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Digitalization Process by Agricultural Companies, or the Results of a Questionnaire Survey
625-636Views:397The term “information society” first appeared in Japanese social science in the early 1960s (Z. Karvalics, 2007). The interpretation of the concept has undergone significant changes over the past decades, showing that dynamically developing societies, which are undergoing constant changes due to the rapid development of information, information management and the dynamism of the digital world. The close relationship and connection between information and information technology has become a fundamental factor in the societies of today, the organizations life, which generates inevitable, sometimes serious debates and profound changes. Economic operators must necessarily be resilient to technological change. We should think of the time of the Industrial Revolution, when modern weaving machines flooded the factories. Otherwise, a resilient organization will not survive in an evolving and ever-changing dynamic economic environment. Of course, this is true of agriculture as well, just as it is for other sectors of the national economy. On the one hand, my assumption on the basis of which my questionnaire was compiled was that enterprise management systems are increasingly used by enterprises in agriculture due to the diversification of activities. At the same time, I assumed that the size of a business could influence the use of information technology (hereinafter IT), so I hoped that my research would provide reliable data on this as well.
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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
117-125Views:375Contribution 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.
