A magyar versenyképesség tényezőiről és alakulásáról az elmúlt években számos elemzés született, de az üzleti környezet egyes elemeinek versenyképesség-rontó hatásait csak alig vizsgálták. A tanulmány ezek összefoglaló elemzésére vállalkozik, kiemelve a...

The present essay outlines the defining features of the capitalist system, the evolution of the Western political models during history and the way these have reflected in the business and financial reporting models. The differences between the Anglo-Saxon business model and the continental...

In the present article, we identify the corporation as a pluri-personal consistent “aggregate”. We treat the shareholders - managers tension as irrelevant, focusing on situations in which the “corporate” actors (the shareholding-managerial aggregate) gain in integrum social privileges,...

The logic of agency problems is that “legally” the principals are (institutionally) hampered from configuring or securing the contractual precautions they wish to enforce out of those available in a pure free market. We review topics pointing that omnipotent management phenomenon is not a...

The Ministry of Finance commissioned a report from Etlatieto Ltd on maritime operating conditions, competitiveness and the adaptability of this sector. The competitiveness of cargo ship has significantly improved when mixed-nationality crews were allowed and the Tonnage Tax Act went into force....

This study aims at investigating the order of magnitude of financial burden of the universal service obligation for the universal service provider. Prior studies have adopted various different cost accounting methods to assess the order of magnitude of net costs arising from postal universal...

This paper analyses the incentives of a vertical integrated Internet service provider (ISP) to block competitors from content markets. Using a simple model we find that the ISP does not block competing content providers as long as the contents are differentiated sufficiently. Exclusion only...

We use firm-level data for France and Italy to explore the impact of service regulation reform implemented in the two countries on the mark-up and eventually on the performance of firms between the second half of the 1990s and 2007. We find that the relation between entry barriers and...

With cross-border trade and the free movement of people inevitably legal disputes follow. Businesses and individuals need the assurance that a venue for the resolution of legal disputes is available. Not only must there be a reliable judicial system for the resolution of those disputes, but also...

Starting from the importance of defining the registered office with the commercial law, this study aims at analyzing the legal connotations of the business office in the fiscal law. The separations of the notions originate in the European regulations included in Law no 31/1990 regarding the...