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• Justification for the Olympic Reform Package Based on Good Practice

  Marton Csiza

  Views:

  213

  The Olympic Games have always been the pinnacle of sport and achievement. The modern Olympics are held every four years, and the venue is chosen from among the cities that apply. In my research, I wanted to find out the reasons for the decline in the popularity of the Games. To answer this question, I looked at 2 successful Olympics (2000 Sydney, 2012 London) in the hope of identifying success factors that could be adapted to other host countries. I conducted secondary research, reviewed related international and national research, and the available economic data. During the document analysis, I found that the expected costs of organising the Olympic have increased significantly over the last two to three decades, and under-planning is a common feature. As a result of the research, I have found that the most important pillars of successful organisation are a proper organising committee, comprehensive opportunity and risk analysis, accurate planning, sustainability in planning, continuous cost control, private sector support, and the work of volunteers.

• 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

  Dóra Kerezsi

  Zoltán Bács

  Elvira Böcskei

  Zoltán Zéman

  Tibor Tarnóczi

  Veronika Fenyves

  Views:

  183

  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.

• Potential Impact of Innovation on the Competitiveness of Sports

  666-677

  Tamás Madarász

  Views:

  192

  Innovation and development activities related to sports and the tools created during the processes facilitate performance sports players (athlete, coach, sports manager) to achieve outstanding results in their field.

  The success of sport can have a major impact on the social image of sport and its economic potential, and thus on the future of the sport. In my paper, I undertake to introduce the innovation processes associated with competitive sport and the products that result from these innovative activities, and then examine how and to what extent these supplies influence the economic and professional performance of the sports under investigation.