Today, the state, its organizations and its citizens have become vulnerable to the complexity of complex electronic information systems in the cyberspace of Hungary, without which state operations and the provision and use of different services become unworkable. In addition to the modern economic system, society is not prepared to operate without lost infrastructure, assets or services, so they must clearly be protected especially because the information used and generated in their operation and the data managed represent significant assets.
Attila Szántó, Gusztáv Áron Szíki, Sándor Hajdu, András Gábora and Kristóf Balázs Sipos
In the following the role and contribution of vehicle dynamics simulation to the development of race cars at the Faculty of Engineering of the University of Debrecen is presented. The application of the developed simulation program for the optimization of the car’s technical data, together with the principle and method of optimization, is also described here.
Jelena Birovljev, Željko Vojinović and Vera Mirović
When and how will one country take care of its workers who are left due to their injury, illness, death or old age without ability to care for their existence, and who contributed most of their life as tax payers. The role of the social system is just that. Social systems of intergenerational solidarity operate for decades in all European countries, regardless of their political and economic structure and level of development. Number of employees within a pension system is dependent on many factors, but it is also independent compared to the category of pensioners and possibilities of functioning of the pension system. The total number of beneficiaries directly derived from the number of employees in some earlier period, while the possibility of pension payments vary depending on the current number of workers. Some categories may behave differently in relation to the total number of employed in an economic system, but the functioning of the pension system is depending on this indicator. In Serbia, for years the number of deaths exceeded the number of births, large-scale migration of citizens, the progress of medical science as a factor of increased life expectancy of people, higher rates of unemployment, longer years of service until retirement and some other less significant factors influenced the disproportion in the number of employees in relation to the number of pensioners. This resulted in a very poor state of the pension system and caused the question of its future functioning. A social problem is getting more difficult to resolve, in quality and quantitative terms, because its main source of inflow of funds is in constant decline while expenditures are increased.
December 2013 amending certain acts due to the determination of rules of pensionpayments from the funds accumulated in open pension funds, Journal of Acts of 2013, item 1717.
-credit system had few, if any, natural defenders. Labor unions probably assumed that few of their members would get tax-credit cash. Pensioners probably assumed that increases in pensionpayments were preferable to an increase in tax credits. Of course, the inflation-linked economy had an impact that became apparent as soon as the tax credit became a matter of negotiations among labor unions, employer associations, and the government. So, even if the “basic-income experiment of 1974” lasted only for 1 or 2 years, and even if the amount of the tax credit was far from a basic
the termination of a contract, are taxable capital income for a natural person. Section 34 a of Income Tax Act. The payments for the scheme are deductible for the future pensioner. Income Tax Act Section 54 d. Therefore, no big differences between the marginal tax rates of the payments and those of the pensions received can exist anymore, as the progressivity is relatively low for capital income.
However, the old system partly remains alongside the new one, because the pensionpayments that earlier were deducted from the earned income would continue to generate
should be taxed only in Denmark.
Moreover, Denmark had also—in connection with articles 10 and 13—inserted a reservation in regard to the repurchase of shares by an issuing company, as Denmark desired to treat the transfer sum as dividends rather than a capital gain. Finally, and probably most essential, Denmark had inserted a reservation concerning article 18 on pensions, as Denmark desired to allocate the right to tax to the source state. The reason was (and continuously is) that Danish taxpayers’ pensionpayments were deductible pursuant to domestic Danish rules