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• DOES THE NOTES TO THE FINANCIAL STATEMENT HELP IN MAKING DECISIONS?

  Dóra Kerezsi

  Views:

  213

  Available information influences decisions; improperly selected, incomplete, distorted information might provide a misleading picture and lead to bad decisions. Businesses can obtain decision support information about their external market actors primarily through data obtained from their annual statement. Consequently, the notes to the financial statement, which is intended to ensure the sound and real financial and profitability position of the enterprise, is one of the main sources of information. The research goal was to assess the extent to which business managers and economic professionals are supported by information from the notes of their partner companies.

• The examination of the representation of the landscape in the domestic rural development documents

  159-168

  Edina Dancsokné Fóris

  Views:

  71

  The 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.

• An Agro-Economic Investment of Apple Orchards in Vojvodina

  108-117

  Árpád Balog

  Views:

  92

  There is a big tradition of apple producing in Bácskertes (Vojvodina, Serbia), but this cannot be declared for the intensive production. I have chosen the economic investments of the intensive apple plantation as the topic of my thesis, because of the later profitability of our family business that deals with apple producing as well. The establishment of the intensive apple plantation is the most extensive investment among the fruit types the return of which depends on several factors. In my thesis I deal with the economies of a plantation planted with the help of investment support. I carried out the research with the help of the producers’ data and special literature. In addition to it I did some research about the customers’ needs in the nearest market. As regards profitability I examined the plantation in the following respects: the NPV (Net Present Value), IRR (Internal Rate of Return), DPB (Dynamic Payback Period), and PI (Profitable Index).

• Is startup may be the solution for climate change?

  94-101

  Attila Szakács

  Zsolt Szakács

  Views:

  127

  Today, 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.

• The Implementation of a Crucial Project in Jászladány by the European Union

  13-20

  Tímea Drávucz

  Annamária Horváthné Kökény

  Views:

  92

  Highlighting the importance of the aids given by the European Union we are discussing the question of by which resources a project can be realized and what goals they have to meet. Within it we focus on the implementation of a specific project, the Social Reformation Operational Programme (Code number: TÁMOP – 5.3.6-11/1) complex settlement programme (ensuring a complex human service access) through the example of Jászladány. The aim of the research is to demonstrate with the help of the project how the European Union contributes not only to the economic and social development of the country, but also helps to change the European Union's citizens’ personal life and attitudes.

• The possibilities of companies how to reduce their emmisions

  61-68

  Zsuzsa Gál

  Views:

  129

  The sustainability and its key element, the environmental awareness has been known for decades, however in general can be said that in the decision making the short term economic profit is still more dominant both on the individual and company levels. In last few years the rapid growth of CO2 emission is now not just risking the human life but the flora and fauna is in heavy danger. The concerns pay more attention on their short-term profits instead of the environmental protection. First of all with the change of the leadership attitude can reach the environmentally conscious organization that can support the reduction of the emissions, so the improvement of the atmospherical CO2 concentration. In my study I’m going to present what possibilities do the companies have to reduce their emissions and how these improvements could be harmonized with the profit interests (with the reduce of electricity-, water-, and gas consumption).

• The Features of the Development of Rural Tourism in Russia

  88-91

  Nina Alexandrovna Voskolovich

  Views:

  113

  Rural tourism in Russia is determined by established traditions, the peculiarities of the agricultural sector and share of rural population in total population.
  The National Association of rural tourism organizations has been created in Russia. Rural tourism clusters have also been created as a basis for developing infrastructure. The government supports the projects of small and medium-sized businesses with subsidies and preferential loans with the creation of a tourism cluster. However, the problem of information security, the standardization of the service and the evaluation of service quality in rural tourism, transport accessibility, training of qualified personnel have not been solved yet.