Articles

• REJTETT GAZDASÁG ÉS A COVID-19 JÁRVÁNY ÖSSZEFÜGGÉSEI

  Mihály Hegedűs

  Views:

  1137

  BeHidden, black, untaxed or shadow economy, all terms mean the same thing, but even though we have several words about the phenomenon, many people do not know what it is, its extent and there are no exact values about how the black economy is developing in Hungary. A black economy is, in short, the part of the economy after which no tax has been paid, so for example, the activity that takes place or the employment takes place in black is unofficial. We talk a lot about it, and the government is also making more and more efforts to whiten the economy. As a result of a number of measures taken, there are rumors that the shadow economy has been reduced. What exactly is a hidden economy? To what extent is the tax-free economy in Hungary? Can the existence of the black economy be completely abolished, can the economy be completely bleached? I am looking for answers to these questions within the framework of this scientific article. What is the impact of the COVID-19 epidemic on the hidden economy and what responses might the government have?

  pdf (Hungarian)

  1200

• ASSESSMENT AND IMPACT OF AGRICULTURAL AND RURAL DEVELOPMENT SUBSIDIES IN THE SOUTHERN PLAIN REGION

  Péter Horváth

  Views:

  122

  The change of The change of regime resulted in significant changes in the life of the Hungarian rural areas; while the rural income of Hungary used to be world-class, after the change of regime it became incredibly low. Accession to the European Union and the European rural policy opened new aspects for rural areas and the people living there. The study presents the sociodemographic and farming characteristics of families receiving EU subsidies in the Southern Great Plain Region 15 years after the EU accession.

  pdf (Hungarian)

  374

• DOES THE NOTES TO THE FINANCIAL STATEMENT HELP IN MAKING DECISIONS?

  Dóra Kerezsi

  Views:

  216

  Available information influences decisions; improperly selected, incomplete, distorted information might provide a misleading picture and lead to bad decisions. Businesses can obtain decision support information about their external market actors primarily through data obtained from their annual statement. Consequently, the notes to the financial statement, which is intended to ensure the sound and real financial and profitability position of the enterprise, is one of the main sources of information. The research goal was to assess the extent to which business managers and economic professionals are supported by information from the notes of their partner companies.

  pdf (Hungarian)

  239

• ECONOMIC ANALYSIS OF THE TOP 9 FITNESS SERVICE COMPANY IN DEBRECEN: -

  Réka Szabóné Szőke

  Christa Pfau

  Éva Bartha

  Anetta Müller

  Éva Bácsné Bába

  Views:

  299

  There are 11 larger fitness clubs in Debrecen, where group training also appears as a service. These fitness centers can be identified as the leading fitness providers in the city based on this services, their area size and their machine park. We performed an economic analysis of these fitness providers based on their annual report data. Finally, the data of the balance sheets and income statements of 9 fitness service providers were collected, with the help of these statements we analyzed the wealth, financial and income situation of the examined organizations. It can be stated that the balance sheet of the examined fitness clubs is in line with their profile, ie investments in real estate and machinery dominate, which can often be realized by relying on external sources. In this context, there is a risk of indebtedness, which calls the attention of these large fitness centers in Debrecen to take the necessary steps to improve both their profitability and financial stability in the future.

  pdf (Hungarian)

  271

• Local geopolitics, and spatial development

  Tibor Tőkés

  Views:

  133

  Local geopolitics is in fact the application of geopolitical tools in the definition of local conflicts. This topic is a brand new branch of the French geopolitical research areas. In France since the 1980’s, the reforms related to the division of scope of competence between the state and territorial governments have had an increasing effect on the relationship of local communities and of those communities with the state. One of the key characteristics of this relationship is the effort to harmonize the needs of local communities and of spatial development. Researching the geopolitics of spatial development is an important issue of local geopolitics in France today. The matter of mid-level spatial development is widely challenging for French professionals therefore it is worth having a look at it – especially as this level of development has gone through major changes recently in Hungary

  pdf (Hungarian)

  192

• Controller szerepkör és szaktudás változása az Ipar 4.0 hatására

  Brigitta Kovács

  Views:

  567

  The aim of my publication is to introduce the foundation and development of controller’s role in respect to the recent changes in the last 10 years due to implementation of Industry 4.0. This is connected to the exponential development of information technology, what made possible to store, proceed and analyze much more data (Big Data) than ever before. The new business information (BI) systems help reporting and analysis processes with interactive dashboard-based reports. New possibilities opened also in forecasting, due to more available data and higher computer capacities, where forecasting algorithms can be run rapidly and so more frequently, and more accurate forecasts can be prepared. The changes of course influence the requested professional skills and the role of the controllers in the companies, what I demonstrate in more details in my paper. At the end of my publication, I introduce the results of my empirical questioner based research about requested IT knowledge of controllers and their connection with automatization of company’s controlling processes.

  pdf (Hungarian)

  706

• A GENERÁCIÓVÁLTÁS MEGTERVEZETTSÉGE ÉS A CSALÁDI GAZDASÁGOK JÖVŐKÉPE KÖZÖTTI ÖSSZEFÜGGÉSEK

  Éva Katalin Kovács

  Views:

  308

  A családi gazdaságok hosszú távú fenntarthatóságának egyik kulcseleme a sikeres generációváltás, melynek témaköre sohasem volt még aktuálisabb a magyar családi gazdaságok számára, mint manapság. Ezt bizonyítja az is, hogy nincs már olyan mezőgazdasági konferencia, gazdafórum vagy rendezvény hazánkban, amelyen ne kerülne szóba. Azonban a gyakorlatban az tapasztalható, hogy a legtöbb gazdaság esetén az utódlásra való felkészülés hiányos, amely veszélyeztetheti a gazdaság jövőjét. Ezért kutatásomban kifejezetten arra kerestem a választ, hogy a gazdálkodók hogyan ítélik meg saját családi gazdaságuk jövőjét és azt a generációváltás hogyan befolyásolja.

  pdf (Hungarian)

  347