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  • The Encouragement of Household Savings
    61-70
    Views:
    52

    Savings are important not only for the individual, but also for the macro economy because the macro economy can only finance expansion investments from savings. Savings constitute an important element in the development of lending activity. However there is a connection between the development of income and savings. Our research team examined the importance and the role of savings and self-care for households considering the current difficult economic and financial situation. Currently a primary research is being carried out in the form of a questionnaire in the course of which households are asked about their saving habits and assets structure.

  • NEW OPPORTUNITIES AND CHELLENGES FOR SUSTAINABLE LAND MANAGEMENT (SLM)
    31-37
    Views:
    101

    Special literature sources have been discussing the concept of sustainability and the feasibility options only for about three decades. Sustainable development has several definitions; it is defined both in narrow and wider sense. The definition of sustainability is regarded inevitable because the sustainability of agriculture can be interpreted only within this fixed conceptual framework. Our study is primarily dealing with issues of sustainability in farming practices being peculiar to countries, regions of the European Union. In frames of current research, we are providing the analysis of the ability to produce value added within the agricultural sector, the intensity of farming, the non-renewable external input use, farm structure as well as the European-level relations being directed towards the preservation of land productivity.

  • The Regional Features of Tourism in Russia: the Formation of Clusters
    79-87
    Views:
    104

    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 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 opportunity of the agricultural training in the southern parts of Heves county
    19-23
    Views:
    96

    The role and significance of education and vocational training are unquestionable. It is essential for the development of the region to have educated residents. Skills that can be acquired on compulsory and optional courses are important for agricultural activities. It is visible from the data of the 8 observed settlements that the number of submitted applications is low and most of the submitted applications are related to compulsory trainings. The increase of the number of people participating in the training could have a significant role in the development of the region since it would result in extra income as a complementary activity.

  • Differential supply management by age in hotel tourism products
    27-33
    Views:
    156

    In the development of hotel product strategies, the proportion of diversification and differentiation is a major decision that the hotel offers a wider range of services, which will help to find most suitable for guests, or narrows down its targeted segments and provides them with specific supply elements. One segmentation aspect could be the age of guests. The most prominent and identifiable age group in the supply is the senior, which has always been important for hotels. They have the off-season demand, predictable and well-known needs, their satisfaction is easily accessible. The research is looking for the answer to the question of whether the hotels have the opportunity of acquire the senior segment and what are the special features of the products recommended for them. Parts related to the topic of tourism marketing literature have been reduced to the accommodation services in the secondary information processing section of this paper. This is followed by the identification of the segment's booking and residence habits. Primary analysis of supply will be by observation of collecting and comparing the hotels' offerings to senior guests

  • DIGITALIZATION IS AROUND THE CORNER: THE CHANGING COMPETENCE EXPECTATIONS OF CONTROLLERS – LITERATURE REVIEW
    69-74
    Views:
    401

    In the literature the way innovation shakes an industry or social subsystem shows up as ‘digital transformation’, or ‘disruptive technology’. Digital transformation impacts the whole company, especially finance and accounting. These function areas, on one hand, are following the changes brought about by digital transformation, while supporting decision-making process, and, on the other hand, new opportunities are opening up to make these areas more effective. These environmental changes demand an in-depth examination of the development of competency expectations and responsibilities of employees working these function areas. The aim of this paper is to determine how the revealed processes and tendencies affect the organizational and the individual level, and how the expectations of the future controller change.

  • Study of employee performance measurement, evaluation and management practices in tourism and catering companies in Szeklerland(with special reference to Harghita county)
    22-32
    Views:
    73

    As 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.

  • SHORT TERM EFFECT OF HEALTH RELATED BEHAVIOUR INTENTION’S FORMED DURING WELLNESS TRAVELLING ON HEALTH BEHAV-IOUR
    36-43
    Views:
    202

    The 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.

  • The Health Status of the Romani Population in the Context of Societal Crisis
    14-23
    Views:
    42

    The Romani population in Central Europe is fighting with many societal problems. Societal crises appear in connection with employment, housing, demographic development and backwardness in education. All these factors have a negati ve impact on the health of the population: the health status of the Romani is worse than that of the non-Romani population living around them. The compensati on of these disadvantages does not solely depend on providing equal opportunities. The Romani people’s special diseases originating from their special genetic characteristics and their way of life distinguish them from the non-Romani population. A uniform treatment does not offer a solution. In their healthcare we should consider and give priority to the Romani specific
    diseases, such as founder mutati ons common in the Romani populati on as autosomal recessive disorders. Whereas the mutati ons frequently observed in the Romani groups are sporadicin other, non-Romani populati ons worldwide. Thus the founder mutati on analysis is important for predicting the incidence of certain rare diseases not readily thought about in non-Romani, yet possibly present in the local Romani populati ons, especially when diagnosti c problems appear. The research of these diseases is especially important in terms of populati on genetics, public health, and also economically due to the expansive existence of the Romani populati on. The identification of these diseases allows a rapid diagnosis and in some cases it also delays the onset of symptoms. It can have a great impact on public health intervention as it makes the planning and the implementation of targeted preventative measures possible.

  • Detailed analysis of the Szolnok Television reception opportunities and the habits of TV shows viewing
    113-117
    Views:
    101

    The treatise deals with the the views and preferences after the changes of Szolnok Television reception opportunities. With the using of the survey’s results, it publish general result about the technical options of the Szolnok Television’s reception and about preferences and views of the visible programs by comparing the hungarian large commercial channels’ datas. Based on its own calculation methodology prepare a ranking of the discretion for the test channels and make
    statements the Szolnok Television connected further development opportunities. 

  • Financing SMEs – Prospects in Hungary
    74-90
    Views:
    745

    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 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.

  • Three hundred years of the Hungarian external trade
    58-68
    Views:
    93

    The essay would like to describe the development and the history of Hungarian foreign affairs relationship and foreign trade in the last three centuries. The study, which can be used like an educational study-aid, is the result of long tutorial and research career of the author.

  • The Current Issues of Agricultural Land Market in Slovakia
    71-78
    Views:
    484

    This paper reports on the findings of the study related to the agricultural land purchases in the Slovak Republic from June 1, 2014 till September 30, 2015. The situation is analysed according to the new legislation for the period after the expiration of the moratorium on the purchase of agricultural land by foreigners. We focus on the agricultural land supply and land prices in particular Slovak regions related to the land which has been offered for sale via the Register of Publication of Offers of the Agricultural Land at the web side of the Ministry of Agriculture and Rural Development. Our results show that new legal regulation Act no. 140/2014 Coll. on acquisition of ownership right to agricultural land directly favours certain groups interested in purchasing of land, and limits not only foreigners but also domestic persons interested in purchasing of agricultural land. The land supply prices are higher than the administrative ones in all Slovak regions.

  • The Criminal Code and nature conservation
    6-12
    Views:
    78

    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.

  • EXAMINATION OF THE FACTORS AFFECTING THE TAX BURDEN ON ECONOMIC COMPANIES
    1-7
    Views:
    272

    Taxing a wide range of businesses is a signify major challenge in nowadays economic, social life. The topicality of the study is indicated by the fact that the Hungarian tax system has been transformed in recent years. We analyze by respect to tax benefits the extent of the tax burden at companies in the course of the research. The enterprise sector data are examined from three sides whereby we search for statistically verifiable relationships between the pre-tax profit, the tax benefits used and the tax payable. We investigate what regional and settlement differences can be located in the tax burden of businesses. Tax revenue appears to be highly concentrated by territorial distribution. The question arises to what extent the development of the region influences the proportion of the tax benefits used. In our results, there is a significant difference experienced in the corporate tax burden on enterprises of settlement.

  • Solution of Abstract Beauty Mathematical Theorems to the Foundation of Computer Science
    124-131
    Views:
    83

    The theoretical computer science went through enormous development in the past decades. His results due to the widespread use of computers infl uence our daily work without the use of it we cannot imagine our life already today. But perhaps few people think that talented Hungarian mathemati cal generation worked in 20 and 30 years of 20. Century without whose acti vity these applications could not have come into exist. In our paper we present the results of Pál Erdős and along with a new generati on of mathemati cal chapter openers, which developed common theory through research and which become since the basis of computer science and informati on theory.

  • Reorganization of human resources in the tourism industry from the perspective of recent years, in relation to Transylvania
    14-21
    Views:
    86

    Nowadays, 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.

  • DIFFERENTIAL SUPPLY MANAGEMENT IN TOURISM - HOTEL PRODUCTS FOR SENIORS
    44-51
    Views:
    135

    Differential hotel product strategies include segment-specific programs. The senior age group has always been important for hotels. They have the off-season demand, predictable and well-known needs, their satisfaction is easily accessible. The research is looking for the answer to the question of whether the hotels have the opportunity of acquire the senior segment and what are the special features of the products recommended for them. Parts related to the topic of tourism marketing literature have been reduced to the accommodation services in the secondary information processing section of this paper. This is followed by the identification of the segment's booking and residence habits. Primary analysis of supply will be by observation of collecting and comparing the hotels' offerings to senior guests.

  • Foreign trade possibilities of the Fruit – Vegetable sector in the future
    102-112
    Views:
    90

    Hungary can be considered as a small, open economy, therefore the domestic market doesn’t provide enough possibility to sell the grown and produced agricultural products, exportation is vital. In the year of 2010 Hungary had trading activity on the field of agricultural products with 151 countries, which has grown to 164 countries by 2013. According to the Strategy of the Fruit- Vegetable Sector the production target is 3,5 million tons for the year of 2020. This target has already been reached in 1990, since then the average production is 2 – 2,5 million tons yearly. We can increase our foreign trade only if the properly classified, carefully packed products can be delivered in the requested quality on the contracted time. Perhaps this is the most sensitive territory where the Hungarian producers are falling back from the international trends. Due to the lack of cash and capital the technological and technical development of the is missing, the trade channels are getting more and more narrow, which will lead to loosing of the market. Nowadays the main problem of the Hungarian Vegetable-Fruit sector is the diminishing quantity of marketable goods, despite of the fact, that the sector could remain a net exporter. The presence of the black market is overwhelming in Hungary which makes the sector vulnerable and hard to regulate. Despite of several good examples and successful enterprises it is still true that the majority of the producers are lacking the needed technological, marketing, management and trade knowledge. They insist on using their obsolete methods, and not willing to learn and change. There is a problem in the forecast of the expected yield. The Vegetable-Fruit sector is the
    most export driven part of the Hungarian agricultural sector as it is selling more than the 50% of all production abroad. In order to be sustain this share it would be fruitable to have a more favorable tax policy and the revision, cancellation of the „Primary producer” system. In each case the main problem is that there is no common base and trust between the trader, producer and management. This is why it might happen that a member of the TÉSZ is willing to sell his product outside the system, because this way he thinks to have safe income. As the organization doesn’t have a safe base of products for sale they can not develop the market and if they have no safe market, due to the missing trust there will be no safe base of products for sale, and the circle is closed and the whole problem starts again.

  • The Development of Logistics Service Centres through the Use of Results in Network researches
    35-39
    Views:
    91

    Logistics centres of a huge capacity and ability to create added value have emerged in recent decades. These centres have become network nodes among the co-operating organizations which accomplish the management of supply chains by connecting different modalities and networks with their infrastructure and informatics. The effective operation of logistics centres present in business networks are usually managed by logistics supplier businesses (3PL/4PL). Defining the supply net as a complex network, logistics centres may be called hubs, the routes and relationships connecting the centres – by borrowing the term used in network theory – may be called edges. Taking into consideration the results of Barabási’s network research we are searching for correlations between his proven principles and the growth possibilities of the centres (hubs) operated by logistics service providers.

  • Common Aim - Seperate Way? posztszocialista átmenet Európában
    5-15
    Views:
    75

    The study analyses the transition of the East-Center-European and Baltic Countries after the change of the regime up to now. It tries to place these countries in the presented mixed economic models and examines how they comply with the conditions of the sustainable development. The extent of state involvement in the economic and the social processes is key issue because its determines economic growth. The author of the study concludes there is no economic growth without an adequate institutional system and the stability if the state budget. Another conclusion makes it clear that the countries mentioned above cannot be grouped and have met the criteria of sustainability in a specific way so far.

     

  • A PÉNZÜGYI KULTÚRA ÉS TUDATOSSÁG MEGHATÁROZÁSA ÉS MAGYARORSZÁGI HELYZETE
    Views:
    1321

    In our today's modern society, the ability to handle economic and financial issues is becoming increasingly important. This is true for investment and banking professionals, but it is true for everyone who has to make responsible decisions in their daily lives, including young adults. The ability to make a good decision is commonly referred to as economic competence, economic literacy, or financial literacy. Defining and measuring financial literacy has long been cared by private, business and public institutions and organizations, both nationally and internationally. Financial education has already started in Hungary, in different sectors, with different actors. The education and upbringing have an undisputed role of in this, in my view, the younger we start it, the more effective it is. In this study, we review the possible definition of the concept of financial literacy, the status in Hungary and the development path.

  • The Youth Tourism Motivations Based on Interviews French and English Students
    240-245
    Views:
    139

    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 Current State of the Educational Service Market in Ukraine
    72-74
    Views:
    80

    The level of educai onal service development is the precursor of economic status and social well-being of society. The issue of improving the system of teri ary educai on in Ukraine and the quality of vocai onal training poses an important socioeconomic problem, the solui on of which is possible on condii on of complying with the socioeconomic requirements of market economy. 

  • The development of an agricultural trade portal and the marketing of the Social Media
    122-126
    Views:
    91

    In conclusion, it can be said that with the rise of the Internet/Mobile Internet and the advent of smart devices, it is only possible to keep pace by being visible online. In my opinion, with the use of Social Media a sustainable sales growth can be achieved at minimum cost both short and long term. With the help of Google Analytics, we are always up to date with the success of the company's marketing campaign. Finally, I want to develop a mobile version, Facebook application or renew the web store.