Environmental Management Accounting - Estimating the Benefit Side

The presentation focuses on estimating benefits of environmental projects and achievements like image improvement, gaining an environmental award, profit from environmentally benign products, risk reduction benefits, etc. The paper integrates the results and experience gained in three different fields: EMA, evaluation of natural resources and working as a consultant

Food Retail Chains: Hungary in the EU

The role of retail chains is signifi cant, not only in the European but also in the Hungarian market. Major changes can be seen in the food trade, and hypermarkets and supermarkets are becoming more widespread, which has an international tendency. We are able to see the transformation of trade structure and changes in customer behaviour. On the customers’ side, this means newer demands on retail chains, which fact greatly determines the location and shape of stores. In Hungary, the presence of small shops is still signifi cant, in accordance with European and international trends; yet on the basis of turnover, the increasing dominance of larger sales centres can be seen.