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  • The impact of employment and income circumstances on the development of regions
    15-19
    Views:
    161

    The economic condition of an area is fundamentally determined by the extent of employement, as well as the size and composition of its active population. No sustainable economic growth is possible without the necessary amount of employees with the proper skills.

    As regards the proportion of employees, i.e. economically active people is significanlty lower in Hungary than not only in Western Europe, but also countries which joined the EU recently. One of the reasons for this fact is the low amount of part-time employment and the other is the phenomenon that the number of agricultural employees – who had a significant role – greatly decreased in the county.

    The employment level of the population in the county is nearly identical as that of the North Great Plain region and it is lower than the country average. The activity proportion, i.e. the joint proportion of employees and unemployed people in the population between 15–74 years of age is 3 percentages lower than the country average. The proportion of unemployed people greatly varies depending on the small regions of the county. The proportion of registered unemployed people in the population of active age is the lowest in Debrecen and the highest in the Hajdúhadház small region. The unemployment of career-starters is a further problem to deal with.

    The composition of employees in the county is different than the country average. When compared in terms of different economic sectors, it can be observed that agriculture, game management, forestry and fishery are more significant than the country average. Of the provider sectors, the proportion of financial activity, real estate matters and economic services is lower, while that of accommodation services and hospitality is higher than the country average.

    There are regional differences similar to unemployment in terms of the income size which is the basis of personal income tax per taxpayer.
    The income level in the North Great Plain region is lower than the country average mainly in terms of income paid for work, where this difference is 23%, while it is only 5% in the case of social income. Altogether, the income and expenditure data of the North Great Plain region are not favourable.

  • Alternative Income Sources in the Agriculture of Settlements Along the Hortobágy
    234-239
    Views:
    46

    Agriculture has played a dominant role among the income sources of population living along the Hortobágy just like in any other rural areas. I represent the situations of settlements along the Hortobágy by studying four of them, such as Balmazújváros, Hortobágy, Tiszacsege and Egyek. Big companies having worked in the examined settlements had significance in ensuring local working facilities, and restraining people from leaving. Acts dating back to the beginning of the 1990’ies, privatisation, transformation of the state farm and co-operatives have decreased the rate of employment in agriculture. Alternative income sources relating to agriculture, such as bio-farming by alternative plants, herb production and rural tourism will determine the future of agriculture in this area due to the closeness of the Hortobágy National Park, the unique but unfavourable natural conditions for agricultural production, financial aids by the National Agricultural Environmental Programme and the imminent EU-membership. In this way supporting these activities may ensure the livelihood of ex-agricultural workers and alternative income for those working in agriculture.
    I am going to deal with two issues in this article:
    • with the change of the role of agriculture in the examined settlements,
    • with economic analyses of alternative income sources by a model of a family farm.

  • Income and cash flow in some agricultural enterprises of Hajdu-Bihar county on the basis of data in 1997-98
    95-106
    Views:
    71

    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, expenses were not always coverable, despite income. In all forms of association major emphasis was put on improvement and support investments. It is highly probable that later on these investments will result in an increasing income level and profit. The situation is the most advantageous in the case of co-operatives, as the cash flow of the second examined year originated from regular activity could cover the cash flow of investments and financing. In the case of limited liability and shareholder companies the above is not true, but advantageous changes occur there too. Unfortunately, in most cases the role of loans is very important in the operation of the company. As far as favourable aspects are concerned it can be stated that credit repayment covered by the regular activity.

  • comparison of agricultural income in Hungary and the New Federal States of Germany
    15-24
    Views:
    82

    There are a lot of literatures that investigate the agricultural transition both in Hungary and former GDR. However there is no one, which examines and compares the income situation in the above mentioned countries. The aim of this article is to analyse that. The investigation is based on the data of Economic Accounts for Agriculture (EAA). The result shows that the agricultural income is much higher in the New Federal States of Germany if we take into account the subsidies, however without subsidies it would be higher in Hungary.

  • Study of the economic involvement of civil organizations
    139-145
    Views:
    98
    On the basis of definitions found in the literature, as well as my own, civil organizations are such structures that basically have specific organizational characteristics and their own management tasks in view of their operational principles.

    In my study, I describe the status quo of civil organizations, as regards their “economic involvement”. On this basis, I examined the level of the economic involvement of civil organizations, more specifically as to the level of economic partnership between representatives of civil organizations and greater society. I placed the economic involvement of civil organizations into three categories: ‘active’, ‘passive’ and ‘has no effect on individuals in society’. During my research, I largely build my investigations on the results I obtain through questionnaires, which I measure on a representative sample. On the basis of this sampling, the County Court of Justice was able to launch its own website. Thus, my research on this topic included the townships in Hajdú-Bihar County.

    The results of my research arise from an analysis of data I collected in 2010–2011. This data allowed me to be able to make several observations concerning the specific activities of civil organizations. I have result of the organizations’ annual income, as well as the types of revenues they obtain the county. The results of my analysis of the examined organizations show that more than two-thirds (66.7%) of their available revenues totaled less than one million Hungarian Forints, with no significant difference in the amount of revenue existing between the two organizational types (association, foundation). The most common source of revenue claimed by the studied organizations was from membership fees and/or various types of funding programs. In examining civil organizations on the basis of their type, I made the observation that in the case of associations, it was the membership fees which were the most characteristic type of income, followed by the 1% donation possibility from personal income tax filings for foundations, but funding proposal possibilities were also important for both types of organization.

     

  • The Developmental Possibilities for Methods of Real Estate and Farm Property Evaluation in Agriculture
    241-247
    Views:
    84

    Different methods for evaluating property have gained greater importance in agriculture since the change of regime. The open market evaluation could be the best method if the agricultural property had significant turnover, which could serve as a reliable comparison. However, there is no notable turnover, and selling is scarce. And, when there is some, the sales contracts are not available. On the other hand, the open market evaluation is almost the only one assessing method in Western Europe and in the United States. The matrix comparing market data in my methodological development helps to estimate the effects of the elements which determinate real estate value of farms.
    Another method for evaluating farm property is the discounted future earnings. Enterprises are able to produce series of income continuously during their working periods, which can be considered as perpetuity. This is the base of the discounted future earning evaluation. Determination of income generating capacity is not an easy task. It is also difficult to choose the proper rate of capitalization. If this rate is higher than the usual level, the property will be underestimated. If it is lower, the property will be overrated. According to my calculations the profitability of certain farms of animal breeding may be evaluated under different operating conditions. Furthermore, the capitalisation interest rate may be determined in an objective way.
    The problem of applying the depreciated replacement cost evaluation method is that there are big deviations among investment costs in tenders of contractors; moreover the estimations of special depreciation forms are rather subjective. One of the process’s greatest difficulties for reliability is that it is doubtful whether depreciated replacement cost could reach the real market value. The utilisation of this method may be spread further in the future by standardising average gross replacement cost of building as well as by measuring depreciation more objectively.

  • Economic questions of maize production on different soil types
    289-292
    Views:
    103

    The requirements and objective of cultivation are in constant change. For example, different cultivation systems are developed for the purpose of soil protection, the preservation of its moisture content and on soils with various precipitation supply or production site conditions. Traditionally, one of the most important cultivation aims is crop needs. Further cost saving in fertilisation and crop protection can only be achieved by reducing the quality and quantity of production or it cannot be achieved at all. Furthermore, the costs can be significantly reduced by means of the rationalisation of cultivation. Energy and working time demand can also be notably reduced if ploughing is left out from the conventional tillage method. The key requirement of economicalness is to perform the cultivation at the optimal date, moisture level and the lowest possible cost.
    Within production costs, the cost of cultivation is between 3–17%, while they are between 8–36% within machinery costs. It is the vital condition the usability of each technological method to progressively reduce costs. Our evaluation work was carried out with the consideration of the yield data obtained from cooperating farms and the experiment database of the Institute for Land Utilisation, Regional Development and Technology of the Centre for Agricultural and Applied Economic Sciences of the University of Debrecen. Three technological methods (ploughing, heavy cultivator and loosening tillage) were used on several soil types which differ from in terms of cultivability (chernozem, sandy and sandy clay soils) from the economic/economical aspect. We examined the sectoral cost/income relation of maize production as an indicator plant. The maize price during the analytical period was 45 thousand HUF per t. On chernozem soils, the production of maize can be carried out on high income level, while maize production on sandy soils has a huge risk factor. The role of cultivation is the highest on high plasicity soils, since they have a huge energy
    demand and the there is a short amount of time available for each procedure in most cases.

  • Effect of change of natural efficiency indicators for profitability of broiler chicken fattening
    57-61
    Views:
    115

    I consider it important that the fattening of broiler producers in an economic sense to remain alive in the present difficult situation. This does not mean to me, that just does not generate a loss, but they do remain in their activities after income. Because if you do not have sufficient income in a given sector then the technology becomes obsolete over time and income deficit due to the possible improvements are still lagging behind, resulting in competitive disadvantages occur. The natural efficiency remains a priority, because fundamentally determine our competitiveness in the broiler production. In the present study, scenario analysis can prove the veracity of my claim, in point of the three most important natural efficiency indicators. The natural efficiency indicators of a company compared to the natural effectiveness of our country and the our competitions (Western-European countries).

  • Az észak-alföldi mezőgazdasági vállalkozások pénzügyi helyzetének elemzése 1997-1999-es adatok alapján
    72-76
    Views:
    65

    The income of agricultural enterprises varies greatly according to the type of agricultural production.
    We analysed the financial situation of some agricultural companies from Szabolcs-Szatmár-Bereg and Hajdú-Bihar counties. We got the data from the Department of Justice from reports made between 1997-1999. The available data was classified and averaged by counties.
    Although the management of the examined enterprises ensured profit, closer analyses of their cash flows reveal that, at least in some cases, expenses were not always coverable, despite income. Both counties, major emphasis was on improvement and support investments. It is highly probable that these investments will later result in an increasing income level and profit.
    Altogether we cannot say which county enjoys a better situation, and what the reasons for the differences are. Further data collection and analyses are needed to find the answers.

  • Stability and development of Transdanubian agricultural enterprises
    77-82
    Views:
    104

    Personal fulfilment, financial security, flexibility, relationships, information, rules - these are all hallmarks of entrepreneurship. Furthermore, one more important factor should be added to the list, which enables satisfaction resulting from reliable income and self-fulfillment: this is openness. An open mind to changes, to novelties, and to the workforce is necessary. The central question of the present research is how to effectively develop Hungarian small and medium-sized agricultural enterprises, especially in the Transdanubian region, by utilizing these factors. In addition to production, institutional and price risks, agricultural enterprises, like other sectors, are also affected by massive labour shortages and resource-intensive development objectives. In the research, primary agricultural producers, micro, small and medium-sized enterprises were surveyed through questionnaire in the second and third quarters of 2019. Using the snowball method, both the development opportunities and the risks were mapped in this sector, mostly among growers. The research results show that there is a correlation between satisfaction and development and favorable workplace relationships. These correlations were presented by demonstrating the relationship between technological development, income satisfaction, stable job creation, and the need to try new developments. However, there seems to be an invisible boundary to development in the examined field, which may stem from uncertainty, and yet, it is important to maintain development and learning activity so that the right knowledge and know-how is available to the business when needed. Since the results show that there is a lack of openness to new technologies among the farmers in the studied region, and this may pose a problem in the future in terms of meeting the expectations of precision farming, it is recommended to focus on innovation in the agricultural sector in Hungary.

  • The Effect of EU Accession on the Hungarian Tobacco Sector. The Evaluation of the Regulations
    368-377
    Views:
    72

    Tobacco growing can be regarded as a special small sector of Hungarian agriculture. However, studying it from a different point of view, we can see that it is an outstanding sector among others in agriculture. Not only is its budget importance that makes it significant (its total budgetary income is more than 200 billion HUF), and on the other hand it also plays an important role in employment and income output.
    Nevertheless questions of regulation arise, and especially those of its justification, methods and scope. Moreover, EU accession forces Hungary to redraw its regulatory statutes for legal harmonization. Below is a discussion of the impacts of this process, as well as of the domestic tobacco market itself.

  • The Connection of Capital Leverage and Profitability by the Corporate Agriculture Enterprises
    35-39
    Views:
    66

    The analysis of capital system of agricultural corporations is a key issue of economics and the effect of it's fluctuation can be observed on several fields of the life of corporations.It influences
    for example the assets-, financial- and income situation of the enterprises.The aim of this study is to analyse the connection between capital structure and profitability in order to reveal such
    a ratio for the capital leverage and liabilities, by which it can say, to that connect the profit or loss. By the analyse get activity- and size specified results.With the empyrical results I determine the quantile point between the profitable or the non profitable operating.

  • Economic Aspects of Rural Tourism
    55-71
    Views:
    69

    necessary to ensure the livelihoods of those leaving the agricultural sector and to supplement the incomes of those working in agriculture. I research rural development in four settlements in Hajdú-Bihar County, in Balmazújváros, Hortobágy, Tiszacsege and Egyek, all bordering Hortobágy National Park.
    There are many alternative income sources in settlements in the Hortobágy area, such as organic farming, production herbs, hungaricums, small animals and arts and crafts, as well as rural tourism. Rural tourism is not for subsistence, but a supplementary income source, mainly available during the summer time. I made a survey of rural hosts in the four examined settlements, and according to my results, I constructed a model reflecting the cost-benefit relation, as well as the payment period conditions of rural tourism. I am going to show whether it is worth dealing with rural tourism, and if yes, under what conditions. Rural tourism contributes to the maintenance of rural modes of living, in this way it has significant cultural, economic, ecological and social aspects, as well. It is crucial for settlements to create the appropriate conditions needed for joining rural tourism, if it is worth joining at all, and to realise investments for all these. Rural tourism has strict requirements for the levels of environment, infrastructure and services. Studying the Western-European practices, Hungary is lagged behind in the conditions of rural tourism and rural hosts have done their activities mainly out of necessity and not to maintain traditions. Rural tourism may result in success only by co-operation and over the long-run.

  • Economic questions of precision maize production on chernozem soil
    293-296
    Views:
    122

    It is one of the main topical objective to establish the conditions of sustainable farming. The sustainable development in crop production also calls for the harmony of satisfying human needs and providing the protection of environmental and natural resources; therefore, the maximum consideratio of production site endowments, the common implementation of production needs and environmental protection aims, the minimum load on the environment and economicalness. Precision farmin encompasses the farming method which is adjusted to the given production site, the changing  technology in a given plot, the integrated crop protection, cutting edge technologies, remote sensing, GIS, geostatistics, the change
    of the mechanisation of crop production, and the application of information technology novelties in crop production. Modern technology increases efficiency and reduces costs. The efficiency of crop production increases by reducing losses and the farmer has access to a better decision support information technology system. In addition, we consider it necessary to examine the two currently most important economic issues: “is it worth it?” and “how much does it cost?”. During the analysis of agricultural technologies, we used the precision crop production experiment database of KITE Zrt. and the Institute for Land Utilisation, Regional Development and Technology of the Centre for Agricultural and Applied Economic Sciences of the University of Debrecen.
    During our analytical work, we examined three technological alternatives on two soil types (chernozem and meadow). The first technology is the currently used autumn ploughing cultivation. We extended our analyses to the economic evaluation of satellite navigationassisted ploughing and strip till systems which prefer moisture saving. On chernozem soil, of the satellite-based technological alternatives, the autumn ploughing cultivation provided higher income than strip till. In years with average precipitation supply, we recommend the precision autumn ploughing technological alternative on chernozem soils in the future. On meadow soil, the strip till cultivation technology has more favourable economical results than the autumn ploughing. On soils with high plasticity – considering the high time and energy demand of cultivation and the short amoung of time available for cultivation – we recommend to use strip till technologies. 

  • Production and economic risk analysis of pig fattening
    171-176
    Views:
    116

    I prepared a “model farm” producing fattening pigs in order to examine the main risk of production and market factors affecting the profitability of fattening pig production. Values of body weight (at the beginning of fattening and at the end of fattening), mortality rate, feed conversion ratio (FCR) of fattening pig as well as the main cost and price data were recorded as the input data of the model. Production value per unit, production cost per unit and income per unit were used as output. The Monte-Carlo simulation was used in the model for risk assessment. Based on the results of the analysis, it was concluded that the production value per unit was most affected by the selling price of fattening pig (ß=0.972), the production cost per unit were most influenced by the body weight at the beginning of fattening (ß=0.567) and the feed conversion ratio (ß=0.537), in addition, the change of the income per unit was most determined by the previously factors.

  • When and what quantity shall we buy? Optimal cereal – acquisition strategies
    175-181
    Views:
    61

    For farm products, it is typical that goods appear in a certain period of time in gross; therefore, from the viewpoint of forestallers/users, it is an important question how much and when to buy and for growers how much and when to sell. Among the costs that have affects on income, we have to emphasize stockkeeping costs (i.e. cost of tied-up capital, ordering costs) and acquisition costs. The last one is very important, because we can
    notice great divergences in prices for cereals associated with the significant seasonal factors for a given year, so acquisition prices affect substantially the evolution of our costs.
    We can establish the strategies in two steps: setting up 2 models and interconnecting them. One means the strategies that differ from each other in ordering quantities and these comparative analyses. This model contains the analyses of seasonal effects and also the results that we apply in the model. The other one is a dynamical mathematical programming model which – by considering alternative investments – helps us to choose from the strategies in the previously mentioned model that one, which assures us maximum income. 

  • Interpretation of rurality and the situation of land use in Hungary
    79-85
    Views:
    160

    The summarizing data collection of our study has been carried out in the scope of the FP7-REGPOT-2010-1 ’UD_AGR_REPO’ project as a part of the cooperation with the University of Lincoln. The University of Lincoln is an important partner of the project, the knowledge transfer activities that have been carried jointly with them are multilateral. One of the most important cooperation areas is the analysis of rural areas, rurality itself, determination of breakout points, exploration of alternative income sources, diversification possibilities. Some part of the work of the University of Lincoln on the field of rural development is based on the assessment and documentation global similarities and differences of rural areas. Present study also contributes to that work, it has been prepared on the request of the University of Lincoln with the aim of providing insight into the special political and economic changes/processes that took place in Hungary, and through them into the structure and operation of the unique Hungarian rural areas.

    The study first positions the definition of rurality and rural areas into context on the basis of official EU and Hungarian legal classification. Then it covers the important agricultural nature of Hungary, which significantly determines the possibilities and properties of Hungarian rural areas. The further description of rural areas is completed by some historical summary, the introduction of ownership changes, detailed description of employment and income conditions and finally by the listing of breakout points of rural areas as a conclusion.

  • The social basis of regional development in the North Great Plain Region
    57-65
    Views:
    155

    It is a widely accepted practice in the European Union to break down countries into regions according to their stage of development, their cultural and economic characteristics. The basis of this methodology is the EU-conform MOTS system, which distinguishes territorial units on five levels. Besides the MOTS system, Hungary uses another system, too, which is the basis of our public administration, and whose roots go back to the times of King Saint Stephen: the county system. In Hungary, developmental decisions are taken by a county’s general assembly; at the same time, from an economic point of view the characteristics and competitive advantages of a county can be defined more precisely than those of a region.

    Szabolcs-Szatmár-Bereg County and Hajdu-Bihaur County may be described with completely different characteristics, albeit both of them are part of the North Great Plain Region. On a county level economically important and justified developmental areas may be mapped more precisely.

    Hajdu-Bihar County is the 4th most populous county in Hungary. With 80.2% of the population living in cities, the county is significantly urbanized. 2010 statistics show that the birth rate per 1,000 people in the county is practically the same as the birth rate of the country and that of the North Great Plain Region. Following the trends in developed countries, mothers now tend to give birth in an older age. Almost half (44.5%) of the children in Hajdu-Bihar County are born after their mother’s 30th birthday.

    The general health condition of the population of Hajdu-Bihar County can be described with various indicators. In terms of medical and hospital care no difference can be observed between regional and national data, the county’s health care does not straggle behind. In sum, with the health care system of the county, estimated life expectancy of men is higher than the regional average, and in case of women it is higher than both the regional and national average, according to the given year’s mortality.

    Children’s ratio among the county’s population is 15.9%, which is more than 1% over the national average. The ratio is higher in case of girls and boys alike. The income of the county’s population depends not only on labour income but also on social benefits. According to the analysis, the proportion of old-age pensioners and those receiving pension-like allowances within the whole population is somewhat lower in the county than the national average. The number of children receiving child-welfare and daytime care is prominent in the county.

    The number of families and children receiving child-care allowance has not changed significantly in recent years. All important elements of social benefits have increased in the last decade. The quality of life of the county’s population is largely affected by the presence (or absence) of basic infrastructure in their environment. Research conducted at the settlements of the county shows that currently the greater part of the population has access to basic public utility services which form part of everyday services. Although they affect the general quality of life, the network of roads and passenger traffic have their real significance in terms of economic development. The county’s modern, paved road-system had already been built earlier.

    Roads and pavements in inner-city areas have been paved up to 70%. The technical condition of roads and pavements can seriously impede the population’s mobility and it may hinder the development of certain settlements and districts.

  • Competitiveness of the biomethane opposite with the CHP technology of biogas by definite plant size
    5-9
    Views:
    118

    The biogas sector has never before aroused so much attention as it does today. Combined heat and power (CHP) reliable and cost-effective technologies that are already making an important contribution to meeting global heat and electricity demand. Due to enhanced energy supply efficiency and utilisation of waste heat renewable energy resources, CHP, particularly together with district heating and cooling (DHC), is an important part of national and regional Green House Gas (GHG) emission reduction strategies.

    During my work I am going to use the basic data of a certain biogas plant than I assemble one model from that. Against the CHP technology I am going to plan a biogas cleaning-equipment. During my research it revealed, that in the case of a 1 MW output power plant it is not worthy to deal with biogas cleaning between national conditions. Investigating the quantity of heat recovery in the CHP technology it is obvious, that the net income at 1 m3 biogas is at least 72 times more than the cleaning technology (heat recovery is 0%).

  • Connections between land usage, property structure and agricultural enterprises in Hungary
    31-34
    Views:
    83

    The last decade of Hungarian agriculture was marked and changes which affected all parts of agricultural production. This process resulted in a new ownership and organisation structure. The paper presents the effects of the changes in ownership on land use and the various enterprise forms and intends to outline the main tendencies. In general, it can be stated that the role of agriculture in GDP production and employment is decreasing in Hungary, but according to concurrent opinions of experts, agriculture still has and will have a major role in income production and the ease of social tensions in rural areas in the future as well. Hungary’s accession to the European Union provides new chances and new prospects for Hungarian agriculture and rural areas. Hungarian agriculture became a part of the internal market which includes about 450 million people. The safety of marketing became stronger, the rate of financial support is increasing and the income of growers will increase in the future. This process implies more obligations and the keeping of strict regulations. Competition inside the internal market is intensifying, competitiveness will be more important while the chances of development and investment of the growers and the feasibility of more effective land use are increasing. After the accession, integration into the directives formulated in the CAP and the packages of measures accepted in it is framework have growing importance.
    These directives encourage farm-reallocation, namely the rational estate concentration. In general, it can be stated that rational estate concentration, and more effective land use as a consequence, will increase the efficiency of agricultural production.

  • The role of agriculture in regional development
    25-30
    Views:
    173

    Agriculture is the leading national economic sector of Hajdú-Bihar county. The proportion of employees in this sector and the share of pro ducts produced in this region is above the country average. The contribution of agriculture to the GDP is 6.3%, as opposed to the average value of the country (3.3%). Based on their primary activity, 8% of the enterprises in the county are classified as agricultural and forestry companies, while this proportion is only 5.3% in the whole country.

    Nearly three quarters (71.1%) of the sowing area is occupied by maize and other cereals, mainly wheat. This proportion is slightly more than the country average (69.2%). The proportional area of oil crops - including sunflower – and roughage is nearly the same as the country average. However, there is a significant difference in vegetable production. Due to the higher intensity of vegetable production, the area occupied by vegetables is three times the country average. 19.4% of the crop products, 23.5% of animal products and living animals, 25.8% of the income generated by production factors and 29.8% of net enterprise income of Hungary originates from the North Great Plain region.

    The facilitation of creating local markets, e.g. local public food supply, satisfying the needs of food trade with local goods, the necessary awareness raising actions, secondary and higher education of experts, as well as the more specific and targeted utilisation of development resources are agricultural development tasks.

  • Contradiction in the agrofinancial regulation of agricultural producers
    97-107
    Views:
    71

    Hungary is a country of favourable conditions with agropotential, for this reason the regulations regarding agriculture is constantly the bone of legislative contention. The
    purpose of this study is to present the actual agropotential contradictions concerning the agricultural producers, specifically focusing on certain problems without any detailed representation of the valid rules of law. The agrofinancial anomalies referring to agricultural producers can be found mostly in the system of the personal income tax (allowance, tax immunity), the value added tax (special agricultural legal position) as well as the social insurance.
    The severity of the problem is supported by the agricultural producers’ behavioral types of paying taxes, globalisation process of these days and our place in the European Union. The resolution of the contradictions in agriculture does not lie by any means in the proper way of making the rules of the law of taxation, but in a comprehensive economic policy, which is to be waited for.

  • Distribution of family farms according to estate size and land usage in Hajdú-Bihar County
    130-136
    Views:
    61

    In harmony with European tendencies, the role of agriculture and its share in GDP output, as well as in employment, is continuously decreasing in Hungary and Hajdú-Bihar County. At the same time, according to the specialized literature, the role of agriculture is still extremely important in the income of the rural population and in easing the present social tensions, and this will not change in the future. The economic and social processes of the last one and a half decades caused radical changes in agriculture. The above-mentioned processes resulted in new property and organizational structure in the field of leasehold and land structure. The rational land concentration which came to pass in the last few years can be mentioned as a favourable tendency that improves the efficiency of agricultural activities, as well as the more effective land usage accompanied by this process. In addition, it supports the integration with principles formulated in the Common Agricultural Policy. In this study, I survey the effects of established processes and the change of land usage in the case of individual family enterprises in Hajdú-Bihar County. The choice of the examination area was motivated by the higher proportion of agricultural area in comparison with the national average and the fact that this sector has great importance today, too.

  • The economicalness of apple production in view of post harvest technology
    125-131
    Views:
    184

    This study analyses how the level of postharvest technology’s development influences the economic efficiency of apple production with the help of a deterministic simulation model based on primary data gathering in producer undertakings. To accomplish our objectives and to support our hypotheses three processing plant types are included in the model: firstly apple production with no postharvest and prompt sale after the harvest, secondly parallel production and storage combined with an extended selling period and thirdly production and entire postharvest infrastructure (storage, sorting-ranking, packing) with the highest level of goods production and continuous sales. Based on our results it can be stated that the parallel production (plantation) and cold storage, so the second case is proved to be totally inefficient, considering that the establishment of a cold storage carries enormously high costs with resulting a relative low plus profit compared to the first type of processing plant. The reason for this is that this type is selling bulk goods without sorting-grading or packaging; storage itself – as a means of continuously servicing the market - is not covered properly by the consumers. Absolute efficiency ranking cannot be established regarding the other two processing plants: plantation without post-harvest infrastructure resulting lower NPV, but a higher IRR, DPP and PI as developing a plantation and a whole post-harvest infrastructure. Former processing plant type is favourable considering efficiency ratios describing capital adequacy, while the latter is in terms of income generating capacity.

  • Spatial environment analisys of the bioenergy production and utilization
    235-240
    Views:
    93

    The backwardness of the rural areas compared to the cities poses a problem all over Europe. Rural development and the reduction of differences between the development levels of the regions have expressed roles among the programs of the European Union. Member States are even entitled to subsidisation, they just need to manage subsidies economically. In Hungary, a relatively small amount of the population lives in the capital, more than 80% of Hungarians live in rural cities or villages. The opposition between the countryside and the cities is rather intensified and the symbiotic correlation would need to be restored. Many people migrate from the countryside, especially youngsters, as they have no opportunities to find any job. This phenomenon poses big risks because getting a job is usually difficult everywhere and because fitting into a new environment always involves a lot of difficulties. Also from the aspect of the national economy, migration from the rural areas to the cities is a problem. The state budget will face significant excess costs if someone moves from a village to the city. It could cause unpredictable consequences if people leave the villages, as the maintenance and development of the village living space will face a hopeless situation.
    Non-renewable energies are restricted and they will not be accessible after reaching a certain limit. People’s everyday activities and the functioning of the economy presupposes the availabilty of the necessary amount of energy. In the future, solution that provide the longterm stability of energy for the world will become increasingly necessary. There is a huge potential in bioenergy, more specifically in biomass. The building of biomass plants and putting them into operation creates jobs in the rural spatial environments. A locally available resource that can help in creating the energy safety of the country and the reduction of the dependence on import. The production of energy crops or the crops whose purpose of use is energy could help in strengthening the multifunctional character of agriculture and it can represent a source of income for those living off of agriculture under the current uncertain conditions.