In our study, we focused on the fourth industrial revolution, which is the revolution of machines at the same time and which affects the world of worthy human work significantly. Let us examine the ...reasons behind the machine wrecking in the modern era and the technophobia, the negative and positive outcomes of additional spare time, and the state of unemployment. We touch upon the historical antecedents of modern machine wrecking and its present situation. We briefly draw possible alternatives as regards the subthemes. In this study, ethics is ascribed a focal attention since we approach the trends that affect the world of work and have an economic significance in the context of the fourth industrial revolution. We examine the process of Industry 4.0, which has led to a significant transformation of production processes from the aspect of taxation – for example, how the automation of the production processes influences the transformation of the tax system, where humanity is in the changing financial world, or which aspects of the tax system change in the age of the Fourth Industrial Revolution.
The system of managing state property and providing public services was renewed after 2010 in Hungary. As a result of the change in the legal environment and the new regulation, the role of ...state-owned companies has increased. Today, public services can only be provided through publicly owned companies in almost all sectors. The system of public service tasks was also signifi cantly affected by the introduction and expansion of offi cial price regulation. The economic operation and legality of the companies can be examined by inspections. The transparency of the companies is achieved by publishing these audit experiences and reports. In my study, therefore, I rely heavily on practical experience to present the regulatory cadastre.
The system of managing state property and providing public services was renewed after 2010 in Hungary. As a result of the change in the legal environment and the new regulation, the role of ...state-owned companies has increased. Today, public services can only be provided through publicly owned companies in almost all sectors. The system of public service tasks was also significantly affected by the introduction and expansion of official price regulation. The economic operation and legality of the companies can be examined by inspections. The transparency of the companies is achieved by publishing these audit experiences and reports. In my study, therefore, I rely heavily on practical experience to present the regulatory cadastre.
The centralization process in Hungary affects the local governments too. From 2010, they face weakening of their competencies and taking away of their task and with it, restrictions of their rights ...in some aspects. This paper aims to explore one aspect of the restriction, the changing of ownership of their task-bound assets with legislative means. To show the process, two cases of such restriction will be examined, both affecting the capital of Hungary, Budapest and both being symbolic project for the Government and the municipalities too.
In our study, we focused on the fourth industrial revolution, which is the revolution of machines at the same time and which affects the world of worthy human work significantly. Let us examine the ...reasons behind the machine wrecking in the modern era and the technophobia, the negative and positive outcomes of additional spare time, and the state of unemployment. We touch upon the historical antecedents of modern machine wrecking and its present situation. We briefly draw possible alternatives as regards the subthemes. In this study, ethics is ascribed a focal attention since we approach the trends that affect the world of work and have an economic significance in the context of the fourth industrial revolution. We examine the process of Industry 4.0, which has led to a significant transformation of production processes from the aspect of taxation – for example, how the automation of the production processes influences the transformation of the tax system, where humanity is in the changing financial world, or which aspects of the tax system change in the age of the Fourth Industrial Revolution.
A helyi önkormányzati autonómia mind több vetületét érik kihívások az utóbbi években. A feladataikat újradefiniáló önkormányzatok számára kiemelten fontos a jogalkotási képesség, különösen a XXI. ...század követelményeinek való megfelelést szolgáló új jogintézmények kialakítását lehetővé tevő eredeti jogalkotó hatáskör. Az önkormányzati működés egyik, az utóbbi években fókuszba helyezett területe az állampolgári bevonást szolgáló új mechanizmusok kidolgozása, a részvételt segítő új jogintézmények megalkotása. Az erre irányuló jogalkotás azonban a jelenlegi jogi környezetben gyakran nehézségekbe ütközik. A tanulmány Budapest Főváros Önkormányzata egyik részvételi eszközének megalkotásán keresztül mutatja be, hogy a helyi jogalkotó milyen kihívásokkal szembesül akkor, ha állampolgári bevonás új eszközét igyekszik kialakítani. Ehhez – a helyi jogalkotásra vonatkozó jogszabályi környezet, valamint a helyi részvételi demokrácia eszközeinek rövid bemutatását követően – a tanulmány végigköveti a kodifikációs folyamat egészét, bemutatja az így létrejött jogintézményt, valamint feltárja a társadalmi egyeztetés, a hatásvizsgálat, valamint a kodifikáció során a jogi környezetbe való beillesztés kapcsán felmerült, és a jogszabályhoz fűzött indokolásban is bemutatott dilemmákat.
The Porto Metropolitan Area (Área Metropolitana do Porto, AMP) is a framework of cooperation between 17 municipalities and several districts. This metropolitan area has a specific, inter-municipal ...model of urban governance. In our research, we found that cooperation is significant mainly in sectors where the central legislature has essentially made this mandatory, by designing the AMP and defining its powers. In addition to AMP, only partial cooperation has been established in the field of waste management, and in the field of human public services and in the performance of public authority, there is essentially a set of autonomous organisational solutions. However, despite all this fragmentation, the above system ensures the satisfactory functioning of the metropolitan agglomeration. This also underlines the importance of transport management in urban areas, since this functioning system is based on an integrated and intermodal transport system.
In our present paper, we analyze the accounting aspects of digitalization and industry 4.0 in Hungary. First of all, the accounting profession is a traditional profession and accounting rules and ...principles are established and have been the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession, either. Challenges for the accounting profession are reflected in the need for rapid adaptation and transformation of business practice and business processes without abandoning basic accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization brings for the accounting profession. The paper seeks to examine how, through environmental accounting, the broader context of corporate sustainability could be incorporated into the developing vision for Industry 4.0, the fourth industrial revolution.
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