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Public finance resources and regional distribution of rural development
Published September 18, 2014
73-77

...x; vertical-align: baseline; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Rural development, more specifically the economic development of counties have three public finance resources: the municipality, the central budgetary and the labour market fund resources. Based on the provisions of public finance, there are currently five provisions of the municipality resources of rural development: supporting settlements struggling with employment problems, supporting multi-purpose small regions, supporting settlements which are in a difficult position through no fault of their own, supporting public utility development and supporting holiday resorts. The opportunity of increasing investments is using EU funds. The structural change has a favourable direction, the proportion of the economic development program and regional developments increased in the recent years, but their share is still low. The proportion of agricultural and rural development programs which are important from the aspect of rural development is a less favourable phenomenon. Furthermore, the share of human and social development somewhat decreased, but it is still high. Apart from the regional programs, the Budget Act does not specify the regional distribution of budgets, only the professional purposes of uses, of which it is possible to conclude to which county development can be requested resources for.

Between 2008 and 2011, the 13–15% share of the North Great Plain region was close to the population share of 14.7%. In 2012, there was a turn of events in which the necessity of developing the region was shown. In this year, not only the proportion, but also the absolute extent of development resources increased. Therefore, the region could use resources of 16.9 billion HUF in 2010, 31.4 billion HUF in 2011 and 56.3 billion HUF in 2012. In order to properly use these resources, determined utilisation structure is necessary to be performed. The distribution of development purposes provides an explanation for the backward position of the economic performance of Hajdú-Bihar county.

Of the development resources available for four years, the region spent only 12.2% on economic development.

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Post-control of agricultural subsidies provided by EU
Published February 23, 2008
31-35

The greatest part of the incomes (nearly fifty percent) of the European Union is spend on the agriculture and the agricultural policy is the most complex field among the common policies. In Hungary the payments from Guarantee Section of EAGGF are carried out by one Paying Agency (Agricultural and Rural Development Agency), the post audit of pay...ments are carried out by Investigation Network of Hungarian Customs and Finance Guard on the base of Council Regulation No. 4045/89. A full co-operation of the business operators is expected during the audit, which means the presentation of the complete accounting file related to subsidies. To avoid declarations on irregularities during the audit and the following order on repayment of the subsidy, all requirements of gaining subsidies have to be kept. The state authorities, in present case the customs authority should pay special attention to the risk analysis activity, and its harmonising with the proposals and guidelines of the Commission. Getting acquainted and using in practice the actual requirements and proposals of the Commission’s guidelines is expected at all levels of the control service of the HCFG, but primarily the Special Service has to continue its present practice in this field. The measures mentioned above, respectively the effective period taken under analysis teens from the date of accession until June 2005.

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Health factor in food consumption
Published September 2, 2009
125-132

Consumer lifestyle and health are relevant factors to understanding consumption preferences. In the last few decades the number of lifestyle diseases has dramatically increased. The main cause for these diseases is the change in lifestyle; including a lack of attention to physical activity and good nutrition. Health and lifestyle are important ...factors by purchase decision process. In accordance with these, I examine the consumer behaviour toward soft drinks with special regards to healthy lifestyle and the state of health. My examinations can be considered mainly as a
qualitative research, which can serve as a basis for further analyses and research, however, the conclusions and experience gained from it are worthy of consideration. I differentiated five soft drink categories: ice tea, carbonated soft drinks, fruit juices, mineral waters, sport and energy drinks and studied the consumer behaviour toward them. The study focuses on the consumption of these and the factors influencing their purchase with special regards to lifestyle.

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Evaluation of the current situation of the Hungarian higher education based on a few indexes
Published July 18, 2012
121-125

Around the Millennium we experienced the worldwide development and the growing importance of the role of higher education played in the social and economic development. A few years later, however, a crisis appeared in the situation of higher education (Kadocsa, 2002). The Hungarian higher education system faces the perspective of serious change...s in its fundamental principals – such as its main activities and the economical ways which are used to finance these activities – even if only parts of the new educational scheme come into effect. Considering this fundamental activity aspect of the issue, there are new challenges which make necessary to rethink the role and aim of higher education and to define the new tasks needed in connection with education, research and other services. Hungarian Education needs to be renewed and improved to avoid a complete
break away; therefore, future priorities and tasks in order to fulfill these priorities need to be defined (Vincze and Harsányi, 2011). The new conception seems to be based on restrictions of the budget as it is experienced recently: a new structure available for a smaller part of society with a restricted budget has been under development. However, not even a battle, let alone a war can be won without money, horses and arms. The recent financial restrictions as well as the parts of the Széll Kálmán plan concerning education prove that serious amounts of governmental funds is taken away from education. The international improvement tendencies contradict to basically all of these Hungarian priorities.
All in all, no reform or change – no matter how much wanted – can be achieved without appropriate funds.

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Environmental aspects in accounting
Published March 20, 2013
127-131

...5); font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">By the strengthening of the economic competition became it apparent a company can’t be valued separate, it should be examined as a complex system. In the assessment of corporate performance is increasingly emphasized the environmental performance. The relevant information of stakeholder about the environmental performance is todays an expection, For this, a management control system is needed, which provide relevant information to managers, hence facilitating the informed decision. This study highlighted, accounting systems are able to meet this demand sufficiently, the accounting means not only the usual bookkeeping, it can be interpreted as a management-controll system, which can help in the valuation of the environmental performance.

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