SUMMARY mintaszakaszok

SUMMARY. As a native of Generation Y, I had the opportunity to experience next to my agricultural engineer father how collective farms work. I have found that with the right professional management, the work is going smoothly on the cultivation of tobacco seedlings, at harvest or even at the cattle farm. I didn't see anything else at the time, only agriculture, yet this has not been the area that had an impact of my education. I graduated as an economist; life has brought it that way that the agricultural line was carried on by my brother, however, it defined my doctoral studies - that I am involved in - through my family. Because I do not have a degree in agriculture it motivated me to acquire specialized knowledge as much as possible, which address the current challenges for the agriculture. My goal was to do some research that could really be of practical use. It is well known that agriculture is a traditional sector in Hungary, to which the country also has geographical features. Loving the sector requires the same commitment as in education or healthcare. A common problem is that there is a particularly high labour shortage in the sector and at the same time, global processes call for sustainable production, as it requires a larger volume of production on the same land due to its growing population. Efficient production could be achieved by farmers by exploiting the potential of technology, however, due to the fragmented land areas (typical of Hungarian agriculture) and the lack of capital (typical of the vast majority of farmers), the expansion of precision technology still awaits. Another problem in agriculture is that the average age is very high, which is critical in several ways: on the one hand, it is forlorn who will lead the farms in the future; on the other hand, the younger generation would be better to master the latest technology. One thing is for sure: it is almost impossible to achieve efficient management without cooperation. To this end, a number of studies have been carried out, in which e.g. the need for producer organizations has been demonstrated by economic contexts or the sharing of machinery. At the beginning of my research (autumn 2018) I dealt with the problem of apple growers in Szabolcs, about which I was able to draw conclusions based on the information available in the literature. Apple growers are in a vulnerable position, because processing plants and purchasers form the purchase price, the negative effects of which are exacerbat...

SUMMARY. The participants of the single European insurance market face massive burden with the seve- rity of requirements, however not even the consumer is able to navigate among the information requirements cumulated often by law protecting consumer in precontractual and contractual phase. Public law contains provisions in connection to information requirements of insurance companies and insurance intermediaries toward customers as well as sanction of breach of this provisions; but also private law has importance in this context. In our study we refer to the connection of public and private norms in delictual and contractual liability reflecting recent legislation, the relationship between the different enforceable claims is also being examined. xxxx://xx.xxx.xxx/0000000/XX.0000.0.00

SUMMARY. The year 2023 is a milestone from the point of view of the management of insurance contracts, because the new international accounting standard (IFRS 17) - which entered into force on 01.01 2023 – has significantly changed the principles of accounting for in- surance contracts, and the financial reporting of insurance companies. The transition to the new standard - due to the complexity of the new regulation – doesn’t save time and resources, it is a real teamwork. In this interview, experts explain what makes the transition project successful, how to present the changes to the owners, and what are the advantages and disadvantages of the requirements of the new standard. The "formula" is not simple, because the accounting regulations have become internationally uniform, but the effects of its application - due to the differences in the external environment and internal operations of insurance companies - can be both positive and negative. xxxx://xx.xxx.xxx/00.00000/XX.0000.0-0.000 Xxxxxx Xxxxx a KPMG Tanácsadó Kft. igazgatója, bejegyzett könyvvizsgáló. A KPMG biztosítási és aktuáriusi tanácsadói gyakorlata egyesíti a technikai szaktudást és a gondosan megtervezett folyamatokat az iparágra jellemző üzleti folyamatok átfogó ismeretével és a széles körű piaci tapasztalatokkal, ezáltal kínálva egyre fejlődő, magas színvonalú és rugalmas tanácsadási szolgáltatásokat. Xxxxxx Xxxxx 1999-ben csatlakozott a KPMG-hez, és a biztosítási üzletágra specializálódott; sokéves könyvvizsgálói tevékenysége révén szerteágazó és mélyreható ismereteket szerzett a biztosítási szektorban. Munkája során számos magyarországi és nemzetközi biztosítótársasággal és fiókteleppel működött együtt, széles körű szakmai tapasztalattal rendelkezik mind az élet-, mind a nem-életbiztosítás területén. A biztosítási üzletágban IFRS és egyéb számviteli tanácsadási projekteket vezet, továbbá tapasztalattal rendelkezik biztosítótársaságok megvásárlására vonatkozó, befektetési tranzakciót megelőző átvilágítási megbízások irányításában.

SUMMARY. Corvinus University of Budapest hosted a conference “On the insurance market for lawyers, insurance law for economists”, where the closing session discussed IFRS 17, which regulates the accounting of insurance contracts on international level. The speakers mentioned the role of IFRS 17, and the requirements surrounding the implementation of the standard, focusing on the resources needed to implement the regulation. The experts then presented the general model of the standard, outlining the most important rules and accounting steps. In the end, the implications of the standard were visited, looking at the possible effects on the business processes, planning, and performance measurement by stakeholders Kulcsszavak: biztosítás, IFRS 17, nemzetközi számvitel, biztosítási számvitel, áttérés Keywords: words: insurance, IFRS 17, international accounting, accounting for insurance contracts, implementation xxxx://xx.xxx.xxx/00.00000/XX.0000.0-0.00 A Budapesti Corvinus Egyetemen tartott ,,Konferencia a biztosítási piacról és jogról” c. konferencia záró pódiumbeszélgetése a biztosítási szerződéseket szabályozó nemzetközi számvitel standardot, az IFRS 17-et vette górcső alá. A témát három biztosítási számvitellel is foglalkozó szakember vitatta meg: Xxxxxx Xxxxx, a KPMG igazgatója, Xxxxxxx Xxxxx, a PWC üzlettársa és Xxxxx Xxxxxxx, a Corvinus Egyetem oktatója, valamint a CIG Pannónia Biztosító kockázatkezelési vezetője. A beszélgetést Xxxxxxx Xxxxxx Xxxxx, a Corvinus Egyetem Számviteli és Jogi Intézetének vezetője moderálta. A cikkben röviden összefoglaljuk a panelbeszélgetés eredményeit azzal, hogy a diszkurzust kiegészítjük a szabályozás részletesebb tartalmával, segítve ezzel egy teljesebb kép kialakítását. A beszélgetés első részében a panel tagjai tisztázták a hallgatóság számára, hogy mi is bújik meg az IFRS 17 betűszó mögött. Az IFRS-ek (International Financial Reporting Standards) rendszere egy nemzetközileg elfogadott szabályrendszer, amelynek fő célja, hogy egységes, összehasonlítható és magas színvonalú pénzügyi beszámolási elveket1 fektessen le2 . Tekintettel arra a tényre, hogy az IFRS-ek komplex számviteli szabályokat tartalmaznak, amely feladatok rendkívül összetettek, ezt a szabályrendszert a jelentősebb súlyú vállalkozásoknak szánják. Jelenleg jelentős súlyúnak azokat a vállalkozásokat kell tekinteni, amelyek papírjai nyíltpiaci (pl. tőzsdei) forgalomban vannak3 ; természetesen önkéntes lehetőségként az IFRS-ek alkalmazása – bizonyos korlátok mellett –...

SUMMARY. The essay treats the new results of the unification of the european contract law. This process is more and more importantfor the Member States, since this affects a new jield of their sovereignty and directly the legal relations of the citizens.

SUMMARY. The study compares the methods of the regulation and the respective market background of the insurance contract rules in the Civil Code of 1959 and the Civil Code of 2013, currently in force. It is demonstrated that the complex approach of the 2013 legislation, by differentiating between the B2B and B2C areas and by the dominance of non-mandatory rules in the former, is more suitable in a competitive market economy. In the practice, however, despite the growth in the insurance market figures, the extensive product development, also expected from the non-mandatory legislation, cannot be seen, as the market players do not seem to make use of the potential, offered by the flexibility of the law. Analysing the possible reasons of this situation, the author mentions the parallel presence of the former Civil Code and the mandatory structure of the law on compulsory motor liability insurance with a rigid, administrative focus, the restrictive interpretation in certain cases by the regulator, as well, as the resulting sociological effects, xxxx- ver, his conclusion is that the main explanation of the situation is connected with the imperfect operation of the Hungarian insurance market, the obstacles of meaningful competition and the uncertainties brought about by the interventions of the state into the market spheres.

SUMMARY. Atypical contracts ( such as sui generis, namely independent contracts) in a limited sense, are that kind of contracts which contains mainly such factors in a case that are predominantly or not at all have been regulated by acts, and these factors are not only a mixture of other kind of innominated categories but they are constituting a qualitatively new unit. Essentially the new civil code would the contractual relations of commercial market and private persons' non consumer relations uniformly regulate. According to the Conception, the new contractual law have to so create that these would be able to mediate the contractual relations of commercial market, and they would contain legal standards for such situations. However this basic conception leaves that demand of business circles, so the single contracts accurately separate, out of consideration. Therefore the long years ago existing but diversified regulated contracts do not get jus- tification in the new civil code.

SUMMARY. Control of pesticides is particularly important because of the large-scale use and potential toxicity of active ingredients both from food safety and environmental points of view. There are many factors that may influence the distribution and the concentration of pesticide residues present on treated crops. These factors contribute to the inevitable variability of residues in the sampled lot, and the uncertainty of sampling. In order to be able to correctly assess the residue values obtained from laboratory analysis, information on the combined uncertainty of measured residues should be available. Most commonly, the uncertainty of sampling is the main contributor to the combined uncertainty of the measured residues, nonetheless it is often ignored in practice when the results are evaluated. The maximum permitted level of pesticide residues in products is regulated by statutory limits. International organizations require the use of standard sampling procedures for different measurements, but ignore the uncertainty of sampling, as the maximum residue limits refer to the average residue content of a sample that is taken according to the requirements. Verifying the compliance of a product is the responsibility of the producer. For the product not to be rejected by the competent authorities, the product should be tested by the owner before placing it on the market. During the self-control of commodities, the combined uncertainty, including also sampling, of the measured residues has to be considered. Analyses are expensive, therefore optimal use of available resources is essential. In my thesis, beyond analyzing the contributing factors of combined uncertainty of the measured results, there is a special emphasis on the estimation of uncertainty of sampling. Uncertainty was determined depending on sample size and the number of tested lots, and generally applicable conclusions were drawn regarding the 95% confidence limits from computer modeling experiments conducted with primary samples, taking into account the information on pesticide residue distribution. The database consisted of 182 datasets of pesticide-crop combinations, each containing 100-300 residue values from primary samples taken from fields treated according to normal agricultural pracitce. Furthermore, datasets following lognormal distribution were generated, as it was proved to be the best to describe the distribution of pesticide residues in primary samples. The modelling resulted in unbiased est...

SUMMARY. In order to understand the institutions of the labour law, it is essential to examine its historical grounds. The labour law relations were already regulated in the ancient times, in the Roman Law, especially as the locatio conduction operarum. In the middle ages the importance of the labor law was small, though as a sign for the future the contracts of servants, guilds, manufactures and the contracts of the mine workers appeared. The Labour Law in its sense nowadays was established by the technique revolution and the capitalism. In the liberalism of concluding the contracts the labour contract made clear that the parties are not in the same position, and it is against the principle of the balance of the private contracts. This led to the interference of the state, to the institutions of the collective labour law, which made the situation more a less better. These measures of the collective labour law, especially the collective contract, helped a lot the development of the labour contract and the labour law relation. Recently the provisions of the labour law contract have been under the influence of the European Union law's harmonization. This is a stable period and it creates balance between the parties.

SUMMARY. For the above-mentioned reasons, the Authority questions the compatibility of the proposed scheme with the EEA Agreement. In the EEA aid towards transport of raw materials or interme- diate products can normally only be granted in the outermost regions of the EU. However, it can be considered whether tran- sport aid for these products can be granted in the case of schemes limited to least populated regions.