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Analysis of the expected income of several family types
49-51Views:321In this essay, I deal with the problem of expected income of family holdings. Despite the fact that expected income is mentioned in numerous specialist publications and in political declarations, its definition and method of calculation are not detailed. On the basis of my research, I define the notion of expected income and I determine its scale concerning different family types for the year 2006, on the basis of a survey I carried out among 198 agriculturists.
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Establishment of the Customer Perspective of the Balanced Scorecard System at Sports Enterprises Through the Example of a Hungarian Football Club
5-16Views:796In our present world, more and more attention is being paid to the evaluation and monitoring of different sports organizations, which is because the support of spectator sports has become an important issue. Our fundamental assumption is that football clubs of our time should operate just like large companies in the business sectors. Obviously, it is an essential prerequisite that controlling, a controlling system or a performance measurement system be applied at the business entities operating the clubs. According to our experience, conscious financing of organizations is often neglected in the course of the management processes of sports companies. It is necessary to create the conditions at these organizations that enable managerial decision support and the establishment of a controlling system. It is essential to find controlling methods and tools that can be successfully applied in the life of a sports organization and that ensure the harmonization and coordination of different processes. Consequently, controlling provides a higher level of transparency and information supply for decision makers. The aim of present study is to introduce the Balanced Scorecard (The Balanced Scorecard is a balanced strategic system of indexes, which measures the performance of companies for the sake of implementing the strategy), one of the tools of strategic controlling and its application to sports companies through an example of a Hungarian football club.
JEL Classification: Z23
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Cultural and social accomplishments of agricultural companies as contributions to the development of rural areas
21-23Views:145Agricultural companies play a key role in enriching the cultural and social life of the rural areas in which they function. Therefore, these companies serve towards preserving a quality of life necessary for rural communities to survive and to develop rural areas. However, the financial, human resource and material expenditures necessary to sustain rural communities are difficult to quantify. These studies, on the basis of internationally focused case studies, attempt to measure, systemize and evaluate the charitable engagement of farmers.
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Bioenergy: Risks to food-, energy- and environmental security
121-130Views:256There are growing opportunities and demands for the use of biomass to provide additional renewables, energy for heat, power and fuel, pharmaceuticals and green chemical feedstocks. However, the worldwide potential of bioenergy is limited, because all land is multifunctional, and land is also needed for food, feed, timber and fiber production, and for nature conservation and climate protection. The recent expansion of the bioenergy industries together with a strong increase in many commodity prices has raised concerns over the land use choices between energy needs and food and feed. New systems of energy production must be developed based on cost of environmental damage due to production and use of fossil energy and certain chemicals and materials. This article presents risks to food and energy security, estimates of bioenergy potential and the challenges of the environmental and social impact associated with expansions in bioenergy production.
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Economical aspects of thermal and medical tourism
77-84Views:183Thermal and medical tourism in Hungary are characterised by a continuous development. The management, efficiency, operational effectiveness and offer of enterprises in the field of tourism influence the competitiveness of Hungary’s tourism. In the present day economic life the thorough analysis of the enterprises’ economy is indispensable. The result of the analytical methods applied by the report provide information for different stakeholders (owners, transporters, customers, employees, habilitators). The aim is to have data which inform us about the functioning, financial situation and profitability of the economic entities parallel with the factors and conditions determining these elements. In our paper we present the financial situation of the Demjén Thermal Spa Ltd., being one of the newest thermal spas of Hungary.
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The role of sport infrastructure: use, preferences and needs
47-52Views:332Leisure and mass sports are very significant both socially and economically. Physical activities contribute to forming a healthier society. Skills and abilities developed by sport promote people’s well-being and directly improve their physical, mental and psychological performance this way producing better quality of life. The state of health of the workforce is a more and more frequent question in developed and developing economies but mostly in the western civilizations. Researches prove that those who are more active phisicly can perform better at their work and are more efficient in their jobs. They claim less sick leave benefit and their health insurance costs are lower, this way preserving the health of the workforce can be an investment in the future. If we want the population to live in a healthier way and do more sports only education and motivation are not enough, it is very important to provide the appropriate infrastructural background as well. People can have a wide range of choice provided by the local sports establishments and companies and the possibilities resulting from sport infrastructure investments. The effects of sport infrastructure investments and developements are many folded and long-therm, but it is worth approaching their benefits from different points of view. Researching this topic can contribute to better understanding of the society from the points of view of health care, economy and sociology. The aim of our work was to examine the sporting habits and sports consumption. In order to get to know the consumers we carried out a survey with 350 particiant with the help of an online questionnaire. When analyzing it I focused on the answers given by those who were active in sports, which was the 75% of total sample. In the analysis of the answers and relations between the questions and the different factors we used the SPSS Statistics program. Providing sport establishments and facilities and initiating such investments are highly important for each region. From the answers of the quesstionned we can learn what facilities are available for the consumers and what they miss most in the living area.
JEL code: L83
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Food waste in EU countries
Views:435The biggest challenges of our time include meeting the demand growth resulting from the explosion in population growth and achieving sustainable management. In terms of food, the most significant problem is, on the one hand, that a large part of the population is hungry and, on the other hand, excessive food waste, which results not only in wasted food but also in wasted resources used for its production, transport, packaging and storage. Do to this the unconsumed food has a profoundly negative impact on the environment and the economy. There is a pressing need to prevent and reduce food waste to transition to a resource-efficient Europe. In this study, we would like to show how food waste changes in different countries, focusing on Europe. Our results show a significant discrepancy between Member States' data and where waste is generated. We find no significant correlation between GDP per capita and total food waste, but we find a moderately strong correlation between GDP per capita and restaurant waste at the point of generation.
JEL code: M21
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