Magyar alkalmazkodás az Európai Unió foglalkoztatás és szociálpolitikájához – tanulságok (The experiences from the Hungarian adaption to the common employment and social policy of the European Union)

A tanulmányban áttekintjük az európai foglalkoztatás- és szociálpolitika kialakulását és történetét, valamint a területen alkalmazott speciális koordinációs módszert. Ezt követően a csatlakozási tárgyalások elemzésével bemutatjuk a hazai politika helyzetét a csatlakozás időpontjában. Az elmúlt időszak foglalkoztatási adatai segítségével megvizsgáljuk a hazai és európai foglalkoztatás- és szociálpolitikai intézkedések hatásait. A cikk zárásaként a magyar EU-elnökség prioritásait és az aktuális közösségi terveket vesszük szemügyre. ______ The article gives a review on the history of the common employment and social policy in the European Union, with special attention to the coordination methods used in the field. The article also analyses the accession negotiations and the domestic policy situation at that time of Hungary's accession to the EU. With the data of recent years, the effects of the Hungarian and common EU measures are also examined. Finally, the priorities of the Hungarian Presidency of the European Council along with the current common policy plans are also demonstrated.

Tax implications of dividend policy

This study examines the tax-arbitrage possibilities on the Budapest Stock Exchange between 1995 and 2007. The theoretical possibility for the arbitrage is the different taxation for different stockholders, for the private investors and for the institutions: the institutions had higher taxation on capital gain while private persons in the whole period had tax-benefits on capital gains. The dynamic clientele model shows, that there is a range of the price drops after dividend payouts which guarantees a risk-free profit for both parties. The research is based on the turnover data from 97 companies listed on the Budapest Stock Exchange. We have tested the significant turnovers around the dividend-dates. The study presents clear evidence that investors continuously did take advantages on the different taxation.

Social resources in local development. Conference proceedings

It was the intention of the Institute for Sociology and Social Policy at the Corvinus University Budapest in collaboration with the University of Trento to reflect the breadth of local development studies in the conference it staged in June 2011 ‘Social Resources in Local Development’. The event was in the framework of ‘Efficient Government, Professional Public Administration and Regional Development for a Competitive Society’ which is part of the TAMOP Project 4.2.1/B-09/1/KMR – 2010-0005 (Social and Cultural Resources Development Policies and Local Development Research Workshop led by Professor Zoltán Szántó). All the papers which feature in this volume were presented at the workshop. The research activity behind these papers (with the exception of Blokker) was supported by the aforementioned TAMOP project. The event was attended by a range of international participants including Erasmus Mundus students from the University of Trento and Corvinus students taking the MA in Local Development. It is hoped that this publication of conference proceedings highlights some current and key issues and controversies in local development research and academic debate.

Spillover: the empirical utilisation of the concept. An empirical review of the social scientific corpus between 2004-2014

In recent decades, spillover has become a highly influential concept which has led to the initiation of new theoretical and methodological approaches that are designed to understand how people attempt to reconcile their work and private lives. The very notion of spillover presupposes that these spheres are connected, since the people who move between them bring certain ‘less visible’ content with them such as cognitive or affective mental constructs, skills, behaviors, etc. This paper attempts to create fresh insight into the different areas, themes and methodologies related to how spillover has been addressed over the last ten years. Four main categories are discussed based on the 76 academic articles that were selected: (1) general spillover research, (2) job flexibility and spillover, (3) individual coping strategies, and (4) the spillover effect on the different genders. The final section of the paper provides a tentative synthesis of the main conclusions and findings from the examined papers.