Financial crisis and the change in the practice of applying common charge costs

The global financial crisis has not left the members of the EU untouched. Financial results have significantly dropped, businesses were folded in great numbers, the rate of employment decreased, social tension got fortified, and so did the national deficits in the budget in the majority of the countries. The decisive members of the community reacted fairly quickly to the challenges of the global economic crisis, and among the steps taken there were simultaneously ones to boost the economy and others to lower the expenses of the expenditure. The author examines what role was given to the steps in taxation policy as indirect regulating tools, and that how the decisions brought touch upon the previously issued harmonization strategy.

Every hierarchy of beliefs is a type

When modeling game situations of incomplete information one usually considers the players’ hierarchies of beliefs, a source of all sorts of complications. Harsányi (1967-68)’s idea henceforth referred to as the ”Harsányi program” is that hierarchies of beliefs can be replaced by ”types”. The types constitute the ”type space”. In the purely measurable framework Heifetz and Samet (1998) formalize the concept of type spaces and prove the existence and the uniqueness of a universal type space. Meier (2001) shows that the purely measurable universal type space is complete, i.e., it is a consistent object. With the aim of adding the finishing touch to these results, we will prove in this paper that in the purely measurable framework every hierarchy of beliefs can be represented by a unique element of the complete universal type space.

A cafeteria-rendszer továbbfejlesztésének lehetőségei – múlt, jelen és jövő (Evolution of Flexible Remuneration/Cafeteria Systems – Past, Present and Future)

A cikkben a szerzők először áttekintik a cafeteria-rendszer legfontosabb jellemzőit (célját, tipikus „stakeholdereit” és HR-stratégiai kérdéseit). Ezt követően megvizsgálják, milyen átalakuláson ment át a béren kívüli juttatások rendszere 1996-tól – az első ilyen rendszerek magyarországi megjelenésétől – napjainkig. Áttekintik azt is, milyen mozgatórugók idézték elő a főbb változásokat, és ezekhez a piaci szereplők hogyan alkalmazkodtak. Szintén vizsgálják a 2012-re vonatkozó legfőbb változásokat, és ezek lehetséges kihatásait a cégek juttatási politikájára, valamint elmutatnak néhány alternatívát az új feltételek közötti lehetőségekre és kihívásokra. Empirikus felméréseik tükrében kitérnek arra is, hogy főleg a szervezeti méret és kisebb részben a tulajdonforma szignifikánsan befolyásolja a cafeteria-rendszerek alkalmazását. _________ The authors review firstly the most important features of the cafeteria system (goals, typical “stakeholders” and strategic HR issues). Then they examine the evolution of the system of flexible benefits since 1996, the first appearance of such systems in Hungary. Authors also analyze how the main drivers caused the changes, and how the key players of the cafeteria systems adapted to these movements. The reader also can find insights about the major changes for 2012 and about the potential impact of these changes on benefit policies of Hungarian firms. The contribution shows some alternative opportunities and challenges driven by different influencing factors. They also touch upon the light of empirical surveys, that the cafeteria systems are significantly influenced to a lesser extent by the form of ownership and to a bigger extent by the organizational size.