Dunakavics

A román adózási rendszer alakulása 1989 után 1. rész

2025-09-18T15:02:29+00:00

The history of Romania’s taxation system after the collapse of communism in 1989 is closely intertwined with the country’s transition from a centralized, planned economy to a market-oriented system and, ultimately, with its efforts to join the European Union (EU). Between 1989 and 2007, Romania experienced repeated waves of fiscal reform, marked by legislative experimentation, institutional restructuring, and adaptation to external pressures from international organizations and the EU acquis communautaire. This period can be understood as a process of convergence: from improvisation and fiscal survival in the early 1990s, through codification and stabilization in the 2000s, to harmonization with European norms in the years immediately preceding accession. In 2007, Romania acceded to the EU, entering the Union with high expectations but with limited preparedness for the challenges that lay ahead. The immediate post-accession period triggered profound political, economic, and fiscal transformations, many of them driven by the dual pressures of European integration and domestic reform. Among the most pressing fiscal concerns were the need to enhance the efficiency of tax policy, modernize the collection system, and address the chronic problem of tax arrears, which had long undermined budgetary stability. Our study seeks to trace the evolution of the Romanian tax system since the fall of the communist regime. In the first, we present the development of the legal framework regulating taxation by using mainly the legal databases of the country. In the second part, we undertake an economic analysis of the sector that relies primarily on official data from the Ministry of Finance, the National Institute of Statistics (INSSE), and Eurostat, which together provide a robust empirical foundation for assessing both the challenges and the achievements of this ongoing transformation.

Hibrid design: A hálózatkutatás és a design szövetsége – Bauhaustól a kortárs ökológiai innovációig

2025-09-18T15:02:29+00:00

This study examines the contemporary paradigm of hybrid design, a design approach that simultaneously draws on the knowledge of art, science, technology, and ecology, aiming at their sustainable integration. The essence of hybrid design is not merely the creation of objects, but the reorganization of complex ecosystems, social and natural relations, and the establishment of new dynamics. Within this framework, the designer is not only making aesthetic decisions but acts as a mediator, a network bridge: capable of connecting engineers with biologists, social scientists with computer experts, artists with industrial partners. In this process, network research is not only a theoretical background but a universal design toolkit, offering a shared conceptual language for the unified modeling and coordinated transformation of diverse domains and heterogeneous systems (materials, processes, communities, technologies). The historical trajectory (Bauhaus–MIT) demonstrates how the network logic of interdisciplinarity became institutionalized, while contemporary case studies (Neri Oxman’s material ecology, Tomás Saraceno’s spiderweb-based installations, Michael Strano’s bioluminescent plants) illustrate the metaphorical, analytical, and operative applications of network thinking in design practice. We highlight that scale-free, small-world, and multiplex network models in hybrid design enable the identification of key actors, the acceleration of knowledge flow, and the layering of collaborations. Our conclusion is that the potential expansion of hybrid design as a discipline lies in the alliance of network science and design, which enhances transparency, flexibility, innovation potential, and sustainability in design, while simultaneously offering a renewed, structured role for the arts.

A Mesterséges Intelligencia válasza az oktatásban felmerülő problémákra

2025-09-18T15:02:30+00:00

The application of artificial intelligence (AI) and natural language processing (NLP) in education brings profound changes, particularly in personalized educational experiences. This study presents the integration of the Llama2 NLP model and Bloom’s taxonomy, as well as its application in curriculum development and the personalization of learner profiles. It examines the advantages of AI-based education over traditional methods, with a special focus on dynamic curriculum adaptation and ensuring a unique learning experience. The presented model is an AI-based digital teaching assistant capable of adapting to the diverse needs of learners.

Sustainable inclusion in higher education: social innovation to support people with disabilities

2025-09-18T15:02:30+00:00

The perception of social innovation and its place in higher education is increasingly central to the curricula and programmes of higher education institutions. The aim of this paper is to present some innovative approaches that promote social responsibility Educational methods can provide opportunities that allow students to engage in solving social problems while acquiring key competences such as problem solving, interdisciplinarity, and community partnership building.

Creating an inclusive university environment means not only infrastructure and technological improvements, but also comprehensive advisory and mentoring services for higher education institutions. Developments that focus on sustainability and social innovation have a significant impact on the inclusion of students with disabilities studying in institutions. These systems not only provide academic support, but also offer opportunities to facilitate the social inclusion of students and promote their psychosocial development. Guidance systems play a central role in ensuring sustainable inclusion, helping students with disabilities to adapt to the higher education environment and overcome various barriers.

In the needs assessment process, counselling plays a key role in creating an inclusive environment, with a focus on fostering a sense of community and addressing barriers. Higher education institutions should also implement pedagogical and counselling improvements to ensure that students with disabilities have equal opportunities to participate in university life. The development of various university guidance systems can be operated as a complex system, creating long-term economic and social value in addition to the successful integration of students with disabilities, and promoting the employability and autonomy of people with disabilities in the labour market .

Az első Dunaújváros hangja projekt- és marketingkommunikációja, a PR szerepe az esemény szervezésében 1. rész

2025-09-18T15:02:31+00:00

The success of an event or cultural project is greatly influenced by proper communication. Since there are many areas according to the meaning of communication science, in my opinion the most important elements of organization also come from here. The “Voice of Dunaújváros” was a singing competition, in the organization of which many of us participated, sometimes in smaller and larger roles. So, in study I examine the internal and external project communication and how successful the marketing strategy that accompanied the organization was. For study, set up the following hypothesis: "According to my assumption, the effectiveness of a new event, unknown in the given region, may be lower and less successful in terms of reaching the target audience than events that have already been held several times in the given region, possibly at the level of tradition. I assume that an event that is not yet known to the public will not attract as many visitors as those that are known to them.”

Factors outside the organizers may be more prominent in terms of whether they can attract the attention of the audience to an appropriate measure.