A családi vállalkozások pénzügyi sajátosságai (Specialities of Family Business Finances)

A tanulmány a család és a vállalkozás pénzügyeinek kapcsolata, az utódlás finanszírozásának kérdései, a pénzügyi menedzsment, a hitelfelvétel és eladósodottság, a tőke forrása, a családon kívüli tőkebevonás és az eladás pénzügyi vonatkozásai mentén vizsgálja a családi vállalkozások pénzügyei sajátosságait. Ilyen sajátosságok bőséggel vannak, a családi cégek a nem családiaktól számos vonásukban különböznek, még pénzügyi tekintetben is egyedi jellemzőkkel bírnak. Ezek a pénzügyi ismérvek nem a szektorra jellemző diszfunkcionalitások, hanem a családi cégek alapvető jellemzőiből fakadó üzleti viselkedésmódok. A szerző jelen munkájában arra vállalkozik, hogy rávilágítson a családi vállalkozások pénzügyeinek ismérveire. ______ Family businesses play an important role in every economy of the world’s countries and they differ from non-family ones along several features. They have also unique characteristics in their financial affairs. The author of this work undertakes to highlight that the characteristics of family business finances are not improper functionalities of the sector but unique business behaviours of family businesses stemming from their basic characteristics. The study examines the peculiarities of family business finances along the relationship of financial affairs of the family and the business, the financial challenges of succession, the financial management, the source of the borrowing and the capital, the indebtedness and the financial aspects of selling.

Links between migration and the presence of foreign combatants in armed conflict

This article explores the connections between migration and foreign combat, offering an improved definition of „foreign fighters,” and a general concept of foreign combatants’ behaviour as an anomalous form of migration. In contrast with the popular discourse and terrorism-related concerns about present-day Western European foreign fighters in Iraq and Syria (and their return to Europe) and Middle Eastern migrant refugees (and their arrival in Europe), the intention of this article is to offer a conceptually thorough consideration of the causal connections between movements of migration and the presence of foreign combatants in armed conflict, informed by a wide sample of cases. Such an assessment has to take place with a view to all forms of migration (including forced migration), all forms of foreign combat (not only foreign combat on the side of non-state actors as David Malet's oft-cited but overly restrictive definition would imply), and regions of the world beyond the Middle East and Islamic countries. Along these guiding lines, the article points out many comparatively rarely considered cases of foreign combat as well as the underestimated obstacles in the way of fighting abroad. Taking account of the latter allows refutation of a key implication of „new war theory” (its focus on „greed” as a motive of combatants), in light of the continued importance of cultural factors and ideological motives for participation in foreign combat.

The Syrian refugee crisis reconsidered: The role of the EU-Turkey Agreement

The aim of the article is to analyse the roots of the current refugee crisis in Syria. The author argues that the most effective way to solve the crisis can only be to re-establish order and stability in Syria and Iraq. However, even with the most recent international attempts to bring the different Syrian actors to engage in proximity talks, re-establishing order in Syria will not be possible in the short term for the international community. Therefore more attention is needed to address the refugee crisis in the neighbouring countries. Due to its geographical location Turkey is the most important host and transit country for Syrian and other migrants. Turkey lacks the appropriate legal system and infrastructure to handle the situation. The author argues that the international community must make a greater effort to provide the refugees with basic necessities. The EU-Turkey agreement is an important step forward, but it lacks a truly comprehensive approach to solve the crisis. Turkey’s foreign policy toward Syria further complicates the challenge arising from the Syrian crisis.

The principle of non-refoulement under international law: Its inception and evolution in a nutshell

The article first gives an overview of the formation and the evolution of the principle of non-refoulement under international law. The different meanings of the concept in the asylum and human rights contexts are then discussed and compared, with due regard to the convergences that arose in the course of legal developments. In doing so, this short piece also draws attention to certain controversial issues and blurred lines, which have surfaced through the practical application of the prohibition of refoulement. Identifying the contours of the concept and clarifying its content and its effects may help in appreciating the implications that stem, in the current extraordinary times of migratory movements, from the fundamental humanitarian legal principles of which the imperative of non-refoulement forms part.

The Multilateralisation of Soviet Bloc Security: The Hungarian Revolution from an Eastern European Perspective

The Hungarian Revolution is often analysed in a national context or from the angle of Hungarian-Soviet relations. From this perspective, the Eastern European satellites seem mere puppets and the Soviet bloc a monolith. Archival evidence nevertheless shows that the Kremlin actually attempted to build a new kind of international relations after Stalin’s death in 1953, in which the Eastern European leaders would gain more scope for manoeuvre. This attempt at liberalisation even facilitated the uprisings in Hungary in 1956. Avoiding a teleological approach to the Hungarian Revolution, this article argues that the Soviet invasion was neither inevitable, nor wholly unilateral. Khrushchev even sought to legitimise the invasion in bilateral and multilateral consultations. There was a mutual interest in sacrificing Hungary’s sovereignty to safeguard the communist monopoly on power. This multilateralisation of Soviet bloc security is an important explanatory factor in an analysis of the Revolution and its repercussions in Eastern Europe.

In Search of Sovereignty: Central and Eastern Europe, 1956-1989

International theory is replete with contested concepts, none more than state sovereignty. Although embodied in the UN Charter, it came under continuous strain during the early Cold War, culminating in the crucial year of 1956. Subsequent Soviet ideologists sought to justify the invasion of Czechoslovakia as „limited sovereignty”, dubbed by US analysts the "Brezhnev Doctrine". A few Western scholars thought this ended with the "non-invasion" of Poland in 1980-1981, but Russian archives reveal that it was not annulled until spring 1989.

Spheres of Influence: A Few Reflections on the Concept

In the frame of the Ukrainian crisis the question of spheres of influence has returned to political discourse. This may be an awkward subject, but what if we only deny the existence of such power constellations as spheres of influence? Do spheres of influence exist, or are they relics of history, and mere rhetoric? And if they exist, where can we find them? The hypothesis in this article is that instead of being a tangible reality, spheres of influence are obscure and contested political constructions, which nevertheless can have an impact on political behaviour. To demonstrate this, the article will first introduce a few examples of the current use of the concept. Secondly, a few remarks follow concerning the different IR schools of thought, and conceptual history as a method. Next, the article turns to discussing a few dictionaries and the empirical material for the present inquiry, which consists of recent textbooks, i.e. the current political science curriculum in one particular university, at the University of Tampere, Finland. More empirical cases deal with the division of Africa, the post-WWII situation, and the Hungarian revolution of 1956.

Conceptualising the Events of 1956: The Elusive Quest for a Conveniently Simple Definition

The objective of the following article is to give the reader a perspective on the events of 1956 in Hungary – known commonly as the 1956 Hungarian Uprising or Revolution (or as it is sometimes called in Hungary: the 1956 Revolution and Freedom Fight) – from the point of view of counterinsurgency theory. The author intends to show that the current theory has many problems and shortcomings when it comes to the analysis of the events of 1956 because of the unique set of circumstances which prevailed at that time.

The Hungarian Revolution of 1956 at Sixty Years, Liberal Reform, and the Search for a Useable Past

The story of the 1956 Hungarian Revolution at sixty years remains contested. The current center-right government led by Prime Minister Viktor Orbán at once embraces the Revolution and yet at the same time trumpets the failure of the liberal states of the West. Hungarians are encouraged to view the authoritarian politics of Vladmir Putin as a successful model worthy of emulation. In this light the liberal state envisioned by many of the revolutionaries, let alone the liberal state expected by the European Union stands in contrast with one of the principal tenets of the ruling FIDESz/Christian Democrat (KDNP) coalition. At the same time, the current yearning for an illiberal state accords with a strand of desire more akin to those who supported Cardinal Mindszenty during the Revolution and by extension his sympathy for the authoritarian regime of Miklós Horthy.