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REJTETT GAZDASÁG ÉS A COVID-19 JÁRVÁNY ÖSSZEFÜGGÉSEI
Views:1177BeHidden, black, untaxed or shadow economy, all terms mean the same thing, but even though we have several words about the phenomenon, many people do not know what it is, its extent and there are no exact values about how the black economy is developing in Hungary. A black economy is, in short, the part of the economy after which no tax has been paid, so for example, the activity that takes place or the employment takes place in black is unofficial. We talk a lot about it, and the government is also making more and more efforts to whiten the economy. As a result of a number of measures taken, there are rumors that the shadow economy has been reduced. What exactly is a hidden economy? To what extent is the tax-free economy in Hungary? Can the existence of the black economy be completely abolished, can the economy be completely bleached? I am looking for answers to these questions within the framework of this scientific article. What is the impact of the COVID-19 epidemic on the hidden economy and what responses might the government have?
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The Impact of Corruption and Hidden Economy on the Operation of the SME Sector
141-151Views:181Corrupti 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.
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The Economy Contexts of the Modern Growing of Corn
254-259Views:146The cereals are the most important and most determining cultivated plants of the world and our homeland. Their importance manifests itself in the fact that corns in the ear and corn occupy collectively 50%- of the world's tillage areas and 66-68% of the tillage areas of our homeland. The competitiveness of the cultivation to a great extent depends on the modernity of the production, which is especially valid for our homeland. So I intended to analyse the economic situation of one of the most important cereals, the corn through the activity of a family economy working well. I examine the modern corn growing technology in my work. I present the operations belonging to the technology applied by the economy and I outline the operation norms. I calculate the expenses arising in the interest of corn growing, I define the material costs incurred, the personal expenses, the amortisation and other expenses. I calculate the income from the sales of corn growing with and without support and I also calculate the main capital efficiency indicators.
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The Responsibility of Accounting Service Providers
144-152Views:167It is a natural demand in each sector of economy to recognise the errors which threaten effective and produci ve operai on, to disclose cause and eff ect relai onships, to draw the lessons and define responsibility. In stagnai ng economy and crisis period the tendencies searching responsible are fastening, the complex examinai on of the scope of the problems are mostly failed to come about, at er marking and proclaiming the scapegoat only partial solutions born, and because of different interest a signifi cant number of problems remain unsolved. Arising positive effects on the level of macroeconomy in some cases exert negative influence to microsphere, so during searching for solutions – besides analysing processes - it is inevitable to examine also their generated, sometimes cumulating effects. Spreading criticism in the last periods blamed bureaucracy, accounting service system and its forecasi ng ability to explain low level of economic growth. Finding way-out methods are aimed at the question if it is possible that – besides reduci on of bureaucracy - accountancy has an implement system which - above micro level line – can indicate approaching crisis also on the field of macroeconomy with more speed and effectiveness, giving enough i me and space for interveni on opportunii es. Approaches may start from numerous aspects, my study examine a possible part and some of its components.
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Is startup may be the solution for climate change?
94-101Views:145Today, 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. -
INVESTIGATION OF ETHNOCENTRIC BEHAVIOR USING THE CETSCALE MODEL
Views:114Nowadays, the protection of the local economy and society is strongly supported not only at the level of nations, but also at the global level. Our study was based on the CETSCALE model of Shimp and Sharma (1987), based on Sumner's (1906) concept of ethnocentrism. The consumer questionnaire survey was conducted in the fall of 2021 as part of an omnibus research on a representative sample (N=1000). The sample reflects the composition of the basic population in terms of gender, age, settlement type and regions. In the course of the research, in addition to descriptive statistical methods, factor and cluster analysis were performed in order to reveal the consumer segments formed along the lines of domestic ethnocentric values. Since in 2014 we already analyzed this set of statements in the framework of a representative large-scale study, we also had the opportunity to compare it with the results of seven years earlier. According to our expectations, the 2020 epidemic increased the commitment to Hungarian products. However, our preliminary assumption was not confirmed, during the analyzes it was revealed that there was no significant change compared to the previous state. Along the lines of the CETSCALE statements, it was possible to identify two factors and with their help to separate three segments, which were named Nationalist, Patriotic and Cosmopolitan based on their alignment with the value groups. It is in the fundamental interest of the actors of the domestic economy that the patriotic behavior is strengthened in the future, for which a strategy must be developed.
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Analysis of the socio-economic impact of the war on local governments in transcarpathia
97-112Views:50Since 2022, the Russian-Ukrainian war has been a major focus of everyday life and scientific research. From a Hungarian perspective, it has had a significant impact on the national economy. However, it is also important to monitor the socio-economic effects on the indigenous Hungarians living in Transcarpathia, which have profoundly affected their existence. The scope for analysis is wide, but the present study combines an analysis of the impact of the war with an examination of the so-called "small regions" that have been created in recent years and the population living there.
First, I will present a literature review on the socio-economic impacts of war in general. Then, using a sample of empirical research, I will analyze the situation of three small regions along the border of Transcarpathia in the period 2021-2023.
As a result of the research, it can be concluded that the differences between the local government groupings are not only influenced by their economic strength, demographic framework, and other social factors, but also by the timing of the study - whether it was conducted before the war, immediately after its outbreak, or a year and a half later. It follows that there is a measure of war exhaustion in society, both economically and psychologically, affecting hope for the future. Therefore, it would be important to have the possibility of reconstruction as soon as possible after the degrading state of war.
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Tourism Competencies Development – Contradictious Perceptions of Stakeholders
126-141Views:126Tourism and hospitality sector has an important role in the national economy as it has high labour intensity, generates foreign currency income and improves the local economy by multiplier effect. Tourism labour market employs a wide range of employees from non-qualified to highqualified people. Tourism tertiary educators in Hungary continue their operation by national-level legislation, and accreditation and students who complete tourism courses (should) be capable of professional occupation. The post-Bologna system offered more opportunities in tourism and hospitality education; two distinguished courses were available on the educational market to educate hospitality or tourism experts. After 2006, by launching Bologna system, institutions are allowed to commence just one, Tourism and Catering bachelor programme. A questionnairebased survey was conducted among graduating bachelor students with tourism and catering major, tutors teaching tourism and catering students and actors of tourism market, who going to be the employers of tourism graduates. The main aim of the research was to explore the personal or organizational expectations of stakeholders for professional competence development as a result of tourism and catering bachelor-level education. The bust majority of students stated that their primary aim is to gain professional competencies in tourism and hospitality to be able to fulfil managerial positions or to continue their studies on master-level. Although generic competences as communication skills in foreign languages, social sensitivity, problem solving or creativity have salient influence on job performance, students did not believe that they would be
essential. However, these factors were thought to be the most crucial by tutors and tourism service providers despite the fact that generic skill development is not in focus in tourism and catering bachelor-level education in Hungary. Not just the educational institutions but tourism companies providing work placement for students were considered to be an appropriate basis for competencies development that raised the question of monitoring and assessment. The findings can be profitable for all stakeholder group or policy decision makers in bachelor-level curriculum development. -
The examination of the representation of the landscape in the domestic rural development documents
159-168Views:83The 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.
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The Encouragement of Household Savings
61-70Views:79Savings are important not only for the individual, but also for the macro economy because the macro economy can only finance expansion investments from savings. Savings constitute an important element in the development of lending activity. However there is a connection between the development of income and savings. Our research team examined the importance and the role of savings and self-care for households considering the current difficult economic and financial situation. Currently a primary research is being carried out in the form of a questionnaire in the course of which households are asked about their saving habits and assets structure.
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Analysis of practice of sustainability reports
43-52Views:219The responsibility of companies to reduce the negative effects of climate change is obvious. The transition from a traditional linear economy to a circular economy means an increasing burden on companies. Besides the adequate financial performance, more and more emphasis is being placed on environmental performance. This study examines the non-financial sustainability reporting practices of 20 companies listed on the Bucharest Stock Exchange. The analysis used non-financial reports of companies with the highest market capitalization between 2020 and 2022. The analysis results support that the reports of environmentally sensitive companies are more extensive and detailed concerning investigated aspects. The details and length of the companies’ ESG (Environment, Social, Governance) reports increased during the three years examined. The environmental and social aspects of disclosed documents are more detailed for the banks, the oil extraction, and the telecommunication companies. In the company sample examined, it can be observed that most of the reports are prepared according to the GRI regulation. It can also be observed that the companies examined made more detailed and longer reports. The research results also support the fact that the aspects of the ESG report (E, S, G) also depend on the sector in which the companies operate.
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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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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.
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SELECTION OF TEST LOCATIONS FOR THE DEVELOPMENT OF A SMART MAP SUPPORTING THE RESIDENTIAL USE OF RENEWABLE ENERGIES
1-23Views:161Abstract
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.
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Analysis of the ways of efficiency enhancement of transportation services in tourism
157-159Views:101Tourism is one of the most dynamically developing fi elds of the world economy. Owing to the relai vely low-cost capital investment necessary to set up and develop tourism business, high levels of payback rates, constantly rising magnitude of demand for tourist services, tourism business has recently been drawing the at eni on of not only its poteni al customers, but also of entrepreneurs.
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Examining the Leverage and Capital Structure of the Quasi Fiscal Sector in Hungary
129-138Views:117As regards the selection of the tasks of the municipality sector, the local authorities have freedom both according to the former and the current legislation. The advantages of performing tasks through companies owned by the municipality include the flexible adaptation to market conditions and integration into the relation network of the economy. Some research works have proved, however, that their operation is rather risky. In the frames of the research I reviewed the reports of companies and compared the indices formed, evaluating primarily the profitability, indebtedness, asset structure and solvency. In regard to the liabilities of the examined companies, the dominance of short-term liabilities, increasing receivables and the profitable management were clear phenomena in most cases within the sample.
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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.
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TOURISM AS AN OUTBREAK POSSIBILITY FOR RURAL REGIONS
Views:95The aim of the article is to present the tourism as a potential developing phenomenon of the rural areas. The positive impacts of the tourism on the economy and appear in connection with the labour market and the investments. Tourism can have a postive effect on the health condtions of the citizens, mostly because of the increase of the sporting activity level. The employees formerly employed by the agricultural sector can easier move to the service sector because of the development of the rural areas.
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Bio-Resources of the Future – Using Unconveni onal Biotechnology
13-18Views:121Using specifi c bio-techniques of compared medicine contribute to the improvement of animal health, to increase the produci vity of animal products, to the conservai on of various animal species and also advances in human health. Transgenic animal organisms can be used for fundamental research (ideni fying genes, elucidai ng the funci ons of genes, controlled modifi cai on of genes); for pharmacological studies, especially chemicals that can act on tumour cells, to obtain recombinant proteins; bioreactors; food biotechnology etc. Bio-food is an alternai ve source for the future’s generai on and economy. All professionals and specialists in this fi eld must have a prevision, they must take into account the current bio-food possibilii es and sizes depending on the market needs, to
conserve and develop new resources of food. -
Educational Tourism: a Conceptual Framework
30-37Views:99Though educational tourism has already emerged in the early times in Europe, the theoretical analysis of educational tourism is relatively recent. The firts books on educational tourism were only published in 2003. In Hungary the weight of educational tourism is not hight - less then 1% of tourism arrivals and less than 4% of total tourism spending - but per capita spending is the highest among tourists arrivinh in Hungary with educational purposes. Surprisingly tourists arriving for longer than one day with an educational purpose had more than 100% higher spendig during the last couple of years than tourists arriving for more than one day with business purposes. Because this high spending educational tourism is very important for the towns, where foreign students pursue their studies. Not only foreign student mobility can be regarded as educational tourism but internal student movement as well. Students who live other towns and who come to a town to entrol at a university have important contribution to the economy of this town - just like the non-educational, traditional tourists to do.
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EXAMINING THE RELATIONSHIP BETWEEN HOUSEHOLD WASTE AND WELL-BEING IN THE CONTEXT OF HUNGARIAN SETTLEMENT STRUCTURE
32-40Views:136In recent years, the circular economy has become an important objective of the environmental protection and economic policy of the European Union. As part of this, waste processing and disposal has a cardinal feature due to the reduction of the environmental load, in the same way, the trends of the consumer society pose a serious challenge to the reduction of the environmental load. The present study looks for the answer to what kind of relationship can be identified between the generated waste, the solvent demand and the concentration of residential health by analyzing the generated household waste and individual welfare indicators. To establish this, the authors use concepts accepted and applied in international statistical life, as well as statistical tests performed on primary data.
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The Regional Features of Tourism in Russia: the Formation of Clusters
79-87Views:131In the present study we draw attention to the urgency of the problem related to the formation of tourism clusters. Then we describe the current state and the specific features of the object of study. We expand upon the scientific basis of the proposed research methodology. Finally we offer recommendations on the practical application of the expected results. The organizational model of the regional tourist cluster based on a two-element core, in the case of its practical
application will improve the efficiency of the formation and development of clusters in a variety of service industries, and adapt them to the high variability of the environment. The improvement of scientific and methodological tools, the connection of economic and administrative resources provide a solid foundation for the development of the tourism sector, increase the investment activity of economic entities and increase the investment attractiveness of the economy at the regional level of government. -
Working capital analysis of pharmaceutical companies in Central Europe
1-13Views:25The pharmaceutical industry has huge market potential and investment opportunities, while pharmaceutical players also face a number of challenges, such as regulating the production and pricing of active pharmaceutical ingredients, protecting intellectual property and competing with other players. As a key sector of the Hungarian economy, the industry generates a significant share of GDP and has grown dynamically in recent years, the aim of our study is to compare the activities of Hungarian industry players with sectoral companies in other Visegrad countries, and thus to examine the similarities and differences in the liquidity management of the pharmaceutical industries in these countries. The analysis was based on the annual accounts of regional pharmaceutical companies for the period 2018-2022, extracted from the EMIS database. The period covered included several globally significant events, and therefore our research also examined the impact of the coronavirus epidemic and the war in Ukraine on pharmaceutical companies and whether there were differences between the Central European countries. Overall, sectoral players in each of the region's countries were able to keep their indebtedness under control and, although Hungarian companies were able to manage the largest assets, by the end of the period the working capital efficiency of Polish companies was better than their regional competitors overall.