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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.
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Civic Organizations, Sports Civic Organizations and the Control
289-299Views:240Control, 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.
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Investigating the Motivation of Adventure Park Visitors
106-126Views:303In the world of runaway, “homo-sitting” and mobile telephones, the quality of leisure time is gaining increasing importance, most of which is the experience gained and the characteristics of existing natural factors. A variety of thematic and adventure parks are reported every year, increasing travel and visitors' growth every year, the service offering of which broadly satisfies the needs of modern man and kind. In the focus of our research, we set the link between recreational habits and motivation of adventure park visiting. Use the survey questionnaire to calibrate consumer habits (n = 408). There were significant differences in the number of factors studied, such as those who seek more physical activities in their free time and prefer to respond to the challenge and extravagance motivating motivation in each of the adventure parks, or even for leisure-time enthusiasts. Our research reveals that service providers should consider targeting their leisure time habits, for example, they can benefit from a thorough consumer mapping from the point of view of electoral motivation.
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Comparative Analysis of Equestrian Facilities in the North Great Plain Region
79-93Views:418Equestrian 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.
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COVID-19 Pandemic Impact on Employees’ Physical Activity
72-84Views:786Globalization and the recent explosive development of technology have significantly changed people’s lifestyles resulting in an increase in the number of people living a sedentary lifestyle. COVID-19 pandemic has exacerbated the situation and created an unprecedented situation in the world. In the present study, we investigate changes in the physical activity and sedentary behavior of adult workers caused by the coronavirus epidemic. In our online cross-sectional research, we used snowball methodology. The target group of the survey was adult workers. 108 people filled in the questionnaire, the majority (73.1%) are women, the average age is 37.18 years and most of them have higher degrees (Diploma: 74%, PhD: 14%). The present study revealed a decrease in physical activity and an increase in sedentary time for the employees in our study. Despite respondents detected a decrease in their physical activity, an increase was reported in the proportion of online training participants. The majority of respondents partially, or totally switched to work from home during the pandemic, which may further increase their sedentary lifestyle. We did not find significant differences among the domain of work and leisure time or occupational physical activity patterns. The workplace is a great opportunity for promoting physical activity and reducing sedentary time in the adult working population, therefore it would be important for organizations, decision-makers and health professionals to work on the design of strategies to these goals.
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Analysis of the Supply of Sport Services by Organizational Aspects
465-474Views:288The spread of consumer societies has led to the commercialization, and the emergence of profit-oriented operating frameworks in the fields of sport. The sports enterprises, involved in the operation of competing groups on professional, spectator fields of sport have already been examined from legal, economic, organizational points of view by a number of international and Hungarian researchers. In this article, we attempt to cover and summarize the Hungarian research approaches on this subject. The motive behind our investigation is that we should launch an organizational examination of the Hungarian profit-oriented sports suppliers in the near future. We plan to analyse the property, financial, income, organizational, management and labor management related situation of these sports enterprises. In order to ground the research, the review nature summary of domestic economic, organization science related secondary examinations is essential, which allows the development of the appropriate research methodology and the comparison of our results with the antecedents.
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Sport Civic Society – Approaches and Facts
158-166Views:249After 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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Investigation of Parental Roles in Relation to Youth Football
105-114Views:185My research is based on the fact that, thanks to the development of sports and the capital flowing into the sector, youth sports are no longer just a useful way of spending free time for children and a mean for educating them for a healthy lifestyle, but also an opportunity to lay the foundation for an adult sports career and, with it, secure future existence. In order for the training to be effective and productive, one of the many components is the existence of parental support. Youth competitive sports pose many challenges for a family and influence their lives from several aspects. In my research, I examined how youth sports affects parents in terms of certain demographic variables, what changes it generates in their family life, and I also paid attention to what expectations the family has about sports. The basis of the study is an online questionnaire survey, which was filled out by more than 700 parents of youth football associations. My research revealed that, in accordance with the previous literature related to the topic, their children's sports have a significant impact on the lives of the parents and they set different expectations regarding it, which are also influenced by various social and demographic factors.
