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Examining the Social Involvement of Sports Civic Organizations
23-34Views:176Analyzing the information available in the Hungarian database of the CSO, we can see that a significant part of the income of classical non-governmental organizations, especially non-governmental organizations with a sports profile, comes mainly from state or private support. In addition, it can be said that these organizations are essentially non-profit-oriented and play a significant role in social integration and the performance of essential social tasks. Therefore, the relevant question is to what extent and in what way their social embeddedness is realized, in what way do NGOs influence people in the course of their operation? Within this, the study of the social usefulness of sports non-governmental organizations and the sphere of support conditions in the sphere emerges as a priority area. In our study, we undertake to examine the activity of the organizations included in the survey, their social impact and to compare the results with their role in local society. Nearly 50% of the NGOs surveyed in the study have a local scope, and more than 50% typically engage in grassroots and leisure-related activities.
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Examination of the Informative Part of the Notes to the Financial Statement Amongst Hungarian Companies Engaged in Sports Activities
108-116Views:203Currently, the role of sports has intensified and changed; by now, it has become a separate area of interest from an originally civil, exercise-based, private leisure activity. In the case of sports-related economic research, both macro- and microeconomic research can be mentioned. Its economic significance, its contribution to employment, national economic income, and consumer spending is involved in macro-level research, while the examination of the functioning of sports services and organizations, and the characteristics of demand and supply are micro-level research activities. One of the reasons for the development of sports activities was the increase in their economic significance, which created a need for their economic analysis. 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. 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.
