The capital structure of agricultural enterprises notable modified since the change in Hungary’s economic system. The study discusses the capital structure of agricultural enterprises in Hungary and analyses the most significant indicators, that we can use to describe the financing...

Evaluation of the potential of Polish agriculture and the impact of the new CAP programmes in 2014-2020 on increasing its competitiveness in the European Union and in the world. Distributional and income effects of direct payments under the new CAP – the case of Germany. Effects of the new...

Az agrárszektor értékelése során – akár makroökonómiai, azaz ágazati szinten, akár mikroökonómiai, azaz a mezőgazdasági vállalkozások szintjén történik – kulcsfontosságú sze-repet játszik a Közös Agrárpolitika rendszerének vizsgálata. Magyarország csatlakozásra...

After 10 years, follow up 90’s, number of company’s jump in increase, and so after the fritter of implements, the venture interests decrease continually in the agriculture from 2001. In nation-wide level, correlated to 2000, in 2003 the number of company’s decrease by 7%...

The viability of agricultural enterprises is of paramount importance. Their liquidation has harmful effects on broad strata of society. The aim of my research is therefore to analyze the leading causes of liquidation of agricultural enterprises. The research was led on 17 agricultural...

The discussion paper presents the results of an investigation on the taxation in Russian agroholdings. With consideration of the German legal situation, the terms "holding-company", "agricultural holding-company", and "agricultural-industry holding-company" are defined. Following the elements of...

The importance of evaluating different impacts of the EU accession has not decreased in the last decade. Some of the problems, such as the problems of competitiveness and effectiveness of the agricultural sector, or the delay in transformation of the payment scheme are still unsolved. The...

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Aktuellen Beobachtungen im deutschen Lebensmitteleinzelhandel (LEH) zufolge treten die Handelsunternehmen mit der Einführung von Premiumhandelsmarken bzw. Genusshandels-marken (als sehr jungen Premiumhandelsmarkentyp) in direkte Konkurrenz zu entsprechen-den Herstellermarken und stellen Themen...