A proveniencia elve a könyvtárban | Das Prinzip der Provenienz und ihre Anwendung in Bibliotheken

A XIX. században könyvtárakban és levéltárakban egyaránt a szakok szerinti rendezés elve érvényesült. Könyvtárakban ez a szakok szerinti fölállítás a legrégibb időkre visszamenő hagyomány volt, s még nem is olyan régen megdönthetetlen alaprendszernek látszott; levéltárak szakszerinti rendezése ellenben csak a múlt század találmánya volt, a francia racionális levéltári elv általános alkalmazása. Azóta a szakok szerinti rendezés mód-szere mind a könyvtárakban, mind a levéltárakban elvesztette uralmát. Könyvtárakban egy mechanikus, levéltárakban egy organikus elv váltotta fel : a numerus eurrens, illetőleg a proveniencia elve

Corruption as a Deviant Social Attitude

Corruption is a specific field of cooperation between social sectors. Corruption is a deviant behaviour, which can be traced back to several causes: the nature of economic and social regime as well as cultural aspects. The aim of corruption is to obtain advantages. The private advantages, however, are usually accompanied by significant social disadvantages. Corrupt behaviour often becomes a social norm. This paper analyses corruption as a deviant social attitude. Examining the countries of the Central Eastern European region, it states that they are moderately infected with corruption, which requires a national strategy against corruption and the establishment of institutional conditions for the implementation of the strategy. The paper underlines that corruption should be addressed not only within a national framework, it is also necessary to build up close co-operation among countries belonging to the same socio-economic system.integrity, norm, bribery, State Audit Office, public funds

The efficiency of written final exam questions in mathematics based on voluntary data reports, 2012-2015

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First anniversary of the renewed Public Finance Quarterly

The bilingual (Hungarian-English) public finance professional journal of Hungary, the Public Finance Quarterly – renewed in contents, structure and design alike – was first published in the autumn of 2005. During the one year that has passed since then, after publishing the consolidated issue of 2005, we have come out with the journal on a quarterly basis in accordance with our commitment. We hereby present this year's fourth issue to our respected readers

The key messages of the theses on the regulation of public finances

The Republic of Hungary inherited serious external and internal public debts at the time of the regime change. In the early 1990s, financial instability was intensified by a drastic drop in the production and employment levels. The system of public duties built in full employment was not possible to be maintained. As a result of the reforms and constringent measures carried out, the country's financial standing was consolidated by the mid-90s, and kept improving until 2001. Subsequently, however, the financial balance was lost again. Public overspending, which was particularly seen in election years, only improved the conditions of economic growth temporarily. By the middle of the decade, unsettled public finance became a drag on economic competitiveness, and weakened the foundations of sustainable development. The operation of the local government system represents serious risks from the perspective of both financial equilib rium and the absorption of EU funds. All these necessitate comprehensive re-regulation of public finance

Foreword to Issue 1 of 2008

In the autumn of 2005, preserving its more than fifty-year-old traditions, the Public Finance Quarterly came out as a bilingual Hungarian–English journal, renewed both in contents and design. Since then we have tried to compose the contents and structure of each issue with adequate problem sensitivity. Within this framework, we have dealt with, inter alia, the convergence programme, the modernisation of the public finance system, the financial and development correlations of the European integration rela tions, and more recently – approaching the factors influencing the national economy and the financial system in a wider horizon – with the interactions of the society, politics and the economy

Advisory activities in the State Audit Office

The history of financial control and audit embraces several hundred years. It goes back to the early Chinese empires as well as to the ancient Greek city-states. The history of state financial audit can historically be divided into three main periods: from the early communities until the French revolution, from the French revolution until and a few years after World War Two and finally from then on until our time. We must however add that this division is evidently not “fine-tuned”. The first appearances of advanced parliamentary financial audit were about 250–300 years ago in contemporary Europe, primarily in Germany, Belgium and in some other countries. The first traces of Hungarian public accounts and accountability, i.e. state audit, can be found in royal treasury accounts and records. The oldest document dates from 1528. Public funds audit became a reality in Hungary after the Compromise of 1867. The State Audit Office was founded in 1870.1 My paper is not aimed at tracing the progress of audits performed by audit institutions, nor does it want to analyse the activity of the supreme financial audit organisation of the Hungarian state, the State Audit Office (SAO), established (re-established) on January 1, 1990. Rather, my study intends to demonstrate that the focuses of SAO audits are gradually being shifted from the traditional computation, i.e. checking the mathematical accuracy of figures, to performance audits, programme evaluations which are also suitable for economic analyses, and by summarising the experience of individual audits and by the “targeted” processing of research results, financial audit leads to an advisory activity that orients public opinion. While the reports prepared about audits, which rely on stringent professional rules and methodological requirements, continue to be a priority, the advisory activity together with the reports enables the supreme national audit institutions – in view of the current challenges – to help Parliaments exercise their legislative and control functions and to contribute to the enhancement of the operational efficiency of the public sector and public finances. My essay offers an insight into how the above practice of the State Audit Office is developed, but it is not aimed at evaluating the content and analysing the impacts of the various recommendations and written compilations made within the framework of the advisory activity. It could probably be the subject of a separate paper