Hungarian Conditions Research Articles

Tax knowledge in connection with tax compliance in Hungary

During the examination of tax education, a significant part of the professional literature defines taxpayers as a homogeneous group, however, among others, the level of educational attainment and the digital skills of taxpayers are also important. This research investigates the role of knowledge in connection with tax compliance. The article is based on the statements from the professional literature and analysis of secondary data from national and international authorities and institutions. It also includes some comparisons of the components of the COM-B model on the data of nine European countries and sets up a model of tax behaviour based on Hungarian conditions. According to the classification based on the comparison, the performance of Hungary is at the lowest level among nine examined countries. Considering the complexity of the tax system, the knowledge of taxpayers is incomplete in Hungary. A developed version of the COM-B model points out that there is a close connection between capability and opportunity as well and these components can reinforce each other. With the adequate motivation and literacy as well as the knowledge of procedures can facilitate tax compliance. It can be concluded that successful tax education recognises and targets various groups of taxpayers. The Hungarian tax authorities treat taxpayers as a homogeneous group, however, there are slight developments by using several communication channels. In the current situation, the most important is to find the forms and levels of tax education to make the taxpayer able to comply.

Harnessing geothermal energy in Hungary

This paper provides a summary of the current status of geothermal energy utilisation in Hungary, with a brief reference to geothermal potential. Approximately 1,000 thermal wells are in operation, producing from two principal aquifers: carbonate aquifers (predominantly Mesozoic) and Upper Miocene siliciclastic aquifers. The utilisation of geothermal energy in Hungary commenced with balneological exploitation, with documented evidence dating back to the Roman era. Of particular note is the city of Budapest, which has the distinction of being home to 16 thermal spas, a fact that has led to its designation as the spa capital of Europe. In the Hungarian portion of the Pannonian Superbasin, 26 municipalities have implemented geothermal district heating systems. Furthermore, geothermal energy plays a significant role in the agricultural sector, with approximately 300 thermal wells currently in operation. Nevertheless, the generation of geothermal electricity is still in its infancy, with only one operational geothermal power plant. However, based on the exploration permits submitted, there are significant prospects for further development. The same is true for ground source heat pumps, where there is considerable potential for growth, particularly in comparison to our neighbouring country's utilisation. Recent research directions are promising, ranging from the use of geothermal energy from abandoned hydrocarbon wells as deep borehole heat exchangers, to the potential for extracting critical materials from thermal water, to exploring the possibility of underground heat storage. The favourable geothermal conditions in Hungary offer the potential to achieve up to 15-20 times the current production of 6.5 PJ, assuming the application of existing technologies. This presents a significant opportunity for the transition to a more sustainable energy source, particularly in the context of heating.

“This Musical Peace is Worse than War:” Cultural History, Musical Banality and Political Context in the Ballet Excelsior

AbstractFrom 1847, the head of the Budapest ballet was Federico Campilli (1820–1889), an individual of Italian origin. He regarded Viennese taste as authoritative in designing the program, thereby building on the international ballet repertoire. This repertoire included romantic pieces from Western Europe, along with Campilli's own choreographies. Campilli concluded his forty-year tenure in Budapest in 1887, and Cesare Smeraldi (1845–1924) assumed his position. The imperial city served as the model for shaping the ballet program, commencing its operations with the staging of Manzotti's spectacular Excelsior, which had premiered in Vienna two years earlier. This sensational performance, focused on the rise of human civilization and the development of technology, involved hundreds of actors and was destined for success throughout Europe. It ran for 29 years in Vienna and nine years in Budapest. In this study, an exploration of the driving forces behind this ballet success story with unconventional themes is undertaken. Various aspects are examined, such as the discourse of dance and the articulation of otherness in local and global spaces. The study delves into what technophile ballet entails, how cultural history, abstract concepts, discoveries, and inventions can be narrated through ballet. The thesis also highlights the debatable aspects of the ballet's music, utilizing music reviews from Budapest and Viennese newspapers. Through these reviews, an attempt is made to map the reception history of the ballet in Vienna and Budapest. The significance of Excelsior in the political power field within Hungarian conditions is also emphasized.

The effects of VAT reductions on newly built properties and constructions in Hungary

Motives: This study was undertaken to determine the feasibility and macroeconomic impact of reduced VAT. As an EU Member State, Hungary may apply reduced tax rates in accordance with the Council Directive 112/2006/EC. In Hungary, due to the high general tax rate, the range of products and services with reduced tax rates plays a special role.Aim: In Hungary, a preferential VAT regime was introduced to reduce the increase in the price of new-build properties. The aim of this study was to examine whether reduced VAT had the desired effect. Therefore, the effect of 5% VAT on the Hungarian real estate price index was analysed based on the data provided by the Hungarian National Bank with the use of various statistical methods.Results: The study demonstrated that a reduced VAT rate on newly built properties that meet certain conditions in Hungary had an impact on the real estate market. The date of the building permit, which is a prerequisite for applying a reduced tax rate, increased real estate prices as an immediate effect, which was reduced somewhat by the final consumer price due to the reduced tax rate. This double effect stabilised the real estate market price index.

Political crisis vs. media crisis: specifics of the genesis of the Hungarian press of the Habsburg period in the 18th century

The early period of the Hungarian press - from the appearance of the first Hungarian newspaper “Mercurius Hungaricus” in 1703, associated with the anti-Habsburg liberation war led by Ferenc Rakosi II, to the beginning of the first Hungarian-language newspaper in 1780, - is studied. The peculiarity of this period is that the periodicals were published in Latin and German. The relevance of the study lies in analysing the historical experience of the genesis of the media in the political system of a multinational state, considering the specifics of the formation of the national press, which had its own political viewpoint, in the conditions of Hungary's subordinate position in the Habsburg monarchy, which initially laid down the crisis aspects of its independent development. The situation in European periodicals and the historical and political contexts of the Habsburg monarchy in the 18th century, in the face of which the Hungarian press was born in Latin and later in German, is considered. In the current realities of the global world and the digital society, it seems appropriate to refer also to the historical experience of counterpropaganda, which can be observed in the opposition of the Hungarian newspaper “Mercurius Veridicus ex Hungaria” to the publication of the monarch's court - the Viennese “Wienerisches Diarium”, and to analyse the information warfare in the Habsburg monarchy.

Photovoltaic Energy Generation in Hungary: Potentials of Green Hydrogen Production by PEM Technology

The dynamic spread of photovoltaic power plants in the global energy industry facilitates cost-effective and clean electricity generation. However, the intermittent nature of solar energy poses an increasing challenge from a system management point of view due to the fast-growing capacities. As a consequence, energy storage systems are increasingly important in this area, as they allow the efficient and flexible storage of excess electricity generated in the electricity system. Among various energy storage systems, the power-to-gas technology is becoming more and more important in the integration of weather-dependent renewable energy sources, as it can now provide an effective solution for increasing grid stability and scheduling efficiency, as well as enabling wide variety of application possibilities in the economy, for example in transport, industry or heating systems. The aim of the present research was to determine the potential amount of green hydrogen that can be produced by using the proton-exchange membrane technology, taking into account the climatic conditions in Hungary and the energy production potentials of photovoltaic power plants of given capacities. This is not only novel but also of practical use, as it provides important information about the integration of photovoltaic power plants and the power-to-gas technology to the actors of energy systems and the energy market and the decision-makers concerned. In addition to the vital economic aspects of the research, supporting the decisions of potential investors, it also contains important insights for market-related technological developments.

Apricot Rootstocks with Potential in Hungary

In the last five decades, the use of rootstocks and scions has changed, along with their systems of cultivation. Associated with climate change, fruit trees face new ecological and phytopathological challenges. Rootstocks affect the generative and vegetative performance of a scion, such as productivity, span of nonbearing period, growth vigor, shelf-life and quality of fruits. According to a recent study, they also affect the frost tolerance of floral buds. Several traits of rootstocks facilitate the growth of a grafted tree under different climatic and soil conditions. Due to the high risks of cultivation, it is extremely important to determine which rootstocks are suitable for successful apricot production. Origin, effects on vegetative and generative traits, tolerance, resistance and adaptability of rootstocks are summarized in this review to select suitable rootstock for apricot cultivars under Hungarian conditions.

INTERRELATIONSHIP OF INFLATION, EXCHANGE RATE AND INTEREST RATES IN THE CONTEXT OF HUNGARY'S STRATEGIC POLICY

INTERRELATIONSHIP OF INFLATION, EXCHANGE RATE AND INTEREST RATES IN THE CONTEXT OF HUNGARY'S STRATEGIC POLICY

The Lithuanian Translation and Reception of Mór Jókai’s novel And Yet It Moves

Mór Jókai’s novel And Yet It Moves [És mégis mozog a föld] was published in Lithuanian translation in 1892. The translator, Antanas Kriščiukaitis-Aišbė took as the basis the Polish translation of the book, which in turn was based on the German translation. In fact, it is not a translation in the traditional sense but a shortened, abridged version. The translation has attracted a great deal of interest, with numerous reviews by leading Lithuanian literary figures of the time, moreover, the influence of the Hungarian novel can be traced in several Lithuanian literary works. The impact of the work on Lithuanian culture is illustrated by the fact that several prominent figures of the time used the title of the novel as a kind of slogan of the Lithuanian national revival movement.The aim of the study is to examine how the Lithuanian translation came into being, to analyze the text of the translation itself, to demonstrate how it was received by Lithuanian critics, which contemporary Lithuanian works show its influence, how the title of the work survived in Lithuanian culture, and what factors influenced its popularity in Lithuania. Accordingly, it briefly describes the original work, the most important bibliographical data of the German and Polish translations, the translator’s personality and his works, and examines the factors and aspects that may have played a role in the choice of the work to be translated. In addition to the bibliographical data of the Lithuanian edition and the circumstances of its publication, I will analyze the preface and then examine the translator’s retention or omission of certain passages, the internal logic behind these, the stylistic differences from the original version, and how these may have affected the reception of the work.The paper briefly discusses contemporary reviews and tries to answer the question of how the Lithuanian reception was influenced by the characteristics of Lithuanian society at the time. The study also examines which Lithuanian literary works show the influence of Jókai’s novel, and analyzes Maironis’s poems Through Pains to Glory [Tarp skausmų į garbę] (1893) and Young Lithuania [Jaunoji Lietuva] (1905), where the similarities in plot and motives with Jókai’s work are so numerous that these works can clearly be considered to be inspired by Jókai; as well as Šatrijos Ragana’s short novels Viktutė (1901) and In the Old Manor House [Sename dvare] (1922), and Liudvika Didžiulienė-Žmona’s For the Fatherland [Del tevynes!] (1893).Finally, it presents documented instances of the use of the novel’s title as a slogan and examines their context. The paper concludes that the success of the work in Lithuania can be explained by similarities in the historical and social development of the two countries and between the social conditions in Hungary pictured in the novel and prevailing in Lithuania at the time of the publication of the translation.

Simplified Penman-Monteith Equation Determined by Temperature-Based Global Radiation Data and Its Multilocal Validation under Subhumid Climatic Conditions in Hungary

Simplified Penman-Monteith Equation Determined by Temperature-Based Global Radiation Data and Its Multilocal Validation under Subhumid Climatic Conditions in Hungary

A kismedencei szervek süllyedésének és a női terheléses vizeletvesztésnek a konzervatív és sebészi kezelése Magyarországon.

As clinical guidelines are available for the treatment of stress urinary incontinence, but not pelvic organ prolapse, in Hungary, the treatment of pelvic organ prolapse varies widely throughout the country and is not standardized. Due to the establishment of the Hungarian Continence and Urogynecological Association, we aimed to determine current conservative and surgical treatment trends and strategies for these conditions in Hungary and compare them with international practice. An online questionnaire consisting of 20 multiple-choice, checkbox, multiple-choice grid, and short-answer items was sent to 40 urology and 65 gynecology departments in Hungary in September and October 2021. The overall response rate was 24.76%. Almost all (96.15%) respondents reported that conservative treatment options were offered as first-line therapy to patients with symptomatic pelvic organ prolapse. For symptomatic anterior-wall prolapse, anterior repair, and laparoscopic sacrohysteropexy/sacrocolpopexy were the preferred surgical options (by 28.96% and 27.42% of respondents, respectively). For apical prolapse, laparoscopic sacrofixation was the first-choice treatment (35.88%). For stress urinary incontinence, mid-urethral sling insertion with a transobturator (61.53%) or retropubic (15%) approach was the preferred intervention. The low overall response rate in this study alone reflects the current condition of Hungarian urogynecology. Our findings might provide a good basis for the improvement and refinement of diagnosis and therapy for female urinary incontinence and pelvic organ prolapse in the country. As Hungary is a new affiliated partner of the European Urogynecological Association, we hope that this goal can be achieved soon. In addition, a curriculum for urogynecological specialization is needed. Orv Hetil. 2022; 163(52): 2072-2078.

Base Temperature Comparisons for Leafing Date, Pistillate Flower Receptivity, and Pollen Shedding in Persian Walnut

Leafing dates and the male and female bloom periods in Persian walnut (Juglans regia L.) vary with cultivars and years. Changes in phenological phases and the process of passing through the phenological stages could be explained by the growing degree days (GDD) if the minimum base temperature (Tb) were determined. In this study, the long-term phenological data of some walnut cultivars derived and/or grown in Hungary and Iran were used to determine the Tb values for leafing date (LD), pistillate flower receptivity start (PRS), pistillate flower receptivity end (PRE), and start and end of the pollen shedding period (PSS and PSE, respectively). The GDD were calculated (with 0.1 °C precision) for the LD and PSS with respect to the earliest cultivar as well as for PRS compared to LD and PRE. Furthermore, the GDD were reckoned for PSE based on PRS and PSS of the same cultivar in each year. The analysis of the data revealed that for the LD, PRS, and PRE, the Tb5.5 with the highest correlation was shown to be the most appropriate. For the PSS and PSE, the best correlation was observed at Tb0 in both countries. The strongest coefficients were observed (0.72 for Iranian and 0.8 for Hungarian conditions) between GDD with Tb of 5.5 °C for PRS and LD. The less correlation was observed between LD and PSS (0.5 for Iranian and 0.57 for Hungarian conditions). The correlation coefficients between GDD and leafing date were the same (0.52) in both countries. Cultivars involved in the trial required more GDD in Iran than in Hungary.

Biological Durability of Acetylated Hornbeam Wood with Soil Contact in Hungary

This test aimed to discover if industrially acetylated hornbeam can tolerate real-field conditions in Hungary, where various microorganisms can attack the wood separately or cooperatively. Untreated samples accompanied the modified wood to assess the degradation capacity of the soil. The test also focused on weather parameters, the Scheffer index, and soil properties. The untreated stakes showed insect damage, soft rot decay, white rot decay, wasp stripping, moss, and cracks. All of the beech and hornbeam stakes broke after 3.5 years, and the last Scots pine sapwood stakes broke after 6 years. To date, acetylated hornbeam exhibits stronger resistance than untreated hornbeam, beech, and Scots pine sapwood. The acetylated hornbeam stakes showed no decay after 6 years of exposure, and they became dry shortly after being taken from the soil. Acetylated hornbeam stake number 7 had superficial brown rot decay after 18 months, which gradually worsened over the years. The Fourier transform infrared spectroscopy analysis revealed that this stake had lower acetyl content. It was associated with hornbeam wood; it had a wet pocket or a part that was not as permeable and achieved a lower grade of acetylation.

Strategic Directions: Evaluation of Village Development Strategies in the Case of Applicants for the Hungarian Village Renewal Award

Village roles have changed significantly in Central Europe over the last century and a half. In our article, we mainly deal with the conditions in Hungary. Based on the relevant literature, we follow the changing role, problems and presence of Hungarian villages. Our research focuses on evaluating village development strategies; thus, an essential part of the article is the presentation of the European and Hungarian village renewal movement, as the 50 settlements examined are also part of the settlements launched at the Hungarian Village Renewal Award competition. In this research, the 50 settlements were divided into three groups according to their role in the settlement network. The settlement group analysed their development priorities by summarizing the Hungarian Village Renewal Award applications. As a result, it was found that the development directions of the villages belonging to the individual settlement groups can be well separated from each other. The choice of the settlement development strategy is greatly influenced by the distance from the central settlements and the settlement network situation. We compared our results with the analysis of the strategies of some foreign villages (located in the former socialist bloc) and then examined the Hungarian village surveys of the last century and a half, focusing on land use changes and their role in development. As a result of the analysis, it became clear that the importance of land use in the life of villages in the initial period decreased spectacularly over time and was replaced by employment and the role of the settlement network. The main result of our research is that we have proven that the strategic priorities of village development can be grouped based on the position of the villages in the settlement network, and the priorities are mainly determined by the size of the central settlement and the distance from it.

A comparison of the different questionnaires used to measure health-related quality of life in patients with dermatological conditions.

Linked Article:Szabó etal. Br J Dermatol 2022; 186:485-495. Dermatology Life Quality Index (DLQI) and Skindex-16 are among the most commonly used questionnaires to measure health-related quality of life in patients with dermatological conditions. DLQI has an alternative version with different scoring named DLQI-R. In order to understand the differences in the three measures better we compared how accurately these questionnaires can measure health-related quality of life. We surveyed 618 patients with self-reported physician-diagnosed dermatological conditions in Hungary. The most common diagnoses were warts (23%), eczema (23%), onychomycosis (18%), acne (13%) and psoriasis (13%). The most interesting finding in the study was that 64% of patients that reported no problems with their health-related quality of life using DLQI or DLQI-R, reported problems using Skindex-16. The authors found that Skindex-16 and DLQI-R outperformed the DLQI in the majority of measurement properties. In patients with mild symptoms, DLQI and DLQI-R might not be able to capture small impairments in health-related quality of life, and therefore, Skindex-16 seems more suitable in this population. The results suggest that the higher number of response options and their 'frequency' format in the Skindex-16 questions seem more useful to report problems in patients' lives than the fewer 'severity' format categories of the DLQI (how often you experience problems versus how severe they are). This study helps physicians and researchers in deciding which questionnaire to use in daily practice and also for research purposes.

Statistical method for estimating average daily wind speed during the day

Meteorologists keep searching and running models to provide the most accurate forecast of wind speed in addition to gaining a more detailed understanding of the wind conditions in Hungary. Wind speed and wind energy estimates, forecasts, and their verification are based on wind statistics from a longer or shorter previous period. Consequently, in addition to dynamic methods, purely statistical models also play an important role, i.e., findings that can be obtained from the statistical analysis of the existing database of measured data. The successive phases of the statistical method for producing scientific or operational information that can be extracted from measured, corrected, and stored meteorological data are generally: statistical analysis/processing, creating, verification, and application of the model, recording of the required information. The targeted information in this paper is the daily average of hourly wind speeds. The exact average of this time series can only be determined after the last measurement. To estimate this average during the day, however, the so-called sliding average model has been developed, which can be applied to any climatic element if its measured values are recorded at regular times over a certain period of time. The results presented in this paper are recommended for the preparation of the so-called "timetable", which is one of the most difficult problems for wind farm operators. This is basically the estimation of the amount of electricity produced the following day over short periods. It would be a significant help in the above if we can determine the probability of a decrease or increase in the average wind speed on the next day (and with it, the average daily wind power), or which of these two probabilities is greater. This requires an estimate of average wind speed of the next day. In addition, the results of one of our previous studies on the statistical structure of dayto-day changes in average daily wind speeds were also used. According to the results of the monthly testing of the model over a given period, the frequency of good estimates is between 80.6 % and 54.8%.

Seedling’s Vigor of Tomato and Paprika Genotypes under a Simulated Model of Multiple Abiotic Stresses and Lower Dosage of Salicylic Acid (C<sub>7</sub>H<sub>6</sub>O<sub>3</sub>)

Seedling vigor in tomato and paprika is affected by variety. Genotype selection under environmental stresses and its effects on seedling vigor was investigated. During the year 2021, the study was carried out and it revealed an appropriate selection for open field gardeners. The selection of two drought-tolerant, and one non-drought tolerant cultivars was the initial stage. Six commercial genotypes were evaluated (three for tomato and three for paprika). The second phase involved planting cultivars till the cotyledon leaves phase, and the first set of true leaves. Seedlings were investigated under simulated environmental stresses of non-ideal temperatures, low humidity, closed spacing, minimum light dose, nutrient-deficient water, and spraying a lower dosage of salicylic acid. The evaluation of seedling’s growth was performed by measuring germination percentage, seedling length, shoot length, root length, seedling fresh weight, seedling dry weight, and seedling vigor index. Tomato (Mobil) and paprika (Carma) seedlings outperform other varieties, possibly because of the variety’s vigor under various stress conditions. These findings reveal that tomato (Mobil) and paprika (Carma) had a positive impact on development and may be raised under optimal conditions of nurseries and then be transferred to open-air environmental and biological exposed conditions in Hungary.

Preliminary data on attractiveness of phenylacetaldehyde-based lures on economically important plant bug pests (Hemiptera: Miridae)

Several plant bug species (Miridae) are important pests of crops and vegetables, thus monitoring them is of essential importance for effective pest control. During the current, preliminary study synthetic plant volatile combinations were tested in field conditions in Hungary in alfalfa fields. Beside semiochemical baited traps, sweep-netting was also performed. In the experiments three plant bug species were found in higher numbers: Adelphocoris lineolatus, Lygus rugulipennis and L. pratensis. As a novel, interesting finding L. pratensis was attracted to phenylacetaldehyde baited traps. For all species, both males and females were trapped in all combinations. Sweep-netting and semiochemical baited traps showed different efficacy in case of the three species, as sweep-netting catches were highly biased for A. lineolatus, which indicates the higher efficacy of this method as compared to the tested semiochemical-baited traps. On the other hand, semiochemical baited showed better performance for L. rugulipennis and L. pratensis. For these species none of the tested combinations performed better than phenylacetaldehyde baited traps. The potential implication of results in view of monitoring are discussed.

Az átalakuló terroir – Egy természetföldrajzi fogalom társadalomföldrajzi átértékelése

As a winemaking concept, terroir has had a “lightning career” in recent decades. Initially used by a narrow professional class, the term has now become more popular. It is unavoidable for the wine economy, the market and consumers. The fundamental study of terroir has been carried out primarily within the framework of physical geography, and only in the last two decades has social geography and other social sciences played a growing role in this research. The expansion of the wine market, the emergence of foreign terroir wines, and the European Union’s regulation of protection of origin, which is also based on terroir, have made the concept more well-known in Hungary as well. At the same time, the Hungarian perception, and even the vast majority of domestic terroir studies, still follow the physical geographical approach. I consider it very important that the latest social science studies also have a place in terroir research in Hungary, because these are absolutely necessary for understanding and applying the concept in Hungarian conditions. The present study attempts to begin to fill this gap.

Modelling the Impacts of Climate Change on Shallow Groundwater Conditions in Hungary

The purpose of the present study was to develop a methodology for the evaluation of direct climate impacts on shallow groundwater resources and its country-scale application in Hungary. A modular methodology was applied. It comprised the definition of climate zones and recharge zones, recharge calculation by hydrological models, and the numerical modelling of the groundwater table. Projections of regional climate models for three different time intervals were applied for the simulation of predictive scenarios. The investigated regional climate model projections predict rising annual average temperature and generally dropping annual rainfall rates throughout the following decades. Based on predictive modelling, recharge rates and groundwater levels are expected to drop in elevated geographic areas such as the Alpokalja, the Eastern parts of the Transdanubian Mountains, the Mecsek, and Northern Mountain Ranges. Less significant groundwater level drops are predicted in foothill areas, and across the Western part of the Tiszántúl, the Duna-Tisza Interfluve, and the Szigetköz areas. Slightly increasing recharge and groundwater levels are predicted in the Transdanubian Hills and the Western part of the Transdanubian Mountains. Simulation results represent groundwater conditions at the country scale. However, the applied methodology is suitable for simulating climate change impacts at various scales.