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THE EFFECT OF ECONOMIC POLICY DECISIONS AND INFLATION ON THE SITUATION OF THE LABOR MARKET - WITH PARTICULAR REGARD TO PUBLIC ADMINISTRATION
Views:259Nowadays, our country is characterized by active monetary and fiscal political decisions, however, the crisis caused by the coronavirus and the Russian-Ukrainian war and its inflationary consequences would lead the economic policy decisions in the opposite direction, which is unsustainable in the long term. In my study, I examined the relationship between fiscal and monetary policy and the labor impact of the economic crisis based on macroeconomic data, the Hungarian National Bank, and European Union forecasts. Significant progress was made in economic policy after 2010, thanks to which there was a fiscal balance and monetary policy ensured price stability, the labor market situation showed a gradually improving trend in recent years. The independent but constructive harmony between the two economic policy sub-areas after 2013 resulted in a permanent improvement of the macroeconomic processes of our country. However, the emerging crisis situation required a quick reaction, which fundamentally changed the short-term economic policy goals. Thanks to the consistency of monetary and fiscal policy, the Hungarian economy performed well even in the pandemic period compared to the European Union average. In the emergency situation caused by the coronavirus and the war, economic policy has found itself in a difficult situation, recovery from the crisis justifies economic recovery, while monetary tightening is needed to curb inflationary difficulties.
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A GENERÁCIÓVÁLTÁS MEGTERVEZETTSÉGE ÉS A CSALÁDI GAZDASÁGOK JÖVŐKÉPE KÖZÖTTI ÖSSZEFÜGGÉSEK
Views:308A 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.
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Subsequent measurement models according to ifrs in bux index comapnies
69-77Views:63The main purpose of the research is to examine the models used for the subsequent measurement of property, plant and equipment, intangibles, and investment properties in the case of BUX index companies. Since the BUX index includes companies listed on the Budapest Stock Exchange, they must prepare their financial statements according to the International Financial Reporting Standards (hereinafter: IFRS). In my research, I examined the models used by the companies of the BUX index regarding the subsequent measurement. As a research question, I formulated whether the companies of the BUX index use a model similar to the model used in Hungarian accounting or take advantage of the transition to IFRS and instead use models that show assets at fair value in their books. The study points out that the routines of the evaluation methods used in the previous Hungarian accounting system remained even after the transition to IFRS.
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Study of employee performance measurement, evaluation and management practices in tourism and catering companies in Szeklerland(with special reference to Harghita county)
22-32Views:73As a resource, people are one of the most important factors in the modern economy. From a subjective measurement approach, it can form the basis of business performance measurement. In this research, I am looking for answers to the question: what does business practice show, and how consistent is it with theoretical findings? The results of the research show that companies operating in the hospitality sector in Harghita County are consistently aware of the fact that employee performance contributes greatly to company performance. For this very reason, employee guidance, performance monitoring and feedback are considered significantly important. Employee performance is measured and evaluated informally, often on a monthly basis. The standardised, formal form of measurement, on the other hand, is only done annually, from time to time when necessary. However, its frequency increases significantly with the size of the company. Companies are moderately satisfied with the current employee performance measurement and evaluation. They are therefore aware that there is room for improvement. In their opinion, the introduction of a performance management system in the future would make a significant contribution to solving the problems discussed in the research. In doing so, it would also contribute to the improving of the company's business performance at the same time. Our development objective could be to provide guidance in this area for the future.
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Investigation of the trends related to the electric car industry
Views:516Our World tries to modernize and make environmental friendly the car industry. Related to this the electric cars have been modernized significantly. As a result the efficiency and the demand of these types of cars have grown. Many domestic consumers would change their cars for an electric type, however their financial budget is not big enough to afford it. In the spirit of this the government created its own supporting system to help the consumers. In my investigation I compare the domestic and some other european supporting systems. In addition I show the pro and cons related the electromobility, the new market trends and I also show where the electric car industry stands.
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Reorganization of human resources in the tourism industry from the perspective of recent years, in relation to Transylvania
14-21Views:86Nowadays, employment in various economic fields and the possession of appropriate professional knowledge are of considerable importance, especially in the services sector, where properly qualified personnel is a key factor in terms of the development of satisfaction in the demand segment. As an apropos of this, the human resource reorganizations taking place in the Transylvanian region and the willingness to work form the subject of the research, focusing on the tourism industry, which was a difficulty for businesses providing various services during the period of the Covid-19 epidemic that spread in 2020. In a significant part of the international studies related to the topic, the difficulties arising because of the change in the attitude of the tourist human resources are mentioned, which can lead to a disadvantageous situation in the long term of the operation of tourist facilities. As a result, the sixteen Romanian counties that make up the Transylvania region became the target of the investigation. Projected on the mentioned counties, relevant data from the Romanian National Statistical Institute (INSSE) were first used, examining the time interval between 2010 and 2022, both yearly and monthly. According to the data used, it is important to focus on the investigation of tourist traffic, as well as on the number of people employed in the sector and its change, as well as on the wages received for doing their work and the associated benefits, which can serve as a motivational factor in addition to valuing employees. An examination of the data related to the topic shows that the 2008 global crisis had a more drastic impact on employment in Romania than the Covid-19 pandemic that spread in 2020, the effects of which can still be felt today.
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DIGITALIZATION CHARACTERISTICS OF THE CONTROLLING AREA OF COMMERCIAL ENTERPRISES
49-59Views:155One of today’s most important social and economic phenomena is the fourth industrial revolution, the effect of which is that digitalization can significantly transform business processes. The corporate controlling area cannot avoid transformation either, its methods and tools will change. Just as controlling itself, its changes can also differ between sectors, especially in the extremely diverse service sector. The aim of the research is to examine, on a domestic sample, whether there are differences in this respect between companies with a main commercial activity and the rest of the service sector. The data of the questionnaire research conducted with 46 controllers and managers were evaluated by means of cross-tabulations, averages and statistical tests. There are no differences in the digital development of the key performance indicators that form the basis of controller work, in the use of ERP systems, automation solutions and language algorithms. In the commercial group of the sample, the use of business intelligence tools providing advanced planning and analysis options is significantly more common. The two groups of the sample do not differ in terms of the factors encouraging the digitalization of the controlling area, but the companies with a commercial main activity differ in terms of the importance of the factors hindering the process: they are more averse to new technologies, more afraid of their usual positions, but perceive the financial aspects of the development to be less important.
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MIÉRT ELŐNYÖS A DUÁLIS KÉPZÉS A RÉSZTVEVŐK SZÁMÁRA?
Views:325In 2015, dual training was introduced in Hungary in an institutionalised form. Dual training is a response to the needs of the labour market and has become increasingly popular since its introduction. The training is complex and multi-actor, so it is a major challenge to run it efficiently. The social and economic processes that have been set in motion by the introduction of dual training are already visible.
This article aims to present the history, characteristics, advantages and difficulties of dual training, drawing on the literature on the subject.
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The economic impact of intellectual property in Europe and Hungary
83-89Views:110As the aim of the article, to show in the framework of theoretical research, to assess the situation of Hungarian intellectual property in the life of businesses. In our paper, we try to analyze and present this area approaching it from an economic side, which seems to be a mere legal phenomenon for an outside observer.
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ASSESSMENT AND IMPACT OF AGRICULTURAL AND RURAL DEVELOPMENT SUBSIDIES IN THE SOUTHERN PLAIN REGION
Views:122The 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.
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SHORT TERM EFFECT OF HEALTH RELATED BEHAVIOUR INTENTION’S FORMED DURING WELLNESS TRAVELLING ON HEALTH BEHAV-IOUR
36-43Views:202The short and long-term effect of tourism on behavior can be verified by empirical studies mainly in ecotourism. The results of present research focus on the short-term impact of be-havioral attitudes on health tourism and post-journey health behavior. The study is basically based on the guidelines of international literature, showing a discrepancy in the applied sta-tistical calculations. The analysis was performed in the non-parametric Kruskal-Wallis test, for further confirmation from the descriptive statistical calculations using median and mode tests. According to the responses, the health tourism trips appeared in a field of support for the maintenance and development of health.
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SOCIO-DEMOGRAPHIC AND FARMING CHARACTERISTICS OF FAMILIES RECEIVING AGRICULTURAL AND RURAL DEVELOPMENT SUBSIDIES THROUGH AN EXAMPLE FROM THE SOUTHERN GREAT PLAIN
Views:70The 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.
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TERRITORIAL INEQUALITIES IN EUROPEAN UNION AND IN ROMANIAN REGIONS
51-61Views:211The quickly increasing of economic and social inequalities are the most prominent territorial process. Economic disparities between the regions of the European Union are of constant concern both for policy and economic research. Romania is one of the European Union countries within regional inequality is high. The purpose of the study is to present the evolution of the economic and income disparities in the romanian regions by examining the period of 2014-2018.
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DOES THE NOTES TO THE FINANCIAL STATEMENT HELP IN MAKING DECISIONS?
Views:216Available 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.
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COMPARATIVE EFFICIENCY ANALYSIS OF THE AGRICULTURAL ENTERPRISES IN HUNGARY AND ROMANIA
41-48Views:74Performance measurement is of fundamental importance in all sectors of the national economy. However, this is especially true for agriculture because more efficient management is becoming increasingly important in this sector as well as well to supply the population with adequate food. The study examines the performance of Romanian and Hungarian agricultural companies. A total of 5,390 companies were selected for the analysis database, of which 3,789 were Romanian and 1,601 were Hungarian. In the performance analysis, the companies’ efficiency was examined between 2018 and 2020 using the Data Envelopment Analysis method. Based on the results, it can be concluded that the Romanian agricultural companies operate with statistically significantly lower efficiency than the Hungarian ones. However, it can also be concluded that the average efficiency of enterprises is very low in both countries. The performance is low, even considering the averages of the sub-sector efficiency coefficients. There is no year when the average efficiency ratio in any sector exceeds 50%. On the other hand, the sub-sector analysis of Oilseeds and Cereals shows that, especially in Romania, the proportion of companies with an efficiency coefficient below 50% is very high. Similar conclusions can be made regarding the poultry and egg production subsector. Further research is needed to reveal the reasons more precisely for the low efficiency of agricultural companies.
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FINANCIAL ANALYSIS OF LISTED COMPANIES OF VISEGRAD COUNTRIES AND ROMANIA
8-17Views:195In this study, listed companies of 5 countries (Hungary, Slovakia, Poland, Czech Republic, and Romania) were analyzed between 2014 and 2018. The data was downloaded from www.EMIS.com. Financial institutions and companies with too many missing data and those that were not full period listed on the stock exchange were removed from the dataset. The main aim of the research was to compare the performance of the listed companies on the stock exchanges of countries examined. First, there was analyzed performance indicators, then market indicators. Using variance analysis, there was investigated the differences between countries based on ROS, ROA, ROE ratios, which then was expanded to include some market ratios. Based on the results, it can be stated that due to the difference in the number of listed companies and the size of the companies, large variations can be observed both within and between countries. No best country can be determined because almost all of the indicators perform better in different countries during the period examined. It is important to note that earnings per unit capital are the highest in Hungary and the Czech Republic, so investors are likely to expect higher returns in these countries. During the analysis of variance, there could not be found in many ratios with significant differences between countries over the years investigated.