The financing of agri-environmental target programs which is a prominent area in the EU became possible during the implementation and successful operation of the National Agricultural Environment Protection Program (NAPP) launched in 2002. Through this program we gained experience in the field agri-environmental measures which are financed from... the Guidance Section of European Agricultural and Guarantee Fund in the European Union. The agri-environmental measures which are included in the National Rural Development Plan (NRDP) were implemented in Hungary in the fall of 2004 when the farmers handed in their application after the publishing of the related law. The NAPP financing is still active, but not significant since most farmers have chosen NRDP measures.
We are examining the experience of the above programs after studying some theoretical aspects of the agricultural economics and the EU laws. We try to analyse the most important experiences of NAPP including the legal background, news opportunities yielded by target programs, the financing, organisation, and institutional background. We will present the results taking into consideration the data of the winning applicants.
In the sport- life of the University of Debrecen there has been a demand formulated on the making of a comprehensive, long-term development plan, which obviously incorporates all
fields of sport. This document guides the way for people in the sport- life of the university how they could organise their activities connected with sport on a cal
Necessarily, the preliminary collection of professional informations has been a basic requirement for the establishment of this document.
The program provides foreseeable instructions to the organisation of sport pursuits both for sport people in the university, and members of the sport spehere in a wider sense. It
offers a cohesive solution for all kinds of tasks defined with the sport life, and also gives a guidance for the various ways of realisations of these challenges. Thus it can answer such questions as for example how the university can conduce the initation of conditions for the healthy living through spare time sporting, how it can participate in the financing of contest sport with the contributing project of reinforcement training and how the university can support the sport life of handicapped people. The project also contributes to the cultivation of the sport traditions of the university by bankrolling not only the official university sport
life but also the leisure time sporting of the students.
On the basis of rethinking the situation of sport at the university with its future possibilities the program paraphrases the tasks of the university in the sport life, the long term aims of
university sport politics with its operative aims that should be performed and also the possible steps which lead to these purposes.
The target of the project is to turn the University of Debrcen in every field into a “Sporting University”. It means, that beyond the development of quality sport and outstanding contest sport a much wider range of university people should be included in sporting in order to utilize all the advantages of sport. With this the physical culture could become not only a substantial form of spending our free time, but with getting one of our natural everyday activities it can also become our lifestyle.
Sporting prominently contributes to both the university students’s and the whole society’s mental and physical wellfare, and it also helps to improve our helthstate on various fields of life:
with its special functions it is a means for establishing a healthy nation, for promoting common relationships, for nourishing the economic activity of people and also for strengthening the national values and one’s self-esteem through providing equal opportunities.
The prosperousity of contest sport at the university and the maintaining and protesing of its efficiency fortifies our selfregard, as it is able to hold appropriate sportsmen up as examples
to both present and future universtity students, and also offers exacting ways of entertainment. Besides all these the advataged purpose of the project is to find and delibaretaly include those
necessary mechanisms which are needed for the working of the sport market.
The income of agricultural enterprises varies greatly according to the type of agricultural production. The available data was classified and averaged on the basis of the form of association.
Although the management of the examined enterprises ensured a profit, closer analysis of their cash flows reveals that, at least in some cases, expense
...5); font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The company’s activity, profitability and growth potential are influenced by risk and uncertainty derived from the economic environment. The principal thing that makes difference between risk and uncertainty is the capacity to be quantified, and then the risk can be measured, whereas uncertainty is not. Specific risk types of agricultural enterprises are on the one hand the economic risk and specific risk arising from the main agricultural activity. The economic risks include financial risk categories like market risk, liquidity risk, credit risk and operational risk. Macroeconomic risk manifest also a significant influence to the company and the importance of taking into account of this, importantly increased in recently years. In present paper, I quantified the total risk of company by using financial and operating leverage indicators. The company’s growth was characterized with internal growth rate and sustainable growth rate. The present research aims to explore risk and growth level of agricultural companies and grouping companies by different characteristics. In present analysis I have used cluster analysis. From the results I can summarize, that the agricultural enterprises growth is made by using internal financing resources and their financial leverage level is lower that operating leverage level.
The main objective of this paper is to give an overview about the economic results and financial status of agricultural enterprises in Hajdu-Bihar Count, as well as, froa methodology viewpoint,find the place of the used indexes in the system of effectivity indexes in farm management . From the complex database describing the enterprises, the fi...gures on the balance sheets and profit and loss accounts were used and analysed. As a result of the analysis the below statements can be made:
The owner’s equity ratio within the total equity is very different in corporations and in individual farms. The lower values in case of corporations show their indebtedness. At the same time, the figures indicate that it is more difficult for individual farms to receive loans.
The average of dynamic indebtedness indexes, in case of individuals are closer to 0 which generally derives from the low level of liabilities. The same indexes of corporations o the other hand show significant indebtedness. The figures indicate that the yearly cash flow can hardly cover the net liabilities.
The profitability proportional to the production value is generally low, mostly negative, independent from size and organisational form.
As a summary, it can be said, that individual as well as corporate farms suffer financing problems, the nature of these problems is different in the two groups. On the on hand, the operation and development of the individual, mostly the smaller, farms are hindered by the difficulties of acquiring external capital. On the other hand, the results of corporate, mostly the cooperative, farms is impeded by the burdens of liabilities accumulated in previous years.
The strategic and conceptional approach to sport has brought substantial changes in the sporting life of University of Debrecen during the period between 2005–2013. The restructualisation process aiming at the development of university sport as well as the measures related to creating a more transparent financing system demonstrates elements...of improvement in comparison to the period prior to the Bologna process. The Sport Concept of the university operates the different areas of sport within a transparent, planed and complex structural framework in accordance with the principles outlined in both the National Sports Strategy (2007) and the legal regulations specified by the Sports Law and its modification (2004, 2011). The conceptional changes of sport at the University of Debrecen followed the main objectives and guidelines of the European Commission that lays a great emphasis on issues such as the integration of athletes into higher education allowing maintenance of parallel educational and athletic carriers for athletes.
The Common Agriculture Policy (CAP) took shape in the early 1960s. At that time the first action was to stop food shortages. Among the objectives of the Treaties of Rome appeared the subvention of rural development had not yet.
Rural development appeared, in 1992, in connection with accompanying measures, and by end of decade, the European A
The last enlargement raised new problems, the mid-term review of Agenda 2000 occurred and resulted in a new CAP-reform in 2003. The 1783/2003/EC rural development regulation modified the previous regulation. According to the new regulation it is necessary to strengthen the new rural development policy, enlarge the circles of accompanying measures, place greater emphasis on requirements of environment, human resource, animal welfare and plant health. Digression and modulation take part in the new CAP-reform in order to increase the role of rural development in the common budget.
In the next budget from 2007-2013, the European Union wants to create a single rural development fund and simplify programming, financing, monitoring. The EU wants to enlarge the instruments of rural development with a four axis model.
The aim of this lecture is to observe the status of students with special educational needs (SEN) in Europe and Hungary. The European Union has made tough decisions in financing and educating disabled people, so they can be integrated into the society. According to the European directives, Hungarian jurisdiction and educational politics tend to... follow the pedagogical processes. The relevant juridical and economical laws for SEN students have already been implemented. The number of students with SEN in Europe increases permanently, so it is reasonable to detect their controversy. Despite this fact, differences can be experienced in teaching methods among primary schools, as a result development of SEN students can be different. The aim of this study to compare the motor skills of SEN students in two different primary schools, with different pedagogical program. My research base were the Ferenc Móra primay school and Gyermekház alapítvány primary school in Budapest. My main question was, if a specially developed program targeted SEN students can increase their motor skills. Studying the girls in the 2 age-groups, we have not experienced significant differencies out of the 3 motor tests between the control and the experimental groups.
Studying the boys in the 2 age-groups, we have experienced 3 significant differencies out of the 3 motor tests between the control and the experimental groups. SEN students, who have been taught in segregated form with the help of ’Alapozó Terápia’ – a special therapy – achieved better motor skills. The study makes recommendation to primary shools how to organise trainigs for these students.
t can be defined in the course of the review of the financing characteristics of higher education that every model has its advantageous feature which is missing from the others, at the same time; it has its weaknesses as well. None of the basic models can meet the complex requirements of the nowadays society and government, thus the choice betw...een the models have to be based on the preferences of decisionmakers and society. In most countries the combination of models are implemented, which compensate the weaknesses of the basic models, however, the models formed by the combination of different principles are neither perfect.
Investments always contain risks, as data referring to the future are planned and uncertain. Therefore, besides feasibility analyses we need to perform risk analyses, as well. Through statistic simulation methods, our aim is to examine how uncertain and prospective data as risk factors affect investment-profitability indices. On the other hand,... our aim is to find out the optimal innovation – financing decisions by using decision optimizing
Northern Hungary is one of the most disadvantageous regions of Hungary and the European Union; "keeping force" is extremely week. The regional spatial inequalities – despite the national and EU convergence program – have been increasing year by year. The social and economic situation of the region shows negative trends. Negative features of... the migration processes are manifested in the candidates' choice for tertiary education has increased in the region in the past three years parallel with the proportion of those who are not on site, but primarily in the Central Hungarian region to continue their studies. An intensification of the negative trends is experienced in the economic processes both in jobs and the structure and performance of the local economy in respect of per capita income.
The transition from the nineties has decisively influenced the social and economic processes and the status of tertiary education institutions and their constantly changing role in the region. The role of education has become a key point of their activities as financing of the sector encouraged the institutions to increase the number of students and training offer, while R&D as form of cooperation in the economic sphere overshaded. Nowadays and over the past decade the increasing demand to transform their educational profile has increased in accordance with the social and economic situation of the region, adjusted to the catch-up and development opportunities of the region.
the target for the European Union to make Europe the most competitive and dynamic knowledge-based economy in the world. In this process, the education and training are of great importance for the member states. The restructuring of higher education, the modernization of the universities cannot be achieved without new financial resources. They s...hould be ensured by increasing contribution of the private sector. However it is not enough to invest sufficient funds in the educational and training system, they must be expended efficiently. The free higher education itself does
not necessarily guarantee the equal access and maximal participation. The quality of higher education and equal opportunity can be improved, if the rising funds are expended on infrastructure development and creating an efficiently working student support system.
Quality, equal opportunity, efficiency – they are the most important views for the decision-makers in the higher education reform. In my paper, I would like to interpret definitions relating to higher education and in this way I attempt to evaluate the financing systems of the Hungarian higher education formed since the change of the regime, with special regards to the normative financial system combined with the payment of tuition fees. For classification, it is necessary to present the different basic financial models. Furthermore, on the basis of the above criteria, I try to make recommendations on how to improve the present financial model in order to achieve the Lisbon objectives.
The topic is important in our days, because tuition fees will be introduced in Hungary from 2008. The problem is very complex, although the analysts in most cases tend to approach the topic with prejudice, depending on their financial and political interests. My analysis may contribute to discernment in the tangle of the pros and cons.
This paper presents the situation of the agricultural labour employment and evaluates the agricultural labour productivity in Hungary. Since Hungary’s EU accession, the share of agricultural employment in the total employed population has been stabilized at around 5% in the country. Due to low wages, low profit and low prestige, agricultural...jobs are not attractive. The gross and net labour productivity gap between Hungary and the EU have been significant since the EU accession. The agricultural labour productivity of the Hungarian regions also shows a different picture. The labour productivity influences the cost, profitability and competitiveness of products. The advantage of the cheap labour force in Hungary’s agriculture significantly decreased due to low labour productivity. There are several opportunities to increase the agricultural labour productivity such as the increase of labour force qualification, moving toward producing higher value added agri-food products, rejuvenation of population in agriculture and the improvement of the conditions of financing agriculture.