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Theoretical and Practical Problems of Local Tax
15-20Views:126The 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:345Corporate 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:53In 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:126This 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:234The 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:129This 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:87The 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:295Nowadays, 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:182Rural 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:55Capital 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.
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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:102As 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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Financing SMEs – Prospects in Hungary
74-90Views:879After 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. -
COMPARATIVE ANALYSIS OF PERFORMANCE MEASUREMENT METHODS
Views:499Performance assessment - assessment of the financial and economic performance of companies - is of particular importance both in determining the performance of individual companies and in comparing companies. There are numerous different frameworks and different methods of performance assessment in the scientific literature and in business practice. With the expansion of globalisation and the emergence of a new economy, the focus on this topic is even more prominent. The aim of the present article is to review the literature on performance assessment and to describe two selected frameworks in more detail.
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The Current State of the Educational Service Market in Ukraine
72-74Views:89The 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.
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Foreign trade possibilities of the Fruit – Vegetable sector in the future
102-112Views:97Hungary 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 Management and Development of Regional Clusters in the Russian Economy
302-308Views:108The present paper draws attention to the urgency of the problem related to the formation of tourism clusters. Then the current state and the specific features of the object of study are described. Then we expand upon the scientific basis of the proposed research methodology. Finally we offer guidelines on the implementation of the expected results. The development of initiative in the implementation of cluster projects in the territories of the administrative-territorial and municipal entities of the Russian Federation has been intended to promote the concentration of existing and attracted resources that will improve the efficiency provided for socio-economic measures.
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EVENTS FOR THE HEALTH AND LIVABILITY OF THE COUNTRYSIDE
Views:321In 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.
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Is there a Way out? Assessment of the Situai on of the Hungarian Poultry Sector?
26-34Views:138The topic of our presentai on is the assessment of the current situai on of the Hungarian poultry sector. According to a forecast issued by the United States Department of Agriculture (USDA), of all types of meat, poultry meat produci on may expand to the greatest extent over the period of 2011 to 2020. The quesi on is whether it is possible for Hungary to take advantage of this favourable situai on. We will outline the history of the poultry sector since the transii on period, the impact of the accession to the European Union and the current situai on and the problems of the sector. We will discuss the sector’s compei i ve disadvantages (drop in exports, growth of imports, technological backwardness, lack of sector strategy, underdeveloped integrai on etc.). We will also include other factors that make the situai on of the sector harder (energy prices, feed prices, tax system, black economy, etc.). Finally, we will examine the possible strategic steps to improve the situai on of the sector.
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The Eff ects of Crisis on Transport
38-49Views:56The global economic crisis, which started in 2008, has negati vely aff ected all sectors of the economy. Many businesses have gone bankrupt, including old, leading and successful companies but others have remained successful and have acquired a larger market share. Despite this many business owners have tried to enter the market with more or less success. This trend can also be observed in the fi eld of logisti cs and transportati on.
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COMPARATIVE EFFICIENCY ANALYSIS OF THE AGRICULTURAL ENTERPRISES IN HUNGARY AND ROMANIA
41-48Views:93Performance 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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The key to rural development, startup - a new and innovative environmental solutions business search engine
135-142Views:145In the 21st century is a difficult task that just completed a tertiary education institution whether it can be college or university. The theoretical part of the school to learn their profession, but it is possible that the future work over the years to acquire the practice. Environmental and agricultural development specialists’ undoubtedly great expertise, which is great emphasis on research, and the resulting innovation that is present several areas. With the new technologies work more effective, energy efficient and become more conscious. By a recent graduate professionals startup business can achieve even greater success, not only in his country but also abroad supports not only the Hungarian economy by this, but also enhances the reputation of the country. Institution of higher education in the region Szolnok completed by 100 persons completed a quantitative research, which is very interesting information can be obtained.
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Precision Farming as an Ecological Approach to Production?
19-25Views:117Ecology is ot en suppressed compared to produci vity, which makes us believe that economy is more important than ecology. With the growth of social need for traceability, food safety and food security, the trend is to turn away from conveni onal technologies. The ecological approaches all must cope with signifi cant loss of yield, which hinders their wide applicai on. Precision farming can be an opi on for the management to keep the high yield levels and decrease inputs at the same i me. The authors analyse, according to primary and secondary sources, precision farming compared to conveni onal and ecological farming to see the advantages and drawbacks of the diff erent technologies.