Search
Search Results
-
The Impact of Corruption and Hidden Economy on the Operation of the SME Sector
141-151Views:142Corrupti 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.
-
FACTORS AFFECTING THE STRATEGY FORMULATION PROCESS OF COMPANIES ECONOMIC GROWTH SOCIAL DEVELOPMENT SUSTAINABILITY AND COMPETITIVENESS
39-48Views:222The 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. -
SELECTION OF TEST LOCATIONS FOR THE DEVELOPMENT OF A SMART MAP SUPPORTING THE RESIDENTIAL USE OF RENEWABLE ENERGIES
1-23Views:127Abstract
In the European Union, the population uses 26% of the energy. Due to the strategic goal of achieving climate neutrality and the crises of recent years, investment in the use of renewable energies has accelerated. In order to support this process, the Circular Economy Analysis Center of the Hungarian University of Agriculture and Life Sciences (MATE) started the development of a so-called multidisciplinary smart map, which shows the possibilities of renewable energy sources that can be used locally, and the selection of the optimal energy production mix based on the location of residential buildings and buildings. The purpose of this article is to present the selection of test sites necessary for the development of the map, highlighting their geographical, meteorological, economic, and social characteristics. Based on the applied multi-criteria system, the selection of testing locations and tasks is a complex task. The investigations are summarized in five chapters. The first one describes the introductory thoughts related to the initiation and development of the project. The second deals with Hungarian residential energy consumption in the light of international data. The third presents the principles of smart map development and defines the criteria for testing locations. And the fourth one analyzes and presents the principles and possibilities of selecting locations. The fifth part summarizes the location selection process, describes the methodology of the applied analyzes and describes the results of the location selection. The described procedure can guide the examination of these factors in other international projects.
-
The Implementation of a Crucial Project in Jászladány by the European Union
13-20Views:92Highlighting 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 Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
83-92Views:85The 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.
-
BUDGET AND PUBLIC DEBT FINANCIAL STABILITY IS A PREREQUISITE FOR SUSTAINABLE GROWTH
1-21Views:108The central thought of this article is the relationship between the stability of public finances and the sustainable economic development of the country. The paper aims to find an answer to the question to what extent the outer and inner conditions of the social and economic functioning have contributed to, and hindered the domestic development in the quarter of the century after the change of the regime. The article proves that stability and growth are predisposed to strengthen each other. In absence of financial stability, we cannot talk about competitiveness as a prerequisite for the sustainability of growth, or in a wider sense, the realization of the public good. The latter can be observed basically in the fact that the interests of financial stability and growth are in equilibrium and the satisfaction of socio economic needs is realized in the frame defined by them.
-
Common Aim - Seperate Way? posztszocialista átmenet Európában
5-15Views:74The 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.
-
TERRITORIAL INEQUALITIES IN EUROPEAN UNION AND IN ROMANIAN REGIONS
51-61Views:208The quickly increasing of economic and social inequalities are the most prominent territorial process. Economic disparities between the regions of the European Union are of constant concern both for policy and economic research. Romania is one of the European Union countries within regional inequality is high. The purpose of the study is to present the evolution of the economic and income disparities in the romanian regions by examining the period of 2014-2018.
-
DIGITALIZATION CHARACTERISTICS OF THE CONTROLLING AREA OF COMMERCIAL ENTERPRISES
49-59Views:148One of today’s most important social and economic phenomena is the fourth industrial revolution, the effect of which is that digitalization can significantly transform business processes. The corporate controlling area cannot avoid transformation either, its methods and tools will change. Just as controlling itself, its changes can also differ between sectors, especially in the extremely diverse service sector. The aim of the research is to examine, on a domestic sample, whether there are differences in this respect between companies with a main commercial activity and the rest of the service sector. The data of the questionnaire research conducted with 46 controllers and managers were evaluated by means of cross-tabulations, averages and statistical tests. There are no differences in the digital development of the key performance indicators that form the basis of controller work, in the use of ERP systems, automation solutions and language algorithms. In the commercial group of the sample, the use of business intelligence tools providing advanced planning and analysis options is significantly more common. The two groups of the sample do not differ in terms of the factors encouraging the digitalization of the controlling area, but the companies with a commercial main activity differ in terms of the importance of the factors hindering the process: they are more averse to new technologies, more afraid of their usual positions, but perceive the financial aspects of the development to be less important.
-
EXAMINATION OF THE FACTORS AFFECTING THE TAX BURDEN ON ECONOMIC COMPANIES
1-7Views:266Taxing a wide range of businesses is a signify major challenge in nowadays economic, social life. The topicality of the study is indicated by the fact that the Hungarian tax system has been transformed in recent years. We analyze by respect to tax benefits the extent of the tax burden at companies in the course of the research. The enterprise sector data are examined from three sides whereby we search for statistically verifiable relationships between the pre-tax profit, the tax benefits used and the tax payable. We investigate what regional and settlement differences can be located in the tax burden of businesses. Tax revenue appears to be highly concentrated by territorial distribution. The question arises to what extent the development of the region influences the proportion of the tax benefits used. In our results, there is a significant difference experienced in the corporate tax burden on enterprises of settlement.
-
HELP! What should i do? -the lack of financial knowledge in hungarian households
116-121Views:150Financial planning, the propensity to save and self-caring habits effect not only the households' financial management, but they effect the economical, political, social and cultural situation of the whole country. The intellectual skills of hungarians are undeveloped, which stems from the lack of financial literacy of individuals. More and more people realize the need for economic and financial knowledge since the 2008 economic crisis, and that the development of financial culture is essential. In our research we examined, how the financial awareness and the willingness to save of individuals and households can be influenced.
-
Results of a participatory action research in Mezőcsát, in the Northern part of Hungary
149-158Views:91Participatory 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.
-
The Current State of the Educational Service Market in Ukraine
72-74Views:80The 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.
-
Institutional Identity and Face Analysis of Miklós Bercsényi Secondary Grammar School: a törökszentmiklósi Bercsényi Gimnázium praxisának példája
96-112Views:81An educational institution transmits not only knowledge, but also customs, morals, science, oppertunities; it teaches self-reliance and insures the country's social and economic development - thus is important to deal with this area from a different point of view than what we got used to. Each undertaking and institution can archieve their long-term aims set by corporate structure if they develop their face and identity consciously. While creating its identity and the feeling the togetherness, unity; safety and confidence take shape within the institution and with the external partners alike.