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The significane of environmental taxes used for mitigating the environment harmful impacts of road transportation
47-53Views:153Logistics is one of the most important economic sectors of the European Union, with nearly 1.134 million companies engaged in the field of transportation in the EU. The global logistics market is expected to show further expansion in the forthcoming years. On the other side stands global warning which is one of the greatest problems for the time being. The European Commission has announced a cross-sectoral investment programme worth more than 10 billion euros (nearly 3,200 billion Hungarian forints) for the planning, development and implementation of low carbon dioxide-emitting technologies to improve Europe’s global competitiveness. The common data base of OECD and the European Environment Agency (EEA) currently lists 375 environmental taxes and approximately 250 environmental fees or charges in the OECD countries. Among the EU member states, Sweden, for example, introduced a tax system which includes the essential elements of eco-tax more than 10 years ago. Hungary has several of such tax types, such as the excise tax on fuel, the energy tax, the energy suppliers’ income tax or the vehicle tax.
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Characteristics of retention management in the light of domestic research experience
113-122Views:179Recent changes, both in the macro and micro environment, have challenged organisations in recruiting and retaining staff. The aim of this paper is to explore and analyse the key factors that affect staff retention. It also aims to explore the specificities of the domestic labour market and the retention management practices of companies. In order to identify and collect these factors, I conducted a systematic literature review in Google Scholar, MTMT, Web of Science and the Online Encyclopedia of Public Service databases, examining studies published between 2020. and 2023. Based on the research findings, I believe that prioritizing the well-being of employees is key to workforce retention. It is important to create a constructive, supportive work environment where employees can enjoy their work and feel valued and well treated. They should also receive regular feedback on their work, feel satisfied with the working environment, and have the opportunity to work as part of a team, develop professionally and have opportunities for career progression.
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The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes
51-59Views:140The 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.
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The reasons of bee population’s decrease, its expected consequences, its effects on the environment
222-225Views:143Scientific studies prove that the bee population is showing regressive tendency worlwide. It is important to protect the bee families of the Hungarian bee masters together with the high quality bee products thereby protecting our environment and our lives. Preventing the problem is the most important objective. Already there are some taken actions to reduce or restrain the devastation of the bee population. A good example is the prohibition of some insecticides and seed dressings as well as the raising possibilities of the GMO vegetables in Hungary controlled by laws. Besides of this the right number of the quality bee pastures must be ensured. Using all the mentioned ones and the appropriate knowledge the growth of the bee population can be assured in the future as well. In my dissertation I’m looking for the reasions that could cause the reduction of the bee population, analyzing the possible effects and providing suggestions to find a way to balance the negative impacts.
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Product design with a marketing approach
264-272Views:133An engineer and creative artist of an industrial product – the designer – conveys significant added value into his object. Not only with respect to its appearance but concerning its functionality, technical and even economic, sales promoting content as well. In our paper we are investigating the nature of this process. We try to show that the promotional approach is one of the dominant features of design. It aims to create a product that is capable of selling itself. As the examples of the classics, H. Ford and R. Loevy had proved a hundred years ago, it does not render advertising superfluous but forces it to the background. A special feature of designer products is that they do not only formulate our angle but can be sold at extra profit. The modern attitude of „use it and discard it” is being replaced by more concerned consumer behaviour. It is creating a new quality. Just consider the environments (of V. Panton), the designer hotels, the „dream car designs” and today’s trends in vehicle design.
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International agreements in the area of tourism
143-148Views:130It 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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Environmental Factors Aff ecti ng the Competi ti veness of Enterprises – Changes in Taxati on in the last 5 years.
16-23Views:50A number of factors aff ect the competi ti veness of businesses; fi scal policy is one of them. It has constantly been changing in Hungary recently. However, enterprises would need a more predictable business environment. The aim of this brief study is to point out its importance.
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The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
83-92Views:156The rising concerns of the influence of human actions on the environment has resulted in a growing focus in the field of management science, particularly Human Resource Management (HRM). The right direction of going green must be directly linked with Environmental, Economic, and social performance Also, the field of Green Marketing has recently gained significant interest from researchers and practitioners in the realm of consumer behavior. Marketing and HR are fundamental departments in any organization, and their collaboration is essential for the success and resilience of a business, especially if the focus on sustainable development. This research aim to identify the impact of GM on employees’ green performance (GP). Also, to enhance research efforts, and improve the search process for other researchers seeking relevant paper and future research. The research problem has been formulated with the question: Can green marketing impact employees’ green performance by adapting, implementing, and promoting environmentally conscious behavior and corporate sustainability. This article provides a systematic Literature Review of existing research as a methodology. This research found that business can use GM strategies to impact the employees GP. Therefore, promoting and encouraging environmentally conscious practices in the workplace and incorporating a “sustainable culture” will help employees feel healthier, more motivated to finish their work, easily communicating their ideas about best green practices, and more satisfied with the company.
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Determination of three small streams’ chemical water quality in Budapest
69-75Views:158The location and development of cities has been influenced basically by various environmental factors. However, the relationship is bilateral, because not only the environment can affect the city, but the city can affect the environment in different ways, depending on recovery. This is especially true in the case of large cities such as Budapest where the different geological, geomorphological, hydrological, soil and bio-geographical conditions can be changed in very small areas, which implies that land use can be also modified as well. The aim of our study was to determine the chemical water quality of three small streams in Budapest which have same water flow and compare the field and the laboratory test results. Between many natural characteristics of these streams similarity is evident, however, several differences were found between the watersheds in terms of human land use. Statistical data analysis was performed as well, which was the aim to explore the relationship between the parameters. Overall, according to our study it can be concluded, the small streams have similar water chemical properties, but some parameters need special attention in the future, because the investigated small streams can be categorized into polluted and sometimes heavily polluted category.
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THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
24-33Views:469It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?
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THE ORIGIN OF ECO-ETHICS
57-63Views:109Technical and economic professionals have to expect serious challenges if they want to take the insurance of the sustainable development of the natural environment into co nsideration. Apart from the professional difficulties they especially have to prepare for the fact that mainly the proponents of ecology make their work difficult. They have to hold their ground in the field of force where the politicians of green organiza tions and the environmental science are dead set
against each other. Further on we do not intend to get entangled in this incoherent system of relations. We would rather look into its ethical connections and the history of its origin. -
Family Roles and the Factors Influencing Purchases in the Case of Detergents
53-60Views:123In our paper we examined the detergent purchase decisions, consumer behaviour and the Hungarian adult female population’s related role. After reviewing the relevant literature we conducted a field research, the most important findings of which can be found in this article. Our paper focuses not only on the purchase decision roles within the family, but also on the examination of consumer behaviour related to detergent purchase also considering preferences, price sensitivity, and the attitude towards novel detergents. We also expand upon the effects of the external social environment exerted on families.
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The regulation of water pollution in public international law
45-51Views:111The article aims to enlighten the significance of freshwater protection against pollution in international law. It focuses on the relevant legal sources, such as the rules of the International Law Association, the UN Watercourses Convention, as well as the principles of international environmental law. Furthermore, it highlights the relationship between freshwaters and the state of the marine environment.
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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. -
The effect of the sporulated bacillus to the increase of the tomato and its yield
169-174Views:96Tomato contains high concentrations of lycopene and vitamin C that is important elements of healthy foods. In intensive production, many biotic and abiotic stress-factors are affecting the tomato, and they might be harmful also to the environment. Due to these pollution problems people are highly interested nowadays in the limited use of the agro-chemicals. Among the beneficial microbes, bioeffector (BE) microorganisms are used frequently in sustainable crop production. Bacillus strains can mobilize the hardly available phosphates in the soils, and therefore they can reduce the harmful effects of abiotic environmental stress factors. A bioeffector, containing Bacillus amyloliquefaciens FZB42 strain was used with tomato test plant (Solanum lycopersicon Mill. ’Mobil’) in pot and in field experiments. The length and weight of shoots and the weight and number of tomato fruits were tested in a biweekly periods. The treatment had positive effect on the length of shoots, the size and biomass of fruits both in the field and in the pots. Less beneficial impact was realized, however at the diverse ecological field conditions than at the controlled light chamber. Application of the Bacillus bieffectors can be helpful for the organic production of the tomato.
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Start-up Soluti ons in the Field of Product Liability, Insurance, and Agribusiness
123-128Views:57Many companies do not realise even today that the acquisiti on of adequate insurance cover has become a separate profession. The largest companies employ a special, so-called ‘risk manager’, who has extensive experti se and considerable experience on the basis of which he considers, analyses, compares various opti ons and makes decisions bearing in mind the interests of his company. The three quarters of agricultural products are semi-fi nished products or processed food products; therefore the Product Liability Act can be interpreted more easily in the case of agricultural products. I am convinced that preference is given to those companies and products that meet the strict criteria and have been given a clean product certi fi cati on, which means that they are polluti on-free products and have a product liability insurance.
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The Criminal Code and nature conservation
6-12Views:98In 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.
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Trends in the Construction Industry and in Building Public Utilities
23-28Views:157If one hears the word construction industry, one probably associates it with building a house, but the concept of construction industry covers a much larger area and can be divided into colourful periods. Architecture is the transformation of the built environment. On the one hand it is one of the branches of arts (applied arts), on the other hand it is one of the branches of engineering and technology disciplines. Nowadays, more and more environment-friendly technology is used in the construction industry, and already in the design stage a considerable emphasis is put on the use of renewable energy resources, in particular the use of solar cells. To measure the trends in the construction industry and in the building of public works we have also prepared a questionnaire which was filled in by 100 managers of enterprises.
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Results of a participatory action research in Mezőcsát, in the Northern part of Hungary
149-158Views:105Participatory action research could be a tool for strengthening rural areas, it could help the process of integrated rural development based on endogenous resources. This is a good method for rethinking the local and the wider interests and relationships in a changing social and economic environment. As a result there could be a practical solution at the end. This research can generate new interaction between local people, thus ensuring better communication and more successful cooperation. After introducing the tools of participatory action research this paper presents the first steps and results of a participatory action research which has started in Mezőcsát in the Northern part of Hungary. The aim of the research is to find real solutions to real problems (eg. unemployment) defined by inhabitants. Outcomes of this research are a stronger community in Mezőcsát and mapping a possible enterprise built on local resources.
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Empirical Research on Business Awareness Concerning Workplace Crèches
91-98Views:149Our objective with the empirical research was to learn about the opinion of business leaders about the new form of care, and to get an explanation why the opportunity to create a crèche in the workplace is not being used by today's companies, despite the facilitating state environment (financial funding for tender funds and favorable personal conditions). Our further goal was to formulate suggestions for business leaders to raise awareness of workplace crèches.
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Innovati on is a Key Factor in the Development of the Countryside
102-109Views:78One of the determining factors of the countryside’s competi ti veness are innovati ve enterprises. Through their development programmes they boost the use of the countryside’s own resources and reprogram the knowledge bases, which open new spaces for development by building on countryside traditi ons. The innovator is a key factor in this process. The innovator is capable of realising the need for change, is capable of renewal and holds the competencies that determine the success of his enterprise and thereby the competi ti veness of his environment and that of the countryside.
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The Possibilities for New Irrigation Methods in Floriculture in a Greenhouse
365-369Views:116Widespread irrigation methods: Dribbling: water is leaking in perforated pipes, it can be used in beds and on tables. Drip tube: various elements (drip tapes, hard tubes inserted into a dropping bottle) of water are delivered to the roots of the plants. Mat watering: the potted plants are placed in a so-called water vehicule duvet, which is be flooded with water. Ebb and flood system: the table of the greenhouse is flooded by water or a nutrient solution at the height of 1-2 cm. Sprinkler irrigation system: the fineness of the the spray heads varies depending on the spray head, micro sprinkers are often used. It contributes to the inrease in the humidity of the environment. Boom watering: special equipment, a hosepipe with a fine spray nozzle which is moving over the plant beds or tables, it forms a right angle to them and moves back and forth.
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Investigation of consumer behavior in social media in the handball
55-65Views:148Social media exploded onto the scene roughly two decades ago, revolutionising the way we think about marketing communication and the way we think about information delivery. It has opened doors that were unprecedented. It can also be profitable for sports companies if they can deliver effective marketing communications to their existing and potential customers. To be effective in this environment, it is important to analyse consumer behaviour to identify the real needs of users and to meet those needs. We used an online questionnaire to assess the consumer needs of our respondents and the social media market from a marketing perspective. We conducted a handball specific research, excluding individuals who do not follow handball at any level from the study sample. We also looked at age differences, and device usage. Given our results, it can be stated that thorough market research is important for effective marketing communication by a handball club on different social media platforms.
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Modern Procedures for the Improvement of the Energy Efficient and Environmentally Sensitive Operation of Aerial Vehicles
205-215Views:119The undiminished development of air traffic has a direct effect on the environment of airports. Year in year out the continuously growing passenger traffic has increased the number air flights. The technological development has made it possible to increase the size and performance, - and with it the transportation of heavier payload - of aircraft. Of course, it has necessarily resulted in more fuel use (burnt fuel) emitting more pollutants into the atmosphere. In addition this effect appears not only during the high altitude flying polluting the high atmosphere, but due to the today very busy and the continuously increasing ground aircraft motion (taxiing) contaminating the close surroundings of the airport. With some innovation and technological development we can make the airports not only more environmentally friendly but also cost effective. In this paper I would like to introduce the possible use of renewable energy sources and the ground movement of aircraft without their own engines.
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Scenarios of global climate change in Europe
107-115Views:92One of the latest new directions in futures studies is interactive simulation modeling. This type of modeling is able to create complex alternatives for the future. This methodological research trend entirely fits this study. It shows how the interactive climate model is scientifically developed. Using the Java Climate Model, it is possible to display the social and the economic consequences of climate change. Using this model, analyses of comparative climate change scenarios can show the possible effects of economic policy on the environment in the short and long term. It also provides data on various regional levels. This study shows two possible non-extreme alternative scenarios for the European continent’s economy and climate, and their consequences. A study has been done by the author recently, showing two extreme alternatives, focusing on the best and worst options, respectively. These new alternatives presenting in this study, however, give realistic options for professionals.