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THE MOTIVATIONS OF PASSIVE SPORT CONSUMPTION FROM GENDER PERSPECTIVE
30-35Views:527The 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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Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities
61-66Views:362In 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.
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The entrepreneurial willingness and motivations of university students
90-102Views:255In 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.
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SWOT analysis on management information system of University of Debrecen
55-60Views:467In 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.
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NEW OPPORTUNITIES AND CHELLENGES FOR SUSTAINABLE LAND MANAGEMENT (SLM)
31-37Views:209Special literature sources have been discussing the concept of sustainability and the feasibility options only for about three decades. Sustainable development has several definitions; it is defined both in narrow and wider sense. The definition of sustainability is regarded inevitable because the sustainability of agriculture can be interpreted only within this fixed conceptual framework. Our study is primarily dealing with issues of sustainability in farming practices being peculiar to countries, regions of the European Union. In frames of current research, we are providing the analysis of the ability to produce value added within the agricultural sector, the intensity of farming, the non-renewable external input use, farm structure as well as the European-level relations being directed towards the preservation of land productivity.
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The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
83-92Views:401The 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.
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CSR expectations and voluntary participation among employees
14-21Views:209Our 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.
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FACTORS AFFECTING THE STRATEGY FORMULATION PROCESS OF COMPANIES ECONOMIC GROWTH SOCIAL DEVELOPMENT SUSTAINABILITY AND COMPETITIVENESS
39-48Views:541The study has thoroughly presented the classic and new trends of economic gr owth, and on this basis, it can be stated that this is a complex system, and its analysis is almost always relevant, mostly because of the rapidly changing global systems and networks of contacts. The economic growth is extremely important in the 21st cent ury as well, but with a new approach. Two very important factors appear: sustainability and social development. Albeit the economic growth and
the social development are in the opposite directions, not serving the basic idea of sustainable development at all. In this study, we aimed at portraying the complexity of this system and the range of factors influencing it. -
Analysis and comparison of the asset situtation of the hungarian poultry and pork sector between 2005 and 2015
67-75Views:279Meat 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.
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Controlling Methods for SMEs’ Risk Reduction
23-30Views:271A substantial proportion of entrepreneurs strive to reduce the risk of their activity, which means they refer to a number of methods known, but rarely applied by them. Risk reduction activities can be totally interconnected with the ‘controlling’ approach and methods that are still not well known to a lot of company executives, but the introduction and application of those methods provide tangible results for business decision-makers within a relatively short period of time. The paper presents the size, activity, financial process characteristics, planning features, suppliers and buyers' evaluation practices of the investigated SMEs using correlation analysis methods. The study is a continuation of a research topic that has been going on for many years and is based on data collection from the years 2015 and 2016. We have evaluated the planning and management features of a total of 53 micro, small and medium-sized enterprises by questionnaire processing.
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Analysing of the health awareness of soft drinks among young adults using an eye camera test
Views:414The 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.
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RENEWABLE ENERGY USE IN HUNGARY AND IN THE SURROUNDING EU MEMBER STATES
23-29Views:265In our paper, we survey the changes of the last 10 years regarding the use of renewable energy in Hungary and the surrounding EU countries (Austria, Bulgaria, Croatia, Czech Republic, Poland, Romania, Slovakia and Slovenia). In 2015, the share of renewable energy in EU28 is 16.7% of final energy consumption, 28.8% of electricity, 18.6% of heating/cooling and 6.7% of transport. We present the renewable energy targets of Hungary and the surrounding member states and
their fulfillment in 2015. We also look at the share of the gross domestic energy and renewable energy consumption. -
EXAMINATION OF THE FACTORS AFFECTING THE TAX BURDEN ON ECONOMIC COMPANIES
1-7Views:411Taxing a wide range of businesses is a signify major challenge in nowadays economic, social life. The topicality of the study is indicated by the fact that the Hungarian tax system has been transformed in recent years. We analyze by respect to tax benefits the extent of the tax burden at companies in the course of the research. The enterprise sector data are examined from three sides whereby we search for statistically verifiable relationships between the pre-tax profit, the tax benefits used and the tax payable. We investigate what regional and settlement differences can be located in the tax burden of businesses. Tax revenue appears to be highly concentrated by territorial distribution. The question arises to what extent the development of the region influences the proportion of the tax benefits used. In our results, there is a significant difference experienced in the corporate tax burden on enterprises of settlement.
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DISABLED CHILDREN'S SPORT CONSUMP-TION EXPERIENCE IN DISCONTINUED SUP-PLIED ELEMENTS
21-29Views:408The 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.
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Erasmus+ student flow analysis with the gravity model
Views:232This 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.
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Exploring Digital Maturity Perception vs. Reality in Hungarian SMEs
1-12Views:273The 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.
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ANALYSIS THE KNOWLEDGE OF DESTINATIONS IN ITS DIVIDING CONTEXT
8-12Views:387Territorial determination of the tourism development areas is crucial for professionals responsible for destination management. The direct motives are (1) the available financial development funds, (2) the expansion of tourism supra- and infrastructure, (3) the evolvement of destination image, however induced factors can be (1) the involvement of ancillary services or (2) using single communication. Main concern of the tourism supply is to provide sufficient information to the potential travellers, although the question arises how demand is able to follow the iterative changing in determinations. The fact that a narrower area is periodically associated with a different tourism development area and thus has different communication generates a degree of uncertainty in the tourists’ travel decision. Current article introduces a section of a research project for the assessment of the awareness of current tourism development areas by tourists. After the clarification of concepts paper details the results of pilot testing which makes foundation for a large-sample market research. Findings are instructive not just in terms of measurement correction, but for further considerations.
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The impact of participation in Scientific Students’ Association conferences among students in the detep program
57-69Views:164The 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.
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Application of decision-tree on wellness tourism visitors~ health behaviour changes
35-40Views:245In the case of social science research, the link between observation and theory can cause difficulties for researchers. Direct observation and measurement are rarely possible. Because the processes are constantly changing, it is possible to observe the phenomena once. Some of the models of mathematical, statistical methods are made in uncertain circumstances, which take into account the more important factors, but also the probable variables can be expressed. The technique used to make such a model is the decision tree method, which is a graphical model used in decision making, in which several choices are available and their outputs are uncertain. The study illustrates the use of this model, focusing on the health behavior of individuals involved in health tourism travel.
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From Slavery to Fair Work in Hospitality: How New Technologies Affect?
95-106Views:53This 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.
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OPPORTUNITIES OF TICKETING SYSTEM IN THE AGE OF DIGITALIZATION
Views:216Nowadays there are plenty of tools what the firms have in order to achieve problem-solving and their chosen method can refer to the current lifecycle and digital maturity of the organization. The most common application in the case of bigger enterprises is the ticketing system. Apart from the rapid changing technologies some new opportunities can be brought to life like innovative functionalities or even application integrations. Very important aspect the scalability is as people put focus on at the first phase of implementing thus other divisions of the corporation can benefit from its transplantation.
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The financial significance of player rights based on the financial statements of hungarian and international football clubs
76-85Views:38In 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.
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AN EXAMINATION OF INVENTORY MANAGEMENT OF A STORE IN DISADVANTAGED SUBREGION
Views:230How a retailer can manage in Tiszasas, in one of the villages of the most disadvantageous districts in Jász-Nagykun-Szolnok County, among extremely unfavorable micro environmental factors where customers have especially low discretionary incomes. Our objective was to estimate how the improving stock management contributes to the growing turnover.
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Modern communication strategies and business relationship development in higher education: experiences of corporate partners of the University of Debrecen
24-32Views:63The 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.
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LIFE ISSUES IN THE LIGHT OF SELF-KNOWLEDGE: THE EXPERIENCES OF AN OPTIONAL UNDERGRADUATE COURSE
65-70Views:241‘Life Issues’ was actually invented as a knowledge development special course advertised as an optional subject, generating great interest among students. In this case the knowledge development meant the achievement of a deeper level of self-awareness, which was fully realized in this semester. The student reflections speak for themselves. At the end of the course we drew the conclusion with the students together: psychological safety is created by self-knowledge and the harmony evolved with the world.