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1.

001-es BibID:BIBFORM104152
Első szerző:Chalgynbayeva, Aidana
Cím:The most relevant factors and trends in energy cooperation between Kazakhstan and China, focused on renewable energy sources (RES) / Aidana Chalgynbayeva, Bai Attila
Dátum:2021
ISSN:1789-221X 1789-7874
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény hazai lapban
folyóiratcikk
Megjelenés:Apstract. - 15 : 3-4 (2021), p. 5-16. -
További szerzők:Bai Attila (1967-) (agrár-közgazdász)
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Intézményi repozitóriumban (DEA) tárolt változat
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2.

001-es BibID:BIBFORM107054
Első szerző:Gabnai Zoltán (gazdasági agrármérnök)
Cím:Development of the European Union's environmental policy and its measures for climate protection : a review / Zoltán Gabnai
Dátum:2022
ISSN:1789-221X 1789-7874
Megjegyzések:The negative impacts of human activities on the environment and nature can be felt worldwide. Thus there is a growing focus on measurements that keep sustainability in mind. As one of the main pioneers of environmental protection and sustainability efforts, these aspects are more and more prevalent in the current environmental policy of the European Union (EU). In this review article, the development of the environmental policy of the EU is presented. After listing the main milestones, the role of the EU in the area of environmental protection, the frameworks built around the goals and the roles of the institutions are discussed. Then - with an international detour - the details of the Paris Agreement about climate change and the state of the 20/20/20 commitments are summarised. In the remaining parts of the article, the focus is on the climate protection goals of the EU for the next three decades, the expected future directions, and the agenda of the von der Leyen Commission concerning climate protection. An important step and tool for achieving the goals set until 2050 is to incorporate climate and environmental protection elements to the 2021-2027 budget of the EU. In order to achieve the expected effects, it is crucial to develop the right tools of the environmental policy, to form a widespread cooperation, to raise awareness, and incentivise and support the innovative solutions in the sustainability area.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény hazai lapban
folyóiratcikk
climate action
environmental strategy
Paris Agreement
sustainability
Megjelenés:Apstract. - 15 : 1-2 (2022), p. 5-13. -
Pályázati támogatás:ÚNKP-20-4
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3.

001-es BibID:BIBFORM116597
Első szerző:Posta László (agrárökonómus)
Cím:The place of amortization among costs, as well as effect of different depreciation calculation methods on management from business economic and financial view of point / László Posta, Imre Túróczi, Ibolya Szentesi
Dátum:2023
ISSN:1789-221X 1789-7874
Megjegyzések:Due to the accelerated inflation in the past year, the attention focused on the risk of replacement of assets. It is a well-known fact that after the wear and tear of the fixed assets, their replacement is a serious task for the companies. During the functioning, the fixed asset provides resources (financial) on two branches, respectively it will pay off. One direction is the amortization, which reduces the profit as a cost, but does not involve (cash flow) expenses. The other direction of return is the profit, which provides the necessary amount for the development after having payed the taxes. The source of the profit sector increases in value in the event of an increase in inflation, since the source of amortization continuously generated during the period of operation has been devaluing by the end of the functioning period. In our article, we try to present the place of amortization (depreciation) among costs, based on several aspects. After that, we will present the different description methods based on their characteristics, giving priority to what their use means for the entrepreneur. We support this with the help of model calculations. We present what mean the amortization accounting methods assuming that management is without inflation or between inflationary conditions. Based on this, we try to formulate proposals on how state intervention how could help businesses in inflationary economic conditions beyond that it would be more permissive in the choice of description method. Following the business economics approach to the question, we will examine the effect of amortization on tax base and the income, taking into consideration financial and accounting aspects. Considering that the use of the fixed assets and thus the expected return period takes several years, we must attention to the careful planning of the amount of replacement costs. When determining the required capital value, we cannot ignore the time factor, the time value of money. The required value of capital accumulation supplementing amortization per period is determined using the annuity method. In our article, we demonstrate what kind of loss inflation causes and to what extent it is necessary to create a source from the generated profit. Dealing with the topic can be considered relevant for two reasons: on the one hand, it is justified by the high inflation experienced in 2022-2023, and, on the other hand, we are missing taking into consideration the time value of money in the Hungarian accounting and planning system.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény hazai lapban
folyóiratcikk
costs, amortization, amortization methods, time value of money
Megjelenés:Apstract. - "Accepted by Publisher" : - (2023), p. 126-131. -
További szerzők:Túróczi Imre (1960-) (közgazdász) Szentesi Ibolya (1968-) (közgazdász)
Internet cím:Intézményi repozitóriumban (DEA) tárolt változat
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4.

001-es BibID:BIBFORM109212
Első szerző:Szabó Levente (közgazdász, gazdasági agrármérnök)
Cím:Potential impact of the European Green Agreement on EU and Hungarian crop production / Szabó Levente, Madai Hajnalka, Nábrádi András
Dátum:2022
ISSN:1789-221X 1789-7874
Megjegyzések:European arable farming, including Hungarian arable farming, faces a huge dilemma: how to contribute to and maintain the global food supply while reducing greenhouse gas emissions while main taining biodiversity, but reducing inputs that are potentially damaging to society and the environment while ensuring that no more land is taken out of production? Not to mention that the increasingly urgent need to tackle climate change is also placing additional demands on EU agricultural decision-makers. Under the European Green Deal (GD), the 'From Farm to Fork' (F2F) strategy will help achieve climate neutrality by 2050, with a target of a 55% reduction in greenhouse gas emissions by 2030. Achieving this will require significant changes in food production, a shift in crop health strategies and accelerated innovation in the agricultural sector. The study addresses these issues. Our first hypothesis (A1) is that the GD and F2F strategies can be implemented without problems and without losses. Our second assumption (A2) is that the know-how solutions and the technological conditions for precision agriculture that are already available exist, and that all of these already justify the feasibility of A1. In order to prove this, we have reviewed recent and up-to-date literature on DG and F2F. For A1, we found that there are pro and con findings in the literature. However, the summary finding is not positive. The conclusion of the studies, based on data calculations, is that EU agriculture faces huge additional costs if it is to maintain production and reduce environmental pressures. Their calculations suggest that more people will be disadvantaged by the decisions, and that millions of euros could be lost to the public. However, the article also shows that there are many cases where positive results can be achieved even with reduced chemical use. Facts and figures from international and Hungarian technological and know-how solutions and their trials at plant level show that the DG's objectives are already partially achievable. It has been established that the systematic use of precision technologies allows to increase the natural and at the same time the economic efficiency. In our work we have used the results of primary and recent secondary research. We have shown the downsides of GD, but also that with targeted support, the objectives of sustainability and GD can be approached. Changes in 2022, drastic price increases for inputs including fertilizers and pesticides, inflation at a 20-year high, energy prices spiraling out of control, and an almost unprecedented drought affecting crop production and horticulture, point to the need for a radical change in technology, thinking and regulation. And all this to ensure that there is enough affordable food in Hungary, that there are export products within and outside the Community, and that those working in agriculture have a decent living.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény hazai lapban
folyóiratcikk
European Green Agreement
EU
crop production
Hungary
Megjelenés:Apstract. - 16 : 2 (2022), p. 1-18. -
További szerzők:Madai Hajnalka (1971-) (agrármérnök, közgazdász) Nábrádi András (1956-) (közgazdász, agrárökonómus)
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5.

001-es BibID:BIBFORM108971
Első szerző:Vida Viktória (közgazdász, gazdasági agrármérnök)
Cím:Food waste in EU countries / Viktória Vida, Tünde Zita Kovács, Adrián Szilárd Nagy, Hajnalka Madai, Beáta Bittner
Dátum:2022
ISSN:1789-221X 1789-7874
Megjegyzések:The biggest challenges of our time include meeting the demand growth resulting from the explosion in population growth and achieving sustainable management. In terms of food, the most significant problem is, on the one hand, that a large part of the population is hungry and, on the other hand, excessive food waste, which results not only in wasted food but also in wasted resources used for its production, transport, packaging and storage. Do to this the unconsumed food has a profoundly negative impact on the environment and the economy. There is a pressing need to prevent and reduce food waste to transition to a resource-efficient Europe. In this study, we would like to show how food waste changes in different countries, focusing on Europe. Our results show a significant discrepancy between Member States' data and where waste is generated. We find no significant correlation between GDP per capita and total food waste, but we find a moderately strong correlation between GDP per capita and restaurant waste at the point of generation.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény hazai lapban
folyóiratcikk
food loss
food waste EU-27
Megjelenés:Apstract. - 16 : 2 (2022), p. 1-10. -
További szerzők:Kovács Tünde Zita (1978-) (közgazdász) Nagy Adrián Szilárd (1975-) (gazdasági agrármérnök) Madai Hajnalka (1971-) (agrármérnök, közgazdász) Bittner Beáta (1980-) (közgazdász)
Pályázati támogatás:ÚNKP-22-3
Egyéb
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Intézményi repozitóriumban (DEA) tárolt változat
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