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  • Sports financing in Croatia
    31-34
    Views:
    150

    Sport is a complex social activity that encompasses various areas. Some of these activities come within the category of public needs, which implies that sport is an activity of wider social interest and requires public intervention in its financing. These needs are determined by law and are an integral part of state and local budgets. It is also indisputable that the sport is an activity of exceptional significance for the society and it is equally clear that the investment into sport in Croatia is not proportional to that significance and top scores, which are achieved by the Croatian athletes. Sport can be in a partner relationship with the economy and the promoter of social changes and habits, but in order to become and remain that, general public has to be truthfully interested into sports.

  • Relationships between coping strategies and psychoactive substance use
    102-108
    Views:
    211

    The study examines the relationship between coping strategies and smoking and alcohol consumption among athletes, recreational athletes and non-athlete individuals.

    The factors examined were measured by a validated questionnaire version of Folkman-Lazarus (1980) (Ways of coping) (16 items) and asked about the smoking and alcohol consumption patterns of the respondents. The total sample number was 813 people, of whom 341 were athletes, 292 were recreational and 180 were non-athletes. 54.4% of the sample is female and 45.6% is male. In my research, I focused on mapping intrapersonal coping strategies among athletes, recreational athletes, and the non-athlete individuals, and explored gender differences. Furthermore, how smoking and alcohol consumption appear as a negative coping strategy in the measured sample.

    As a method besides descriptive statistics the Kolmogorov-Smirnov test was used to verify normality, and the hypotheses were tested with non-parameterized test (Kruskal-Wallis, and Mann-Whitney).

    For coping strategies I found a significant difference among the non-, recreational and competitive athletes, and there is a significant difference between genders as well.

    In the case of cognitive restructurings, there was a significant difference in favor of sports and recreational athletes versus non-athletes, while in problem analysis and passive coping I found a significant difference in favor of women compared to men.

    Significant differences were also found in the case of psychoactive substance use. Among the three groups, as the intensity of sport increases, the number of smokers decreases. In the case of smoking, a significant difference was found in the coping strategies referring to reduction of the stress in the whole sample. In the case of alcohol consumption, in coping strategies were found significant differences between stress reduction, problem analysis and passive coping.

    JEL CODE: M21, O21

    ARTICLE IN PRESS!

  • Athletes—the invisible resources of sports organizations
    105-110
    Views:
    136

    Sports organizations must prepare an annual report on their operation and assets, pursuant to the current Act on Accounting. However, when preparing this report, one must face the difficulty of defining the value intellectual assets and human resources represent, and the impossibility of its inclusion in financial statements. Therefore there is a significant difference between the value shown in accounting and the fair value of sports organizations.

  • The application of balanced scorecard in team sports
    37-40
    Views:
    115

    The present article discusses the application possibilities of the Balanced Scorecard strategic planning and controlling device for businesses managing team sports with the goal of professional efficiency and its long term sustainability.

  • Futsal for the blind: a new opportunity for Hungarian people with visual impairments to get engaged in physical activity
    37-41
    Views:
    190

    The proportion of Hungarian citizens involved in regular physical activity is extremely low and rates are even lower amongst people with disabilities. It is, however, undoubtedly easier to stimulate physical activity if a wide variety of different sports is accessible for them. Blind futsal was introduced by an NGO, Sports and Leisure Association for the Visually Impaired and it has been played in Hungary for only a year.
    The present work, by introducing this special sport through document analysis and semi-structured interviews, aims at calling sport professionals’ attention to the unexploited opportunities of adapting sports to blind people’s special needs. The author also wishes to highlight the power of a civil initiative and the inmense effort people with visual impairments themselves make for improving their own sporting opportunities.

     

  • Examination of the sustainability of the sport facilities in the Northern Great Plain Region of Hungary
    111-117
    Views:
    157

    Developing sport into an industry has become a fundamental interest and a noticeable approach in Hungary in recent years. A socalled economic orientation can also be observed in the field of leisure time sports, which was made into law in Hungary in 2011 allowing the support of sport organisations and resulting in a number of infrastructural developments in Hungary. A wide range of development opportunities remain open in sports. This evaluation aims to introduce what significant sport-investment projects have been implemented in the Northern Great Plain region in recent decades and what effects these investments have had. Surveys have been used to reveal whether these facilities originating from years of sport developments are sustainable and to what extent these are exploited for organising sport events. Based on responses provided by a number of sport facilities – including ones built in the past and also ones opened recently – it can be concluded that sport in itself cannot solve the issue of operation and possible economic growth. Considering these aspects, it is important to incorporate, not only in operation but also during planning, the idea that current facilities must „serve” not solely sport events as these in themselves will not make them profitable but they must remain open for all sorts of social events as well.

  • Specialities of the corporate tax in connection with the sports organizations
    15-18
    Views:
    154

    In 2004 Hungary joined the EU, therefore its tax system is harmonized with EU directives and its trade with the EU is liberalized and exempt from customs restrictions. In the past few years Hungarian government introduced significant corporate tax advances in order to increase Hungary’s competitiveness for foreign capital. With the flat 10% corporate tax rate, Hungary has one of the the lowest corporate income tax rate in the European Union. Since 2011 new corporate tax incentive was adopted in order to create a tax advantageous economic environment for supporting the five most popular team sports in Hungary, namely, football, handball, basketball, water polo and ice hockey. The following article provides a rough guide on the corporate taxation – in particular of sport organizations in Hungary. 

    JEL code: H25

  • Environmental management activities of NHL teams
    Views:
    174

    Over the past two decades, the sports sector has paid increasing and growing attention to understanding sustainability, including the environment, and in particular what can be done in practice. The purpose of this study is to examine the environmental CSR measures adopted by professional hockey teams in North America.

    To answer my research question, I used a comparative analysis based on secondary data sources. For all 32 teams, I examined the available reports and their information on CSR activities, the information published on the teams' websites, and the research results related to the teams. I have selected 3 teams (Minnesota Wild, Pittsburgh Penguins, Seattle Kraken) that are at the forefront of the issue under study, using an evaluation system based on international literature, and case studies to showcase good practices that can serve as examples for the sports sector.

    JEL Code: Q56

  • Reasons for and obstacles to cycling in opinions of residents of Debrecen, Hungary
    53-59
    Views:
    141

    It is a basic aim of the European Union that due to the developments in 2014-2020 the bicycle would become one of the most often used transportation, touristic, and sports equipment. We were interested to see to what extent is bicycling present in the transportation system of Debrecen and what are the most important reasons for its residents to use the bicycles. The dedication of Debrecen to promote cycling is clearly proven by the number of newly built or resurfaced bike paths and by the fact that the University of Debrecen has introduced – alone in the region – UniBike which is a bicycle renting system brought forth by the need of its students. Here we present the developments that took place in the North Plain Region in the past few years. We have also analyzed the national and European strategies and reports on bicycling. A survey was conducted among the youth of Debrecen to explore their cycling habits. The data were evaluated using the EvaSys program. Until the end of 2011 with the help of different funds 862 km of bike paths had been built in Hungary. In the North Plain Region due to funds totaling 777 million HUF 15.7 km long bike paths had been constructed until 2015. The development of tourism in this direction is promoted by the web-pages and brochures offering bicycle-tours around Debrecen. Nevertheless, bicycling in the neighboring townships is present not as an instrument for sports and/or tourism, rather as a mean of transportation. It is a clear goal in Europe and thus in Hungary to have bike paths that can provide the means of safe cycling. In parallel, it is also important to promote the benefits of bicycling, including positive physiological effects, cost-effectiveness, and environment-friendliness to increase the proportion of those who select bicycling as an alternative.

    JEL Code: I15

  • The planned development’s effect on the performance in ice hockey
    31-35
    Views:
    136

    The sports are growing everywhere in the world, so there is no other way to maintain or to increase the level of quality just the strategic planned development (GÉCZI, 2012), because thousands of specialist are working hardly on the better results worldwide. The aim of this study was to monitor the ice hockey players’ physical development in Hungary since 2007, focusing the results after opening the federations’ Methodical Center (MC). One can see a remarkable development during the last years in the domestic ice hockey, which is perceptible following the sport performance and results. The first step of the planned development was the reform of the curriculum in the coaches courses (from 2004 continuously) at every level, the second step was the opening our MC in 2010, where the Hungarian players and experts (coaches and officials) can develop their skills and their knowledge about the ice hockey. We examined the effect of the above mentioned procedures, comparing the national try-out test running events (10 m, 60 m, 6×9 m, 400 m, 1500 m) by the best twenty U18 players (N=80). According to the opening of the Methodical Center, we used the data from 2012, 2009, 2008 and 2007.

  • What kind of effects had the global economic crisis on the attendance of the NBA games?
    141-145
    Views:
    116

    The global economic crisis of 2008 had effects on the world at all levels of life. It caused serious problems and difficulties in professional sports as well. In my paper I will try to show what kind of effects the global economic crisis had on one of the best organised championships of the world. What effects it had on attendance? How this influenced the prices of the tickets to the matches?I am going to show those marketing and financial steps, which were made by the championship’s leader corp and the teams participating in it. I think the teams could moderate their losses by making different special offers, drafting new players and being opened for the foreign countries, I think this will lead to an increase in attendance in the next few years. Finally, I will try to make a future forecast of attendance.

  • An approach to understanding the specific subsidies recevied by rural civic organizations: A case of a settlement in Szabolcs-Szatmár-Bereg County
    117-124
    Views:
    237

    Nowadays the sport related civic organizations form a special segment within the civic sector. In particular, the current situation of these organizations – who are operating in rural settlements – should be considered as special. In rural settlements the local sport related civic organizations by all means could be justified to make a difference on the basis of an essential aspect, that how they secure the funds from the external sources, and because of certain aspects it is closely related with the local politics. The purpose of our study was to investigate through the example of a small rural town in Hungary, that what kind of subsidies can the locally registered sport related civic organizations can get by focusing on the local football club’s results and the subsidies which were granted to the club between 2007 and 2015. We were also curious about, that is there any possible connection between the club’s performance and these certified subsidies.

    JEL CODE: L31, Z20, H71, D72

  • Talent management based on therapeutic work with a professional handball team
    63-66
    Views:
    152

    All athletes regardless of their age should get mental skills development that could be integrated into their normal training. Psychological training is essential for better performance because in sports the psychological factors play a very important role. The aim of this presentation is to show the therapeutic work of a professional men’s handball team and demonstrate the nature of the social environment and how it can have an effect on their performance. The author examines how a team forms, develops and works and what factors contribute achieving the optimum performance. The functions, structures, dynamics and goals of an adult team were analyzed and on top of that the focus was on the a three­month long therapeutic process and its results as well. In order to improve the self­awareness and team building, the players were asked to fill out following questionnaires: psychometric questionnaire of Keczeli1, Keczeli2 questionnaire about roles, tasks and responsibilities within the team and player­coach relationship and attention questionnaire (Pieron). The conclusions of this work can be useful for further talent managment and develpoment.

  • The Current State of CSR in the Football Clubs of the Professional Football League in Jordan
    21-30
    Views:
    232

    Corporate Social Responsibility (CSR) has become a common practice all over the world, however, social responsibility in the field of sport is still a new concept and received a little attention. This study aims to reveal the current state of social responsibility practices among the football clubs of the professional football league in Jordan. A descriptive survey method was used and a questionnaire was designed to collect the required data on three aspects (administrative, financial and CSR programs). The study found that there is a medium degree of availability of the administrative and financial aspects that activate the implementation of the CSR concept. Moreover, the study also revealed a medium degree of availability of the CSR programs offered by the selected clubs. Furthermore, the study proved that the football clubs in Jordan are aware of their social responsibility and recognize their role in the betterment of the society.

    JEL Classification: C21, D24, Q12

  • New business strategies of football clubs
    67-73
    Views:
    548

    The study investigates new strategies of football clubs in function of last few years’ trends in European football leagues. There were many changes in international professional football during the last 10-15 years that had significant effect on the success of certain clubs. We show empirical evidences about these effects based on data about revenues, transfer balance, financial and sport successes. We focus on Western European leagues and classify clubs based on their business and sport strategies.

  • Analyzing the organizational questions of the elite youth academies by the case study of football academy of Debrecen
    79-85
    Views:
    317

    Thanks to the effect of the resources flown in to the youth football, the previous, and more simpler structural scheme of the clubs went under a transformation. I will analyse the operation of the youth sport enterprises as economic companies, and the organizational scheme with the most important managerial questions faced in the firm. This will be based on the case study of the Football Academy of Debrecen. In the first part of my publication, I will investigate the evolution and the importance of the sport enterprises, with the relevant scientific literature. In the second part I will discuss the structural scheme of the Football Academy of Debrecen with the analysis of the separate departments. I will search for the differences between the youth sport enterprises and the organisations who are operating as a professional football club.

    JEL code: Z2

  • The Role of „Handball At School” Program in Ability Development and Replenishment Training
    53-60
    Views:
    163

    In Hungary the undisputable merit of TAO subsidy is realized in replenishment training, human resource development and development of sports infrastructure. The other important base of replenishment development is „Handball at School” programme managed by Hungarian Handball Federation. „Handball at School” programme was launched in relation to every-day physical education and we undertook the skills-building role of its impact assessment. A survey programme was organised by us in the autumn and spring semesters of 2015/ 2016 academic year aiming to prove that project has positive effect on aiming accuracy and performance stability results of pupils, as well as their precision of technical implemetation. 183 pupils were examined who had two sponge-handball lessons a week out of their 5 physical education lessons. When choosing the pilot scenes it was considered important to get Budapest, Easternand Western Hungary also involved. To examine aiming accuracy two tests were applied. One is „throwing at a target from throwing straddle without previous swing” performed by the pupils. The children were expected to hit the small box five times with right technical implementation meaning that it was done with lifted elbow. After the first implementation they were given some time to relax and the the shots were repeated five times again. The children were asked another task to perform, a similar one to the first, but it had to be performed from running up, that is they ran back from a line, took the sponge ball, ran back to the line and had to hit the small box again with lifted elbow. At this task several aspects were noted and measured again: the time needed for implementation, target accuracy and also whether the technical implementation of the throw was accurate.

    JEL Classification: I21, Z28

  • Traditionalism and timeliness in modern sport
    63-66
    Views:
    312

    The essay links social historical narratives about modernity with cultural studies views on sport, and investigates what cultural and social functions are associated with sport in our highly technicized capitalist world. While pursuing this research I always keep in mind how professional spectacle sports interact with different forms of technical media.

    JEL code: Z20

  • Caves, as touristic attractions in Hungary: Adventure, health, culture, ecotourism
    51-58
    Views:
    179

    Hungary offers abundant opportunities for discovering the mysterious world of caves. In Hungary there are around 4100 caves; although only a small number of them are open to the public, they offer a variety of attractions. As they are an important part of tourism, switching them, exploring them and making them accessible for a wider audience generates interest for visitors from different parts of the country. The adrenaline releasing sports offers us new ways of coping with stress, and has had an increasing importance in our lives in the 21st century. Discovering these underground miracles presents a new challenge for travelers. The interest in caves exploded in the 20th century, when ecotourism, longing to get back to nature, and the goal of improving one’s health became leading motivations for travelling. The present research is aimed at surveying, to what extent students of the recreation department are familiar with the opportunities provided by cave tourism and how up-to-date their related knowledge is. The following work introduces opportunities in cave tourism and intends to expose upon gaps in the related marketing strategy. The research questions are the following: Are students familiar with opportunities of cave tourism? What services do the caves they know offer? Are they up-to-date in cave-related news? On what forums do cave tourism appear?

  • Theory and practice in the management of university championships organized in Hungary
    47-51
    Views:
    147

    After the 1989-1990 political changes the aim of the Hungarian University Sports Federation was to follow its traditions of nine decades in foreign policy as well, therefore the organization of international competitions in Hungary was promoted. Up to now the study of the management of these international events was neglected in the Hungarian scholarly literature, although all university sporting events held in Hungary were successful and they were highly appreciated internationally. Taking the example of three university world championships hosted by Hungarian towns, the objective of this paper is to analyze how the management succeeded to solve the major tasks of the organizational work and how some management theories were implemented in its activity. In order to collect data the following methods were used: analysis of documents, in-depth interviews and participant observation. The results are presented on the basis of some theses of the event planning theory, the event management theory, and the situational leadership theory. More specifically, the issues of motives-decisionactions, consistency- coherency- harmony and these of the quantity indicators of event organization in connection of the three underscored world championships organized in Hungary are discussed. In conclusion it is stated that in the management the situation theory had to be taken into consideration the most in the leading process. It was proven that despite preparations lasting often for several years and expanding to every detail of requirements, the flexibility of the management was crucial to search and to find response to every critical situation.

  • Changing of the broadcasting rights in connection with the Winter Olympic Game in Sochi
    99-103
    Views:
    137

    The authors examine how the broadcasting rights have changed relating to the International Olympic Committee’s (IOC) changed media politics in the case of to the Winter Olympic Games in 2014. They present the market of the broadcasting rights and the changing of the incomes of the media rights fees. They are also examining the target of the IOC relating to the television market and exploring how it might impact the life of the broadcasting and public service media.

  • Touristic Motivation and Lifestyles of Hungarian Domestic Tourists Correlation Study
    47-54
    Views:
    183

    Motivations are closely interwoven with personality theories. According to researchers the object of motivation theory is primarily to describe what is common in people, whereas lifestyle theories highlight the individual differences among people. Tourism travel decisions constitute a special type of consumer decisions in which case the tourist has to make a choice among the personal tourism services on offer according to his/ her individual needs, but still as a segment specific product corresponding to common motivations. Consequently, certain elements of lifestyle and motivation theory appear in touristic decisions as well. Having perused the relevant trade literature, I came to the realisation that there have been very little research done in the area of travel motives in recent years. The examination of the correlation between motivation and lifestyle complemented with model application is a field belonging to applied marketing science which can be regarded as uncharted territory in tourism research. Domestic tourism accounts for a significant portion among the national income sectors. That is why it is of key importance to be aware of the correlation between the habits and needs of the local population and the factors influencing travel decisions. Applying the results of my research I endeavoured to define and model the lifestyle, needs and motivations of domestic tourists as the factors influencing their decisions. With the results of the investigation, I also wished to provide some guidelines for the creation of tourism supply in view of product development and communication.

    JEL Classification: Z32 tourism and development

  • CAP 2013 reform: consistency between agricultural challenges and measures
    47-55
    Views:
    143

    The latest reform of the Common Agricultural Policy has just been accepted, identifying important challenges for EU agriculture but proposing only limited changes to the previous CAP. Now it is time for the implementation of the new measures. However, from a theoretical point of view, it seems that the CAP can hardly meet the challenges it faces due to the inconsistencies between the predefined challenges and the measures proposed to meet them. The aim of the paper is to analyse the consistency between the challenges of European agriculture and the policy measures aimed at meeting them. It seems that not all measures are consistent with the challenges.

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