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The Regional Features of Tourism in Russia: the Formation of Clusters
79-87Views:104In 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 expected 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. -
THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
24-33Views:414It 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 system 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
57-63Views:93Technical 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. -
Family Roles and the Factors Influencing Purchases in the Case of Detergents
53-60Views:79In 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 family, 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
45-51Views:98The 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 relationship between freshwaters and the state of the marine environment.
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Financing SMEs – Prospects in Hungary
74-90Views:745After 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 quickly 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. -
The effect of the sporulated bacillus to the increase of the tomato and its yield
169-174Views:81Tomato 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 agro-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.