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• The Auditing System in Hungary

  21-30

  Anikó Petrányi

  Imre Túróczi

  Views:

  168

  The 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.

• Is migration hindering or assisting economic development? An analysis of international experiences

  29-34

  Imre Túróczi

  Views:

  109

  The 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.

• The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes

  51-59

  Imre Túróczi

  Views:

  120

  The information system of accounting serves as a constant source of information to entrepreneurs concerning the state of their assets, financial and profitability conditions. By fulfilling their reporting commitments and ensuring public accessibility the business environment can also draw on this source. In order to operate the single system the fundamental rules are set by the Act on Accounting. The core principle of the regulation prescribes the keeping of such a registration system and the application of such asset and resource evaluation rules which can help entrepreneurs to form realistic and reliable picture of their asset situation. In reality, accounting cannot be applied isolated from the environment; the special features must assert themselves in registration, asset evaluation and the income and financial processes alike. Because of the differing market and other conditions – and specifically in order to achieve the basic objective of the Act – flexibility must be ensured. To facilitate adaptation to the environment the Act on Accounting defines only principles and within their framework ensures a certain level of freedom for the entrepreneurs. The formulation of internal rules takes place through the accounting policy which must be worked out by everyone affected. A primary goal of the auditing procedure is to check whether the entrepreneurs have made correct use of the opportunities or bent them according to their needs falsifying the figures in their reports.

• Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment

  134-139

  Imre Túróczi

  Views:

  275

  Corporate 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.

• FACTORS AFFECTING THE STRATEGY FORMULATION PROCESS OF COMPANIES ECONOMIC GROWTH SOCIAL DEVELOPMENT SUSTAINABILITY AND COMPETITIVENESS

  39-48

  Éva Mester

  Róbert Tóth

  Imre Túróczi

  Views:

  225

  The study has thoroughly presented the classic and new trends of economic gr owth, and on this basis, it can be stated that this is a complex system, and its analysis is almost always relevant, mostly because of the rapidly changing global systems and networks of contacts. The economic growth is extremely important in the 21st cent ury as well, but with a new approach. Two very important factors appear: sustainability and social development. Albeit the economic growth and
  the social development are in the opposite directions, not serving the basic idea of sustainable development at all. In this study, we aimed at portraying the complexity of this system and the range of factors influencing it.