The Hungarian tax system has undergone significant changes in recent years. The weight of labour taxes decreased by 3.3 percentage points, while the weight of consumption taxes increased by 3.7 percentage points between 2007 and 2012. This type of tax shift is not a country-specific one, but its rate is one of the largest in Europe. This study gives a brief overview of literature, followed by a presentation of the Hungarian tax structure in an international comparison, and a summary of the main changes of the tax system and relating measures, which entered into force after 2010. Then, in addition to the tax centralization indicators published by the Eurostat, an adjusted tax centralization indicator for the EU states is presented, which eliminates the tax component of public spending and transfers, takes into account the mandatory private pension contribution and compares the adjusted tax burden to the corresponding private tax base.
The objective of our project was to develop an analytical method which can measure the VOCs (volatile organic compounds) to find the important microbial metabolites to predict the spoilage during storage of fruits. As a model system plums (Prunus salicina) inoculated with Penicillium expansum were chosen. Analyses were performed by solid-phase microextraction (SPME) coupled to gas chromatography (GC) — mass spectrometry (MS). The current study employs multivariate experimental design for the optimization of 4 factors, namely extraction time, desorption time, agitation and desorption temperature, by a 24-1 experimental design. Desorption time and agitation showed no significant effect on the amount of extracted concentration. For extraction time 25 min. and 250 °C for desorption temperature were chosen for the 2 important factors. Four kinds of samples (agar inoculated with P. expansum, plum inoculated with P. expansum, control plum and control agar) were measured for 4 days. Styrene, 1-methoxy-3-methylbenzene, methyl linoleate and a ‘non-identified aromatic compound’, were reported here as possible P. expansum marker compounds.
Geophysical prospecting and surveys carried out in 2009–2010 in Nemescsó (County Vas, Hungary) revealed evidence of a structure with stone foundation walls located along the Amber Road, which can be interpreted as a road station. This building, with partially roofed court and corner risalits, can be directly compared with the street station at Sorokpolány. Both stations are located at a distance of 12.6 km (or 8.5 Roman miles) from Savaria/Szombathely along the Amber Road, with Nemescsó in the north of the Colonia and Sorokpolány in the south. Based on the find materials from the surveys, it can be tentatively suggested that the most intensive usage of the street station at Nemescsó took place during a time period between 160/180-250/270 A.D.
Authors:G. Csiffáry, P. Nagy, A. Kiss, and N. Adányi
An amperometric biosensor for the detection of organophosphorus and carbamate type pesticides was developed. Acetylcholinesterase enzyme (electric eel) was immobilized in a thin-layer enzyme cell, and acetylthiocholine chloride (AcTCh) was used as substrate. Amperometric detection with glassy carbon electrode was performed in a stopped-flow FIA system. The inhibition effect of dichlorvos (DDVP), carbofuran, methomyl, and pirimicarb were examined: the linear measuring ranges were 0.001–0.1 μmol l−1, 0.001–0.1 μmol l−1, 0.2-1 μmol l−1, and 0.1–10 μmol l−1, respectively. Soil extract and apple juice were measured with spiking method. It was concluded that the biosensor can be used for screening pesticide residues in food and environmental samples.