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• An Agro-Economic Investment of Apple Orchards in Vojvodina

  108-117

  Árpád Balog

  Views:

  87

  There is a big tradition of apple producing in Bácskertes (Vojvodina, Serbia), but this cannot be declared for the intensive production. I have chosen the economic investments of the intensive apple plantation as the topic of my thesis, because of the later profitability of our family business that deals with apple producing as well. The establishment of the intensive apple plantation is the most extensive investment among the fruit types the return of which depends on several factors. In my thesis I deal with the economies of a plantation planted with the help of investment support. I carried out the research with the help of the producers’ data and special literature. In addition to it I did some research about the customers’ needs in the nearest market. As regards profitability I examined the plantation in the following respects: the NPV (Net Present Value), IRR (Internal Rate of Return), DPB (Dynamic Payback Period), and PI (Profitable Index).

• THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS

  24-33

  Elvira Böcskei

  Nikolett Sereg

  Views:

  395

  It 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?

• An economic study of a solar collector investment project with specific aspects of energy saving

  121-124

  Zsolt Hollósy

  Nóra Hegedűsné Baranyai

  Arnold Gór

  Views:

  84

  The energy saving properi es of an exisi ng solar collector investment has been assessed based on factual data and stai si cal methods. The seasonality of electricity, water and gas consumpi on has been determined. The number of guest nights, the electricity and gas consumpi on showed a strong and a moderate correlai on. The costs saved did not live up to the expectai ons, which makes the return indicators signifi cantly worse. The discrepancy may be due to the system being designed to be bigger than reasonable or the great energy loss as well. The lat er may be because of the distance between the collectors and the hot water containers. The system may have calibrai on problems as well. The whole area brings about saving an amount of energy that equals to HUF 851000, which translates into 8788 m3 of natural gas. The decrease of CO2 emission should come to 16.26 t. on an annual average.

• The Regional Features of Tourism in Russia: the Formation of Clusters

  79-87

  Molchanov Igor Nikolaevich

  Views:

  97

  In 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.

• The Role of Foreign Capital in the Competitiveness of the Hungarian Economy

  71-77

  Gyöngyi Hojsza

  Views:

  24

  Capital 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.

• DEVELOPMENT OF DOMESTIC PUBLIC PROCUREMENT IN THE SHADOW OF CRISIS SITUATIONS OF PAST YEARS

  Anita Boros

  László Kovács

  Views:

  93

  In the economic sense, the COVID-19 crisis has resulted in a fast-moving, rebounding crisis. In the course of our research, we looked for the answer to what results the pandemic crisis brought about from a public procurement point of view, and what peculiarities can be identified as a result of the current Russian-Ukrainian conflict and the energy crisis. Our basic hypothesis is that the pandemic crisis situation had a less negative impact on the Hungarian public procurement market, however, the Russian-Ukrainian conflict and the energy crisis result in a much more complex economic situation, so their impact is likely to be more prolonged. 

• Vocational Training, Labor Market and Immigration Policy in Russia

  42-46

  Igor Molchanov

  Views:

  98

  In point of view of labour market the immigration has become the major factor in recent ti mes. The main tasks of immigration policy: compensation of labour shortages in relation with demographic and aging population problems; to sati sfy the long-term demand for labour in some business sectors; to ensure the labor supply of innovati on-qualifi ed investment processes; organizing of preparati on of experts from requested profession; to limit the short-term unskilled
  labor immigrati on; creating the necessary conditi ons and broaden the opportuniti es for immigration for business use.

• A PÉNZÜGYI KULTÚRA ÉS TUDATOSSÁG MEGHATÁROZÁSA ÉS MAGYARORSZÁGI HELYZETE

  Szóka Szóka

  Views:

  1267

  In our today's modern society, the ability to handle economic and financial issues is becoming increasingly important. This is true for investment and banking professionals, but it is true for everyone who has to make responsible decisions in their daily lives, including young adults. The ability to make a good decision is commonly referred to as economic competence, economic literacy, or financial literacy. Defining and measuring financial literacy has long been cared by private, business and public institutions and organizations, both nationally and internationally. Financial education has already started in Hungary, in different sectors, with different actors. The education and upbringing have an undisputed role of in this, in my view, the younger we start it, the more effective it is. In this study, we review the possible definition of the concept of financial literacy, the status in Hungary and the development path.

• Analysis of the ways of efficiency enhancement of transportation services in tourism

  157-159

  Chepurda Larysa Mykhailivna

  Views:

  93

  Tourism 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. 

• Trends in the Construction Industry and in Building Public Utilities

  23-28

  Attila Szakács

  Zsolt Szakács

  Éva László

  Views:

  138

  If 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.

• Vocational Training, Labor Market and Immigration Policy in Russia

  66-71

  Igor Molchanov

  Views:

  90

  In point of view of labour market the immigration has become the major factor in recent times. The main tasks of immigration policy: compensation of labour shortages in relation with demographic and aging population problems; to satisfy the long-term demand for labour in some business sectors; to ensure the labor supply of innovation-qualified investment processes; organizing of preparation of experts from requested profession; to limit the short-term unskilled
  labor immigration; creating the necessary conditions and broaden the opportunities for immigration for business use.

• Subsequent measurement models according to ifrs in bux index comapnies

  69-77

  Mirjam Hamad

  Views:

  53

  The main purpose of the research is to examine the models used for the subsequent measurement of property, plant and equipment, intangibles, and investment properties in the case of BUX index companies. Since the BUX index includes companies listed on the Budapest Stock Exchange, they must prepare their financial statements according to the International Financial Reporting Standards (hereinafter: IFRS). In my research, I examined the models used by the companies of the BUX index regarding the subsequent measurement. As a research question, I formulated whether the companies of the BUX index use a model similar to the model used in Hungarian accounting or take advantage of the transition to IFRS and instead use models that show assets at fair value in their books. The study points out that the routines of the evaluation methods used in the previous Hungarian accounting system remained even after the transition to IFRS.

• The significane of environmental taxes used for mitigating the environment harmful impacts of road transportation

  47-53

  Anikó Danyi-Boll

  Andrea Gáspár

  Views:

  108

  Logistics 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.

• SELECTION OF TEST LOCATIONS FOR THE DEVELOPMENT OF A SMART MAP SUPPORTING THE RESIDENTIAL USE OF RENEWABLE ENERGIES

  1-23

  Anita Prof. dr. Boros

  Anetta

  Edina Szántó

  József Prof. Dr. Rohács

  Dániel Dr.Rohács

  Views:

  111

  Abstract

  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.