Suchergebnisse

According to international statistics, Hungary has a high ratio of black economy. On December 31th of 2017, the number of registered corporations reached 1.7 million, of which 395 910 were registered in Budapest [1]. There is a clear need for such measures and developments that are aimed to track corporations at the e-government level, and such infocommunicational equipment and services that essentially promote the arrangement of data. Black employment is one of the most easily identified territories of the hidden economy. Employers must register the working hours, and they are also responsible for the factual, real and entire content of the registry. A number of entry systems are available which – besides ensuring electronic protection – are also suitable for registering the working hours. These systems, however, have both advantages and disadvantages, and different types of abuses have become widespread. The purpose of the study is to provide an overview of these systems based on their ability to reduce black employment and the limitations of their applicability from the point of data protection, with particular attention to the introduction of the General Data Protection Regulation of the European Union from 25 May 2018 in all member states. Employers manage data through their legitimate interest on web and telephone usage, control of emails, or even GPS-based location information. Likewise, legitimate interest is also the basis of the introduction of workplace monitoring systems. To reduce the size of the black economy, the use of an electronic system would be the most suitable tool – which would transfer the information extracted from the system to an immediate tax authority – based on the patterns of online cash registers or online billing programs. This, on the one hand, could provide the basis for the necessary identification and work documentation, but on the other hand, it raises the risk of excessive data handling, which is illegal.

The agriculture of the Central-Eastern European countries were considerably transformed during the 1990s. The property structure became fragmented, arable land and means of farming were privatized by different methods in different countries and - as a consequence of this - the hegemony of large-scale farming was wound up but to different degrees. Most of the newly formed small farms had no appropriate equipment and power machines for performing competitive production. The integration of these countries into the European Union has brought significant changes which further strengthened the need for competitiveness. Producers in the agriculture of Western European countries represent major market power due to the cooperation models (cooperative movements, machine and farm ring movement, producer organisations, etc.), but requirements of productivity, efficiency and profitability are also highlighted within these cooperation arrangements. The paper focuses on cooperation arrangements for joint machinery use and examines the factors affecting their expansion. The starting point of examinations is a former situation analysis made about the equipment supply of agricultural plans of a Romanian settlement and the cooperation willingness of producers. The survey which was carried out in 2002, was complemented by primary research through deep interviews in 2012, during which the observable changes and the impacts of access to the European Union were explored.

The local governments of settlements fulfi ll not only their basic duties but also a great deal of other tasks as well that infl uence the communities' living conditions and quality of life, and through the way inhabitants feel also have an impact on the retention capacity of the settlements. The social policy of local governments is fulfi lled by the governments. Financing the tasks and their risks have a great effect on the realization of sustainable local governing. The aim of this study is to review the Hungarian local governmental system assessing some anomalies of the fi nancing of local governments and to draw attention to the risk of local governments, to the possibilities of how to reduce their operational risks highly considering the social political goals of the local governments, the role it has in developing and improving the people's quality of life.

After five years of Romania's accession to European Union, there have taken part several changes in Romanian economy, especially in agriculture. All participants of agriculture and food industry have to exist in a new, changing environment. There are numbers of applications opened for agricultural producers, but many of them are not able to obtain, they are unsuccessful often, and there are serious problems in calling the financial budget pro-rata. In this study we examined the activity of producers for European Union's subsidies in Harghita County between 2007-2011, which priority goals were identifiable, that will show the characteristics of the future's development of agriculture for the coming years. We focused on the role of vocational training and the role of qualification among the applicants. We assumed that in the second half of the CAP period, it will increase - not only the numbers of submitted applications - but the demand for those trainings, that give such qualifications and knowledge that are requirements of the authorities. We carried out a structured deep interview personally the notoriety of the subsidy projects, the qualification, the background of applicants, their intentions why they took part in the projects in Gyergyó Region et cetera.