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  • THE MOTIVATIONS OF PASSIVE SPORT CONSUMPTION FROM GENDER PERSPECTIVE
    30-35
    Views:
    607

    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.

  • Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities
    61-66
    Views:
    473

    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 stipulations 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.

  • SWOT analysis on management information system of University of Debrecen
    55-60
    Views:
    535

    In 2009, an SAP-based management information system (MIS) has been implemented at University of Debrecen (UD). After the introduction of the system, in 2014, MIS Centre – the organisation responsible for operation – has been established. The MIS of UD operates functionally, however, it has wider range of uses and the opportunities offered by the system have not yet been fully exploited. In our paper, SWOT analysis was used to present the currently unused functions of MIS and based on the results, we propose suggestion for development.

  • CSR expectations and voluntary participation among employees
    14-21
    Views:
    308

    Our research aims to reveal the expectations of employees towards their organization about CSR initiatives, and also to map out what attitudes characterize them in connection with volunteerism that looks back on old traditions.

    With the involvement of more than 300 people in our research - mostly employees of large companies - we mapped the employee attitudes by analysing statistical and spontaneous mentions.

    Based on our results, it became clear that the employees consider it important that their employer also carries out socially responsible activities, and that their most important task is to achieve economic efficiency. They are also happy to participate in volunteer activities for a good cause.

  • The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
    83-92
    Views:
    535

    The rising concerns of the influence of human actions on the environment has resulted in a growing focus in the field of management science, particularly Human Resource Management (HRM). The right direction of going green must be directly linked with Environmental, Economic, and social performance Also, the field of Green Marketing has recently gained significant interest from researchers and practitioners in the realm of consumer behavior. Marketing and HR are fundamental departments in any organization, and their collaboration is essential for the success and resilience of a business, especially if the focus on sustainable development. This research aim to identify the impact of GM on employees’ green performance (GP). Also, to enhance research efforts, and improve the search process for other researchers seeking relevant paper and future research. The research problem has been formulated with the question: Can green marketing impact employees’ green performance by adapting, implementing, and promoting environmentally conscious behavior and corporate sustainability. This article provides a systematic Literature Review of existing research as a methodology. This research found that business can use GM strategies to impact the employees GP. Therefore, promoting and encouraging environmentally conscious practices in the workplace and incorporating a “sustainable culture” will help employees feel healthier, more motivated to finish their work, easily communicating their ideas about best green practices, and more satisfied with the company.

  • The entrepreneurial willingness and motivations of university students
    90-102
    Views:
    342

    In recent decades, the concepts of creativity, innovation and entrepreneurship have become key players in modern economic development and have received increasing attention both in the European Union and in our country. At present, the SME sector accounts for more than half of the workforce, which is why it is important to monitor their development and performance, as they have a significant impact on the performance of the domestic economy, and thus entrepreneurship and the promotion of entrepreneurial activities are a priority economic policy issue, and can contribute significantly to economic growth, job creation and the competitiveness of the country. As a result of our research on entrepreneurship and its determinants, it can be concluded that entrepreneurship depends on a number of factors, including personal characteristics, attitudes, motivations, educational and cultural background, economic and legal environment, market opportunities and challenges. The results show that more than 90 percent of university students have a positive attitude towards entrepreneurship and nearly 10 percent of them already have a business during their university years. Among the personal motivational factors, the most common responses from those surveyed were financial security, self-fulfilment and social recognition and challenge. This suggests that university students perceive self-employment as more stable than employment. The high influencing factors of self-fulfilment and challenge factors clearly show that university students are not self-employed by necessity, but would start a business for a good business opportunity, to achieve their own plans and goals. The most negatively influencing factors for starting a business according to respondents are financial risk, lack of start-up capital and lack of information, all of which could be addressed by government grants and start-up tenders and other funding opportunities. Despite the fact that the vast majority of students are open to starting a business, very few are aware of the public grants and other funding opportunities available to support entrepreneurship. When asked whether they would like to receive information on starting a business or developing a business idea in the future, nearly 90% of students would like to receive information in the context of compulsory university courses, optional courses and dedicated events.

  • Exploring Digital Maturity Perception vs. Reality in Hungarian SMEs
    1-12
    Views:
    438

    The research aimed to explore how the digitalization development of micro, small, and medium-sized enterprises (SMEs) in Hungary relates to their perceived digital readiness, and what role the size of the enterprise plays in this relationship. During the data collection, structured questionnaire data were collected from 207 enterprises, which were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The reliability of the measurement model was adequate (Cronbach alpha: 0.728–0.915; AVE: 0.579–0.792), and the discriminatory validity was verified by several procedures (e.g., HTMT values: 0.425–0.641). According to the results of the structural model, actual digitalisation had a negative, significant relationship with perceived digital readiness (β = -0.444; p < 0.001) and perceived adaptability (β = -0.501; p < 0.001). The size of the enterprise also had a significant impact on the perception of adaptability (β = 0.363; p < 0.001) and also played an intermediary role in the model. The results suggest that more advanced businesses are more critical of their situation, while smaller companies tend to overestimate their digital capabilities. The research contributes to a deeper understanding of the distortions of digitalization self-assessment and the foundation of targeted development interventions.

  • Analysis and comparison of the asset situtation of the hungarian poultry and pork sector between 2005 and 2015
    67-75
    Views:
    341

    Meat has been playing an important role in the nutrition of humanity from the beginning of time; therefore meat is a fundamental foodstuff. Global population is steadily increasing and people consume more and more foodstuff with high added value including meat and dairy products. In context of meat production and consumption, poultry and pork sector are the major predominant sub-sectors not only nationally, but also internationally. Pork sector had a definite leading role until the end of 1990s. However, this trend has undergone changes and poultry sector is predicted to have this leading role, according to current trends. The aim of our research is to reveal and analize what impacts this structural change have on businesses in these sectors including their asset situations.

  • Analysing of the health awareness of soft drinks among young adults using an eye camera test
    Views:
    507

    The megatrend of striving for healthy nutrition is a constant and indisputable reality. In our pilot research, we investigated an essential but often overlooked area of nutrition for consumers, focusing on the well-known players in the hydration field: soft drinks. Our study involved a group of 30 high school graduates aged 18-19, who represent a real purchasing power in the food market, and therefore the understanding of the mechanisms behind their purchasing decisions is a key issue. Our primary research was structured along two main pillars, the first was to understand the internal unconscious influences, which we investigated using a fixed eye camera. The second pillar consisted of a questionnaire survey, in which we asked participants about their background, their individual preferences and questions about what they saw during the eye-camera study. Monitoring gaze tracking enabled us to examine what participants were focusing on when they looked at the front or information side of a beverage package. Our research also included an eye-camera analysis of promotional posts on social media platforms. We compared the data collected using the eye camera with the subjective health awareness of the participants and created groups. For each group, aggregated heat maps were created, which provide a visual representation of the distribution of gaze in each image.

  • DISABLED CHILDREN'S SPORT CONSUMP-TION EXPERIENCE IN DISCONTINUED SUP-PLIED ELEMENTS
    21-29
    Views:
    463

    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 their experience with the supply elements of accessible sports facilities and integrated sports programs.

  • Erasmus+ student flow analysis with the gravity model
    Views:
    298

    This study aims to examine Erasmus student flows between the 33 Erasmus+ programme countries using a gravity model. The regression analysis quantifies the impact of the factors influencing decisions on the country choice in 2018. The results suggest that the costs embodied by geographical distance and cultural differences significantly diminish the intensity of bilateral student mobility. The research also shows that students prefer to choose a country with reputable, high-quality universities, while tourist attractions do not increase the attractiveness of the host country.

  • ECONOMIC ANALYSIS OF THE TOP 9 FITNESS SERVICE COMPANY IN DEBRECEN: -
    Views:
    501

    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. Finally, 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.

  • A PASSZÍV SPORTFOGYASZTÁSI SZOKÁSOK VIZSGÁLATA A DEBRECENI EGYETEM GAZDASÁGTUDOMÁNYI KAR HALLGATÓI KÖRÉBEN
    Views:
    234

    Nowadays healthy lifestyle and physical activity are receiving more and more attention around the world of which regular exercise and proper nutrition are an essential part. Physically active lifestyle plays a significant role in maintaining physical and mental health. The growth of physical activity in the last ten years can be detected both at the domestic and European Union level. Today most of the people spend increased time on active and passive sports activities. Demand for sporting goods, various live sporting events and broadcasts has also increased significantly. The aim of our research is to assess the passive sports consumption habits of young people, around the students of the Faculty of Economics of the University of Debrecen, based on the earlier mentioned facts. The topicality of the topic is unquestionable as the University of Debrecen provides more opportunities for its students to do active and passive sports activities than ever before.

  • EXPLORING THE VIABILITY OF SERVICE ROBOTS IN PERFORMING HUMAN AESTHETIC LABOUR IN THE HOSPITALITY INDUSTRY
    60-68
    Views:
    400

    This literature review seeks to investigate the value of human aesthetic labour in light of the growing deployment of robotic service workers. As automation continues to advance and replace human workers in a variety of industries, including service industries such as retail, hospitality, and entertainment, the role, value and the significance of aesthetics and the human touch grows. Due to the contemporary nature of the topic, researchers combed databases like Scopus, Web of Science, and Google Scholar for relevant articles using terms like "human aesthetic labour," "robotic service workers," and "service industry." This review will investigate the extent to which the rise of robotic service workers has altered the perception and value of human aesthetic labour. The findings of this research review will contribute to the ongoing discussion on the future of work in the service industry and provide businesses with insights on the significance of preserving human aesthetic labour and its impact on customer and guest experience as well as business performance.

     

     

  • The impact of participation in Scientific Students’ Association conferences among students in the detep program
    57-69
    Views:
    258

    The importance of talent management has always been crucial in higher education. There are many benefits for institutions in identifying, supporting and developing talented students. Not only do students benefit from this process, but universities can also benefit from the proper functioning of talent management. In our study, we investigated the participation of students from the University of Debrecen’s Talent Management Program (DETEP) in the Scientific Students’ Associations Conferences. The target group of our questionnaire survey consisted of students of the program who had previously participated in TDK (n=128). The results show that the number and the rate of participation in TDK is higher in faculties with more DETEP students, which may be due to the longer duration of the training. More talented students have multiple TDK participation. Respondents are more likely to engage in TDK participation consciously and are more likely to think about a research career if their reasons for TDK participation include the intention to apply for a PhD and to publish. Based on the results, the following suggestions for improvement were made: increasing the number of information materials on the TDK movement and research careers, the use of TDK promotion programs (lectures by former (O)TDK participants and successful supervisors, Peer Support Program, workshops, competence development trainings, creatives and "I was a TDK participant too" short films) and the introduction of an honorarium system.

  • The financial significance of player rights based on the financial statements of hungarian and international football clubs
    76-85
    Views:
    171

    In contemporary football, the financial dynamics of clubs are increasingly influenced not only by on-field performance but also by player market transactions, which have gained significant economic importance in recent years. Transfers have become pivotal financial events for football clubs, with the sale of player rights playing a fundamental role in their revenue structures and financial strategies. This study examines the financial statements from 2020 to 2024 of three football clubs operating under different accounting standards: FTC Labdarúgó Zrt. (complying with Hungarian accounting regulations), Borussia Dortmund KGaA, and Juventus Football Club S.p.A. (both adhering to IFRS). Through a comparative analysis, the research investigates the extent to which revenues from the sale of player rights contribute to the total income of these clubs and whether there is a discernible trend of increasing reliance on this revenue stream during the specified period. The study aims to elucidate how intensified activity in the player transfer market is reflected in the financial statements of these clubs, particularly concerning shifts in their revenue structures.

  • The Leader as Influencer
    132-140
    Views:
    63

    The rise of social media has fundamentally transformed the tools for building and maintaining personal and corporate brands. Leaders today are not only responsible for achieving organizational goals but have also become key figures in shaping their company's credibility and public perception. Leadership personal branding and the emergence of leaders as influencers show a strong connection to the long-term success and competitiveness of organizations. This study analyzes the role of leaders as influencers, with a particular focus on how they utilize the opportunities provided by social media to consciously build their personal brands. The role of influencers in fostering authentic and personal connections, as well as influencing consumer decisions, is highlighted, especially in the case of leaders with medium to large followings.
    A leader's presence on social media can strengthen corporate image, foster brand loyalty, and deepen consumer engagement. Based on relevant literature and case studies, the research explores how leaders' digital skills and social media strategies contribute to the success of personal branding and how this, in turn, impacts the organization's image. The study places special emphasis on the relevance of influencer marketing, which today serves not only as a promotional tool but also as a key element of consumer relations and organizational communication.

  • Modern communication strategies and business relationship development in higher education: experiences of corporate partners of the University of Debrecen
    24-32
    Views:
    113

    The quality of communication channels in the B2B sector plays a fundamental role in determining the success of collaborations. With the rapid advancement of digitalization, it has become inevitable for higher education institutions to rethink and modernize their communication practices with business partners. The aim of our research was to map the currently used communication tools and processes, with a particular focus on how well they meet the expectations of today’s business environment and how they could be improved in the future.

    Through semi-structured interviews conducted with the corporate partners of the University of Debrecen, we gained deeper insight into how inter-institutional communication works in practice, what challenges arise, and what development needs are identified by the stakeholders involved. The findings highlighted that, although existing tools are often functional, there is a clear demand for a consciously designed, innovative, and flexible communication system.

    Our research is future-oriented: our goal is to formulate development proposals that support higher education institutions in building more dynamic, technologically supported, yet human-centered communication with their partners. These modern communication models could not only enhance institutional competitiveness but also provide students with more valuable and authentic networks for engaging with the business sector.

  • Strategic personal branding in the creative economy: A case study of indonesian musician repositioning through instagram
    125-131
    Views:
    72

    This study investigates the strategic significance of personal branding within the creative economy by analyzing the digital rebranding of an Indonesian artist on Instagram. It examines the role of consistent visual identity, authenticity, and value-driven content in enhancing audience engagement and fortifying brand equity over time. The findings, derived from a qualitative descriptive method utilizing in-depth interviews and content analysis, indicate that personal branding serves both as a communication tool and a business strategy that improves visibility, revenue potential, and career sustainability. The research highlights Instagram's efficacy as a medium for musicians to convey their artistic development and social identity. This research elucidates how creative professionals utilize digital media for strategic repositioning in a competitive cultural market, providing valuable insights for academic inquiry and practical applications in digital branding.

  • The economic impact of intellectual property in Europe and Hungary
    83-89
    Views:
    297

    As the aim of the article, to show in the framework of theoretical research, to assess the situation of Hungarian intellectual property in the life of businesses. In our paper, we try to analyze and present this area approaching it from an economic side, which seems to be a mere legal phenomenon for an outside observer.

  • From Slavery to Fair Work in Hospitality: How New Technologies Affect?
    95-106
    Views:
    200

    This critical review examines the role of advanced technologies in reshaping slavery-like working conditions in the hospitality industry. While automation and intelligent systems can improve efficiency and ease workloads, they also raise concerns about worker displacement, wage disparities, and job insecurity. The discussion revolves around whether technological advancements can improve working conditions or deepen existing inequalities by favouring highly skilled workers while marginalising others. The existing literature does not provide a unified framework that guarantees ethical employment practices by combining technology with labour force policies. The study introduces the Tech-Driven Fair and Decent Work Agenda (TDFDWA) as an approach towards implementing the Fair and Decent Work Agenda (FDWA), sustainable development goals (SDG 8) and International Labour Organization (ILO), aiming to integrate advanced technologies in implementing ethical labour governance. This agenda harnesses advanced technologies for promoting economic growth and ethical employment to ensure labour force stability in the age of the digitalised hospitality industry.

  • Estimating the Impact of North-South and South-South Regional Trade Agreements on South African bilateral trade
    13-22
    Views:
    270

    Based on the gravity model, this paper aimed to evaluate the impact of three regional trade agreements on South Africa’s bilateral trade with thirty-eight countries. Ordinary least squares (OLS) was employed as an estimator of the gravity model. The results demonstrate that the SACU-MERCOSUR preferential trade agreement and EU-SADC free trade agreement are positive and statistically significant. While the SACU-EFTA free trade agreement increases trade intensity by 2.4-fold, the EU-SADC free trade agreement enhances it 2.6-fold. In other words, the participation of South Africa and a respective trade partner in the SACU-EFTA trade agreement improve their bilateral trade by 2.4-fold, while their membership in the EU-SADC free trade agreement raises bilateral trade by 2.6-fold.

  • ASSESSMENT AND IMPACT OF AGRICULTURAL AND RURAL DEVELOPMENT SUBSIDIES IN THE SOUTHERN PLAIN REGION
    Views:
    258

    The change of The change of regime resulted in significant changes in the life of the Hungarian rural areas; while the rural income of Hungary used to be world-class, after the change of regime it became incredibly low. Accession to the European Union and the European rural policy opened new aspects for rural areas and the people living there. The study presents the sociodemographic and farming characteristics of families receiving EU subsidies in the Southern Great Plain Region 15 years after the EU accession.

  • Work value preferences among the members of talent management program
    34-43
    Views:
    281

    Work values make individuals interested and guide their behavior permanently, so our investigation is particularly important. Employees choose a workplace where they in accordance with their values. The purpose of our research was to explore the work value of students participating in the Talent Management Program of the University of Debrecen. Among our sub-goals was the investigation of whether intrinsic or extrinsic values are preferred. We conducted our own investigation using a questionnaire method, the Super work value questionnaire. A t-test was used to examine the difference between the rankings of women and men. Among the respondents, social relations, self-realization, variety and safety represent the most value. Aesthetics and control are considered less important. We recommend creating a working environment for employers that is characterized by close human relationships and diversity, where employees can take advantage of the opportunities provided by their creativity.

  • SHORT TERM EFFECT OF HEALTH RELATED BEHAVIOUR INTENTION’S FORMED DURING WELLNESS TRAVELLING ON HEALTH BEHAV-IOUR
    36-43
    Views:
    370

    The short and long-term effect of tourism on behavior can be verified by empirical studies mainly in ecotourism. The results of present research focus on the short-term impact of be-havioral attitudes on health tourism and post-journey health behavior. The study is basically based on the guidelines of international literature, showing a discrepancy in the applied sta-tistical calculations. The analysis was performed in the non-parametric Kruskal-Wallis test, for further confirmation from the descriptive statistical calculations using median and mode tests. According to the responses, the health tourism trips appeared in a field of support for the maintenance and development of health.