Articles

• Measuring intellectual capital through a company example

  1-13

  Lucia Váradi

  Mirjam Hamad

  Views:

  235

  Our research aims to examine the “invisible value” found at UPC Magyarország Kft. Since Vodafone Magyarország Nyrt. announced the acquisition of UPC Magyarország Kft. in 2020. Our research is aimed at using different methods to determine the invisible assets, intellectual capital, and added value, which cannot be determined directly from the financial statements of UPC Magyarország Kft. Since the financial statements prepared based on accounting principles follow the principle of prudence, many assets (mainly intangible assets) are not shown in the financial statements, so they only become visible after the moment of acquisition. Three different methods were used to measure intellectual capital, then the results were compared. The three methods use different points of view to measure intellectual capital and approach the concept of intellectual capital from other points of view. The CIV method shows us the lack of intellectual capital in relation to the industry or the surplus value; The EVA indicator explicitly shows us the intellectual capital size; and the VAIC method the efficiency of intellectual capital.

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  192

• Reorganization of human resources in the tourism industry from the perspective of recent years, in relation to Transylvania

  14-21

  Norbert Gergely

  Views:

  117

  Nowadays, employment in various economic fields and the possession of appropriate professional knowledge are of considerable importance, especially in the services sector, where properly qualified personnel is a key factor in terms of the development of satisfaction in the demand segment. As an apropos of this, the human resource reorganizations taking place in the Transylvanian region and the willingness to work form the subject of the research, focusing on the tourism industry, which was a difficulty for businesses providing various services during the period of the Covid-19 epidemic that spread in 2020. In a significant part of the international studies related to the topic, the difficulties arising because of the change in the attitude of the tourist human resources are mentioned, which can lead to a disadvantageous situation in the long term of the operation of tourist facilities. As a result, the sixteen Romanian counties that make up the Transylvania region became the target of the investigation. Projected on the mentioned counties, relevant data from the Romanian National Statistical Institute (INSSE) were first used, examining the time interval between 2010 and 2022, both yearly and monthly. According to the data used, it is important to focus on the investigation of tourist traffic, as well as on the number of people employed in the sector and its change, as well as on the wages received for doing their work and the associated benefits, which can serve as a motivational factor in addition to valuing employees. An examination of the data related to the topic shows that the 2008 global crisis had a more drastic impact on employment in Romania than the Covid-19 pandemic that spread in 2020, the effects of which can still be felt today.

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  81

• Study of employee performance measurement, evaluation and management practices in tourism and catering companies in Szeklerland(with special reference to Harghita county)

  22-32

  Annamária Lőrincz

  Views:

  102

  As a resource, people are one of the most important factors in the modern economy. From a subjective measurement approach, it can form the basis of business performance measurement. In this research, I am looking for answers to the question: what does business practice show, and how consistent is it with theoretical findings? The results of the research show that companies operating in the hospitality sector in Harghita County are consistently aware of the fact that employee performance contributes greatly to company performance.  For this very reason, employee guidance, performance monitoring and feedback are considered significantly important. Employee performance is measured and evaluated informally, often on a monthly basis. The standardised, formal form of measurement, on the other hand, is only done annually, from time to time when necessary. However, its frequency increases significantly with the size of the company. Companies are moderately satisfied with the current employee performance measurement and evaluation. They are therefore aware that there is room for improvement. In their opinion, the introduction of a performance management system in the future would make a significant contribution to solving the problems discussed in the research. In doing so, it would also contribute to the improving of the company's business performance at the same time. Our development objective could be to provide guidance in this area for the future.

  pdf (Hungarian)

  72

• The Evolution of Sporting Consumption Habits among Socioeconomically Disadvantaged Children and Adults

  33-43

  Péter Židek

  Views:

  105

  In the manuscript, grounded in secondary research, I present literature reviews and statistics outlining the benefits and constraining factors related to the engagement in sports among socioeconomically disadvantaged individuals. Sports serve as a highly effective tool for facilitating social integration and ensuring equal opportunities. It is crucial to examine the sporting consumption habits of the disadvantaged target group and identify inhibitory factors to assist decision-makers in supporting measures for promoting equal opportunities. To alleviate social disparities, it is essential to establish conditions that guarantee long-term participation for everyone in economic and social life. Recognizing and promptly addressing disadvantages that manifest early in life are key factors for success in later life. Providing support to needy children, expanding their opportunities, and reinforcing a comprehensive system of child protection and well-being are fundamental for their successful integration into society.

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  72

• Analysis of the economic structure in Romania and in some member states ot the European Union

  44-54

  Szeréna Nagy

  Views:

  83

  In Romania agriculture plays a crucial role, contributes a large share to GDP production and has a high agricultural potential. The aim of the study is to analyse the farm structure of Romania and of some EU Member States (Hungary, Poland, France, Italy) on the basis of the data of the 2016 Farm Structure Census, the 2010 General Agricultural Census and the preliminary data of the 2020 Agricultural Census.  Draw conclusions by processing the aforementioned data, in particular by processing the preliminary data of the 2010 General Agricultural Census and the 2020 General Agricultural Census.

  pdf (Hungarian)

  87

• Investigation of consumer behavior in social media in the handball

  55-65

  Ákos Pethő

  Christa Sára Pfau

  Views:

  147

  Social media exploded onto the scene roughly two decades ago, revolutionising the way we think about marketing communication and the way we think about information delivery. It has opened doors that were unprecedented. It can also be profitable for sports companies if they can deliver effective marketing communications to their existing and potential customers. To be effective in this environment, it is important to analyse consumer behaviour to identify the real needs of users and to meet those needs. We used an online questionnaire to assess the consumer needs of our respondents and the social media market from a marketing perspective. We conducted a handball specific research, excluding individuals who do not follow handball at any level from the study sample. We also looked at age differences, and device usage. Given our results, it can be stated that thorough market research is important for effective marketing communication by a handball club on different social media platforms.

  pdf (Hungarian)

  108

• Assessment of the New Regional Plan in Mongolia with regards to Rural Development and Urbanization Issues based on Arkhangai and Uvurkhangai Provinces

  Munkhbayasgalan Otgonbayar

  Zsigmond Major

  Views:

  136

  This study discusses the relationship between the rural development process in Mongolia regards to its rapid urbanization issues.This paper took Arkhangai and Uvurkhangai, two similar provinces, and compared their rural development from 2013 to 2021 to understand the complex relationship between rural development and urbanization issues. A chain-based method, fixed-based method as well as per capita methods were used to get more accurate results from the comparison. The results confirmed that ongoing rural-to-urban migration due to more access of education, workplace, etc. (due to its more attractive factors) slows down the development of such factors in that rural area, putting the whole process in a cycle. As for the two provinces, the infrastructure, education, health level is all similar, but their potential economic growth is specialized in two different sectors. Arkhangai has more agricultural products due to its land and soil resources and Uvurkhangai has more potential for the tourism sector. It can be concluded that the government’s new plan of dividing the country into six regions with specialized enterprises would be a good idea for future rural development projects (previously there were only four regions existing).

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  96

• A motivational study of passive sport consumer participation in UEFA 2020 European Football Championship matches in Budapest

  75-84

  Marton Csiza

  Views:

  56

  The aim of the present research was to explore the preferences of spectators and the factors that influence their participation in sporting events. The subject of the study was the UEFA 2020 European Football Championship matches in Budapest. Of the approximately 150 respondents, more than 2/3 were men aged 18-40. The fans in the survey prefer betting matches. The main reasons for attending the UEFA 2020 European Football Championship matches in Budapest were the expected good atmosphere, the chance to cheer for the home team, a social programme with friends and acquaintances, and the opportunity to spend some free time and have fun. The least motivating factor was the lack of a better programme and the lack of promotional products offered by the sponsors. During the visit, the participants were most satisfied with the facility and its accessibility, but criticised the range of products in the buffet, considered the service time too long and missed the show (audience entertainment) elements on site. The survey showed that more emphasis should be placed on entertainment elements, Fan Zone programmes and the opportunity to meet the stars. The points that were criticised, such as the range of products and service times of the buffet, could be solved by using mobile buffets that serve the customers walking through the stands during the match.

  pdf (Hungarian)

  14

• ESG among hungarian small and medium-sized enterprises

  85-96

  Dávid Gulyás

  Views:

  129

  Sustainability issues have become increasingly important in recent years in all areas of business. Regulations that were initially only mandatory for bigger, listed companies will in the future also apply to smaller and unlisted companies due to the expectations of supply chains, bank financing and other stakeholders. The aim of this study is to present the attitude of Hungarian small and medium-sized enterprises (SMEs) towards sustainability criteria through secondary data collection. As a primary research, I used an online questionnaire to assess whether the management of Hungarian SMEs are aware of the ESG framework, to what extent they integrate sustainability criteria into their business activities, whether they are part of their business strategy, and how they relate to sustainability reporting. I will also take a look at the motivational factors behind the implementation of ESG considerations by Hungarian SMEs and the factors influencing disclosure practices.

  pdf (Hungarian)

  57

• Analysis of the socio-economic impact of the war on local governments in transcarpathia

  97-112

  Pataki Gábor

  Views:

  50

  Since 2022, the Russian-Ukrainian war has been a major focus of everyday life and scientific research. From a Hungarian perspective, it has had a significant impact on the national economy. However, it is also important to monitor the socio-economic effects on the indigenous Hungarians living in Transcarpathia, which have profoundly affected their existence. The scope for analysis is wide, but the present study combines an analysis of the impact of the war with an examination of the so-called "small regions" that have been created in recent years and the population living there.

  First, I will present a literature review on the socio-economic impacts of war in general. Then, using a sample of empirical research, I will analyze the situation of three small regions along the border of Transcarpathia in the period 2021-2023.

  As a result of the research, it can be concluded that the differences between the local government groupings are not only influenced by their economic strength, demographic framework, and other social factors, but also by the timing of the study - whether it was conducted before the war, immediately after its outbreak, or a year and a half later. It follows that there is a measure of war exhaustion in society, both economically and psychologically, affecting hope for the future. Therefore, it would be important to have the possibility of reconstruction as soon as possible after the degrading state of war.

  pdf (Hungarian)

  9

• Characteristics of retention management in the light of domestic research experience

  113-122

  Edina-Cecília Szopos

  Views:

  177

  Recent changes, both in the macro and micro environment, have challenged organisations in recruiting and retaining staff. The aim of this paper is to explore and analyse the key factors that affect staff retention.  It also aims to explore the specificities of the domestic labour market and the retention management practices of companies. In order to identify and collect these factors, I conducted a systematic literature review in Google Scholar, MTMT, Web of Science and the Online Encyclopedia of Public Service databases, examining studies published between 2020. and 2023. Based on the research findings, I believe that prioritizing the well-being of employees is key to workforce retention. It is important to create a constructive, supportive work environment where employees can enjoy their work and feel valued and well treated. They should also receive regular feedback on their work, feel satisfied with the working environment, and have the opportunity to work as part of a team, develop professionally and have opportunities for career progression.

  pdf (Hungarian)

  93