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  • Women on ice - gender equalization
    137-145
    Views:
    255

    In the last decades the women started to do sports which were originally masculine (Pfister, 1990). The parity led to the slow transformation of the old-school thinking about the traditional roles of sexes (Hall, 1996). The main questions of our investigation were whether the athletes’ thought of the figure skating and the ice hockey are different according to their sport or to the existing stereotypes in the Hungarian sport society. We used semi-structured interviews to gather opinions of two different gender type icy sports’ top women athletes (figure skating and ice hockey) to see their viewpoints about the gender equalization. We can verify Metheny (1965) findings, that the social acceptance or refusal of women in sports on the basis of traditional features is changing slightly. Research questions were: Are there differences in the childhood sport socialization processes of the representatives of the two sports? What was the motivation behind their choice of sports? Are there differences in the gender identities of female athletes? What is the athletes’ opinion on one another and the representatives of the other sport? Method was semi-structured in-depth interviews and the samples were the members of the Hungarian women ice hockey and figure skating national team. According to our results family and siblings were decisive in the childhood socialization process. Early age patterns do not seem to have much influence on the selection of sport. Although among water polo/ice hockey girls there were a few tomboys. Among the ice hockey team members there were girlish girls and boyish girls as well, but among the figure skaters there were no one who was boyish. No differences can be observed in their views on gender roles concerning for example employment or housework.

    JEL Code: Z29

  • Specialities of the corporate tax in connection with the sports organizations
    15-18
    Views:
    152

    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

  • The planned development’s effect on the performance in ice hockey
    31-35
    Views:
    135

    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.

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