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The assessment of intellectual capital in Polish regions
101-105Views:158In a knowledge-based economy intangible assets are indispensable to achieve competitive advantages. Resources like intellectual capital are perceived as crucial factors especially for regional growth. Intellectual capital is comprehended as a multidimensional concept, defined and explained in many various ways, depending on the context and further application. The purposes of this article is to consider the role and importance of the intellectual capital for regional development and competitiveness and to try to use it for an estimation of regional advance progress. On the basis of literature review the article provides a framework to analyse the intellectual capital and its main components. The central attention of the paper focuses on the evaluation of the intellectual capital in Polish regions and its influence on regional performance. The paper surveys the empirical examination of 16 Polish regions in terms of intellectual capital and simultaneously assesses the level of intellectual capital in rural areas. The article provides the insight into the role and value of the intellectual capital in Polish regions.
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Aspects of the sustainable utilization of renewable energy sources
91-94Views:147The aim of this paper is to analyze the main approaches to sustainability and to present an alternative interpretation for the issues involved in the utilization of RES. The utilization technologies can be described by the average values of several technological parameters. Some significant parameters were chosen which are the most relevant for the issue of sustainability. The group of attributes was composed of these parameters in the analysis, which was conducted by the choice experiment (CE) methodology. The examination of each attributes’ influence on the individual’s preferences and choices was made possible by this method and the preferences of the relevant experts were determined. The weight of the attributes was defined by experts according to the importance of each attribute regarding RES-based technologies. The importance of sustainability attributes implies the significance of sustainability in the case of RES technologies, which thus highlights the characteristics of the more prosperous technological parameters regarding sustainable development.
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The determination of economic and public health benefits achievable by increasing regular physical exercise
5-13Views:233There are various methods at our disposal to determine the direct expenses of the factors, which influence the state of health – such as inactive lifestyle –, but research studies aimed at comprehensively determining all direct and indirect expenses have not been conducted in Hungary, yet. We desired to remedy this deficiency with our research, which was prepared at the commissioned order and with the support of the Hungarian Society of Sport Science and the Department for Sport of the Ministry of Human Resources of the Hungarian Government. Using the factual data of OEP (National Health Insurance Fund) we determined the annual cost of illnesses, along with the extent of the cost of physical inactivity, (HUF billion), and we prepared an estimate of the possible amount of savings in Hungary (sick-pay, medication costs etc.), the methodology of which we adapted from international research projects, thus the resulting data in the case of Hungary will later be comparable to international data. International examples reveal the savings achievable by increasing physical exercise in a broad range, even though having conducted the research in different ways and time periods. All research projects concur about one thing, namely that the reduction of physical inactivity can result in significant savings. Our results have verified this statement statistically as well.
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Transition economy and happiness the Czech Republic compared with the Netherlands in the 1990- 2004 period
119-126Views:176The paper deals with the subject Transition economy and happiness – a case study of the Czech Republic in a comparison with The Netherlands in the 1990- 2004 period. The paper addresses the following two questions: 1. How has the level of happiness changed since 1990 in the Czech Republic and in The Netherlands? 2. Are there differences with respect to variables that explain differences in happiness between both countries. It appears that. at the beginning of the 1990s of the last century, the Czechs were less happy than the Dutch and, that, people in the Czech Republic were less happy in 1999 than they were in 2004. Furthermore, Happiness in the Czech Republic is approaching the level of happiness in The Netherlands. In both countries happiness is positively affected by subjective health status, perceived freedom of choice over life, being married or living together and satisfaction with one’s financial situation and having trust in social institutions. But there are differences with respect to the impact of age, education and religion .
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Empirical research on corporate strategies in Hungarian dairy industry
169-179Views:160Corporate strategy has never been as important as it is nowadays. Markets are changing rapidly because of consumer demands, innovations, information flow and economic changes. Our paper concentrates on Hungarian dairy industry (hereinafter dairy) and four main objectives were defined to be analysed: (1) domestic dairy company features, (2) main strategic characteristics, (3) how companies’ strategy resonates on the consumer side and (4) companies’ financial background were analysed as well. A company database was made in order to prepare for the primary research and to understand better the nature of today’s market. B2B (26 companies) and B2C (503 people) surveys were used in order to gain primary data. In 2017 132 Hungarian companies were observed in milk processing, but 44% of the market participants are not present in dairy competition. It is a fairly fragmented market structure because 10-20% of the annual turnover is accumulated among the 80-90% of competitors. The factor analysis of the data proved that the dairy companies followed m strategies at the same time; and it is assumed that most of them are unconscious. Strategically, the majority of the dairy sector is not up-to-date and modern enough. SMEs sector management skills and strategic preparedness are considered to be out-of-date and insufficient. Strategic planning can possibly have an influence on financial results, which was only partly proved by the analysed criteria system. The production and use of own raw milk supplies might make companies experience financial benefits. Nearly 78% of the respondents would rather purchase goods made from own raw material. The willingness to pay a higher price for this was in average 5-15%.
JEL Code: L1, L66
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New rural economy: Challenges and diversity in Eastern Croatia
51-54Views:130Eastern part of Croatia is agricultural region according to natural resource (fertile soil, first of all), as well as human potential (long experience in traditional agriculture). Besides agriculture as traditional activity, a characteristic of rurality is also added to this region. Rural area is dominant in Eastern Croatia and it effects on relatively small urban areas. This paper represents new possibilities of rural economic activities on family farms in Eastern Croatia. Role and significant of rural economic activities is analyzed through indicators overview (land structure, GDP, population, population density, TEA index, unemployment ect.). Challenges through diversification of rural economic activities in this paper includes added economic activities realized on family farms through tourism, crafts, handy work, processing, renewable energyetc. Added economic activities on family farms in Eastern Croatia participate with only 3.9%. Suggestions and possibilities measures of rural economic activities diversification are reflected through two main streams. First stream is diversification of activities through added value of agricultural products as vertical connection (organic food, autochthony products, functional food, renewable energy sources etc.). Other one economic activity diversification indicates distribution function of final products through different services on the family farm (direct sale, specialized shops, rural tourism and many other services).
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How to improve the performance of agriculture in Mongolia by ICT
59-64Views:287Agriculture is one of the most important sectors for the Mongolian economy. Also, self-sufficient food is a significant target that has a vital role in the food safety of people in Mongolia. But due to climate change, not proper management, and lack of technology, the Mongolian agricultural sector is facing several issues. So this article aims to find some potential solutions to improve this situation, especially for the crop production sector in Mongolia. To define the current situation of Mongolian agriculture, we used statistical data and reports and recent scientific articles as well as online sources. The current situation of Mongolian agriculture is defined using SWOT analysis reported by the Ministry of Food, Agriculture, and Light Industry of Mongolia. Based on this research, we discuss the possibility of using a drone to improve the performance of agriculture in Mongolia. As a result, a drone is effective in enhancing the performance of agriculture performed by householders. Also, two effective models that are based on ICTs to address soil erosion and harvest losses issues in Mongolia are defined in this article.
JEL Classification: Q16
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Selection of agricultural land for multifunctional agriculture
49-52Views:119The modern concept of rural development implies the use of agricultural resources, primarily agricultural land, for other (non-agricultural) activities besides its agricultural purpose. The integral aim of this concept of rural development is the maximization of economic results, besides the sustainable development of rural areas, environmental protection and the production of strategic (staple) agricultural products. The objective of this paper is to define the general, theoretical, quantitative model for the determination of the size and quality of agricultural land which, considering the above-mentioned demands (criteria), is optimal for the utilization in agricultural production in certain regions. The remaining agricultural land would be available for the non-agricultural purposes. The economic optimal model for the selection of agricultural land in the traditional agriculture is the model of linear programming. The criteria of the land selection for traditional agriculture are the economic effectiveness (measured by net income or by gross national product) and the economic efficiency (measured by the production economy). The maximum economic effectiveness is determined by the standard method of linear programming and the maximum economy by the method of broken linear programming. The solution of compromise can be determined by multi-criteria programming, based on the minimum differences. The limitation groups in the mentioned variations of the model are: limitations of production quotas of agricultural products, minimum quantities of staple agricultural products, limitations of processing plants in a region (minimum and maximum), limitation of crop rotation, limitations of the needs in animal husbandry for bulky for age and limitations of agricultural land according to various types of utilization. By quantitative defining of the structure and size of agricultural land for traditional agriculture, “the surplus” and structure of agricultural land available for non-agricultural purposes is automatically determined.
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The characteristics of consumer attitudes in the food market in Hungary
43-49Views:162The objective of our research was to examine the health status and health behaviour of the Hungarian population in relation of food consumption by identifying relationships between the underlying factors. In our research we used the objective factors from secondary data concerning nutritional status and body image as a framework for the interpretation of the examined relationship of eating attitudes and body attitudes. We chose survey as our test method, it was carried out on a national representative sample of 1000 people. After the examination of the factor structure of the two attitude measuring questionnaire, five consumer groups have been identified by the cluster analysis. The five clusters are: Uncontrolled Impulse Eaters, Dissatisfied Tense, Uninterested, Overweight Impulse Eaters and Conscious Consumers. This segmentation based on eating attitudes and body attitudes could serve as a guidance for health marketing experts and the manufacturers of health protective food to determine and address their target group.
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Consumers’ Awareness, Perception and Interest in Labelling of Processed Foods in Ghana: A Case of ‘Sobolo’
Views:369Food labels contain much information that helps consumers to make decisions based on the details which are of much importance to them. The study assessed awareness, perception and factors that influence consumers’ interest in labelling of sobolo in the Kumasi Metropolis of Ashanti region, Ghana. Systematic random sampling was used to select 300 respondents from five randomly selected sub-metros and data were collected using a semi structured questionnaire. Descriptive statistics such as frequencies, tables and percentages were used to summarize the socio-economic characteristics of respondents. Perception index was used to assess the perception statements on the product labelling and the Logistic Regression Model was used to analyze the factors that significantly influence consumers’ interest in labelling of sobolo. Results of the study showed that majority (97.3%) of respondents were not aware of labelled sobolo but 67% was interested, though with low awareness. The estimated perception index (2.8) showed that consumers had positive perception about labelling of sobolo. Among the socio-economic characteristics; age, education, household income and household size and respondents’ perception on health and safety aspects of sobolo were found to significantly influence interest in labelling of sobolo. In conclusion, the study found that, consumers would prefer different information on labels and thus their interests are significantly influenced by different factors. It is recommended that efforts should be made to promote the awareness, education and interest in labelling of food products to enhance production, consumption and sustainability of the food industry.
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Characteristics of physical activity at the university of Debrecen
115-120Views:189The assessment of physical activity is a much-researched field. Physical inactivity has negative consequences. In the development of diseases, a key risk factor is insufficient exercise. Emphasizing the relation between physical activity and health is a constantly discussed matter. UD-FCSNE students will play a key role in educating children for a healthy lifestyle. They will become teachers and specialists. Mapping students’ motives concerning physical activity, we can see the order of motive factors and the factors influencing the different age groups. The majority of students exercise less than 30 minutes per day. Most of them do leisure sporting. To increase physical activity we must provide leisure sporting facilities, based on the population’s needs. Maintaining and increasing fitness are chief motivational factors, unlike expectations and competition. The order of motives is significantly different. These differences occurred in five categories. There is a difference in physical activity between full and part-time students.
JEL code: Z2
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Bread consumption habits in the gluten free diet
113-119Views:369Gluten is a protein found in many grain products. Celiac disease is a genetic autoimmune disorder characterized by sensitivity to gluten. When a person with celiac disease consumes gluten, his/her immune system perceives the gluten to be a harmful substance and reacts negatively. The only treatment for individuals with celiac disease is lifelong adherence to a gluten-free diet. It is one of the most frequent and well defined of all lifelong diseases. In Hungary, 1-2 % of the population is said to be affected, but only every 10th has been diagnosed. Bread is a basic and frequently consumed food made principally from wheat. Gluten is the main structure-forming protein in flour, and is responsible for the elastic characteristics of dough, and contributes to the crumb structure and appearance of many baked products. Gluten removal results in major problems for bakers. Currently many gluten-free products available on the market are of low quality, exhibiting poor mouth feel and flavour. People wishing to eat bread in the gluten-free diet basically have two options: buying or baking the bread for themselves. There are several gluten-free bread brands are available on the Hungarian market. The price, ingredients, texture, colour, softness of the available breads are different. There is a rather good choice in gluten-free flour mixtures on the Hungarian market, as well. The composition of these mixtures are also different. The aim of our empirical research was to investigate the gluten-free bread consumption habits of people following gluten-free diet. The research was carried out using Google forms in January 2017. Size of the sample is 196. The online form was shared in four closed gluten free Facebook groups in Hungary since they are really active in sharing information concerning gluten-free lifestyle and diet. Summarizing, in this study we wish to examine how evolve the world pork meat production, trade and consumption, and to demonstrate the main consuming countries, highlighting the role of China, as it is the most populated country in the world with its 1.4 billion inhabitants.
JEL Code: M31
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Potential impact of the European Green Agreement on EU and Hungarian crop production
Views:185European arable farming, including Hungarian arable farming, faces a huge dilemma: how to contribute to and maintain the global food supply while reducing greenhouse gas emissions while main taining biodiversity, but reducing inputs that are potentially damaging to society and the environment while ensuring that no more land is taken out of production? Not to mention that the increasingly urgent need to tackle climate change is also placing additional demands on EU agricultural decision-makers. Under the European Green Deal (GD), the 'From Farm to Fork' (F2F) strategy will help achieve climate neutrality by 2050, with a target of a 55% reduction in greenhouse gas emissions by 2030. Achieving this will require significant changes in food production, a shift in crop health strategies and accelerated innovation in the agricultural sector. The study addresses these issues. Our first hypothesis (A1) is that the GD and F2F strategies can be implemented without problems and without losses. Our second assumption (A2) is that the know-how solutions and the technological conditions for precision agriculture that are already available exist, and that all of these already justify the feasibility of A1. In order to prove this, we have reviewed recent and up-to-date literature on DG and F2F. For A1, we found that there are pro and con findings in the literature. However, the summary finding is not positive. The conclusion of the studies, based on data calculations, is that EU agriculture faces huge additional costs if it is to maintain production and reduce environmental pressures. Their calculations suggest that more people will be disadvantaged by the decisions, and that millions of euros could be lost to the public. However, the article also shows that there are many cases where positive results can be achieved even with reduced chemical use. Facts and figures from international and Hungarian technological and know-how solutions and their trials at plant level show that the DG's objectives are already partially achievable. It has been established that the systematic use of precision technologies allows to increase the natural and at the same time the economic efficiency. In our work we have used the results of primary and recent secondary research. We have shown the downsides of GD, but also that with targeted support, the objectives of sustainability and GD can be approached. Changes in 2022, drastic price increases for inputs including fertilizers and pesticides, inflation at a 20-year high, energy prices spiraling out of control, and an almost unprecedented drought affecting crop production and horticulture, point to the need for a radical change in technology, thinking and regulation. And all this to ensure that there is enough affordable food in Hungary, that there are export products within and outside the Community, and that those working in agriculture have a decent living.
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The social value of science shops: A cost-benefit analysis
23-30Views:164We describe and apply a method to determine the net social benefits of science shops. University departments operating as science shops coordinate research projects for individuals or civil society organizations (CSO) lacking the financial means to turn to professional consultancy bureaus. Three cases are analyzed; the science shops atWageningen, Brussels and Eindhoven. After investigation, it appears that under the normal assumptions for the application of CBA, the science shops concerned show positive net social benefits.
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Responsible behaviour or business? Social responsibility (CSR) in sport management
83-90Views:492CSR has become increasingly important in today’s business world and managers must consider not only the economic results of their decisions but also the legal, ethical, moral, and social impact and repercussions of each of their decisions. Some multinational companies’ CSR activities even clearly represent applicability of CSR in sport management. The aim of this study was to do a critical comparative analysis, present the changes, alterations in the traditional company philosophy, objectsystem; then to define the concept of CSR, its importance in sport, finally to analyze some of the top 20 World Food & Beverage Companies’ (Coca-Cola, Danone, Nestle) CSR activities in sport management. Similarly to the whole economics – beside traditional theoretical tendencies, parallel to them and not developing them – a new kind of company theory concerning the long-term balance problems of the natural environment and society is being formed. Although the notion of corporate social responsibility (CSR) is prominent in some of the current discussions and investigations about the role of business in society, the concept – integrate social and environmental aspects in their business activity – is not new. According to the websites and sustainability reports of the international parent companies and domestic subsidiaries, we can say, that the companies show similarity at several points with regard to social responsibility within the field of sport management. However we must emphasize that we can find in the domestic practice fewer examples. In this case probably the media plays important role, which prefer the news of scandals such as CSR-related initiatives. In the public the companies’ CSR activities are even less known. Finally we can establish, that about the sport sponsorship the parent companies we have more information, their reports and websites are more transparency. In contracts, in the case of subsidiaries we can meet deficiencies.
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Generalized coefficients of goods quality and satisfying of consumers demand
83-86Views:88In process of work the problems are set and solved. There are problems of social welfare research in conditions of nonhomogeneity of objects and subjects of management, of revealing and substantiating insuperable difficulties in rising of social welfare by approaches, worked out before. Also there developed a new direction in implementation of the most important aim of any socially-oriented economy.
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Human resource aspect of agricultural economy – challenges of demographic change
163-167Views:156Over the past decades, the agrarian policy has tried to contribute to the catching-up of the rural areas with varying dynamism and aid scheme. However, its result is significantly below expectations. Nowadays, the age composition of the population living in rural areas reveals an unfavourable picture; the rate of the elderly, deprived persons and people being inactive from the aspect of employment is high and it is also combined with the low educational levels. The young generations and intellectuals leave the rural areas and, consequently, the rate of the active population continues to grow narrow as well as the proportion of young and skilled employees decreases. As a consequence of changes in the past decades, the rate of agricultural employment has not led to an intensive change but a failing change in extensive direction which lays off jobs. Nowadays, this process also determines the Hungarian rural society. In the sector, the need for employment diminishes as a result of the development in technology and due to the expansion of services sector. The purpose of our study is to present and analyse the human resources of our country’s agriculture by skill level and age group and compare it with the needs of companies, by doing this we try to compare supply and demand. In details, based on secondary data source, we investigate the agricultural labour force and try to confront it with the advertisements of job search portals (three of our job search portals based on our predefined criteria), by which we achieve a current picture of the agricultural human resource circumstances.
JEL Code: J43
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NEW METHODS FOR STRUCTURAL DEVELOPMENT CAUSED BY OPEN INNOVATION IN RED BIOTECHNOLOGY
Views:103Red (pharmaceutical) biotechnology is currently one of the most innovative industries. A good example of this is the fight to develop a vaccine against the COVID-19 pandemic, or even the incredible dynamism of the development of anti-cancer drugs.Innovations always carry uncertainty within them - the authors of this article see and experience this every day during their managerial work related to R&D in the biotechnology sector. Decisions often have to be made on uncertain grounds, with incomplete information. Mapping all these anomalies and their root causes is also necessary according to what has been experienced in various organizations, but at the same time it is a very interesting and challenging task. One of the possible means of sharing and reducing the risk is the so-called Open innovation, which required innovations in the fields of technical, industrial rights protection, privacy protection, but also cooperation platforms.All this required a new organizational and structural operation from the actors. This means that technological innovation attracts and results in project innovations. We assume that organizational development and structural innovations were also achieved through these transfers. We are trying to validate this hypothesis with the help of interviews with professionals.Our thesis: the challenges arising from the special innovation of red biotech also caused and necessitated the innovation of organizational structures and the development of its organizational and structural functioning, to which open innovation gave outstanding help.
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Comparative yield risk calculations of sour cherry and pear varieties regarding risk aversion
111-116Views:104Fruit production in the world is increasing continuously. Though in the past few years China and some South-American countries have extended their fruit producing areas, Europe remains to be one of the greatest fruit producers in the world. In the middle of Europe Hungary has to face several challenges as competing for market. Since yield risk has an important role in Hungarian fruit production we investigate the yield risk of two of the most important sour cherry varieties (’Újfehértói fürtös’ and ’Oblacsinszka’) grown in Újfehértó (1984-2005), moreover, two of the most important pear varieties (’Bosc Beurre’ and ’Williams’) grown in Bánfa and Zalasárszeg (1984-2009). In the examined periods we analyse yield risk with different comparative methods such as E,V-efficiency, first and second degree as well as generalized stochastic dominance methods. We conclude that the production of sour cherry variety ’Oblacsinszka’ in Újfehértó is more preferable compared to the other sour cherry varieties and pear variety ’Bosc Beurre’ in Bánfa is more advantageous than the other pear varieties and sites.
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New venture creation – the influence of entrepreneurship education on students’ behavior (a literature – review based study)
147-153Views:290Entrepreneurship brings economic growth and development through the process of venture creation. These new business enterprises have a very important and positive impact on employment generation, poverty alleviation, and socio-economic development. Entrepreneurship education influences the attitude and behavior of students to form intentions of self-employability. We have analyzed the literature to clearly understand the relationship between entrepreneurship education and intentionality and the underlying mechanisms through which entrepreneurship education impacts intentions to start new ventures. By utilizing the Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT), we propose that entrepreneurship education increases students’ perceived entrepreneurial self-efficacy and perceived desirability for starting new ventures. Entrepreneurial self-efficacy and desirability in turn impact and increase students’ entrepreneurial intentions for creating new ventures. Entrepreneurship Education Programs (EEPs) focusing “Education for entrepreneurship” have more influence on intentionality through self-efficacy and desirability. Comparatively, EEPs concentrating on “Education about entrepreneurship” will have less impacts on the intentionality. The study has important theoretical and practical implications for researchers, academicians, policy makers and potential entrepreneurs – the students.
JEL. Code: A2, L6
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Evaluating linkage between operators’ satisfaction and potential of local resources for rural tourism: Evidence from Matsuura in Japan
33-41Views:136As rural tourism evolves into diversification, the connection between the individual and local resource management is becoming an important issue for the sustainable evolution of rural tourism. To explore this point, we investigated conceptually and empirically whether rural tourism operators’individual satisfaction enhances utilization of local resources and, if so, what mechanism works for it by focusing on rural tourism accompanied by an educational program, i.e. a farm-stay with farm and rural experience services implemented as a part of school trips in Matsuura, Japan. From statistical tests and an econometric estimation based on a questionnaire survey of rural tourism operators we found that operators’individual satisfaction gained from interchange with visitors and direct feedback can positively enhance locally exerted effects that stimulate operators to recognize opportunities within their community and raise the potential for local resource use. Thus, we should strengthen this connection to eventually create a new viable activity.
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The development of integrated accounting in small and medium-sized companies in the agri- and foodsector f the Russian federation
131-135Views:131This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in Russia. The paper presents the factors which influence the accounting system and the quality of the information it provides. The information and reports that are prepared according to international standards are not comparable with reports prepared by Russian standards. They do not facilitate external users in gathering relevant information on the current financial position. The present usage of different systems for procuring information to satisfy the needs of multiple stakeholder groups takes time, distorts information, and often does not provide a true and fair view on business performance. One way to overcome this is the use of an integrated accounting system which allows, within the limits of Russian legislation, to provide a broad information base for external reporting. International standards could be used like IAS41 or those applied in the Farm Accountancy Data Network (FADN). The derived data could be used for attraction of investments, presentation of information to all interested users, comparison of results of activities in similar companies, and as a benchmark for the activities of companies in various regions and/or segments. They could be used to compare Russian companies with similar ones in the European Union. This paper describes the benefits and pitfalls which companies potentially experience from implementing an integrated accounting information system for company management and financial reporting purposes in the Russian Federation.
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The competitiveness of rural areas in the Republic of Tatarstan
89-96Views:116This paper analyses the main factors influencing the regional competitiveness of rural areas in the Tatarstan Republic. Firstly, 19 variables related to the socio-economic situation in the Tatarstan Republic were analysed, these having been taken from the Statistics Committee of the Tatarstan Republic. Principal component analysis (PCA) was then used to determine the weights of 10 indicators that have an effect on the level of regional competitiveness. Factor weights are used as weights in the summation of the standardised scores of variables that have an impact on competitiveness. The major factors influencing the level of regional competitiveness are the level of economically active population, investment in housing and the level of education. The following results were obtained: one of the 44 regions is very highly competitive and two are highly competitive; two of 44 regions have a medium level of competitiveness and 39 regions have a low level of competitiveness.
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Information content of a sports undertaking’s statements serving different purposes – particularly with reference to the player rights
119-133Views:168In the 21st century, sport is not just a fun, social cohesive force but also a business; it has become an independent industry by now and several countries possess developed sport markets. According to estimates, sport accounts for 4% of the EU’s GDP. The actuality of our research is given by the fact that the economic aspect of sports develops continuously which is also due to that more and more amounts already stream into sports in our days. In Hungary, sport is mainly state aided and has mostly financing problems while the sport businesses existing in the more developed Western Europe are principally sponsored by the private sector. The government considers sport as a strategic branch (HERCZEG et al, 2015) and manages as such because they see the international breakthrough potencies in sport as well. Sport companies must also adapt the business-based thinking, which requires the strategic planning and operation (BECSKY, 2011). The research covers the subject of economic approach of the players’ rights. The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decisionmaking and the market operators. In Hungary, the sports undertakings, as each managing entity, have to prepare their statements according to the Act C of 2000 on Accounting (AoA.) (NAGY – BÁCSNÉ BÁBA, 2014). The purpose of this research is to examine how a domestic sports undertaking demonstrates the value of available players in the books and how the incomes and expenditures incurred with the players are accounted for, based on the regulations of the Hungarian, international associations and the Union of European Football Associations (hereinafter: UEFA). In order that the leaders of the businesses can make quick and appropriate economic decisions, it is essential in this intensively changing world that an enterprise should have a well-functioning accounting system based on up-to-date information. International Financial Reporting Standards (hereinafter: IFRS) are intended to provide the comparability across borders. Firstly, we deal with the accounting reporting system, both the Hungarian, international financial reporting standards and, relating to UEFA, the investigation of the intangible assets to a great extent during analysing the balance sheets. Then, we examine the income statements from the viewpoint player transfers. To what extent the rules of a statement laid down by UEFA differ from the ones of a statement prepared according to AoA? What is the difference in domestic and international relations? In this study, we search after the answers for questions mentioned before.
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New sources of employment to promote the wealth-generating capacity of rural communities
15-21Views:125New Sources of Employment to Promote the Wealth-Generating Capacity of Rural Communities (acronym: RuralJobs) is a collaborative research project partly funded under the European Commission Research and Development 7th Framework Program. The Rural Jobs consortium consists of partners drawn from eight European Union (EU) countries (Bulgaria, France, Hungary, Italy, Lithuania, Romania, Spain and UK). The project began on February 2008 and finished in October 2010. RuralJobs quantified labour market, demographic and economic trends, and the impact of employment creation measures and policies in seven, representative “reference areas” across the EU, and used the information to demonstrate how rural development measures can be better targeted and how rural development policies should evolve.We identified labour market, demographic and economic trends in rural areas across EU-27 and the potential for new sources of employment outside traditional primary and secondary sector activities, and examined the interaction between different types of rural area (peri-urban, remote, high environmental/amenity value etc.). We identified employment growth areas where rural development programmes can be targeted to increase their contribution to employment creation. Our strategic objectives were the following: review of employment policies and programmes, scenarios for new sources of employment according to rural typologies, recommendations for better targeting of strategies, dissemination and mainstreaming. The main outcome expected is that the results will allow a better targeting of rural development measures and future evolution of rural development policies in line with the Lisbon Strategy.
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