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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 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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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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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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A GENERÁCIÓVÁLTÁS MEGTERVEZETTSÉGE ÉS A CSALÁDI GAZDASÁGOK JÖVŐKÉPE KÖZÖTTI ÖSSZEFÜGGÉSEK
Views:331A családi gazdaságok hosszú távú fenntarthatóságának egyik kulcseleme a sikeres generációváltás, melynek témaköre sohasem volt még aktuálisabb a magyar családi gazdaságok számára, mint manapság. Ezt bizonyítja az is, hogy nincs már olyan mezőgazdasági konferencia, gazdafórum vagy rendezvény hazánkban, amelyen ne kerülne szóba. Azonban a gyakorlatban az tapasztalható, hogy a legtöbb gazdaság esetén az utódlásra való felkészülés hiányos, amely veszélyeztetheti a gazdaság jövőjét. Ezért kutatásomban kifejezetten arra kerestem a választ, hogy a gazdálkodók hogyan ítélik meg saját családi gazdaságuk jövőjét és azt a generációváltás hogyan befolyásolja.
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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 characteristics of business slang usage: the presentation of a pilot study
115-124Views:136The presentation aims to impart the results of research carried out in a pilot study. The purpose of this study was to assess the awareness and use of expressions relating to business slang for the BGF PSZK students and professional economists. Based on the responses, I wanted to explore the frequency of business slang usage and the presumed causes of the differences between professionals’ and students' opinions. The respondents' language attitudes, language knowledge,
and subjective approach to the language were the focus of the study. In this way I could explore the relationship between the respondents’ usage of business slang terms and achieving actual success in the business world. -
Skills related to EU Projects
113-119Views:135Our country with its accesion to the European Union in 2004 became eligble to use EU funds for its national developments. More than 7,8 billion Ft had already arrived in Hungary during 2007- 2013. The allocation and the use of EU funds represent a unique and never returning oppurtunity but also a great responsability for Hungary. While infrastructural projects (e.g roads, urban rehabilitation, fulfillment of derogation obligations) has dominated the 2004-2006 and 2007-2013 periods, the Széchenyi 2020 National Development Programme focuses mainly on economical development, 60% of the 8 200 billion Ft allocated EU funds will serve the cause of reviving and boosting the economic growth. Besides this, environmental protection, employement, innovation and the knowledge economy will represent also main focuses for the use of EU funds in Hungary. Where ever we look we see the the multitude of results of EU funded infrastructural, human, and research projects. In the 2014-2020 period even young professionals graduating from Szolnok College will be able to become potencial applicants for EU funds. During the course „Projects, from application to materialization” iniciated within the Bethlen István Specialized College
students were able to get acquainted with the basics of project writing, project terminology and project management. -
Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
134-139Views:345Corporate 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. -
Is migration hindering or assisting economic development? An analysis of international experiences
29-34Views:123The 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.
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Interpretative Possibilities of Local Products and their Role in the Development of Tourism Destinations
113-116Views:182Rural tourism is a progressively growing factor of local economy in Europe. For this, those products of rural tourism are needed that are based on direct rural at raci ons like natural facilii es, technical at ractions, demonstrai on of special aci vii es. The examinai on which is presented above is about the products of rural tourism. It examines the system of interaci ons between the eff ects of the development on products of rural tourism. In addii on, it examines the eff ects of arrangements made in rural development on the development of tourism. In the future one way of the rural development can be the development of rural tourism giving a chance for alternai ve aci vii es and ways of earning money. Among the several specialized tourism it is gastronomic tourism that is mostly based on tradii on. It is very close to rural people, they can easily keep these tradii ons alive and they can think they are closed related with them. The astronomical tourisi c off ers of rural small regions and the natural curiosity of tourists can induce a development that can be a base of conscious development of products.
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THE EFFECT OF ECONOMIC POLICY DECISIONS AND INFLATION ON THE SITUATION OF THE LABOR MARKET - WITH PARTICULAR REGARD TO PUBLIC ADMINISTRATION
Views:295Nowadays, our country is characterized by active monetary and fiscal political decisions, however, the crisis caused by the coronavirus and the Russian-Ukrainian war and its inflationary consequences would lead the economic policy decisions in the opposite direction, which is unsustainable in the long term. In my study, I examined the relationship between fiscal and monetary policy and the labor impact of the economic crisis based on macroeconomic data, the Hungarian National Bank, and European Union forecasts. Significant progress was made in economic policy after 2010, thanks to which there was a fiscal balance and monetary policy ensured price stability, the labor market situation showed a gradually improving trend in recent years. The independent but constructive harmony between the two economic policy sub-areas after 2013 resulted in a permanent improvement of the macroeconomic processes of our country. However, the emerging crisis situation required a quick reaction, which fundamentally changed the short-term economic policy goals. Thanks to the consistency of monetary and fiscal policy, the Hungarian economy performed well even in the pandemic period compared to the European Union average. In the emergency situation caused by the coronavirus and the war, economic policy has found itself in a difficult situation, recovery from the crisis justifies economic recovery, while monetary tightening is needed to curb inflationary difficulties.
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Transformation processes in the development of education in Russia
194-198Views:126This paper discusses the improvement of education in the Russian Federation in the period of transformation and modernization of the economy and social sphere and the direction of development of the resource potential, financial security and social and public administration in the learning domain.
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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.
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The Development of Business in Various Regions with the Use of Marketing Tools
63-70Views:114In present day Slovakia, a huge emphasis is put on the development of business in individual regions, by which employment and economic expansion is guaranteed. One of the methods how businessmen from stagnant regions can improve their economics is marketing and the appropriate use of marketing tools. In the given paper we present possibilities for development and improvement businesses in less developed regions by the means of marketing activities. The research was realised in chosen enterprises from the field of gastronomy and it concentrated on the use of marketing tools. In the end we propose the results of the research, suggestions and references out of which we consider the effective use of marketing tools to be the most important, especially marketing communication and also information-communication technologies that should be used more by managers.
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The Current State of the Educational Service Market in Ukraine
72-74Views:89The 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.
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COMPARATIVE ANALYSIS OF PERFORMANCE MEASUREMENT METHODS
Views:499Performance assessment - assessment of the financial and economic performance of companies - is of particular importance both in determining the performance of individual companies and in comparing companies. There are numerous different frameworks and different methods of performance assessment in the scientific literature and in business practice. With the expansion of globalisation and the emergence of a new economy, the focus on this topic is even more prominent. The aim of the present article is to review the literature on performance assessment and to describe two selected frameworks in more detail.
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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. -
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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The Role of Foreign Capital in the Competitiveness of the Hungarian Economy
71-77Views:55Capital is needed for development, the catch-up with the developed countries, creating and boosting competitiveness, which may come from internal and external sources. Our internal resources have always been limited and still are, so we have to resort to external resources, too. The external source can be a foreign credit, a grant, an aid, and foreign direct investment. Foreign capital has been and still is indispensible in the various stages of our economic development.
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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. -
EVENTS FOR THE HEALTH AND LIVABILITY OF THE COUNTRYSIDE
Views:321In recent years, the number of investigations related to healthy lifestyles, health and behavioral aspects of the listed topics are continuously growing. These research activities also analyze the links and the impacts of these topics on the everyday life. This article seeks to answer the very broad question of how to increase prosperity and living standards in rural areas. Placing the topic in the rural aspect is of special social significance, as the rural area represents a significant share not only in the EU, but also in Hungary.
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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. -
Study of employee performance measurement, evaluation and management practices in tourism and catering companies in Szeklerland(with special reference to Harghita county)
22-32Views:102As a resource, people are one of the most important factors in the modern economy. From a subjective measurement approach, it can form the basis of business performance measurement. In this research, I am looking for answers to the question: what does business practice show, and how consistent is it with theoretical findings? The results of the research show that companies operating in the hospitality sector in Harghita County are consistently aware of the fact that employee performance contributes greatly to company performance. For this very reason, employee guidance, performance monitoring and feedback are considered significantly important. Employee performance is measured and evaluated informally, often on a monthly basis. The standardised, formal form of measurement, on the other hand, is only done annually, from time to time when necessary. However, its frequency increases significantly with the size of the company. Companies are moderately satisfied with the current employee performance measurement and evaluation. They are therefore aware that there is room for improvement. In their opinion, the introduction of a performance management system in the future would make a significant contribution to solving the problems discussed in the research. In doing so, it would also contribute to the improving of the company's business performance at the same time. Our development objective could be to provide guidance in this area for the future.