Vol 7, No 2 (2014)
In many countries of the world and also in Hungary many higher education institutions develop international – mainly English-taught – study programmes. Such programmes offer many benefits for the institutions and their management, their faculty, their students and their administrative staff. One is a stable and increasing income that improv...es the HEI’s financial stability, the stability of the institution itself and the security of jobs. Many of the benefits origin from
internationalisation. Standards and requirements are high on the international education market, the HIEs have to develop a premium education. This requires an adequate organisational framework, high-quality infrastructure and all participants must be trained. Meeting the challenge offers development opportunities and ensures high quality for all participants. Small countryside colleges in Hungary cannot increase the number of their students domestically, the only way out is international education.
The study focuses on the credit paper market’s revival and its development after the change in the political system. The bond appeared as early as the beginning of the 80s in the years of socialism. Its basic mission was to rearrange the household savings, making them available for the corporate and municipal sphere. These investments were ba...sically risk-free. The change in the political system reshaped this market fundamentally. The government papers became dominant and, in addition to bonds, treasury bills entered the market. Its main function, even today, is to finance the budget and pay the instalments and interests in relation with the already accumulated debts. In 2010 perhaps a new age started: two corporate bonds entered the market. Both of the two corporations have realised another issue since then and they seem to have followers as well. The economic slowdown and the low rate of bank crediting may help to boost this market.
Since its introduction, the Hungarian income tax system has been going through a continuous restructuring process. In my analysis I examine the main changes which have occurred in the Hungarian personal income tax system from the 1990s to the present day. I have also made a short international detour regarding the flat tax system as it seems th...at global trends also favor simplification. Flat-rate tax might interfere with the tax principle of equity, but it can ease
verifiability and the declaration of income for tax return and might help to decrease tax administration costs and tax evasion. The most successful reforms which resulted in the improvement of tax morale, transparency and increased tax receipts were the ones which involved the reduction of benefits and exemptions. I have examined how the annual changes in the personal income tax system will affect the tax burden of private entities.
The human is a moral beings - because it does not behave as a moral being, - will come to naught. According the advocates of ethics, the not insight of this fact should lead to a global ecological disaster ( to a second flood). The possibility of survival is standing or falling with the possibility of moral action: are we aware of the existence... of good or bad? Are we able to distinguish the two? Is our freedom, to choose the good knowing both? And at the and, do we recognize our
unavoidable responsibility for our actions? This study is about it.
According to Mancur Olson, organization of large groups providing collective goods would not be hampered in spite of free-rider problem if membership is compulsory and/or selective incentives are offered. As usually closed shop is illegal, it is a key question for economists why employees should join a trade union despite the costly membership...fees, if they can benefit from public goods (such as higher wages, better working conditions, etc.) regardless of his or her
membership. What factors can justify trade unions’ attractiveness today?
The information system of accounting serves as a constant source of information to entrepreneurs concerning the state of their assets, financial and profitability conditions. By fulfilling their reporting commitments and ensuring public accessibility the business environment can also draw on this source. In order to operate the single system th...e fundamental rules are set by the Act on Accounting. The core principle of the regulation prescribes the keeping of such a registration system and the application of such asset and resource evaluation rules which can help entrepreneurs to form realistic and reliable picture of their asset situation. In reality, accounting cannot be applied isolated from the environment; the special features must assert themselves in registration, asset evaluation and the income and financial processes alike. Because of the differing market and other conditions – and specifically in order to achieve the basic objective of the Act – flexibility must be ensured. To facilitate adaptation to the environment the Act on Accounting defines only principles and within their framework ensures a certain level of freedom for the entrepreneurs. The formulation of internal rules takes place through the accounting policy which must be worked out by everyone affected. A primary goal of the auditing procedure is to check whether the entrepreneurs have made correct use of the opportunities or bent them according to their needs falsifying the figures in their reports.
In Hungary, the science of psychology separated early in the XX. century using three trends: the tradition of social science emerged from the philosophy, the psychoanalytic trend was born in the healing and the natural science in the children-experiments. Famous representatives of the philosophical trend were Szüts, Ribot, Pikler, Leopold, Kor...nis, Posch. We can recognise the concepts of the human inner processes, the cognition and the soul activity of the early psychology
from their publications.
One of the aims of sustainable development is to keep the local communities, to ensure their local welfare, which is essential to eliminate or mitigate negative consequences. In our research, we looked for the answer, how the local population relate to sustainable development. What preferences do they have regarding the place of residence? Do t...hey see any inherent risks, threats? How long horizon they think and what problem solving techniques do they see? How do they think about sustainability issues? The responses were looking for with Q-methodology for which we have defined 46 claims in eight topics: local attachment; local cooperation; willingness to act; management; horizon; threats; solutions The Q methodology handles the respondents into factors, according to which claims they prefer more or less. The results are very well suited to understand the attitudes to the sustainability problems.
In the last few years a new tendency seems to stand out: Hungarian products are in vogue, more than ever. This tendency overwhelming the whole society so much, that it could not be unnoted. All type of products printed with kitschy Hungarian motives, even at the post office you are surrounded with “Hungarian products” when queuing. What is...the reason for the popularity of Hungarian products? Why we are sticked to our nationality so much nowadays? It is just a drug for us or there much more behind the scenes? One thing is sure: the market reacting very intensively and fast to this “national” need. In our paper we try to find answers to all these questions. We examine the role of trademarks and try to segment the market by the ethnocentrism of consumers.
Today, unemployment is caused by environmental and economic changes are burning quite a problem around the world. With startups over the past 10 years, the economy is showing more and more increasing trend, so why not make it against the climate change fight, even while the young entrepreneurs also support the economy. There are many things to...do, which is still untapped, including the use of geothermal and renewable energy resources, which not only
reduced dependence on foreign countries, but also new jobs could be created using environmentally friendly methods. The innovative emerging entrepreneurs’ maybe will soon find a solution for climate change, because this phenomenon is certainly all the inhabitants of the earth directly or indirectly exercise influence.
Hungary can be considered as a small, open economy, therefore the domestic market doesn’t provide enough possibility to sell the grown and produced agricultural products, exportation is vital. In the year of 2010 Hungary had trading activity on the field of agricultural products with 151 countries, which has grown to 164 countries by 2013. Ac...cording to the Strategy of the Fruit- Vegetable Sector the production target is 3,5 million tons for the year of 2020. This target has already been reached in 1990, since then the average production is 2 – 2,5 million tons yearly. We can increase our foreign trade only if the properly classified, carefully packed products can be delivered in the requested quality on the contracted time. Perhaps this is the most sensitive territory where the Hungarian producers are falling back from the international trends. Due to the lack of cash and capital the technological and technical development of the is missing, the trade channels are getting more and more narrow, which will lead to loosing of the market. Nowadays the main problem of the Hungarian Vegetable-Fruit sector is the diminishing quantity of marketable goods, despite of the fact, that the sector could remain a net exporter. The presence of the black market is overwhelming in Hungary which makes the sector vulnerable and hard to regulate. Despite of several good examples and successful enterprises it is still true that the majority of the producers are lacking the needed technological, marketing, management and trade knowledge. They insist on using their obsolete methods, and not willing to learn and change. There is a problem in the forecast of the expected yield. The Vegetable-Fruit sector is the
most export driven part of the Hungarian agricultural sector as it is selling more than the 50% of all production abroad. In order to be sustain this share it would be fruitable to have a more favorable tax policy and the revision, cancellation of the „Primary producer” system. In each case the main problem is that there is no common base and trust between the trader, producer and management. This is why it might happen that a member of the TÉSZ is willing to sell his product outside the system, because this way he thinks to have safe income. As the organization doesn’t have a safe base of products for sale they can not develop the market and if they have no safe market, due to the missing trust there will be no safe base of products for sale, and the circle is closed and the whole problem starts again.
The treatise deals with the the views and preferences after the changes of Szolnok Television reception opportunities. With the using of the survey’s results, it publish general result about the technical options of the Szolnok Television’s reception and about preferences and views of the visible programs by comparing the hungarian large co...mmercial channels’ datas. Based on its own calculation methodology prepare a ranking of the discretion for the test channels and make
statements the Szolnok Television connected further development opportunities.
According to a survey among college students, there is – however on low level – positive connection between sport tourism consumers’ general health status (Cramer’s 0,089) and satisfaction of their life (Cramer’s 0,114). Aim of this study was to explore additional correlations. The questionnaire (N=360) permitted
analysis not just
Tourism and hospitality sector has an important role in the national economy as it has high labour intensity, generates foreign currency income and improves the local economy by multiplier effect. Tourism labour market employs a wide range of employees from non-qualified to highqualified people. Tourism tertiary educators in Hungary conti...nue their operation by national-level legislation, and accreditation and students who complete tourism courses (should) be capable of professional occupation. The post-Bologna system offered more opportunities in tourism and hospitality education; two distinguished courses were available on the educational market to educate hospitality or tourism experts. After 2006, by launching Bologna system, institutions are allowed to commence just one, Tourism and Catering bachelor programme. A questionnairebased survey was conducted among graduating bachelor students with tourism and catering major, tutors teaching tourism and catering students and actors of tourism market, who going to be the employers of tourism graduates. The main aim of the research was to explore the personal or organizational expectations of stakeholders for professional competence development as a result of tourism and catering bachelor-level education. The bust majority of students stated that their primary aim is to gain professional competencies in tourism and hospitality to be able to fulfil managerial positions or to continue their studies on master-level. Although generic competences as communication skills in foreign languages, social sensitivity, problem solving or creativity have salient influence on job performance, students did not believe that they would be
essential. However, these factors were thought to be the most crucial by tutors and tourism service providers despite the fact that generic skill development is not in focus in tourism and catering bachelor-level education in Hungary. Not just the educational institutions but tourism companies providing work placement for students were considered to be an appropriate basis for competencies development that raised the question of monitoring and assessment. The findings can be profitable for all stakeholder group or policy decision makers in bachelor-level curriculum development.
The reverse engineering and rapid prototyping, walking hand-in-hand exactly fulfill the task for which are suitable – to help quickly construct and reconstruct the damaged components. Our goal is to find areas where the technologies are not yet widely available, or find the technologies that can be used for industrial purposes and for the eve...ryday practice.
The Kürschak’s theory of evaluation is considered one of the most beautiful chapters of modern algebra. It was created in 1912 by József (Josef) Kürschák who had been presented the formal definition of valuation and formulated the axioms. By our paper we intend to retrace the scientifically work of Josef Kürschák, who was one of the gre...at characters of Hungarian mathematical school. Two important events make this particularly timely: the anniversary of his scientific teacher recognizing and assisting mathematical talents. One of the best-known mathematical competitions, the Kürschák competition keeps the memory of his name.
The College of Szolnok conducted a qualitative research under the framework of SROP 4.1.1.C –12/1/KONV-2012-2004 to support the strategic development of Technical Management BA program. Using qualitative research methods we point out that the closer cooperation with companies will be crucial in the future: it is going to allow faster response... to market demand, better knowledge transfer of newest skills, and higher acceptance of Technical Management BA program and College of Szolnok. Results show that the current training level in College of Szolnok requires further development to enhance the marketability of graduates, in which the transfer of the related areas is also an important issue. Addition to professional basic knowledge strong requirements are also language and communication skills in high-level.
The event extraction and semantic role labeling are important areas in information extraction from natural language texts. Semantic role labeling, sometimes also called shallow semantic parsing, is a task in natural language processing consisting of the detection of the semantic arguments associated with the predicate or verb of a sentence and...their classification into their specific roles. We created a program for this task in Java language, in which we applied data
mining and artificial intelligence algorithms. We introduce in this article the principles and results of this application.
Time series testing of long-run monetary models of exchange rate determination in most cases fails to support the conjectures of the theory. The empirical literature increasingly uses the panel technique when testing monetary exchange rate models because the power of the panel unit root and panel cointegration tests seems higher than the pure t...ime series tests. In this paper we examine the validity of the monetary exchange rate models over the period 1996Q1-2011Q4 for US dollar exchange rates of 15 OECD countries using Westerlund’s 2007 panel cointegration tests. We found moderate empirical support for monetary exchange rate models.
Family as a primary decision making unit of society have a significant role in purchase decision making processes of individuals. It has a significant role in consumer socialization and in the process how children become consumers. It is a frame, within what children learn to behave as consumers, acquire all
competencies concerning to purcha
This paper discusses the improvement of education in the Russian Federation in the period of transformation and modernization of the economy and social sphere and the direction of development of the resource potential, financial security and social and public administration in the learning domain.
The article discusses the possibility of improving the quality of the population`s life on the basis of increasing the availability of social services. The author shows the possibility of using an interdisciplinary approach in the analysis of consumption of services in the spheres of education, health, culture, sport and
other. The results o
People may feel alone, especially in the rural parts of modern countries. They may be unemployed or undereducated, or they can have a job and a family. One can find fewer entertainment or other cultural possibilities in a rural area. Connecting those who are disconnected can help them be better members of a community and of a church. The presen...ters represent two countries (USA and Hungary). It is evident that local USA communities have better internal connections than communities in Hungary. Helping people connect will help them feel important! Here is some useful advice and observations in order to improve the results of the rural communities: choose a logo or slogan (or both) for the community, survey local people, publish a local guidebook, promote local traditions, provide opportunities to participate and learn, provide „best practises”.
Nowadays there is more and more focus on researches of food shopping behaviour, as its key role in social practices -and in the shaping of life quality after all - is inevitable due to social effects of basic re-structuring and their undisclosed nature in the post socialist countries. These social effects are still going on because of the crisi...s and changes in trade politics.Earlier researches more or less focus on abstract ranges, separating daily social behaviour from their solid contexts.This is why I chose East Hungary with its smaller decretionary income and purchasing power as the spatial focus of my reasearch and the method of focus group discussion and questionnarie with food shoppers in the frame of a qualitative research and quantitative research. On the other hand, one of the reasons of the timeliness of chosing this topic is that several researchers (Totth, 2012, Polya-Szucs, 2013; Szakály, 2014) and market research institutes came to the conclusion that Hungarian customers prefer products of Hungarian origin to goods from abroad if they are cheaper than their foreign equivalent. That is why for Hungarian customers cheap own brands can be a priority even over less costly imported goods.
The paradox is a well-founded statement / method, derived from a specific area of science and the application possibilities worth to try a different area of the farm in their respective fields. The world of chances and its mathematics is abound of paradoxes. Mathematics and statistics are separate disciplines and related sciences of many areas...at the same time. Application of advanced education and research is essential. The study presents analyzing evaluation options in
the field of tourism based on two paradoxes (regression and maximum-likelihood) factor analysis and multidimensional scaling analysis.
The study summarizes the results of two short term research study visits, and the outline of the situation of the Hungarian topic. The results of surveys conducted among students of higher educational institutes of the three cities in the three countries (Bordeaux – France, Durham – United Kingdom, Szolnok – Hungary) are presented is comp...arison with highlighted of similarities and differences. The identified variations of costumer’s habits are useful for development of supply.
Fish consumption is a highly important area in the field of healthy nutrition. It is well known that besides the culinary delights, fish has a very significant physiological effect, which could increase the average lifetime and could help to improve the life quality during a longer life. Therefore it would be essential for the catering industry... to improve their role within this field. They should reshape the eating habits of the ones, who are usually dining outside their homes unperceived, by using fish specialties, combining different cooking and preparation methods and possibilities. However, the observation illustrates that guests are only aware of a limited utilization of this ingredient and unfortunately in catering businesses there are only a few experimenting chefs, who replace traditional flavors with fish specialties.
In recent decades in Germany the soil structure is greatly improved on a substantial part of the rable land. Soil erosion can be observed less commonly. Since the 1970s in Germany the intensity of soil disturbance is significantly reduced. The less disturbed soil has more mechanical load, namely the stability. The perforated structure wit...h stable biopores ensures ecological functions, such as infiltration, aeration, root permeability, fertility. For this reason, soil compaction and soil erosion occur less frequently, they can be detected only in exceptional cases. But in Hungary, the same can not be said therefore it is a desirable objective to explore the cause of differences. Usually the best soil structure can be found on the arable lands without rotation cultivated. In Germany we could study the condition of soils in farms which using no-till system. We have analyzed the effect of soil cultivation methods on the soil structure.
Since the regime change in Hungary, the main federal task has been to strengthen the small and medium-sized ventures. The size of the category plays an important role in the employment as well as in the GDP production. Those areas that make businesses strong and reduce the risk of their activities are in the center of attention in this hardly p...redictable economic era. One of those areas is the views and methods of controlling which is still hardly adoptable to most of the CEOs in businesses. The introduction and the use of these operations give concrete results within a relatively short period of time, making the decision makers’ job easier at the companies. The study includes the examined SMEs, the design of business characteristics, the valuation of suppliers and customers, the production and the prime costs of the service. The vision of SMEs that characterizes the application of the tools and methods of controlling are also included.
An engineer and creative artist of an industrial product – the designer – conveys significant added value into his object. Not only with respect to its appearance but concerning its functionality, technical and even economic, sales promoting content as well. In our paper we are investigating the nature of this process. We try to show...that the promotional approach is one of the dominant features of design. It aims to create a product that is capable of selling itself. As the examples of the classics, H. Ford and R. Loevy had proved a hundred years ago, it does not render advertising superfluous but forces it to the background. A special feature of designer products is that they do not only formulate our angle but can be sold at extra profit. The modern attitude of „use it and discard it” is being replaced by more concerned consumer behaviour. It is creating a new quality. Just consider the environments (of V. Panton), the designer hotels, the „dream car designs” and today’s trends in vehicle design.
The personality influences our everyday lives. Because different needs achieving drive us. But many people ask the question; Where to go? What should I do? If we have the appropriate level of self-awareness, then we can answer these questions. So, it is important to talk about what we can do to get to know ourselves. This is especially importan...t for young people faced with career choices. If you want to be professionally characterization, graphology is a great help.
The aim of the paper is refer to resources how to increase management performance and efficiency in field of industrial companies. We try to refer to opportunities which could be useful and applicable and should lead to performance improvement. The paper also discusses about factors effecting organizational and management efficiency.