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  • Sectoral Analysis of Hungarian Professional Football Clubs - Hungarian Football Money League 2014-2016
    284-296
    Views:
    667

    Based on the model of the Deloitte Football Money League we recreated the „Hungarian Football Money League”, which gathers and analyses the most economically powerful Hungarian football enterprises. The model gave us an oppurtunity to analyse and compare the industry to the international level. With the hungarian professional football-enterprises we assume, the most economically powerful teams play in the NB. I. (National Championship). Because of this reason we only analysed NB 1. club teams. From the 12 participating team we selected only those 9 who stayed in the League for three consecutive years. The implications from this study is that the hungarian club teams stays well below the international level, altought top level enterprises' joint economical impact is indeed significant in the hungarian sportsector. 

  • Comparative Analysis of the Notes on the Accounts Of Information-Technology Servicing Companies in Hungary
    186-194
    Views:
    164

    In the globalized and accelerated world of our time, challenges can only be met by companies that possess the necessary information and are able to convert it rapidly into organizational knowledge. Annual accounting statements are an important source of information within business relations among companies. The necessary information can only be obtained from the two fundamental parts of the annual statements (balance sheet and profit and loss account) if the notes on the account contains the information that contribute to the more comprehensive interpretation of the other parts of the annual statement. Decision-making based on inadequate knowledge further increases economic risks that are already high. In our research, we examine whether the notes on the accounts of companies include the information, which could help obtain necessary financial knowledge concerning the partner companies. For the analyses, we used the notes on the accounts of companies, which have information-technology services (Hungarian NACE No. 62) as their main line of business. By means of text mining, we analyse the extent to which the notes on the accounts are in conformity with the Accounting Act.

  • Comparative Analysis of the Notes to the Financial Statement of Companies Engaged in Sports Activities in Hungary, Based on the Information of the General Part
    117-125
    Views:
    182

    Contribution of the sports sector to GDP in the EU Member States is close to 5%, while in Hungary it is approximately 1-1.5%. This ratio is likely to increase, for which various subsidies of corporate tax provide a good basis. The information mentioned above confirms that the economic analysis of companies engaged in sports activities is an interesting and necessary field of research. In our research, we examine whether the notes on the accounts of companies include the information, which could help obtain necessary financial knowledge concerning the partner companies. For the analyses, we used the notes on the accounts of companies, which have sports activity (Hungarian NACE No. 931) as their main line of business. By means of text mining, we analyse the extent to which the notes on the accounts are in conformity with the Accounting Act. The sports activity companies are analysed using various packages of the R statistical system. By means of text mining, we analyse the extent to which the notes on the accounts provide the necessary information that would be indispensable for the proper interpretation of the balance sheet and the profit and loss account.

  • Roguelike Games: The Way We Play
    80-92
    Views:
    843

    The spread of the gameable personal computers and game consoles resulted in the diversification of the video game genre, and from the 7th generation of the gaming consoles, the experience support of the games became largely enhanced. These games are now consumable owing to their resolution, the content, the plots are so fascinating so that they tie the gamer to the seat. Gamers seek experiences in the games. Still, such a special genre called roguelike was established, which is characterized by the constant termination of this world of experience in such a way that the gamer, as a results of the high level of difficulty, is obliged to start the game again and again. These new genre games are now leading titles of the new generation consoles, such as Demon’s Souls or the Returnal, gaining huge role in the introduction and sale of the new gaming console PS5. This study aims to reveal specifications of this genre, moreover, aims to describe through empirical research how gamers relate to it, and whether features of these games contribute to the devotion to them or lead to the disappointment from this world of experience. 

  • The Relationship Between Sports Civic Organizations and Human Resources
    146-154
    Views:
    196

    Every spring the Hungarian Central Statistical Office records through its ELEKTRA database system the human and economic related operation data of the past year of civic organizations. This data source is usually considered as a standard at the evaluation of the domestic civic sphere. Still, the available handout titled “Most important features of the non-profit sector”, applying mainly descriptive statistics only provides a brief picture of specifications of the sector. Parallel with it, its background database is available yearly, which provides a unique possibility for a researcher to perform secondary analysis aiming to reveal deeper relationship. The objective of our study is purely to reveal a minor part of this considerable field, the relationship between subsidies and human resources mainly due to the fact, that human resource in this sector is composed of employees and volunteers, and it is questionable whether subsidies have an impact on employment.  Results revealed that there is a relationship between human resources and subsidies, where mainly private nature subsidies have a strong impact equally on voluntariness and work related employment

  • Healthcare Management Education - Forms and Contents
    Views:
    206

    Gaining autonomy of a subfield of a private discipline has become plural up to the XXI. century. The appearance of the management discipline at the beginning of the XX. century mostly dealt with the industrial sector, and it was in relationship with the maximalization of efficiency. For now management became on his own in the healthcare sector, certainly regarding the education forms, which is emphasized the numerous educational ways on international level. Educational forms have a binary feature on national level, offering one BA and one MA possibility to learn. The objective of this study is to reveal diversity of the international education forms, illustrating their more important specifications, comparing them with the domestic relationship, all of which may highlight the need for new or novel education forms.

  • On Institutional Services from Foreign Students’ Perspective – What Makes a Higher Educational Institution Multicultural?
    343-363
    Views:
    110

    Higher education is of the utmost importance in terms of the competitiveness of every nation, including the Hungarian economy, therefore it is considered determinant for the future to survey student mobility of foreign students pursuing their studies in Hungary. Demographic decline that is characteristic to Hungary, already makes its influence felt in higher education, therefore internationalisation of institutions is of essential importance in terms of their operation and sustainability. Currently, it cannot remain unmentioned that it is a question of vital importance for domestic higher education institutions – and this process might only be further strengthened in the future – how they are able to compensate declining domestic demand by making their workshops attractive to foreign students and researchers.

  • Sportcivil szervezetek – számok a támogatások növekedése mögött
    126-134
    Views:
    137

    A KSH adatgyűjtési tevékenységének köszönhetően a nonprofit szervezetekre vonatkozó átfogó adatok mind adatbázis, mind tájékoztató formájában elérhetőek. A gazdasági adatok között feltűnik az az évről-évre hasonló nagyságú, domináns támogatási részesedés. Különös tekintettel a klasszikus civil szervezetekre ez egyértelműen jelzi azt, hogy a szféra támogatáskitett és támogatásfüggő. Ezek a szervezetek ugyanis kimondottan alkalmasak támogatások fogadására. Tanulmányunkban szeretnénk másodelemzés révén rávilágítani arra, hogy a sporttal foglalkozó civil szervezetek/sportcivil szervezetek száma milyen összefüggésben van a támogatásokkal, különös tekintettel két specifikus támogatási formára, a NEA-ra és a TAO-ra vonatkozóan. Az eredmények arra utalnak, hogy van összefüggés a támogatások összegének növekedése és a sportcivil szervezetek számbeli növekedése között, és ez kifejezetten igaz az egyik legrégebbi és legújabb támogatási forma esetében is.

  • Sports Civic Organizations-Subsidies and the Subsidy Exposure
    341-347
    Views:
    127

    When we discuss the topic of civic organizations, especially sports profile civic organizations we need to note and comment that issue how these organizational forms are able and capable to accept subsidies. The related data of the Central Statistical Office (KSH) highlight the phenomenon that incomes of the classic civic organizations are mainly composed of state or private source donations. Although there is a really and pretty predictable subsidy system in the field of civic sphere currently, from one hand the distribution of the single subsidy forms considerably vary, on the other hand it result in the considerable amount of available financial resources. The fact whether subsidy forms and subsidy incomes have relationship with the addition alvariables of the organizational operation, such as subsidies provided, employment relationship, and expenditures may acquire special attention at the management of organizational operation together with the planned strategic interventions in the field of the civic sphere. 

  • Evaluation Opportunities tor Recreational Sport Services – Adapted to Higher Education Environment
    150-164
    Views:
    194

    In our study, we analyse various researches dealing with quality aspects of sport services, and different quality models related to the interpretation of quality. The results which were obtained in the framework of primary research activity present the opinions of students from five different research universities. Sport services’ operation and sustainability are determined by market regulations, as parts of the service industry. Considering that the university leisure sports services take place in a competitive environment, the universities often have to compete with external sports service providers for achieving confidence of the young generations. For the qualitative tests, we used the QSport-14 measurement scale, which is generally applied by sports centres. This scale investigates the sports services according to three different aspects: (1) instructors, (2) infrastructural facilities and equipment and (3) offered sport programs. We have adapted the measurement scale to the university environment because of the differences and special characteristics of external sports service providers and university sports services. In addition, we analysed the factors influencing recreational sports, and we also examined that what changes would be needed in order to improve the quality of recreational sport activities in higher education.

  • Comparative Analysis of Equestrian Facilities in the North Great Plain Region
    79-93
    Views:
    367

    Equestrian services appear in recreation, sports and tourism as well. The favorable natural and cultural values of Hungary and the image of the equestrian nation based on the traditions of the horse provide a favorable background for the development of supply elements. The lowland character and horse culture of the Northern Great Plain region, and the continuous development of horseback riding services here, reinforces the equestrian supply element in the field of sport and leisure. Our in - depth interviews were conducted among service providers with a “horseshoe rating” (N = 11) operating in the Northern Great Plain Region. The results show that all service providers consider and plan the development of equine, infrastructure and human resources, although the source of its financing is different (from state, other successful businesses, realized business results of equestrian enterprises). Equestrian service providers with no horseshoe rating have identified the improvement of quality, the 3, 4, and 5 horseshoe qualified service providers for the expansion of the complex program offering and product diversification.

  • Crisis of the 9th Generation Game Consoles-Focus on Playstation 5 and Xbox Series X
    1-10
    Views:
    377

    By the end of the past centrury, specific computers optimized for gaming, that is meeting the needs of the computer gamers, the so-called game consoles were introduced to the market. At the end of the last year, after waiting for so long, new types of the 9th generation consoles came into the market, produced by the Microsoft and the Sony. Ovation of this appearance is familiar and usual in the profession, which soon became exchanged by the space of dissatisfaction, since now, after  the events of the past months we can declare that gaming on both platforms suffers from serious difficulties. This study, the methodological base of which is composed by case study, secondary analysis of available data, intends to highlight the facts which led to this situation, whether it is a temporary or a permanent situation, and  how the market and the gaming society react to it. Results show that it does not seems to be a temporary phenomenon, and as a result of complex problems market anomalies have appeared, which considerably influences our relationship to the market of the consoles.

  • 3X3 Basketball Tournaments in Debrecen
    231-250
    Views:
    200

    Faster attacks, spin speed, increased adrenaline levels, vehement play. This is all about the 3X3 basketball. In Debrecen, the first 3X3 basketball matches were held in 2015, most of them did not even think that the sport would be popular in Hungary as well. Practically, from the start of the first minute, the games were played with great success. Following the successful settlement, the International Basketball Association immediately offered a 3-year contract to Debrecen. The purpose of our research was to examine the 3X3 basketball tournaments in Debrecen, which was analyzed using a questionnaire and an in-depth interview. 69% of the respondents participated in the 2016 and 2017 events, but only 37% attended the 3X3 basketball tournaments that were held for the first time in 2015. It can be stated that this trend is growing and the event is gaining popularity nationwide. Sponsors and sponsors covered every issue of the event so the event was free of charge over the years. 72% of fillers, however, are willing to spend money on a possible entry fee. In terms of revenue growth, the introduction of admission fees is unlikely to reduce interest. Up to 1200 seats have been filled up for the event every year. Therefore, it is not surprising that a lot of people would like to enjoy a higher auditorium with more space. The introduction of 4-point boundaries (3 points) for 3X3 matches would be a great opportunity to try the "little brother" of basketball in the 4-point so that it can be introduced in traditional basketball. Hungary became the pioneer of the sport due to the results of the Hungarian national team and the successful organization of sporting events.

  • Civic Organizations, Sports Civic Organizations and the Control
    289-299
    Views:
    190

    Control, az a managerial function cannot be considered as one of the most frequently preferred examinational topics, and it is also valid for the matter of civic organization. Nevertheless, we must not forget about the increasing number and intensive non-profit sphere after the change of the regime, where the civic sphere inside has become determinant. In 2017, 15,2% of the 61 151 nonprofit organizations had a sport profile, and this ratio is higher, 16,2% regarding the 53 613 classic civic organizations (including only associations and foundations).  The specialty of these organizations is the strong relationship with subsidies, and it seems that it has turned into subsidy dependence by now (2/3 of the incomes are subsidies), as a conclusion from the data of the Hungarian Statistical Office. This topic may also become sensible in a way, when an organization cannot account the received subsidies or cannot meet expectations of the judicial expectations, which all raises managerial control related concerns. It also highlights the relationship between civic organizations and control. In this study, we aim to cover some relevant specifications of the topic through the control, as a managerial function, and based on the results we may conclude that a higher ratio of organizations cannot really perform by the expectations.   

  • Wearable technology usage among students of the University of Debrecen
    33-47
    Views:
    108

    The lack of physical activity and the growing prevalence of a sedentary lifestyle are urgent public health problem worldwide. The problem is also typical of the young population, especially university students, who spend most of the day in a sitting position. Technological development is one of the catalysts for the rise of a sedentary lifestyle, nevertheless, thanks to this, many devices have appeared on the market that can be used to encourage physical activity. The widespread of wearable activity tracker devices – wristwatches, wristbands – among the population shows a constantly increasing trend, with a parallel increase in the amount of data collected about ourselves (step count, calories burned, heart rate). The main goal of the present study derives from the recognition of the gap in this field in the domestic sports science literature therefore our focus is on modern information technology tools in the dimension of physical activity. The aim of this study is to assess the attitudes of the university student population towards activity-tracking devices. We conducted a cross-sectional online quantitative survey (questionnaire) among DE GTK students. 340 people filled out the questionnaire correctly. In addition to descriptive statistics, parametric and non-parametric tests (Pearson's chi-square test, Fisher's exact test, t-test, Mann-Whitney test) were used to examine the relationships. The results of the statistical tests were considered significant if p<0.05. We performed the distribution of the variables using the Kolgomorov-Smirnov test. The majority of respondents (55%) have already tried some kind of wearable device that measures physical activity. Every third student (34%) are currently using their device. Those who have not tried these devices so far indicated the price as the primary deterrent. 32% of the students plan to invest in such a device in the future. 39% of device users use an activity tracker bracelet, while 61% use or used a smartwatch. In terms of sex, we did not find any differences in asset ownership. The primary goal of the students (66.8%) was to track their physical activity. The most frequently used function was tracking the number of steps, indicated by 81% of the respondents, followed by heart rate measurement (67%). Most of them (69%) set some kind of goal regarding their number of steps. According to every third student, they moved more as a result of the device and managed to maintain the increased level of physical activity. 44% of the students claimed that their physical activity did not change despite using the device. Students tend to disagree with the positive statements related to the devices in connection with a healthy lifestyle. Although the present study suggests that wearable devices have an impact on students and they track their measured data, it is questionable whether the devices themselves are enough of an incentive for students to develop a healthier lifestyle.

  • Sports Civic Organizations-Conceptualization Issues and Trials
    127-135
    Views:
    118

    Lately published statistics of the Hungarian Central Statistical Office reveal such a phenomenon that in some years (between 2011 and 2015), that the number of sport related classic civic organizations has increased in the narrowing non-profit sphere. Inside, the role of sport has been intensified primarily among the sports associations, and not among the foundations. Considering the Central Statistical Office methodology, the questions arises and serves an issue that how can we conceptualize a sport civic organization. Regarding the same topic, we may face diverse databases, and it also seems that different conceptualization approaches exist, we do not have uniform regulation, and current data also raise further questions. Through a “from general to specific approach” we aim to reveal that in what way a civic organization can be considered to be a sports related civic organizations and also try to highlight the consequences of this plural approach.

  • Volunteering in Sport
    217-230
    Views:
    535

    The subject of our research was the examination of the sports ambition and its motivational background. Our aim was to examine the volunteer experience of young adults in volunteering. Our goal was also to analyze the areas in which sports are chosen most voluntarily and what motivates them in sport. The basis for our questionnaire research was the concept of volunteering "4 W" (who, what, where, why). The questionnaire was designed to answer these questions in relation to sports ambition. The data of the questionnaire completed by 371 young adults (mean age = 23.93, sd = 9.93) were analyzed using SPSS statistical software, where we calculated basic statistics (mean, standard deviation, median, mode) and Chi2 test. More than 75% of the respondents have already worked as volunteers. One of the most popular areas of volunteering was sport. The most frequented volunteering area was among schoolchildren and students as well as university sports among young people, after which the area of competition and recreational sports proved to be the most popular. The main motivation of young volunteer workers was the following, : „I had a good mood”, „I loved sport”, „teamwork”, „work experience”, „learning and skill development” and „career perspective”. Organizations, marketing and communication areas in the field of sporting events and sportsclubs volunteering were the most popular in the area where the respondents had experience. A significant difference was found in the field of organizing and marketing volunteering in sports events, 61% of Hungarians worked, while respondents from other countries were only 34.2% (p <0.05). In the field of communication, higher values of respondents from other countries (45.7%), compared with Hungarians (33.7%) (p <0.05).

  • Sport Civic Society – Approaches and Facts
    158-166
    Views:
    200

    After the change of regime in Hungary in 1989, the domestic civic sphere started to improve, and after numerous change in the legal regulation, currently the Act on Civic Organizations (Act 174/2011.) rules the operation of the sector before all, supplemented by additional legal background. The vital component of the new regulation is possibility of the appearance of the novel organizational form, the civic society, which is quite odd even considering the past and even on international level. The database enabling the statistical overview of the domestic nonprofits publish the end of 2019 provides no information on the data and operational features for this organizational form, which provides a thorough reason for the researcher to be interested in the topic and the organizations. Through the possible secondary data, a primary database of a lately done sports civic organization related research includes such basic data (even its sample height is small), which may be considered as a starting point at the examination of the specifications of the sports related civic societies.

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