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ECONOMIC ANALYSIS OF THE TOP 9 FITNESS SERVICE COMPANY IN DEBRECEN: -
Published December 31, 2020

There are 11 larger fitness clubs in Debrecen, where group training also appears as a service. These fitness centers can be identified as the leading fitness providers in the city based on this services, their area size and their machine park. We performed an economic analysis of these fitness providers based on their annual report data. Finall...y, the data of the balance sheets and income statements of 9 fitness service providers were collected, with the help of these statements we analyzed the wealth, financial and income situation of the examined organizations. It can be stated that the balance sheet of the examined fitness clubs is in line with their profile, ie investments in real estate and machinery dominate, which can often be realized by relying on external sources. In this context, there is a risk of indebtedness, which calls the attention of these large fitness centers in Debrecen to take the necessary steps to improve both their profitability and financial stability in the future.

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THE MOTIVATIONS OF PASSIVE SPORT CONSUMPTION FROM GENDER PERSPECTIVE
Published August 21, 2020
30-35

The studies concerning with the increasing demand for sport events, in other words with passive sport consumption are becoming more popular nowadays, as we experience increasing demand in the market for sport events. In our research we are focusing on passive sport consumption. We use Survey method (N=518) with which we studied the motivational... background of sport event visits from gender perspective.

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74
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DISABLED CHILDREN'S SPORT CONSUMP-TION EXPERIENCE IN DISCONTINUED SUP-PLIED ELEMENTS
Published August 21, 2020
21-29

The proportion of people with disabilities and changed functional work capacity has in-creased not only in the EU, but also in Hungary, with parallel studies showing an increasing trend. In our research, we examined the sporting habits of 8-18 year old children (N = 283) living with disability in the North Great Plain region, and asked about th...eir experience with the supply elements of accessible sports facilities and integrated sports programs.

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92
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Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities
Published August 21, 2020
61-66

In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipula...tions of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.

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