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• Student Competencies and Pedagogical Added Value in Jász-Nagykun- Szolnok County

  288-301

  András Morauszki

  Views:

  138

  Based on the 2014 National Competence Assessment data the study analyses the mathematical and reading competences of students in Jász-Nagykun-Szolnok County in comparison to other counties. In general the students in Jász-Nagykun-Szolnok County achieved lower results than the students in other counties. The proportion of schools with a higher proportion of Roma students is relatively high in the county. However, the competence assessment results are explained by the social status of the students’ families in first place. The pedagogical added-value compares the competence assessment results to the social background of the students. However, the schools of the county lag behind other counties in this aspect as well. In the county the four- and eight yearsecondary schools and vocational high schools show a positive added value, other types of schools achieve lower results than expected.

• Measuring intellectual capital through a company example

  1-13

  Lucia Váradi

  Mirjam Hamad

  Views:

  235

  Our research aims to examine the “invisible value” found at UPC Magyarország Kft. Since Vodafone Magyarország Nyrt. announced the acquisition of UPC Magyarország Kft. in 2020. Our research is aimed at using different methods to determine the invisible assets, intellectual capital, and added value, which cannot be determined directly from the financial statements of UPC Magyarország Kft. Since the financial statements prepared based on accounting principles follow the principle of prudence, many assets (mainly intangible assets) are not shown in the financial statements, so they only become visible after the moment of acquisition. Three different methods were used to measure intellectual capital, then the results were compared. The three methods use different points of view to measure intellectual capital and approach the concept of intellectual capital from other points of view. The CIV method shows us the lack of intellectual capital in relation to the industry or the surplus value; The EVA indicator explicitly shows us the intellectual capital size; and the VAIC method the efficiency of intellectual capital.

• NEW OPPORTUNITIES AND CHELLENGES FOR SUSTAINABLE LAND MANAGEMENT (SLM)

  31-37

  Zsuzsanna Naárné Tóth

  Antal Tamás Naár

  Ádám Pál Sőreg

  Szergej Vinogradov

  Views:

  126

  Special literature sources have been discussing the concept of sustainability and the feasibility options only for about three decades. Sustainable development has several definitions; it is defined both in narrow and wider sense. The definition of sustainability is regarded inevitable because the sustainability of agriculture can be interpreted only within this fixed conceptual framework. Our study is primarily dealing with issues of sustainability in farming practices being peculiar to countries, regions of the European Union. In frames of current research, we are providing the analysis of the ability to produce value added within the agricultural sector, the intensity of farming, the non-renewable external input use, farm structure as well as the European-level relations being directed towards the preservation of land productivity.

• Financing SMEs – Prospects in Hungary

  74-90

  Éva Mester

  Róbert Tóth

  Views:

  879

  After 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.