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• The Responsibility of Accounting Service Providers

  144-152

  Mihály Hegedűs

  Views:

  137

  It 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.

• A PÉNZÜGYI KULTÚRA ÉS TUDATOSSÁG MEGHATÁROZÁSA ÉS MAGYARORSZÁGI HELYZETE

  Szóka Szóka

  Views:

  1320

  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.

• The Micropropagation of Cornus mas and Hippophae rhamnoides

  105-112

  Andrea Baranyai

  Views:

  67

  With the help of tissue culture techniques we managed to establish and maintain the shoot tip culture of Cornus mas and Hippophae rhamnoides. The aim of this study was to establish a practical method for the rapid and large scale multiplication of these species. We have applied various culture media (DCR, BTM). In terms of the hormone level BAP has proved to be the best. We managed to solve the start and the multiplication of cultures. Currently rooting experiments are being conducted.