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REJTETT GAZDASÁG ÉS A COVID-19 JÁRVÁNY ÖSSZEFÜGGÉSEI
Views:1166BeHidden, 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?
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The Impact of Corruption and Hidden Economy on the Operation of the SME Sector
141-151Views:168Corrupti on is a complex phenomenon related to hidden economy, which is also a barrier to economic development and hinders the outbreak from the crisis. Corrupti on is becoming a more sophisti cated instrument of hidden economies and is present in every country parallel to the ever intense accelerati on of our globalized world. Its extent depends on, among other things, economic dispariti es, social deformati ons, unequal burden-sharing, the rather ingenious forms of tax evasion, social morality, the country’s economic development, controlling mechanism and, more importantly, the subtle relati ons of economic crime with the prevailing powers. Hidden economy and corrupti on are interrelated phenomena. Uneven economic development, unemployment, social insecurity, contradicti ons of the legal regulati ons, and lack of transparency all provide an incenti ve to the violati on of ethical business practi ces, the exploitati on of the benefi ts of economic crime, the reinvestment of such profi ts into the business sphere and the appearance of corrupti on in the politi cal decision-making. Corrupti on is a social symptom, a subsistence constraint, a deviant form as well as a status security instrument, the mild (moral) judgment of which encourages parti cipati on in the hidden economy and economic crises. If the state or the politi cs seeks to infl uence the development of the economy and assumes excessive responsibility or procurer function, it diminishes the principle of public burdens and supports the expansion of corrupti on and the operati on of hidden economy at the sametime.
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The Economy Contexts of the Modern Growing of Corn
254-259Views:138The cereals are the most important and most determining cultivated plants of the world and our homeland. Their importance manifests itself in the fact that corns in the ear and corn occupy collectively 50%- of the world's tillage areas and 66-68% of the tillage areas of our homeland. The competitiveness of the cultivation to a great extent depends on the modernity of the production, which is especially valid for our homeland. So I intended to analyse the economic situation of one of the most important cereals, the corn through the activity of a family economy working well. I examine the modern corn growing technology in my work. I present the operations belonging to the technology applied by the economy and I outline the operation norms. I calculate the expenses arising in the interest of corn growing, I define the material costs incurred, the personal expenses, the amortisation and other expenses. I calculate the income from the sales of corn growing with and without support and I also calculate the main capital efficiency indicators.
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The Responsibility of Accounting Service Providers
144-152Views:158It is a natural demand in each sector of economy to recognise the errors which threaten effective and produci ve operai on, to disclose cause and eff ect relai onships, to draw the lessons and define responsibility. In stagnai ng economy and crisis period the tendencies searching responsible are fastening, the complex examinai on of the scope of the problems are mostly failed to come about, at er marking and proclaiming the scapegoat only partial solutions born, and because of different interest a signifi cant number of problems remain unsolved. Arising positive effects on the level of macroeconomy in some cases exert negative influence to microsphere, so during searching for solutions – besides analysing processes - it is inevitable to examine also their generated, sometimes cumulating effects. Spreading criticism in the last periods blamed bureaucracy, accounting service system and its forecasi ng ability to explain low level of economic growth. Finding way-out methods are aimed at the question if it is possible that – besides reduci on of bureaucracy - accountancy has an implement system which - above micro level line – can indicate approaching crisis also on the field of macroeconomy with more speed and effectiveness, giving enough i me and space for interveni on opportunii es. Approaches may start from numerous aspects, my study examine a possible part and some of its components.
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INVESTIGATION OF ETHNOCENTRIC BEHAVIOR USING THE CETSCALE MODEL
Views:111Nowadays, the protection of the local economy and society is strongly supported not only at the level of nations, but also at the global level. Our study was based on the CETSCALE model of Shimp and Sharma (1987), based on Sumner's (1906) concept of ethnocentrism. The consumer questionnaire survey was conducted in the fall of 2021 as part of an omnibus research on a representative sample (N=1000). The sample reflects the composition of the basic population in terms of gender, age, settlement type and regions. In the course of the research, in addition to descriptive statistical methods, factor and cluster analysis were performed in order to reveal the consumer segments formed along the lines of domestic ethnocentric values. Since in 2014 we already analyzed this set of statements in the framework of a representative large-scale study, we also had the opportunity to compare it with the results of seven years earlier. According to our expectations, the 2020 epidemic increased the commitment to Hungarian products. However, our preliminary assumption was not confirmed, during the analyzes it was revealed that there was no significant change compared to the previous state. Along the lines of the CETSCALE statements, it was possible to identify two factors and with their help to separate three segments, which were named Nationalist, Patriotic and Cosmopolitan based on their alignment with the value groups. It is in the fundamental interest of the actors of the domestic economy that the patriotic behavior is strengthened in the future, for which a strategy must be developed.
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Analysis of the socio-economic impact of the war on local governments in transcarpathia
97-112Views:28Since 2022, the Russian-Ukrainian war has been a major focus of everyday life and scientific research. From a Hungarian perspective, it has had a significant impact on the national economy. However, it is also important to monitor the socio-economic effects on the indigenous Hungarians living in Transcarpathia, which have profoundly affected their existence. The scope for analysis is wide, but the present study combines an analysis of the impact of the war with an examination of the so-called "small regions" that have been created in recent years and the population living there.
First, I will present a literature review on the socio-economic impacts of war in general. Then, using a sample of empirical research, I will analyze the situation of three small regions along the border of Transcarpathia in the period 2021-2023.
As a result of the research, it can be concluded that the differences between the local government groupings are not only influenced by their economic strength, demographic framework, and other social factors, but also by the timing of the study - whether it was conducted before the war, immediately after its outbreak, or a year and a half later. It follows that there is a measure of war exhaustion in society, both economically and psychologically, affecting hope for the future. Therefore, it would be important to have the possibility of reconstruction as soon as possible after the degrading state of war.
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Tourism Competencies Development – Contradictious Perceptions of Stakeholders
126-141Views:121Tourism and hospitality sector has an important role in the national economy as it has high labour intensity, generates foreign currency income and improves the local economy by multiplier effect. Tourism labour market employs a wide range of employees from non-qualified to highqualified people. Tourism tertiary educators in Hungary continue their operation by national-level legislation, and accreditation and students who complete tourism courses (should) be capable of professional occupation. The post-Bologna system offered more opportunities in tourism and hospitality education; two distinguished courses were available on the educational market to educate hospitality or tourism experts. After 2006, by launching Bologna system, institutions are allowed to commence just one, Tourism and Catering bachelor programme. A questionnairebased survey was conducted among graduating bachelor students with tourism and catering major, tutors teaching tourism and catering students and actors of tourism market, who going to be the employers of tourism graduates. The main aim of the research was to explore the personal or organizational expectations of stakeholders for professional competence development as a result of tourism and catering bachelor-level education. The bust majority of students stated that their primary aim is to gain professional competencies in tourism and hospitality to be able to fulfil managerial positions or to continue their studies on master-level. Although generic competences as communication skills in foreign languages, social sensitivity, problem solving or creativity have salient influence on job performance, students did not believe that they would be
essential. However, these factors were thought to be the most crucial by tutors and tourism service providers despite the fact that generic skill development is not in focus in tourism and catering bachelor-level education in Hungary. Not just the educational institutions but tourism companies providing work placement for students were considered to be an appropriate basis for competencies development that raised the question of monitoring and assessment. The findings can be profitable for all stakeholder group or policy decision makers in bachelor-level curriculum development. -
The examination of the representation of the landscape in the domestic rural development documents
159-168Views:82The author of this article carries out researches on that, how a planning approach from the landscape perspective could support the rural development planning. As a part of the research process the author reviewed the rural development plans on national level from 1999 and on the local level in four pilot areas in the last planning period. As an outcome of this review it was found that the landscape is one of the main categories and an often used concept of the rural development planning both on national and on local level in Hungary. However, as the documents reflected, the interpretations of the concept „landscape” are very different, so it needs to be clarified and unified. Nature, society and culture, as well as economy manifest themselves in the landscape. The documents in question deal with landscape mostly as it were only a visual, natural phenomenon. Therefore, following the horizontal principle of sustainability, it seems to be a good approach to develop a planning system, which is able to treat landscape as a whole (nature, society, culture including economy). However, the landscape diversity points out the constraints of application of a general planning method in rural development. The other main outcome of the review is that there is a conflict between the complex national objectives and the mosaic-like projects carried out on the local level. A solution can be an organic application of the national objectives on the local level considering the concrete landscape with its specific attributes where the planned projects were parts of a complex local development plan in a synergic and successive way.
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The Encouragement of Household Savings
61-70Views:75Savings 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.
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Analysis of practice of sustainability reports
43-52Views:192The responsibility of companies to reduce the negative effects of climate change is obvious. The transition from a traditional linear economy to a circular economy means an increasing burden on companies. Besides the adequate financial performance, more and more emphasis is being placed on environmental performance. This study examines the non-financial sustainability reporting practices of 20 companies listed on the Bucharest Stock Exchange. The analysis used non-financial reports of companies with the highest market capitalization between 2020 and 2022. The analysis results support that the reports of environmentally sensitive companies are more extensive and detailed concerning investigated aspects. The details and length of the companies’ ESG (Environment, Social, Governance) reports increased during the three years examined. The environmental and social aspects of disclosed documents are more detailed for the banks, the oil extraction, and the telecommunication companies. In the company sample examined, it can be observed that most of the reports are prepared according to the GRI regulation. It can also be observed that the companies examined made more detailed and longer reports. The research results also support the fact that the aspects of the ESG report (E, S, G) also depend on the sector in which the companies operate.
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International agreements in the area of tourism
143-148Views:126It is not a secret that tourism plays an important role in the development of not just any specific country but the global economy in general. It also promotes urban development in such sensitive areas as coasts and islands, increased water consumption and waste production, fragmentation of habitats and loss of biological diversity. Tourism industry is also one of the reasons behind higher demand for transportation, particularly those types that damage the environment most – personal vehicles and aircraft. “In 2005 in Europe, about 59% of the tourists arrived to their destination by car, 34% by airplane”. According to UNWTO International Tourism Barometer, the international tourism was growing at the rate of 5% in the first nine months of 2013. The key driving force behind this growth is Europe (mainly Central and Eastern Europe) and Asia-Pacific region. Thus, tourism, while playing a truly significant role in the global economy, at the same time causes major damage to the environment. Hence the urgent need to eliminate negative consequences of tourism activities. This can be done by promptly regulating the activities of agents in this area. However, due to the global value of tourism, this process requires not just the local regulators getting involved, but joint effort by many countries. Therefore, international agreements between countries as the primary regulators of tourism activities are becoming increasingly important.
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Is startup may be the solution for climate change?
94-101Views:137Today, unemployment is caused by environmental and economic changes are burning quite a problem around the world. With startups over the past 10 years, the economy is showing more and more increasing trend, so why not make it against the climate change fight, even while the young entrepreneurs also support the economy. There are many things to do, which is still untapped, including the use of geothermal and renewable energy resources, which not only
reduced dependence on foreign countries, but also new jobs could be created using environmentally friendly methods. The innovative emerging entrepreneurs’ maybe will soon find a solution for climate change, because this phenomenon is certainly all the inhabitants of the earth directly or indirectly exercise influence. -
Is migration hindering or assisting economic development? An analysis of international experiences
29-34Views:121The economic and political transition taking place in Central-East Europe has brought about a lot of changes the consequences of which make an impact – among others – on the working conditions, income levels and general living conditions of the population. These changes helped to open up the economy as well as society and made it possible to enjoy a feeling of freedom in several realms of life. The question is how the individual is able to exploit this freedom in his own life situation? Of the possibilities brought by the EU accession in 2004, internal migration is getting more and more significant. Is this a new phenomenon characteristic of only Europe and why has it increased so much in the past decade? The issue of emigration must be tackled from several aspects of which I will focus on three in my present paper. These are the necessity of finding employment abroad, the options of the individual worker and the policies of the host country in assisting settlement of the immigrant. Earlier this year, with the help of a TEMPUS grant, I had the opportunity to take a study trip in Belgium specialising in this topic. I would also like to share the experiences of this one-week program with you.
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Skills related to EU Projects
113-119Views:128Our country with its accesion to the European Union in 2004 became eligble to use EU funds for its national developments. More than 7,8 billion Ft had already arrived in Hungary during 2007- 2013. The allocation and the use of EU funds represent a unique and never returning oppurtunity but also a great responsability for Hungary. While infrastructural projects (e.g roads, urban rehabilitation, fulfillment of derogation obligations) has dominated the 2004-2006 and 2007-2013 periods, the Széchenyi 2020 National Development Programme focuses mainly on economical development, 60% of the 8 200 billion Ft allocated EU funds will serve the cause of reviving and boosting the economic growth. Besides this, environmental protection, employement, innovation and the knowledge economy will represent also main focuses for the use of EU funds in Hungary. Where ever we look we see the the multitude of results of EU funded infrastructural, human, and research projects. In the 2014-2020 period even young professionals graduating from Szolnok College will be able to become potencial applicants for EU funds. During the course „Projects, from application to materialization” iniciated within the Bethlen István Specialized College
students were able to get acquainted with the basics of project writing, project terminology and project management. -
THE FAMILY HOUSING ALLOWANCE AND THE EFFECTS EXPECTED
55-63Views:269In every field of the economy, like housing, state regulations play an important role. The role of state regulations is shown by the Family Housing Allowance (CSOK) as a governmental influential tool, which means development for several families with a faster administration and with favourable terms. We used primary and secondary research as well to present our findings in this article. Our questionnaire-based survey primarily focuses on the examination of the acquaintance level of the CSOK among the Hungarian residents, the motivationial level to participate in the programme and the effects and the results of the CSOK.
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Theoretical and Practical Problems of Local Tax
15-20Views:124The local tax revenues constitute a considerable item in the budget revenues of the Hungarian economy. My paper gives an insight into the local tac policies of some Eu Countries, and also into the Hungarian local tax revenue opportunities. Besides the theoretical approach I describe the role of local taxes in the budget of the town of Szolnok.
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Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
134-139Views:316Corporate assessment features as an independent professional fi eld which in its operai on employs and integrates accouni ng, fi nance and marketing knowledge. THe globalisai on of the economy justifies the adopi on of applied methods, too. Having studied the methodology presented in international trade literature we can conclude that the work extends to several areas and its depends on several external factors. Whether its is possible to defi ne the value of a corporation accurately remains an eternal quesi on. Naturally, the answer is no; we can only give an estimate and aim to get as close to accuracy as possible.
On the role of accountancy we can declare that Hungarian accouni ng methods are adequate to obtain the necessary fi gures; the data available in the system need only a minimum level of additional calculation. -
Back to the World of Work: On the Way to Public Employment in Jász-Nagykun-Szolnok County
96-104Views:51In 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.
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Transformation processes in the development of education in Russia
194-198Views:124This paper discusses the improvement of education in the Russian Federation in the period of transformation and modernization of the economy and social sphere and the direction of development of the resource potential, financial security and social and public administration in the learning domain.
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The Auditing System in Hungary
21-30Views:225The auditing work goes back several decades in Hungary. Following the change of the political and economic regime the professional auditing of tax returns of companies and the discovery of mistakes and deliberate errors became necessary in the emerging market economy. Auditing - apart from the supervision of enterprises - includes the examination of the utilization of competition resources and the authentication of accounts. The auditors strive to ensure the purity
of entrepreneurial public life. It is an important fact from the point of view of judging this work that the auditors are not official people, they do their work as entrepreneurs and are liable for its accuracy with all their assets. -
A BIZTONSÁG ÉRTÉKE ÉS ÁRA
1-6Views:122This paper highlights the philosophical and sociological aspects of safety and the economic aspects of security. Although catastrophic potential inherent in (post-)modern risks is not the main cause of the rise of security debates nowadays, these have only gone viral as universal societal problems in the late 20th and the early 21st centuries. Actually, political discourse has always operated with the safety concept from the Roman rhetors to modern state leadership, often using it for manipulative purposes. Security-focused policy campaigns target the ancient, visceral fear of deaths like magic, rites, and religions providing false promises to satisfy our desire for safety. However, this desire shares the utopian character with such notions like freedom, equality or justice: all of them are unattainable. No government or institution can guarantee our safety but our security. While safety is a public or private good which is not for sale as it only has an ideal value, security is a common ware which has its price. Security is the economic aspect of safety. It is a commonplace that safety is costly, but lack of safety could be even more costly. Measuring costs of lacking safety and willingness-to-pay for security measures are crucial for the economic aspects of safety.
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Common Aim - Seperate Way? posztszocialista átmenet Európában
5-15Views:84The 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.
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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:282Nowadays, 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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Interpretative Possibilities of Local Products and their Role in the Development of Tourism Destinations
113-116Views:178Rural tourism is a progressively growing factor of local economy in Europe. For this, those products of rural tourism are needed that are based on direct rural at raci ons like natural facilii es, technical at ractions, demonstrai on of special aci vii es. The examinai on which is presented above is about the products of rural tourism. It examines the system of interaci ons between the eff ects of the development on products of rural tourism. In addii on, it examines the eff ects of arrangements made in rural development on the development of tourism. In the future one way of the rural development can be the development of rural tourism giving a chance for alternai ve aci vii es and ways of earning money. Among the several specialized tourism it is gastronomic tourism that is mostly based on tradii on. It is very close to rural people, they can easily keep these tradii ons alive and they can think they are closed related with them. The astronomical tourisi c off ers of rural small regions and the natural curiosity of tourists can induce a development that can be a base of conscious development of products.
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The Role of Foreign Capital in the Competitiveness of the Hungarian Economy
71-77Views:52Capital is needed for development, the catch-up with the developed countries, creating and boosting competitiveness, which may come from internal and external sources. Our internal resources have always been limited and still are, so we have to resort to external resources, too. The external source can be a foreign credit, a grant, an aid, and foreign direct investment. Foreign capital has been and still is indispensible in the various stages of our economic development.