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Theoretical Basics of Internal Auditing at Public Administration Institutions
154-159Views:69In 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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The Legal Rules Pertaining to Land Protection in Hungary
324-331Views:86Buildings in industry, mining, transportation and for personal and commercial activities cover increasingly more valuable agricultural land. The increase of sub-urbanization and vehicular traffic and the spread of malls and other kinds of investments are causing serious harm for not only to human society, but to a whole national economy as well.
The law on agricultural land (1994:LV) contains legal rules for the preservation, use and classification of agricultural land. These rules define the temporary or permanent use of land for agricultural and non-agricultural purposes; the scale of the land-protection fee and the rules of the process on cases in which land is used for non-agricultural purposes without the consent of the land registry. In the field of land classification, the law prescribes the regulations which are to be followed in order to define the net income of agricultural land in Golden Crowns.
Hungarian land protection rules are unique in the European Union, because only few member-states have similar laws to ours. Community law does not regulate the member states, except in the case of land classification, because this is the basis of the tax paid on the agricultural lands, but even here, there are differences among the states. -
Urgent agricultural issues of soil protection
169-172Views:143The primary aim of this study is to draw attention to the importance of legal problems of soil protection. The basis for my study is the ombudsman’s 2016 principle of soil protection. This resolution summarizes the most pressing soil protection measures in 15 points that need to be taken as soon as possible to preserve soil resources. To narrow the wide range of topics, I will examine three points: (1) preservation of soil resources, (2) soil sealing, (3) brownfield instead of greenfield. Hungary is in a special position concerning this most ancient natural resource, as only 11% of all the land covered area of Earth consists of soil, the EU average is less than 30%, while in Hungary it is more than 60%. Despite the existing protective legal requirements, soil degradation is a constant issue. The persistence of population growth spells the need for more arable land, but as a result of the stressful impacts caused by people we are running out of useable topsoil.
Assessing both the short and long term process of land reclamation, it can be stated that more and more farmland becomes permanently and imperviously covered for other purposes each year, and as the arable land area decreases, the impervious surface area grows despite all respective decisions, regulations and prohibitions.
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Agri-environmental subsidies and the National Rural Development Plan
52-59Views:61The 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. -
Structural and concepcional changes related to the University of debrecen and its sport organizations between the period 2000–2013
133-139Views:242The 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.
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The Effect of EU Accession on the Hungarian Tobacco Sector. The Evaluation of the Regulations
368-377Views:77Tobacco 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. -
Contradiction in the agrofinancial regulation of agricultural producers
97-107Views:85Hungary 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. -
The role of self regulation and market mechanisms in tertiary education
91-97Views:109The social functions of tertiary education have gone through considerable changes with the transformation of economic environment in the more than two past decades. In the decade after the political transformation the number of students in the tertiary education increased more than threefold. Personal interests, social needs and the demands of the society lay different claims to the performance of this sector. The needs for structural transformation of the tertiary education system are connected with the development of social and economic processes. The changes of legal regulations determining the operation of the sector are induced by these factors, which refer to the autonomic characters of the public participants. Tertiary education possesses a specific market environment each of whose characters – both the supply and demand sides – strive for the enforcement of self-regulatory mechanisms.
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Economic impacts of applying EU animal protection regulations in hog breeding farms
76-80Views:87Hungary’s intention to join the EU makes it necessary to adopt, introduce and use the EU system of law. In Hungary, the legal control of animal welfare has improved (XXVIIIth law in 1998); however, most of our pig farms do not meet the EU animal welfare law requirements for some reason. We examined 9 pig farms in Hajdú-Bihar, Borsod-Abaúj-Zemplén and Heves counties. We chose those farms which use the combined breeding
technology most frequently used in Hungary. The most important part of the welfare directive is the definition of the minimum space per animal. We analysed the data in comparison with EU laws. On the basis of the analysis, it can be said that there is a narrow cross-section: the breeding of piglets. During the cost analysis, we analysed cost and highlighted the permanent cost. We studied how these costs would change if EU animal welfare laws were observed. We also examined the specific data per 1 sow and per 1 kilogram of slaughter pig. We compared the present data (1999) with those we get if EU animal welfare laws concerning minimal space per pig were now followed. It can be stated that after decreasing the sow live-stock in accordance with EU directives, the permanent cost would increase by 17,7% per sow. If the required space per sow were provided, the total cost per sow would increase by 1,9% from 421,1 thousand forints to 429 thousand forints, on average. This would mean a decrease of 7,9
thousand forints profit per sow. As with the decrease of the number of sows, the number of slaughter pigs also decreases. Total cost per 1 kg of slaughter pig would increase from 214,7 forints to 218,2 on average.