Judit Hegyi , Szabolcs Troján , Károly Kacz , Anita Miklósné Varga
ECONOMIC AND REGIONAL STUDIES / STUDIA EKONOMICZNE I REGIONALNE 16: 3 pp. 348-366., 19 p. (2023)
https://doi.org/10.2478/ers-2023-0022
Subject and purpose of work: The aim of the study is to analyse how the main financial data of double-entry bookkeeping food processing enterprises reflect the effects of the indicated economic environment.
Materials and methods: The evaluation was fundamentally based on ratios calculated on the basis of the statement of financial position and the income statement as well as trend analysis and financial indicators.
Results: The number of Hungarian food processing enterprises has been gradually decreasing over the period under review. Both turnover and expenditure show linear growth at current prices, with increases in the various result categories. The asset structure is stable, and profitability is improving.
Conclusions: The number of companies and the employment in the sector have been steadily declining in recent years, while efficiency is increasing. The increase in profits in the food industry is remarkable for all branches of the economy. The sector is adapting well to the negative effects of the changing economic environment.
Keywords: food industry enterprises, statement of financial position, income statement, financial indicators, sectoral competitiveness, Hungary
Ibolya Lámfalusi , Judit Hámori, Andrea Rózsa , Judit Hegyi , Károly Kacz , Anita Miklósné Varga , Szabolcs Troján , Nóra Gombkötő
QUALITY AND QUANTITY: INTERNATIONAL JOURNAL OF METHODOLOGY (2024)
https://doi.org/10.1007/s11135-024-01873-2
Compliance with green requirements is becoming increasingly important in assessing the performance of companies. The new CSRD legislation requires a wider range of companies to produce sustainability reports and their content is influenced by the EU's taxonomy regulation setting out the framework for sustainable finance. The disclosure of information affects the perception of companies' sustainability performance, which will affect their access to financial resources and development opportunities. The main question is, both in theory and in practice, how companies can comply with the legislation in the future. It is essential for the competitiveness of Hungary's food industry to keep pace with future environmental sustainability requirements, so we examined the sustainability reporting practices of the sector's key companies in terms of their contribution to the environmental objectives set out in the taxonomy regulation. The research fits well with the EU's overall green transition regulatory procedure and our study is gap-filling at macro-regional and sectoral levels. The sustainability reports were assessed by content analysis using a scoring method. The results show that the sustainability reporting practices of food processing companies in Hungary differ significantly. Furthermore, greater emphasis must be placed on reporting and the credibility of the reports to meet future expectations. Foreign-owned companies and companies with more than 500 employees attribute greater importance to reporting. In the food processing sector, the disclosure of information and data under the taxonomy objectives of mitigation of climate change, sustainable use of water and marine resources, and transition to a circular economy was most common.
Veronika Szentes, Szabolcs Morvay, Judit Berkes, Zsolt Szakály
Spatial spread of pandemics – Spatial relations of the five wave of the Covid-19 pandemic on the example of Győr-Moson-Sopron County
STATISZTIKAI SZEMLE 101: 8 pp. 739-755., 17 p. (2023)
Q3
DOI: https://doi.org/10.20311/stat2023.08.hu0739
Many disciplines deal with the analysis of the spread of epidemics (or pandemics). Spatial relations and regional inequalities are the determining variables of the intensity, extent and severity of the spread of an epidemic, so it is essential to investigate epidemics from a regional perspective. Mathematical, statistical, network, and spatial simulation models can be used in spatial analysis for investigating the spread of epidemics. In this study, statistical methods are used as a basis. A possible way to reduce the severity of epidemics – be it health or economic effects – is to slow down the intensity of the spread. To this end, we carried out the retrospective study and examined the Győr-Moson-Sopron county during the period when the pandemic caused by the Covid-19 coronavirus was most intense in our country, just as it was in most countries of the world, too. The purpose of the research was to register the intensity of the spread of the today's epidemics, and therefore the dynamics of the negative effects caused by the epidemics.
Szabolcs Morvay
European Creative Cities - Good Examples Of The Creative City Theme
In: Ádám, Szilvia; Galambos, Katalin (szerk.) Tiéd a tér: Kultúra és együttműködés: Socio Summit 2023 – konferenciakötet
Kőszeg, Magyarország: Felsőbbfokú Tanulmányok Intézete (2023) 121 p. pp. 29-37., 9 p.
Available: untitled (sociosummit.hu)
The creative city concept is based on two things: culture and creativity. On these two important social values, the creative city builds a strategy that can launch city and regional development processes. We know many examples around the world, where city decisionmakers and urban planners relied on culture to try to implement structural changes in settlements that were facing economic diffi culties. In these places, culture proved to be a resource on which they were able to improve the often seemingly hopeless situation of the region. At the same time, the creative and cultural economy has also started to grow in the last few decades. A new social class appeared, which Richard Florida calls the creative class. And Florida believes that the members of this social class, the creative professionals, as a highly qualifi ed workforce have an huge impact on the growth of the urban economy. The possibilities inherent in culture and creativity were eventually recognized all over the world, and a series of initiatives and good examples enriched the toolbox with which we can activate the benefi cial use of our most valuable resources for the development of our cities. These examples are presented in this study.
Culture-based urban development. Creative city initiatives in Eastern and Central Europe.
Budapest, Magyarország: MCC Press (2023), 256 p.
ISBN: 9789636440107
Since Richard Florida's work on creative cities, we know that the development of an area is also possible through culture and creative industries. At the same time, there has been no summary work on the Hungarian and Eastern and Central European dimensions of culture-based urban development that deals with the creative initiatives and measures of the cities of our macro-region. In addition to clarifying concepts and describing the legal and institutional framework surrounding cities, this book explores and organizes the good practices that were born from the relationship between culture and urban development in our region. The book is a valuable and useful read for researchers and university students dealing with the topic, as well as practical specialists in settlements, as well as for those, who are just now getting to know the topic of the culture-based urban development.
Radu Săgeată, Bianca Mitrică, Andreea-Loreta Cercleux, Ines Grigorescu, Tamás Hardi
Deindustrialization, Tertiarization and Suburbanization in Central and Eastern Europe. Lessons Learned from Bucharest City, Romania
Land, 2023, 12, 1731.
https://doi.org/10.3390/land12091731
This paper intends to delve deeply into the current understanding of the ways in which the transition from a central-based economy to an economy relying on free competition has led to changes in the big urban centers, bringing about a change in the relationships with the suburban areas. The authors take into account the high population density, the lack of space, and the elevated price of land within the big cities, which leads to urban functions migrating beyond the administrative boundaries, thus favoring the process of suburbanization. Given the context, commercial forces shift, migrating from the center to the urban peripheries or even outside them. This research is based on a comprehensive process of participative investigation (2012–2022) in Bucharest, Romania’s capital city. The research relies on field investigation, statistical and quantitative analyses and bibliographical sources. The conclusions rely primarily on the idea that political changes cannot be separated from economic, cultural and environmental ones, highlighting globalizing flows and the development of big cities. Industrial activities, strongly developed within a central-based economy, have significantly declined, which is partly compensated for by the development of the tertiary sector and, in particular, of commercial services leading to a functional reconversion of the urban peripheries and of suburban areas. The conclusions suggest that it is very important to be highly careful regarding the dilemmas and challenges ensuing from uncontrolled urban growth; therefore, several measures of urban planning should be taken with a view to achieving a better cooperation between urban stakeholders and those from the metropolitan areas so as to attain some common objectives in infrastructure in order to reach an integrated regional development.
Dávid Fekete, Gábor Ágoston Barkó, Mihály Dömötör, Katalin Czakó
Changing Tourism Trends of the Benedictine Abbey in Tihany: Best Practices of a Hungarian Monastic Community
RELIGIONS 2077-1444 2077-1444 14 (4) Paper: 435 2023.
https://doi.org/10.3390/rel14040435
The touristic use of sacred sites is a widespread practice in Hungary. Throughout the past centuries, Christianity has dominated the history of the Carpathian Basin. The Hungarian State’s strong affiliation with the Roman Catholic Church dates back to its foundation over a 1000 years ago. Due to its location on the shore of Lake Balaton and outstanding natural environment, the Benedictine Tihany Abbey is a major touristic destination and a popular place of pilgrimage in Hungary. The objective of the present paper is to examine how touristic activities contribute to the livelihood of a Hungarian monastic community and local economic development in the 21st century. To answer the research questions, the study primarily relied on literature and documentary analysis, in-depth interviews, and the construction and processing of a database. The research revealed that in addition to the classic elements (e.g., guided tours in the abbey, museum exhibitions, concerts, etc.), the program offer developed by the monastic community of Tihany is capable of addressing new target audiences: the rapidly rising number of tourists from the Far East (mainly Japan, China, South Korea, and Russia). Despite remaining considerably below visitor numbers recorded by the abbey in the mid-1990s, a significant increase in visitor numbers was observed in 2018–2019. The economic activities of the Benedictines of Tihany comprise a number of different areas beyond tourism, e.g., agricultural production and candle making, both of which are integrated into their tourism offer and feature among touristic programs. As a major employer, the abbey exerts a positive impact on the population retention capacity of the settlement by offering jobs to local residents, and it also contributes to population growth by attracting a large number of highly skilled professionals who choose to settle down in the region. The paper shows the evidence of the pandemic on pilgrimage and religious tourism in Tihany.
Andrea Pozsgai, Tamás Hardi
TO DESCRIBE THE TERRITORIAL IMPACT OF URBANISATION, USING THE EXAMPLE OF SETTLEMENTS, AT DIFFERENT STAGES OF SUBURBANISATION
TELEPÜLÉSFÖLDRAJZI TANULMÁNYOK 13:1 pp. 45-64., 20 p. (2024)
The primary objective of the study was to determine how settlements at different levels of suburbanisation plan for diverse land use and the preservation of green spaces. A positive aspect of the analysis is that the municipalities of all 3 municipalities have a basic vision and strategy for making their settlements "liveable" and "sustainable", i.e. to ensure and increase the extent of green spaces, which is an essential condition for a healthy environment, as far as possible.
Following the change of regime, a negative trend in land use has been observed in the settlements affected by suburbanisation, with the overall proportion of green areas decreasing in all the sample municipalities. The most significant reduction is observed in Győrújfalu, the settlement most affected by suburbanisation, but the municipality with the highest level of regulation of urban development of the three settlements studied. Győrzámoly, which is part of suburban zone 2, has seen its population and built-up area increase more than Győrújfalu (over the period under study). The municipal documents are similarly strict in their regulations for the different character areas of the municipality as in Győrújfalu, but they also pay more attention to the protection of agricultural land. The smallest population increase has taken place in the municipality of Börcs, which is at level 3 of suburbanisation. As a result, the increase in the inhabited area is lower than in the previous two settlements. Regulation at the municipal level is more permissive compared to Győrújfalu and Győrzámoly.
Edit Somlyódyné Pfeil
The Validity and Prevailing of Settlement Network Development Based on the Functional Urban Area and Polycentric Development Aspect in Hungary
Comitatus: Önkormányzati Szemle 2023, 33/246, 171–182.
DOI: 10.59809/Comitatus.2023.33-246.171
In the last decade, we are faced with growing differences in internal territorial development, the lack of equal opportunities for access to public services, and the depopulation of some areas in Hungary. The study examined the results and further conditions of the Hungarian adaptation of the polycentric spatial structure, which is suitable for creating balanced territorial development and is widely used in the member states of the European Union. According to the author’s hypothesis, internal territorial-social-economic cohesion can be enhanced by spatially even distribution of cities of similar size, by connecting their elements into a network and bringing them functionally to the same level. This is complemented by the intensive horizontal relationship between each city and its catchment area, which must be based on mutual service provision. The criterion of polycentricism is that the centres of the regions have adequate transport connections and are easily accessible for their rural areas. The author argues in favour of the need for the creation of a polycentric spatial structure based on the network of cities with county rights in our country in order to develop the settlement network more equitably, which could better include the peripheral areas in the flow of development. The assessment of the chances of polycentrism to prevail led to the result that the state authorization for integrated development of cities and their catchment areas, as well as the provision of institutional framework for the cooperation of functional urban areas and elements of the urban network, is historically lacking, which is clearly reflected in the large differences in living conditions. Regrettably, the transport infrastructure developments that took place during the closed EU programming period will not be able to bring about a meaningful shift towards a polycentric spatial structure as long as the developments take place along bureaucratic state decision-making logic and the central government does not recognize the necessity of the formation of grassroots-initiated public policy networks.
Gombkötő Nóra, Stempelová Iveta, Takác Ondrej
Evaluating Sustainable Online Education: A Cross-Disciplinary Analysis of IT Device Utilization among Slovakian and Hungarian University Students
SUSTAINABILITY 16: 2 pp. 1-28. Paper: 699, 28 p. (2024)
https://doi.org/10.3390/su16020699
By the onset of the 21st century, online presence had become prevalent in higher education, with the COVID-19 pandemic further accelerating this trend. However, the success of online education and its assessment by students can differ significantly from region to region and according to the field of study. This can be influenced by students’ habits of using IT devices, but it can also occur the other way around. In this research, experiences related to online education were examined in the fields of Informatics, Agriculture and Pharmacy education at two higher-education institutions in Slovakia and one in Hungary, considering the environmental and social sustainability implications. In the study, in addition to simple statistical methods, a cross-tabulation analysis was carried out using Cramer’s V method. The results have shown that the students of the investigated institutions confidently navigate the online world; they are conscious users of IT tools without being addicted. A total of 74% of students in Mosonmagyaróvár believe they possess sufficient information about the risks associated with computers, mobile phones, and the Internet, whereas only 34% of students in Košice share the same sentiment. The reason for the differences between these characteristics can be attributed to the specialties of the different majors, and not to those arising from regional differences, raising important questions about the ecological sustainability of online education practices. A relatively great consistency can be observed in the assessment of online learning among students from the three institutions, with approximately 85% expressing overall satisfaction with the online learning experience. The easier availability of study materials and savings on travel are mentioned as advantages, contributing to economic sustainability. However, separation from their mates and the lack of practical training may be regarded as a disadvantage for them, as they seem to have a preference for face-to-face training. Overall, it may be concluded that purely online training in the fields of Informatics, Agriculture, and Pharmacy training is not feasible for the time being, necessitating a balanced and sustainable approach for the future.
Hegyi Judit, Troján Szabolcs, Miklósné Varga Anita, Gombkötő Nóra, Kacz Károly
Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis
BIO WEB OF CONFERENCES 125 Paper: 01010 (2024)
https://doi.org/10.1051/bioconf/202412501010
To demonstrate the sustainability of companies, some companies have already produced sustainability reports, most of which have been published on their websites, while others have only produced and made public the reports and certifications required by law. In the European Union, legislation as of 2014 required the preparation of non-financial reports for publicly relevant entities, companies and parent companies of large groups of companies considered to be entities and having an average number of employees of more than 500. However, in line with the European Green Deal and the Taxonomy Regulation, as of 2023, a new law has been introduced, which extends the sustainability reporting obligation to nonpublic large companies and public small and medium-sized enterprises. Agricultural enterprises should also be prepared for this reporting obligation. This study aims to examine the ESG indices of the sampled companies and seek a correlation between the quality of the information disclosed and the financial characteristics of the companies. The results show that while forestry companies pay more attention to the disclosure of this type of information, there is some under-disclosure in both sectors. © The Authors, published by EDP Sciences.
Károly Kacz, Judit Petra Koltai*, Anita Miklósné Varga, Szabolcs Troján, Tamás Vinkóczi
Sentinels of Sustainability: Practices of Agricultural Farms Clustered in Hungary’s Farmers’ Markets
DOI: 10.3303/CET24114163
The analysis of local farmers' markets (FMs) is an important part of sustainability issues, as the products they offer can guarantee both the proper functioning of local farms and healthy nutrition for inhabitants. The aim of this research is to identify the most important characteristics of FMs small-scale businesses related to agricultural activities based on a convenience sample in Hungary. The database obtained by the questionnaire survey was compiled based on the answers of a total of 220 farm owners/managers. The results were subjected to analysis using a K-means clustering method, which identified four distinct groups of farms with the highest weighting of turnover from agricultural activity. The clustering distinguished beekeeping, arable crop production, animal husbandry, and vegetable and fruit production, which were treated as a separate cluster. The observed differences between the groups indicate that farms primarily engaged in beekeeping and livestock farming have the highest turnover. These findings may be manifested by the group’s member farms in terms of higher professional representation and high-quality products. A noteworthy distribution-related finding is that livestock products exhibit the greatest average distance from the point of origin to the FM, which can be attributed to the sparse geographical location of the production sites. The results could have a considerable consequence for policymakers in informing them about the design of support opportunities and the identification of beneficiary groups.
Hegyi J., Makkos-Káldi J., Kacz K., Szalka É., Troján S.
Sustainability Analysis of the Financial Situation of Hungarian Food Companies
CHEMICAL ENGINEERING TRANSACTIONS 114 pp. 943-948., 6 p. (2024)
DOI: 10.3303/CET24114158
In this study, the economic and financial performance of the Hungarian food industry sector sample between 2017 and 2022 was examined, with a special focus on the sustainable development rate. The increasingly prominent adverse economic and environmental changes in recent years have had a strong impact on firm-level performance, which can cause national economic problems in a strategic sector such as the food industry. The assessment relied mainly on information from a financial position and profit and loss accounts. The data were used to determine financial ratios and to calculate different growth rates, which were used to analyse the financing and sustainable growth issues of the sector. The number of Hungarian food processing enterprises has gradually declined over the period under study, with a concentration trend in terms of enterprise size, form and employment structure, as well as within sectors. Turnover and expenditure show linear growth at current prices, with increases in the various profit categories. The asset structure is stable, and profitability is improving. The number of companies and employment in the sector has been steadily declining in recent years, while efficiency is increasing, with total sector turnover approaching HUF 6.5 × 1012. The increase in profits in the food industry is remarkable for all branches of the economy. The sector is adapting well to the negative effects of the changing economic environment. The results of the study can help business leaders in their planning work when considering the evolution of growth rates, particularly the Sustainable Growth Rate. Copyright © 2024, AIDIC Servizi S.r.l.