Summary: In the concentrated food commerce the small sized individual agricultural producers typically cannot take parts in the supply network of the modern chains. Trading in short supply chains (in SSC-s) is an alternate and evident solution for the small sized producers to reach the markets. By the development of the modern retail, the share of the traditional sales channels have been decreased. In the European Union, in the present period of budgetary (between 2014 and 2020) the short supply chains has political support. The aim of this support is to aid the small sized producers to reach markets (collectively) and to increase their incomes. The present study examines the opinions of the producers from conventional and producers’ markets, on the basis of a primary research made by me in the early summer of 2017. The main aim of the research was to explore the producers’ opinions about their sales opportunities, and to explore their suggestion for development. The aim of the research was to reveal the individual opinions of the producers and their suggestions of development. The primary results is presented in this study with former literature reviews and with some actual political aspirations together. In the examined sample just a relatively small part of the responder producers could give substantive suggestions of development. The main ideas were about doing marketing activities (and product promotions), the product quality, and about producers’ cooperation. By marketing activities, the values of producers’ goods like „local-products,” „origins” or perhaps their “hand-made characteristic” can be make well known amongst the consumers are receptive for this values. On the basis of a producers’ telling, those consumers mean substantive demand for the producers, who are not necessary rich, but who have the willingness to spend from their surplus income for the producers’ wares of higher price category.
Kulcsszavak: termelő, fogyasztó, kereslet, marketing, helyi piacok, vásárlói attitűdök
Keywords: producer, consumer, demand, marketing, marketplaces, customers’ attitudes
JEL kód: L81, M30, Q13
Summary: Local governments are responsible for the production of public goods and the provision of public services. These tasks are carried out with the help of enterprises owned by a local government. These kinds of firms dispose of the assets of local governments and they improve or extend them. Besides, they provide public services which are indispensable for the citizens. Public service quality determines the living standards of the inhabitants and the position of the settlement in the competition with other municipalities. Due to the developing IT-background and the improving statistical methods as well as thanks to the continously growing demands, several models were established to define companies that were exposed to the danger of bankruptcy in the past few decades. Every model is based on figures derived from financial-accounting calculations. Although the future of a company can not be predicted using bankruptcy forecast models, it can be defined if the firm belongs to the group of bankrupt or surviving companies according to the financial-accounting figures. When conducting the research, financial-accounting figures of business companies owned by a local government were reviewed. 407 companies were assessed with 3 different kinds of bankruptcy prognosis models with regard to the business years 2006, 2011 and 2013. We have set the goal to evaluate which business companies owned by a local government suffered from insolvency in the three years in question. Our objective is to compare firms operating in different branches, check their size and collate enterprises of various municipality categories using the method of variety analysis.
Kulcsszavak: csődkockázat, önkormányzati tulajdonú vállalat
Keywords: bankruptcy risk, companies owned by municipalities
JEL kód: H7
Summary: Nobody likes to pay taxes. The most popular means of compelling people to pay taxes is the policy of deterrence. There is considerable evidence that coercion efforts may increase compliance with tax rules, but extreme punishments may even have counterproductive effects - resulting in lower tax payments and the loss of general trust in state institutions. Combating of tax evasion and hidden economy and reducing their scale are an important policy goal for each country. The causes of hidden economy are examined extensively through multiple research methods. The basic model of tax evasion is based on maximizing expected utility. Some research, in the beginning, examined the reasons for the classic economics toolbox, while later investigations go beyond the limited set of tools of these analyses and attempts to approach the causes of avoidance, tax denial, and the tax evasion from a behavioural science, economic psychological and sociological point of view. In this study, I look at the correlations between the trust in government and institutions, the respectful treatment of taxpayers for the control bodies, the effect of coercive measures, the stability of the tax system and the willingness of pay taxes. The investigation of this issue is always crucial, because the shadow economy has an impact on the whole society and this country's economic processes; moreover, this is a self-fuelling process.
Kulcsszavak: adócsalás, rejtett gazdaság, adófizetési hajlandóság, adórendszer
Keywords: tax evasion, hidden economy, tax willingness to pay, tax system
JEL kód: H26
Summary: The machine industry has a rich tradition in several developed countries like Hungary. It is proved by the fact that this branch provided about the half of the net domestic turnover, third fourth of the industrial export and 50 percent of the overall Hungarian export in the recent years. 90 percent of the turnover generated by the machine industry comes from the export, multinational companies have a share of 70 %. Machine industry is regarded as a leading branch that forms the basis of modern industries and promotes scientific research. You can find its products in the energy industry, traffic and modern manufacturing plants. The main target of this essay is to take a look at the main trends and give a fair and comprehensive view of the operation of the machine industry by conducting a statistical analysis of the financial and business figures of enterprises which are run in Hungary in the field of mechanical engineering. Using the method of more variables, we analysed the financial position, financial performance and cash flow of enterprises of this branch. Company reports served as a source of these figures. By doing variance analysis, we assessed the effects of company size and analysed the features of this branch and the geographical location.
Kulcsszavak: pénzügy, ipar, régiók, statisztika, helyi önkormányzatok
Keywords: industry, finance, regions, income, statistics, local government
JEL kód: B26
Summary: „Whether or not is the statement “money keeps the world moving” is true, there are only a few things in the human history standing permanently in the centre of interest bringing forth so fierce moral and religious critique and causing so many conflicts and competition between people and states like money” stands in the Libri’s website: As review of the book titled “The history of money”. It’s true for the fourth industrial revolution we are living in as well bringing the ever tighter interlacement between the information and communication technologies and automation and - as a result of such collaboration - fundamental changes have taken place in the products, services, production technologies and business modes. The fourth industrial revolution, the ever sharpening market competition and the globalisation confront the world economy and the competitiveness of the nations and companies with several new challenges needing addressing yet. (MESTER et al., 2018). However, to achieve economic competitiveness, an efficient financial system, high-level financial services and the proper provision of investment and operative funds shall be provided (TÚRÓCZI, 2016). For the banking system, however, the financial technological/information system offered by the fintec companies, the „peer-to-peer lending”, that is the operation of the financial intermediary companies circumventing the traditional financial institutions and the onrush of the crypto-currencies imply enormous market challenges (TÓTH et al., 2017a). The exponentially increasing curve representing the number of transactions outside the banking system or the exchange rates of the crypto-currencies throw both the investors and analysts into fever. Some experts are afraid of market bubbles resembling the dotcom-bubble, while others prognosticate large-scale technological development disarranging the global banking system in long term. Although the answer is yet not known, in our paper we try to summarise the normative theories of money in the most simple manner and place the virtual world inside them.
Kulcsszavak: pénzelmélet, pénzteremtés, negyedik ipari forradalom, pénzügyi és bankrendszer, kriptopénz, blockchain
Keywords: theory of money, creating money, fourth industrial revolution, banking and financial system, cripto-money, blockchain
JEL kód: E40, E41, E51, E58, O17