Az integrációérettség elméletének továbbgondolása és kiterjesztése (Rethinking the theory of integration maturity)

Az integrációérettség elméletével és összefüggéseivel Palánkai Tibor mélyen és részletesen foglalkozik. Napjainkra egy olyan egyedi módszertant is megalkotott ezzel kapcsolatban, amely a hazai és nemzetközi integrációérettséggel foglalkozó irodalom egyik meghatározó elemévé vált. Jelen tanulmány megkíséreli az elmélettel kapcsolatos főbb eredmények összefoglalását és az integrációérettség módszertanának rövid ismertetését, valamint áttekinti a módszertan alkalmazásának lehetséges területeit, ami magában foglalja annak kiterjesztését a Nyugat-Balkán államainak jellegzetességeire. _____ Tibor Palánkai focuses on integration problems of the EU candidate countries. He created a new concept of integration maturity with a unique methodology, which have already begun a significant concept and methodology among international and domestic literature. The study tries to give a summary of this concept and methodology, focusing on the main results. Moreover, the paper discusses the extension of this methodology, which includes its adaptation to the Western Balkan countries.

Designed for Patience. The Significance of International Factors in the Ukrainian and Belarusian Transitions

This paper focuses on Belarus in order to find explanation as to why could Lukashenko remain the authoritarian leader of Belarus, while in Ukraine the position of the political elite had proved less stable and collapsed in 2004. We seek to determine whether the internal factors (macroeconomic conditions, standard of living, the oppressive nature of the political system) play a significant role in the operation of the domino effect. This article emphasises the determining role of immanent internal factors, thus the political stability in Belarus can be explained by the role of the suppressing political regime, the hindrance of democratic rights and the relatively good living conditions that followed the transformational recession. Whilst in Ukraine, the markedly different circumstances brought forth the success of the Orange Revolution.

An empirical study of international private label branding in the food sector in Hungary

Private label branding strategies differ to that of the manufacturer. The study aims to identify optimal private label branding strategies for (a) utilitarian products and (b) hedonistic products, considering the special factors reflected in consumer behavior related to private labels in Hungary. The issue of House of Brands and Branded House strategies are discussed and evaluated in the light of retail business models. Focus group interviews and factor analysis of the survey found differences in branding strategies preferred by consumers for the two product categories. The study also outlines a strong trend in possible private label development based on consumer’s changing attitude in favor of national products.

Climate change in game theory

The study provides an overview of the application possibilities of game theory to climate change. The characteristics of games are adapted to the topics of climate and carbon. The importance of uncertainty, probability, marginal value of adaptation, common pool resources, etc. are tailored to the context of international relations and the challenge of global warming.

A bizonyosságfüggvények elméletének alkalmazása a pénzügyi kimutatások ellenőrzésében (The application of the theory of belief functions in the audit of financial statements)

A könyvvizsgálati kockázat a téves auditjelentés kiadásának kockázata olyan esetekben, amikor a beszámoló lényeges hibás állítást tartalmaz. Ez a kockázat indirekt módon a hitelintézetek és pénzügyi vállalkozások működésében is megjelenik azokban az esetekben, amikor a lényeges hibás állítást a finanszírozott vállalkozás auditált beszámolója tartalmazza, amelynek az alapján finanszírozási döntést hoznak, vagy a finanszírozás folytatásáról a beszámolóban szereplő, hibás információkból számított hitelkovenánsok alapján döntenek. A könyvvizsgálat kockázatában a vizsgált gazdálkodó üzleti kockázatai tükröződnek vissza, ezért a kockázat felmérése és az ellenőrzés ennek alapján való megtervezése, majd végrehajtása kulcsfontosságú. Jelen tanulmány – kapcsolódva a Hitelintézeti Szemle 2011. évi 4. számához – szintén a kockázat és bizonytalanság témakörét tárgyalja, pontosabban ennek egy gyakorlati vetületét: a bizonyosságfüggvények (belief functions) alkalmazását a könyvvizsgálatban; mindezt a teljesség és a tankönyvszerű rendszerfelépítés igénye nélkül. A módszer ugyanis hazánkban szinte ismeretlen, nemzetközi viszonylatban viszont empirikus kutatásban is rámutattak már az alkalmazás lehetséges előnyeire a hagyományos valószínűségelméleten alapuló számszerű kockázatbecslésekkel szemben. Eszerint a bizonyosságfüggvények jobban reprezentálják a könyvvizsgálóknak a kockázatról alkotott képét, mint a valószínűségek, mert – szemben a hagyományos modellel – nem két, hanem három állapotot kezelnek: a pozitív bizonyíték létezését, a negatív bizonyíték létezését és a bizonyíték hiányának esetét. _______ Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the fi nancial statements are materially misstated. This kind of risk indirectly appears in the fi nancial statements of fi nancial institutions, when the material misstatement is in the fi nanced entity’s statements that serve as a basis for lending decisions or when the decision is made based upon credit covenants calculated from misstated information. The risks of the audit process refl ect the business risks of the auditee, so the assessment of risks, and further the planning and performance of the audit based on it is of key importance. The current study – connecting to No 4 2011 of Hitelintézeti Szemle – also discusses the topic of risk and uncertainty, or to be more precise a practical implementation of the aforementioned: the application of belief functions in the fi eld of external audit. All this without the aim of achieving completeness or textbook-like scrutiny in building up the theory. While the formalism is virtually unknown in Hungary, on the international scene empirical studies pointed out the possible advantages of the application of the method in contrast to risk assessments based on the traditional theory of probability. Accordingly, belief functions provide a better representation of auditors’ perception of risk, as in contrast to the traditional model, belief functions deal with three rather than two states: the existence of supportive evidence, that of negative evidence and the lack of evidence.

Reluctant Donors? The Europeanization of International Development Policies in the New Members

The EU played an instrumental role re-starting the international development policies in Central and Eastern European member states, but questions remain about how far this policy area has been Europeanized since accession. Focusing on the Czech Republic, Hungary, Poland and Slovakia, the paper investigates why the new donors have been reluctant to adopt the EU’s development acquis more fully. The paper traces the process of the EU’s development policy rulemaking and subsequent national rule implementation to understand the socialization opportunities these processes offer. The conclusions reveal thrre reasons why socialization has been weak: (1) perceptions among the new member states on the development acquis’ procedural legitimacy; (2) low domestic resonance with the development acquis; and (3) inconsistencies in the activities of norm entrepreneurs. The paper contributes to our understanding of development policy in the EU, in particular how decision making takes place within the Council and its Working Groups post enlargement.

A fenntartható fejlődéssel foglalkozó nemzetközi együttműködés négy évtizede (Four Decades of International Cooperation on Sustainable Development)

Along with the recognition of the increasing environmental and social problems stemming from globalization, the need to address these problems and to develop the relevant international framework has strengthened since the 1970s. The scope of this cooperation gradually broadened and eventually it embraced all issues, which were considered to be critical for sustainable development. The summits on sustainability, namely, the UN Conference on Environment and Development in 1992, the “Rio+5” in 1997 and the World Summit on Sustainable Development in 2002, wished to respond to all unsustainable processes by adopting, reinforcing and expanding a global program. This program is based on a series of important principles and includes various goals and instruments adopted by consensus; however, it also reflects delicate compromises between development related aspirations and environmental barriers, and also between the developed and the developing countries. Actually, there is a serious implementation gap and there are also new challenges. Referring to these problems, the idea of convening an extraordinary summit in 2012 was raised and it was eventually adopted but with a rather narrow mandate and agenda. It turned out that besides the “usual” conflicts between the developed and developing countries e.g. upon the common but differentiated responsibilities or international development financing, there were also diverting views on the green economy and on the ways of institutional strengthening of the international sustainable development and environmental governance. As a consequence, the 2012 Conference concluded with rather modest results.