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  • REJTETT GAZDASÁG ÉS A COVID-19 JÁRVÁNY ÖSSZEFÜGGÉSEI
    Views:
    1123

    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?

  • Kunhalmok védelmének helyzete Békés megyében
    5-12
    Views:
    87

    Cumanian mounds, „kurgans” have a great importance in the history of the Carpathian Basin from cultural and nature conservai on, landscape, archaeological, botanical and zoological viewpoints. The kurgans are more thousands years nai onal values heritages. In Hungary these appear with the highest number in the fi eld of Great Hungarian Plain. Their size and relai ve height about 1-12 m. Unfortunately, the diff erent agricultural aci vii es resulted in their coni nuous degradai on and their number also decreased over the past centuries. There were remarkable changes in agricultural regulai on concerning Cumanian mounds in the EU – and in Hungary too – in 2010. They were declared protected landscape elements therefore they became part of cross-compliance. In our research we will check the results of the new regulai on in relai on to the changes in the state of Cumanian mounds in Békés County.

  • The Mother’s Role in the Health Conscious Consumer Socializati on of Children
    58-66
    Views:
    107

    In our research we were looking for a relati onship between childhood obesity and the mother’s body type, lifestyle. We have examined the relati onship between body type according to BMI and own opinion of respondent mothers with the use of Cramer’s V coeffi cient. The opinion of respondents does not refl ect the reality in Hungary. The Cramer’s V coeffi cient, which measures the relati onship between body type according to BMI and own opinion of mothers was medium: 0.519, which means that the respondents cannot assess their own BMI and body type. The body type of children perceived by their mothers was also inaccurate. According to our research we can state that body type of mothers exercises infl uence on the body type of children. The extent of infl uence depends on the age of children (3.6 – 8.5%).

  • The significane of environmental taxes used for mitigating the environment harmful impacts of road transportation
    47-53
    Views:
    115

    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 time 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.

  • SOCIO-DEMOGRAPHIC AND FARMING CHARACTERISTICS OF FAMILIES RECEIVING AGRICULTURAL AND RURAL DEVELOPMENT SUBSIDIES THROUGH AN EXAMPLE FROM THE SOUTHERN GREAT PLAIN
    Views:
    69

    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.

  • “The earthworm is the best workmate of the farmer”– or beneficial effect of minimal soil disturbance on soil structure
    250-258
    Views:
    114

    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 with 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.

  • AZ INFLUENZA ELLENI VÉDŐOLTÁS HATÁSA EGYES MÁS EGÉSZSÉGÜGYI TÉNYEZŐKRE
    Views:
    143

    Összefoglalás

    A jelenlegi koronavírus világjárvány bebizonyította, hogy mennyire sérülékeny az emberi populáció a fertőző betegségekkel szemben. Az emberiség történetében az egyik legrégebben jelenlévő, számos nagy járványért felelős vírus az influenza. Alapbetegségként is, illetve a hozzá társuló másodlagos fertőzések okán is az egyik legnagyobb fertőzésveszély-forrás, amely hosszú története során több millió ember haláláért felelős. Korábbi kutatásaim során sikerült bizonyítanom a beadott influenza elleni védőoltások és az influenza megbetegedések előfordulása közötti összefüggéseket. Jelen tanulmány célja annak bemutatása, hogy a Magyarországon alkalmazott influenza elleni védőoltások milyen kapcsolatban vannak, illetve milyen hatást gyakorolnak az egészségügy egyéb területeire és ezáltal hogyan hatnak az életminőség alakulására. A felhasznált adatok egzakt statisztikai forrásokból származnak, a felhasználásukkal elvégzett számításokból levont következtetések pedig bizonyítják, hogy az influenza elleni átoltottság mértéke kimutathatóan pozitívan befolyásolja a különböző betegségtípusok előfordulásának gyakoriságát, illetve lefolyásának súlyosságát. Ezen kívül szignifikáns hatással bír a várható élettartam alakulására is.

    Abstract

    The current coronavirus pandemic has demonstrated the vulnerability of the human population to infectious diseases. Influenza is one of the oldest viruses responsible for many major epidemics in human history. It is one of the greatest sources of risk of infection, both as a basic disease and as a result of secondary infections, which has been responsible for the deaths of millions of people throughout its long history. In my previous research, I have been able to demonstrate correlations between administered influenza vaccines and the incidence of influenza. The aim of the present study is to present the relationship between influenza vaccines used in Hungary and their impact on other areas of health care and thus on the development of quality of life. The data used are from exact statistical sources, and the conclusions drawn from the calculations performed using them prove that the degree of influenza vaccination has a demonstrably positive effect on the frequency and severity of different types of disease. It also has a significant effect on life expectancy.

  • The use of Hungarian herbs and fruits for functional food production
    197-201
    Views:
    113

    The bioactive components are usually sensitive to environmental impacts and circumstances of technological processes. During the production of functional foods it is necessary to preserve the stability of bioactive components. An often applied method of stability preservation is microencapsulation. The aim of our research is to encapsulate herbs (lemon balm, garden and Spanish thyme) and color-rich fruits (blackberry, cherry, elderberry and sea-buckthorn) grown in Hungary and having significant antioxidant capacity. Extracts were made from these herbs and fruits with different extractans and the antioxidant capacity of them was studied applying DPPH (1,1-diphenyl-2- picrylhydrazyl) method. These extracts and fruit concentrates were used in microencapsulation experiments applying „in situ gelation” method. The antioxidant capacity of the microcapsules was determined immediately after preparation and after 2 and 4 weeks of storage. Comparing the antioxidant capacity of the extracts, concentrates and the stored microcapsules a proposal was given for the optimal composition of the encapsulating mixture and long-term storage experiments were started.

  • Changes in the personal income tax system in Hungary (1988-2014)
    23-33
    Views:
    254

    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 that 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.

  • DEVELOPMENT OF DOMESTIC PUBLIC PROCUREMENT IN THE SHADOW OF CRISIS SITUATIONS OF PAST YEARS
    Views:
    94

    In the economic sense, the COVID-19 crisis has resulted in a fast-moving, rebounding crisis. In the course of our research, we looked for the answer to what results the pandemic crisis brought about from a public procurement point of view, and what peculiarities can be identified as a result of the current Russian-Ukrainian conflict and the energy crisis. Our basic hypothesis is that the pandemic crisis situation had a less negative impact on the Hungarian public procurement market, however, the Russian-Ukrainian conflict and the energy crisis result in a much more complex economic situation, so their impact is likely to be more prolonged. 

  • Food Labels from the Point of View of Consumers
    50-57
    Views:
    44

    On the basis of our secondary research fi ndings it can be stated that the majority of young Hungarians are intensive consumers of foods with a high level of fat, salt and sugar. We can state that they do not understand the noti ons of food labels, and are not aware of the signs’ meaning on product packages. Only half of the young read the list of ingredients on the back of products. The situati on is even more aggravated as only 40% of respondents are aware of the eff ects of components (by their own avowal). There are no food labels supporti ng consumer decisions in Hungary. It is necessary to take other countries’ practi ce into considerati on, for example the practi ce, the food labels of the USA and the idea of the Hungarian Nati onal Heart Foundati on.

  • Guesthouse catering facility as an experience generator in electronic communication of hungarian rural tourism supply
    15-20
    Views:
    123

    Based on the model of tourism experience components, the experience basis and experience generators allow the creation of experience promises, the formation of experience imagination and the realization of experience. The catering facilities of rural tourism cannot be considered as a part of the experience basis from the point of view of supply due to the legislative framework i.e. the limited availability of catering services. At the same time, demand considers as an essential supply element the countryside flavours, the tasting of traditional gastronomy in terms of both the endowment and the availability and from the professional point of view, the appearance of a supply element in rural tourism in Hungary is unquestionable. The exploratory research covers the entire range of qualified accommodation based on the FATOSZ (Hungarian National Association of Rural and Agrotourism) electronic communication database, analyses the experience promises based on the aspects developed according to the topic, identifying their experience basis or experience generator characteristics, looking for the relationship between quality and the gastronomic experiences.

  • The Youth Tourism Motivations Based on Interviews French and English Students
    240-245
    Views:
    129

    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 comparison with highlighted of similarities and differences. The identified variations of costumer’s habits are useful for development of supply.

  • The Attitude of Hungarian Consumers to e-Book Readers
    128-135
    Views:
    42

    My paper deals with e-books and e-book readers, which are a new innovation of the electrotechnical industry, the most developing industry of the 20th and 21st centuries. The market for these products is really untapped in Hungary despite the propagation eff orts of the most popular publishers and bookstores. My primary aim was to find out the Hungarian consumers’ reading habits, their negative attitude to technology and the reasons for the unpopularity of these products among domestic consumers.

  • WARRANTY IN THE MIND OF CONSUMERS
    39-48
    Views:
    112

    Warranty is the essential tool in consumer protection. We can presume that consumers know the most important rules of warranty regulation because everyone is affected by it. I think if the consumer has no accurate information on the warranty in this case, consumer awareness can be questioned. According to my research (sample size is 2182 persons) the respondents are convinced that an obligatory guarantee shall be due on a HUF 4,999 technical product (hairdryer). Only 19.7% of the respondents knew this was not really the case. It is striking that only 56.3% of the respondents were able to say that the mandatory legal guarantee period for a technical product (television) was 12 months. All kinds of figures appeared in the responses relating to the warranty period (6, 18, 36, 60 months). We can state that the knowledge of consumer rights is very poor in Hungary.

  • EVENTS FOR THE HEALTH AND LIVABILITY OF THE COUNTRYSIDE
    Views:
    286

    In recent years, the number of investigations related to healthy lifestyles, health and behavioral aspects of the listed topics are continuously growing. These research activities also analyze the links and the impacts of these topics on the everyday life. This article seeks to answer the very broad question of how to increase prosperity and living standards in rural areas. Placing the topic in the rural aspect is of special social significance, as the rural area represents a significant share not only in the EU, but also in Hungary.

  • The agricultural value of the rest of the biogas fermentation
    190-196
    Views:
    94

    Following the international trends great numbers of biogas plants were opened during the last few years in Hungary. However this issue presents a number of new questions, including the subsequent use of anaerobic fermentation residues. This endproduct can be applied as fertilizer. Chemical properties of digestate are correspond to the Hungaroan Regulations. Digestate contains high amount of nitrogen which is present mainly ammonium form and this form can cause root depression and lower germination rates. High ammonium and mineral salt content of digestate increased the water soluble salt content of soil. The added amount of NH4-N transformed to NO3-N while disengage hidrogen ions from the bond. This process caused the decreasing pH. Humus content determination did not show changes. Long term experiments are needed to recognise detail effects.

  • Credit papers in Hungary. An overview
    17-22
    Views:
    102

    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 basically 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.

  • HAZAI RENDEZÉSŰ NEMZETKÖZI SPORTESEMÉNYRŐL VALÓ TÁVOLMARADÁS OKAINAK FELTÁRÁSA
    Views:
    175

    The core product of sport companies is the sporting event, while the core product of professional sport is international sporting events. Consumers, both active and passive, are the most important players in sporting events. In my research, I studied passive sport consumers. I wanted to get an idea of what the main reason(s) for not attending the sporting event were and what had the least impact on it. The UEFA 2020 European Football Championship matches in Budapest were the subject of the investigation. The questionnaire was conducted online using the snowball method. The questionnaire was based on previous passive sports consumption questionnaires. Nearly 150 responses were received. Respondents were typically in the 18-25 age group, with an almost equal proportion of men and women. By place of residence, they were mainly urban with average incomes. High ticket prices, high additional costs of participation, limited disposable income, other entertainment alternatives and convenience were cited as the main reasons for not attending. The least influential reason for not attending was the lack of COVID19 immunity card. Based on this pattern, it may be worthwhile to offer additional services in stadiums outside the match, even during halftime (halftime show), which could provide alternative entertainment, raise the quality of the matches, or creating ticket and/or season ticket promotions for women, couples. Almost half of the respondents fully support the organisation of further international sporting events in Hungary.

  • Environmental Factors Aff ecti ng the Competi ti veness of Enterprises – Changes in Taxati on in the last 5 years.
    16-23
    Views:
    38

    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.

  • Sopron−Fertő, as a priority tourism development area
    9-14
    Views:
    148

    In 2016, the organizational management of tourism in Hungary has changed, the basis of which was defined in the CLVI. Tourism Development Act of 2016. The law puts the focus of tourism development on the tourist areas, which aims to make the destinations able to renew their competitive travel offers in the short term for both foreign and domestic guests who are looking for experiences or have higher specific spending. One of the five priority tourism development areas named by the Government until September 2017 is the Sopron-Fertő destination. Based on the 122 completed questionnaires, it can be stated that five towns (Sopron, Bük, Hegykő, Fertőd and Nagycenk) in the Sopron-Fertő priority tourism development area are known among households participating in domestic tourism.

  • International interactions in the light of linguistic affinity
    Views:
    160

    Although international trade economists often highlight the improtance of common currency, FDI flows or other factors in bilateral trade relations, quite few papers focus on the role of languages or linguistic similarities in this respect. The uniqeness and difficulty of this topic lie in its complexity. Analyses generally lean solely on official languages losing useful peaces of information hidden in the fact that a great number of people use other languages in their everyday life. In the absence of common mother tongue bilateral economic interactions can be intensified by foreign languages acquired by a great share of people in both countries. We emphasize that english seems to be the only universal mediator among trading countries in the world. A further aim of this paper using the results of Eurobarometer surveys is to point to the role of linguistic affinity in international economic interactions based on the case of Estonia, Finland and Hungary.

     

    Journal of Economic Literature (JEL) codes: F10; Z10

  • Back to the World of Work: On the Way to Public Employment in Jász-Nagykun-Szolnok County
    96-104
    Views:
    41

    In the autumn of 2008 the world economic crisis erupting in the United States of America dealt the economy and labour market of Hungary a hard blow. The economic crisis strengthened the adverse labour-market situation in the country’s more backward eastern areas, above all in Jász-Nagykun-Szolnok County. With the aim of reduction of the increasing unemployment the Hungarian Employment Policy applies a number of labour-market tools. Public employment is one of the most important labour market tools. In my research I examined the role of public employment in the reduction of unemployment. In my thesis I looked for the answer to the question if public employment is able to handle unemployment efficiently and to reduce long-term unemployment. In my thesis I examined two of the most important public work programmes – between the period of 2009 and 2011 – which employed the highest number of workers in comparison with earlier programmes. I prepared the comparative analysis of the two programmes based on my own aspect system highlighting the strong and the weak points of these programmes. My research is based on scientific literature, various studies in this field, scientific and international professional journals and Internet sources.

  • AN ENCYCLOPAEDIC HUNGARIAN NATURAL SCIENTIST OF THE CENTURY BEFORE THE BOLYAIS
    Views:
    89

    In this paper I look back to the main stations of Pál Makó’s life, born in Jászapáti in the century before the Bolyais, and I recognize his achievements on the 295th anniversary of his birth. The years spent in the Theresianum in Vienna, where mathematics and experimental physics were ordinary and as an extraordinary teacher of mechanics, are an outstanding stage in his work. He has written numerous European-level textbooks in mathematics, logic, physics, philosophy, and other disciplines. His European-level textbooks have founded that the development of natural sciences in Hungary in the second half of the 18th century could
    catch up with more developed regions of Europe. 

  • ESPORT IN HUNGARY: ORGANIZATIONS AND DEVELOPMENT OPPORTUNITIES
    Views:
    560

    Eco Currently we witness the exciting period in life of the esports, which seems to have received considerable attention even among this extraordinary season caused by the COVID-19. Although referring to the status of games (way of sports), such as Fortnite, DOTA2, Overwatch, LOL, etc together with its competitions, competitors and its follow up became quite common, the profession so far seems to neglect dealing with the social and organizational background of that, also with the development possibilities. The methodology of this essay is, through secondary analysis made during the discussion of the professional literature, is empirical qualitative interview method, which was carried out among professional organizations, sportsmen, and by doing this we sought to answer the question: What is the current national state of this sport, what difficulties, prospects characterize even individuals and organizations in this sphere, also including social specifications. Results point out that numerous changes should be desirable equally from the organizational and social side.