Suchergebnisse

The productivity of the Hungarian Agriculture was reduced with 13 per cent in 2007. The sector has been passing through a crisis since the end of 1980s. All this period is a structural reorganization which is the passing on the free market economy from the planned economy. In our essay we would like to prove that the Hungarian agriculture was in a acute crisis in the EU-accession as well. To proving we could use mathematical and financial methods. By nowadays the accession has not been able to influence the situation of the Hungarian agriculture on a substancial way. In 2004, the EU integrated the Hungarian agriculture that has been fighting with the most serious crisis among the EU member-states. This deep and structural problems, including financial and production processes, are unsolved. ; Вирішення та удосконалення питань фінансування сільського господарства є досить актуальними. В статті розкриті структурні проблеми сільського господарства Угорщини, в т.ч. фінансові і виробничі. Авторами доведено, що угорське сільське господарство знаходилося у критичному стані на момент проходження процедури вступу до ЄС.

The current financial crisis has a classic three-dimensional structure of responsibility. Creditor banks must ensure the money supply, aggregate demand for loans to households in debt, and monetary authorities (supervisors, governments). We consider it essential that the auditors' and any operator's responsibility extend not only to the economics of profits and losses but also to society, be it local, national, or global. As many banks are global operators, financial auditing must also have a global dimension. In the fourth year of the sub-prime crisis, auditors' responsibilities have shifted to a new dimension. In light of this, our presentation is mainly focused in the European Union's Green Paper titled, "The Audit Policy: Lessons from the Crisis." This report recommends more transparency and encourages a return to substantial survey. In it, auditors are exhorted to professional scepticism. It is necessary to enhance dialogue between auditors and banking regulatory authorities. Audit of European reform, however, may not be adequately effective in global markets, since international companies and global operators are not subject to it while outside the EU. As such, we will present examples of related legislation from overseas, particularly the now-completed inquiry report of the U.S. Congress. There is no doubt that responsibility for auditing companies has exceeded the corporate economic area and national boundaries. International economic performance and confidence in the wide international markets has begun to show the effects of new auditing policies. This presentation is about the content and quality challenges involved in changing auditors. The global economy is a global challenge to which all auditors must adjust if they are to do their job of strengthening and securing global markets. Keywords: CSR of banks, subprime crisis, auditing, EU Green Paper, overseas practice