Suchergebnisse

Overall, higher education in Hungary is popular with students from abroad, even if there are significant differences in terms of its structure. The ever-faster increase in the annual headcount of the international student body serves as proof to this statement. The expansion of the size of the body of international students is of special importance in higher education since in 2016 the Hungarian government set the objective of having 40,000 international students by 2023 (EMMI, 2016). Numerous studies have been published on this topic, usually focusing on specific issues, including, for example, the countries from which we receive most of the students, the most popular majors, possible economic advantages due to the presence of a great number of international students, and how internationalization takes place in higher education in Hungary. By means of processing data published by the Hungarian Educational Authority [Oktatási Hivatal], this paper aims to present the changes in the number of international students in Hungary over the past ten years. This also includes the discussion of the structure of these changes related to a variety of issues such as relations, types of institutions and their ownership, levels and types of programs, as well as gender proportions. However, even with this effort, the officially available statistics are suitable for presenting a properly detailed assessment of the situation only to a limited extent. JEL code: I23

Abstract
The main aim of the study to examine the extent to which the companies of a specific Hungarian sector fulfil their obligation to provide information in their notes to the financial statements as stipulated by the Accounting Act. Accordingly, it should be examined whether the notes to financial statements contains the required data regarding the balance sheets of companies investigated. For the analyses, it was used the notes to the financial statement of 8,226 companies with Hungarian headquarters, which are regulated by the Hungarian Accounting Act and which have information-technology services as the main business activity. It was investigated 95.78% of the financial reports containing the notes. The analysis was performed using text mining method, utilizing every available notes to the financial statement of the sector. Findings of the study reveal that the amount of published information shows greater and lesser differences and in many cases, the quantity of published data does not fulfil even the minimal obligations stipulated legally.

[EN] The aim of our writing is to present the opportunities offered by the University of Debrecen to students and researchers for the further development of innovative ideas in the marketplace, and to identify the essential linking elements of the university's innovative environment that can have an impact based on mutual benefits from local, regional, national and international levels. The University of Debrecen's Innovation Ecosystem Center (IEC) is an organization that is constantly evolving to meet the needs of the university in terms of innovation, development of corporate cooperation and technology transfer. It aims to promote industrial exploitation of research results and promote the introduction of ideas into the market. It is one of the tasks of the IEC - in line with what was said at the World Economic Forum in 2018 - to spread the entrepreneurial mindset, to strengthen corporate relations and to take a positive social impact approach to innovation processes. To help the University of Debrecen to fully fulfil its mission of innovation and its visibility and recognition from the local to the international level, thereby contributing to the wider (market) exploitation of university ideas, and contributing to the cooperation between the competitive and governmental sectors. For the development of the local economy and for addressing environmental-socio-economic challenges, it is essential to provide a professional environment in an incubation center that meets the demands of the 21st century ; Popovics, P.; Jutkusz, L.; Pető, K.; Szakály, Z.; Bács, Z. (2019). Fostering innovation at University of Debrecen. En Proceedings 5th CARPE Conference: Horizon Europe and beyond. Editorial Universitat Politècnica de València. 191-200. https://doi.org/10.4995/CARPE2019.2019.10202 ; OCS ; 191 ; 200

Considering the Hungarian civic sphere, its situation and characteristics are far from clear and unambiguous equally for nonprofessional and experts, despite the legal regulation. Nonprofit reports of The Hungarian Statistical Office provide data of the sector since 1993. The judicial online browser also runs a database to identify and acquire most important features of organizations of the civic sector. Still, there are only few results of secondary analysis or primary research, dependently or independently from them. The analysis of the reporting requirements seems to be novel field of the civic related researches, the main reason for the examinations are the latest media reports, where those organizations are highlighted, who cannot meet the subsidy related reporting requirement, who do not reveal their financial reports or simply there is some kind of an anomaly of the 1% personal income tax offering. Since 2011, civic organizations' reports are (or should be) available in the judicial browser, the objective of the examination is – in relationship with it – to understand how the way of reporting has changed and in what detail organizations are willing to report on their activities. Our results show that a not demanding reporting expectation of the court meets the reporting laziness of some of the civic organizations. ; Amennyiben ma Magyarországon a civil szféráról beszélünk, a törvényi szabályozás ellenére sem messze egyértelmű kép tárul a laikus vagy épp a szakember számára. A KSH nonprofit tájékoztatóiban 1993 óta állnak rendelkezésre adatok, a bírósági online kereső civil szervezetek azonosítására, főbb adatainak megismerésére működtet adatbázist, mindemellett, ezektől függetlenül vagy épp ezekre alapozva kevés a további másodelemzés, vagy épp empirikus jellegű kutatás. A civil szervezetek beszámolási kötelezettségeivel kapcsolatos vizsgálódás újszerű területe a civilek kutatásának, apropóját pedig épp a sajtóban egyre több alkalommal megjelenő cikkek adják: civilek, akik nem tudnak támogatásokkal elszámolni, akik nem teszik közé beszámolóikat vagy épp az SZJA 1% kapcsán vélelmezhető valamiféle anomália. 2011 óta a civilek beszámolói is hozzáférhetőek (vagy annak kellene lenniük) a bírósági online keresőben, és a kutatások célja ezzel összefüggésben pedig éppen az, hogy miként és hogyan változott a beszámolási kötelezettség, megfelelően kitöltötteke a beszámolók, és mennyire hajlandóak részleteiben is beszámolni a szervezetek működésükről. Az eredmények szerint úgy tűnik, hogy a kevésbé kiélezett elvárásnak a beszámolási hajlandóság lazasága is velejárója.

Sports civic organizations are essential for Hungarian society, especially for young people's lives, constituting a crucial part of the corpus of civil society organizations. The performance and output of these were rarely examined; still, activity forms of an organization and their managerial practice may equally result in failure and success. By applying a survey questionnaire, this study provided an in-depth picture and an analysis of the six crucial dimensions of their functioning: Public Activity, Employment, Human Resources, Professional Activity, State Aid and Funding, and Social Influence. Apart from the contribution that this study gave to recognize a particular type of civil society organizations, i.e., the sports one, its significance lay mainly in the connection of the crucial attributes/dimensions of organization and functioning.