The study describes the rules concerning legal tax avoidance in the Hungarian law through the rules of tax avoidance in corporation tax law. The drafting of tax reduction, tax evasion, and tax avoidance have been made with a general character in order to clarify the different methods of tax...

According to specialist literature, the current development of agglomerations is by large urban areas evolving by the expansion and structural transition of larger urban zones, where “the formerly hierarchic division of settlements with a different size and role is replaced by horizontal...

Retrofit measures are an effective means to improve both the heating energy and carbon footprint of a building. On one hand, reducing the losses through the envelope reduces the energy consumption. On the other hand, updating the heating from a fossil-fuel based system to an emission-free one...

Fractal analysis has proven useful for the quantitative characterization of complex time series by scale-free statistical measures in various applications. The analysis has commonly been done offline with the signal being resident in memory in full length, and the processing carried out in...