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Theoretical Basics of Internal Auditing at Public Administration Institutions
154-159Views:81In the past months, in the time of the reforms of the new millennium, the modernisation and transformation of the public sphere have been a constant issue in Hungary due to globalisation and the country’s accession to the European Union. The provision of transparency and comparability is required from each member state by the challenges of globalisation, legal harmonisation and the unification process. That is why it is essential to harmonise and adjust to one another the internal and external auditing systems of public institutions on the levels of both the institutions and sectors. The study reviews the theoretical foundations and basic principles of the public institutions’ internal auditing system, as well as it aims to provide an overall picture of the legal background of the auditing system and its changes. By including the main principles, standards and the most important regulations, the study’s informative approach aims to assist anyone interested in the further and deeper research into the subject.
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Name Brands and Symbols Used Organic Products in the European Union and in Hungary
174-180Views:109In 2002, the area which was monitored according to the requirements of organic farming numbered 103 thousand hectares in Hungary (this is some 1.7% of all cultivated land) and almost 1000 plants producing organic products were inspected. It is a realistic assumption, when considering these data, that within a short period time the area used for organic farming will reach the optimal 600.000 hectares.
Contrary to overproduction in the EU – cereals, maize and other plants – organic products can be sold in unlimited quantities. Practice also indicates, that 90% of Hungarian certified organic products are sold in EU and Swiss markets.
Thus, it is important to label Hungarian products according to EU standards. This way standard quality products can be sold easier and by increasing their income, manufacturers can contribute to the improvement of the environment.