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ESPORT IN HUNGARY: ORGANIZATIONS AND DEVELOPMENT OPPORTUNITIES
Published July 5, 2021

Eco Currently we witness the exciting period in life of the esports, which seems to have received considerable attention even among this extraordinary season caused by the COVID-19. Although referring to the status of games (way of sports), such as Fortnite, DOTA2, Overwatch, LOL, etc together with its competitions, com...petitors and its follow up became quite common, the profession so far seems to neglect dealing with the social and organizational background of that, also with the development possibilities. The methodology of this essay is, through secondary analysis made during the discussion of the professional literature, is empirical qualitative interview method, which was carried out among professional organizations, sportsmen, and by doing this we sought to answer the question: What is the current national state of this sport, what difficulties, prospects characterize even individuals and organizations in this sphere, also including social specifications. Results point out that numerous changes should be desirable equally from the organizational and social side.

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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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