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The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes
Published August 6, 2020
51-59

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.

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The significane of environmental taxes used for mitigating the environment harmful impacts of road transportation
Published August 21, 2020
47-53

Logistics is one of the most important economic sectors of the European Union, with nearly 1.134 million companies engaged in the field of transportation in the EU. The global logistics market is expected to show further expansion in the forthcoming years. On the other side stands global warning which is one of the greatest problems for the tim...e being. The European Commission has announced a cross-sectoral investment programme worth more than 10 billion euros (nearly 3,200 billion Hungarian forints) for the planning, development and implementation of low carbon dioxide-emitting technologies to improve Europe’s global competitiveness. The common data base of OECD and the European Environment Agency (EEA) currently lists 375 environmental taxes and approximately 250 environmental fees or charges in the OECD countries. Among the EU member states, Sweden, for example, introduced a tax system which includes the essential elements of eco-tax more than 10 years ago. Hungary has several of such tax types, such as the excise tax on fuel, the energy tax, the energy suppliers’ income tax or the vehicle tax.

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Product design with a marketing approach
Published August 6, 2020
264-272

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.

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International agreements in the area of tourism
Published August 6, 2020
143-148

It is not a secret that tourism plays an important role in the development of not just any specific country but the global economy in general. It also promotes urban development in such sensitive areas as coasts and islands, increased water consumption and waste production, fragmentation of habitats and loss of biological diversity. Tourism ind...ustry is also one of the reasons behind higher demand for transportation, particularly those types that damage the environment most – personal vehicles and aircraft. “In 2005 in Europe, about 59% of the tourists arrived to their destination by car, 34% by airplane”. According to UNWTO International Tourism Barometer, the international tourism was growing at the rate of 5% in the first nine months of 2013. The key driving force behind this growth is Europe (mainly Central and Eastern Europe) and Asia-Pacific region. Thus, tourism, while playing a truly significant role in the global economy, at the same time causes major damage to the environment. Hence the urgent need to eliminate negative consequences of tourism activities. This can be done by promptly regulating the activities of agents in this area. However, due to the global value of tourism, this process requires not just the local regulators getting involved, but joint effort by many countries. Therefore, international agreements between countries as the primary regulators of tourism activities are becoming increasingly important.

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Environmental Factors Aff ecti ng the Competi ti veness of Enterprises – Changes in Taxati on in the last 5 years.
Published August 6, 2020
16-23

A number of factors aff ect the competi ti veness of businesses; fi scal policy is one of them. It has constantly been changing in Hungary recently. However, enterprises would need a more predictable business environment. The aim of this brief study is to point out its importance.

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Determination of three small streams’ chemical water quality in Budapest
Published August 6, 2020
69-75

The location and development of cities has been influenced basically by various environmental factors. However, the relationship is bilateral, because not only the environment can affect the city, but the city can affect the environment in different ways, depending on recovery. This is especially true in the case of large cities such as Budapes...t where the different geological, geomorphological, hydrological, soil and bio-geographical conditions can be changed in very small areas, which implies that land use can be also modified as well. The aim of our study was to determine the chemical water quality of three small streams in Budapest which have same water flow and compare the field and the laboratory test results. Between many natural characteristics of these streams similarity is evident, however, several differences were found between the watersheds in terms of human land use. Statistical data analysis was performed as well, which was the aim to explore the relationship between the parameters. Overall, according to our study it can be concluded, the small streams have similar water chemical properties, but some parameters need special attention in the future, because the investigated small streams can be categorized into polluted and sometimes heavily polluted category.

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The reasons of bee population’s decrease, its expected consequences, its effects on the environment
Published August 6, 2020
222-225

Scientific studies prove that the bee population is showing regressive tendency worlwide. It is important to protect the bee families of the Hungarian bee masters together with the high quality bee products thereby protecting our environment and our lives. Preventing the problem is the most important objective. Already there are some taken acti...ons to reduce or restrain the devastation of the bee population. A good example is the prohibition of some insecticides and seed dressings as well as the raising possibilities of the GMO vegetables in Hungary controlled by laws. Besides of this the right number of the quality bee pastures must be ensured. Using all the mentioned ones and the appropriate knowledge the growth of the bee population can be assured in the future as well. In my dissertation I’m looking for the reasions that could cause the reduction of the bee population, analyzing the possible effects and providing suggestions to find a way to balance the negative impacts.

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The Possibilities for New Irrigation Methods in Floriculture in a Greenhouse
Published August 21, 2020
365-369

Widespread irrigation methods: Dribbling: water is leaking in perforated pipes, it can be used in beds and on tables. Drip tube: various elements (drip tapes, hard tubes inserted into a dropping bottle) of water are delivered to the roots of the plants. Mat watering: the potted plants are placed in a so-called water vehicule duvet, which is be ...flooded with water. Ebb and flood system: the table of the greenhouse is flooded by water or a nutrient solution at the height of 1-2 cm. Sprinkler irrigation system: the fineness of the the spray heads varies depending on the spray head, micro sprinkers are often used. It contributes to the inrease in the humidity of the environment. Boom watering: special equipment, a hosepipe with a fine spray nozzle which is moving over the plant beds or tables, it forms a right angle to them and moves back and forth.

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Modern Procedures for the Improvement of the Energy Efficient and Environmentally Sensitive Operation of Aerial Vehicles
Published August 21, 2020
205-215

The undiminished development of air traffic has a direct effect on the environment of airports. Year in year out the continuously growing passenger traffic has increased the number air flights. The technological development has made it possible to increase the size and performance, - and with it the transportation of heavier payload - of aircra...ft. Of course, it has necessarily resulted in more fuel use (burnt fuel) emitting more pollutants into the atmosphere. In addition this effect appears not only during the high altitude flying polluting the high atmosphere, but due to the today very busy and the continuously increasing ground aircraft motion (taxiing) contaminating the close surroundings of the airport. With some innovation and technological development we can make the airports not only more environmentally friendly but also cost effective. In this paper I would like to introduce the possible use of renewable energy sources and the ground movement of aircraft without their own engines.

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Scenarios of global climate change in Europe
Published August 6, 2020
107-115

One of the latest new directions in futures studies is interactive simulation modeling. This type of modeling is able to create complex alternatives for the future. This methodological research trend entirely fits this study. It shows how the interactive climate model is scientifically developed. Using the Java Climate Model, it is possible to ...display the social and the economic consequences of climate change. Using this model, analyses of comparative climate change scenarios can show the possible effects of economic policy on the environment in the short and long term. It also provides data on various regional levels. This study shows two possible non-extreme alternative scenarios for the European continent’s economy and climate, and their consequences. A study has been done by the author recently, showing two extreme alternatives, focusing on the best and worst options, respectively. These new alternatives presenting in this study, however, give realistic options for professionals.

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The Role of the so Called “Alternative Animal Species” (Cattle, Buffalo, Sheep, Poultry, Rabbit) and their Products in the Regional Farming
Published August 6, 2020
132-136

traditi ons in each region. In addition, nowadays the infl uence of the so called invasive species is also decisive. The eff orts to protect the farming environment and the range of products have renewed those needs that return to the past traditi ons. Some examples of animal races and species are living their renaissance: jersey and hoary catt... le, “coloured” pigs (black and white belted pigs, Cornwall, Berkshire) There are getti ng also importance some parti ally forgott en sheep, goat, Hungarian hen, Hungarian giant rabbit and other species. The process is widened with the products manufactured from the menti oned animal species and the marketi ng: rural tourism, events, meeti ngs and rural development. This way, the special quality regional artisan products will enhance the development of a region; will sati sfy the export necessities, and enrich the product scale with diff erent “regional tastes”.

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Research about marketing of public services including customer satisfaction, considering the appearing tendency of environment conscious consumers in the County of Jász-Nagykun-Szolnok
Published August 6, 2020
164-170

Our research is targei ng the supplier companies operate in the County of Jász-Nagykun-Szolnok. The defi nii ons of public service and public ui lity service will be described in this ari cle. We examine how the County supplied with public ui lity services so we can have a bigger picture about how pleased or even unpleased are the people of th...e region about the services. Finally we discuss the subject mat er of markei ng aci vii es of public ui lity service companies. Is the sai sfaci on of customers an evidence for the assumpi on that there is limited contest between the ui lity service companies?

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The Presentation of the Initial Support Subproject and the Emphasis on the Major Variances Compared to the Tenders Invited Previously for Young Farmers
Published August 21, 2020
168-173

In the new framework which came into force from 2014 the main directions of rural development are determined by the protection of the environment, the struggle against climate change and innovation. In addition, within the framework of EU programmes is a more careful attention is paid to young farmers. In the 2014-2020 programme the support of ...young farmers will also receive a prominent role.

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Thoughts about the environmental flow – in terms of Dráva
Published August 6, 2020
100-106

The importance of sustainability in today’s water management is unquestionable. Therefore, it is also recommended to apply the principle of sustainability in river management, such as it is the aim of the ongoing Ancient Dráva project. The term, environmental flow, intends to comprise a complex methodology not only from biophysical but also ...from a social angle; considering the different aspects of each method. Our target is to determine a possible holistic method which could be applied to the Dráva and its hungarian floodplain in oder to find a possible solution to the reconnection of the oxbow lakes into river mechanism. Our research is mainly based on hydrological data (Qmin, Qmax, Hmin, Hmax), but we will consider the special needs of the ecological environment, too.

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Lessons of the Value Assessment
Published August 6, 2020
47-56

IThe students going into vocati onal schools generally present a poor performance in the primary school, they experience much failure, because they have to repeat classes or their study achievements are hardly bett er than 2 (a pass). According to the results of research works, vocati onal school students are exclusively those, who have been fo...rced into this area by the harsh social determining factors. Their value-orientati on/value-selecti on are greatly infl uenced
by their starti ng point (family environment). Most of the children admitt ed to vocati onal schools come with signifi cant social and educati onal disadvantage. Most of the gypsy pupils suff er from such a failure at the very beginning of their school studies that they drop out. The failures are expressed in their defi ciency in studies but the sensiti vity, the lack of ability to tolerate failures are also important in case of the gypsy children. Sti ll, the further educati on is the channel of social mobility. Major questi ons of the assessment: can the underprivileged situati on of these young roma people be eliminated using this unique value training programme applying its various teaching mean; will the secondary citi zen feeling be reduced or eliminated through collecti ve work and learning the instruments and methods to be used for promoti ng personal advancement; will the value-programme solve the existi ng confl icts between the young ones, who treat the school as a strange insti tute and the teachers, who consider the young ones who disapprove of the existence of school if they mutually accept the status of being diff erent; will the special value training programme provide enough knowledge to give chance for the parti cipants to be
competi ti ve on their life. The answer of the four-years assessment is that these young roma ones can be changed.

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Agricultural Insurance Market a New Solution of Marketing and Environment Protection
Published August 6, 2020
125-133

The agricultural mitigation fund operating deficit expanded in 2012 to a price support for agricultural insurance business helped construct. (Figure 1). The legislai on aims to provide a wide range of farmers’ risk community to organize and strengthen the aff ected self-care responsibility. The new extended two-level agricultural risk managem...ent system in 2012 and 2013 were not used in the full amount. Further disseminai on of this 2014 novel possibility of a major issue in the insurance market. We have to examine how market pari cipants are informed and how to better disseminate of marketing solutions?

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The Regional Features of Tourism in Russia: the Formation of Clusters
Published August 21, 2020
79-87

In the present study we draw attention to the urgency of the problem related to the formation of tourism clusters. Then we describe the current state and the specific features of the object of study. We expand upon the scientific basis of the proposed research methodology. Finally we offer recommendations on the practical application of the exp...ected results. The organizational model of the regional tourist cluster based on a two-element core, in the case of its practical
application will improve the efficiency of the formation and development of clusters in a variety of service industries, and adapt them to the high variability of the environment. The improvement of scientific and methodological tools, the connection of economic and administrative resources provide a solid foundation for the development of the tourism sector, increase the investment activity of economic entities and increase the investment attractiveness of the economy at the regional level of government.

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THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
Published August 21, 2020
24-33

It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information s...ystem on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?

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THE ORIGIN OF ECO-ETHICS
Published August 21, 2020
57-63

Technical and economic professionals have to expect serious challenges if they want to take the insurance of the sustainable development of the natural environment into co nsideration. Apart from the professional difficulties they especially have to prepare for the fact that mainly the proponents of ecology make their work difficult. They have ...to hold their ground in the field of force where the politicians of green organiza tions and the environmental science are dead set
against each other. Further on we do not intend to get entangled in this incoherent system of relations. We would rather look into its ethical connections and the history of its origin.

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Family Roles and the Factors Influencing Purchases in the Case of Detergents
Published August 6, 2020
53-60

In our paper we examined the detergent purchase decisions, consumer behaviour and the Hungarian adult female population’s related role. After reviewing the relevant literature we conducted a field research, the most important findings of which can be found in this article. Our paper focuses not only on the purchase decision roles within the f...amily, but also on the examination of consumer behaviour related to detergent purchase also considering preferences, price sensitivity, and the attitude towards novel detergents. We also expand upon the effects of the external social environment exerted on families.

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The regulation of water pollution in public international law
Published August 6, 2020
45-51

The article aims to enlighten the significance of freshwater protection against pollution in international law. It focuses on the relevant legal sources, such as the rules of the International Law Association, the UN Watercourses Convention, as well as the principles of international environmental law. Furthermore, it highlights the relationshi...p between freshwaters and the state of the marine environment.

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Financing SMEs – Prospects in Hungary
Published August 21, 2020
74-90

After joining the EU, micro-, small- and medium-sized enterprises came to the focus of attention in Hungary for their grandiose role in both employment and producing added value. Due to their flexibility, creativity and adaptability SMEs find new market opportunities easier. Also, SMEs can find their way and seize appearing opportunities more q...uickly under rapidly changing, insecure and high-risk circumstances.When analysing the sector, besides the investigation of the external environment, it is also important to focus on internal factors. The success of businesses is not only influenced by their access to financial resources, but also by their internal organisational structure and the standard of their organisational culture. In the present phase of world economy, when
transports are delayed, credits are harder to obtain and companies downsize, leaders have to make careful and considerate management and operational decisions. Thus financial decisions have considerable short and long-term effects on the success of business operation.This research paper aims at a comprehensive study of the present situation of the Hungarian SME sector, some of its financing opportunities, as well as factors that hinder its development. Another purpose of the present writing is to lay the theoretical foundations for a primary questionnaire research exploring the financing characteristics of SMEs in Hungary.

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The effect of the sporulated bacillus to the increase of the tomato and its yield
Published August 6, 2020
169-174

Tomato contains high concentrations of lycopene and vitamin C that is important elements of healthy foods. In intensive production, many biotic and abiotic stress-factors are affecting the tomato, and they might be harmful also to the environment. Due to these pollution problems people are highly interested nowadays in the limited use of the ag...ro-chemicals. Among the beneficial microbes, bioeffector (BE) microorganisms are used frequently in sustainable crop production. Bacillus strains can mobilize the hardly available phosphates in the soils, and therefore they can reduce the harmful effects of abiotic environmental stress factors. A bioeffector, containing Bacillus amyloliquefaciens FZB42 strain was used with tomato test plant (Solanum lycopersicon Mill. ’Mobil’) in pot and in field experiments. The length and weight of shoots and the weight and number of tomato fruits were tested in a biweekly periods. The treatment had positive effect on the length of shoots, the size and biomass of fruits both in the field and in the pots. Less beneficial impact was realized, however at the diverse ecological field conditions than at the controlled light chamber. Application of the Bacillus bieffectors can be helpful for the organic production of the tomato.

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Start-up Soluti ons in the Field of Product Liability, Insurance, and Agribusiness
Published August 6, 2020
123-128

Many companies do not realise even today that the acquisiti on of adequate insurance cover has become a separate profession. The largest companies employ a special, so-called ‘risk manager’, who has extensive experti se and considerable experience on the basis of which he considers, analyses, compares various opti ons and makes decisions be...aring in mind the interests of his company. The three quarters of agricultural products are semi-fi nished products or processed food products; therefore the Product Liability Act can be interpreted more easily in the case of agricultural products. I am convinced that preference is given to those companies and products that meet the strict criteria and have been given a clean product certi fi cati on, which means that they are polluti on-free products and have a product liability insurance.

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The Criminal Code and nature conservation
Published August 6, 2020
6-12

In my study of the XX. Jubilee International Student Conference on the Environment and Rural Development Programme fittingly made a complation in which the values of conservation and environment-focused collegaue, I wish to offer an insight into the changes in the Criminal Code, in which the position of the legislation, I present to the reader.... In the interpretation of the law is an appropriate description of the former Minister's legislation and I reveal to the reader to more easily understood and behaviors penalties for crimes related to the individual nature.

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