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THE MOTIVATIONS OF PASSIVE SPORT CONSUMPTION FROM GENDER PERSPECTIVE
30-35Views:352The 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:214In 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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SWOT analysis on management information system of University of Debrecen
55-60Views:278In 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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The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
83-92Views:96The 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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NEW OPPORTUNITIES AND CHELLENGES FOR SUSTAINABLE LAND MANAGEMENT (SLM)
31-37Views:101Special 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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ANALYSIS THE KNOWLEDGE OF DESTINATIONS IN ITS DIVIDING CONTEXT
8-12Views:162Territorial 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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FACTORS AFFECTING THE STRATEGY FORMULATION PROCESS OF COMPANIES ECONOMIC GROWTH SOCIAL DEVELOPMENT SUSTAINABILITY AND COMPETITIVENESS
39-48Views:225The 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:172Meat 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:135A 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:214The 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:123In 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:272Taxing 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:268The 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:77This 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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APPLICATION OF DISCRIMINANT ANALYSIS ON THE FINDINGS OF A QUESTIONNAIRE SURVEY CONDUCTED ON HEALTH TOURISM
65-69Views:131The examination of the presence of learning in leisure activities and in tourism has become popular in the past 20 years. There are a lot of publications in this area but there are differences in the type of learning, the persons studied , and the methods of the s urvey. The aim of the present study is the further processing of the database of a questionnaire tested, in the course of which we reveal the correctness of the further classification of the sample beyond the exploration of
learning applying the m ethod o f discriminant analysis. -
DEVELOPMENT OF DOMESTIC PUBLIC PROCUREMENT IN THE SHADOW OF CRISIS SITUATIONS OF PAST YEARS
Views:94In the economic sense, the COVID-19 crisis has resulted in a fast-moving, rebounding crisis. In the course of our research, we looked for the answer to what results the pandemic crisis brought about from a public procurement point of view, and what peculiarities can be identified as a result of the current Russian-Ukrainian conflict and the energy crisis. Our basic hypothesis is that the pandemic crisis situation had a less negative impact on the Hungarian public procurement market, however, the Russian-Ukrainian conflict and the energy crisis result in a much more complex economic situation, so their impact is likely to be more prolonged.
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THE FAMILY HOUSING ALLOWANCE AND THE EFFECTS EXPECTED
55-63Views:242In every field of the economy, like housing, state regulations play an important role. The role of state regulations is shown by the Family Housing Allowance (CSOK) as a governmental influential tool, which means development for several families with a faster administration and with favourable terms. We used primary and secondary research as well to present our findings in this article. Our questionnaire-based survey primarily focuses on the examination of the acquaintance level of the CSOK among the Hungarian residents, the motivationial level to participate in the programme and the effects and the results of the CSOK.
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Sopron−Fertő, as a priority tourism development area
9-14Views:149In 2016, the organizational management of tourism in Hungary has changed, the basis of which was defined in the CLVI. Tourism Development Act of 2016. The law puts the focus of tourism development on the tourist areas, which aims to make the destinations able to renew their competitive travel offers in the short term for both foreign and domestic guests who are looking for experiences or have higher specific spending. One of the five priority tourism development areas named by the Government until September 2017 is the Sopron-Fertő destination. Based on the 122 completed questionnaires, it can be stated that five towns (Sopron, Bük, Hegykő, Fertőd and Nagycenk) in the Sopron-Fertő priority tourism development area are known among households participating in domestic tourism.
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INFLUENCING FACTORS OF THE PRODUCT CHOICE ON THE ALCOHOL FREE BEVERAGE MARKET
Views:105We performed a customer motivation research with a focus group interview method,
applying the Censydiam modell, on the excessively competitive and saturated alcohol free
beverage market. Our objective is, through disclosing factors (advantages and
disadvantages), influencing alcohol free beverage drink choice, to share our new product
development recommendation with a market expansion and thus an increased customer
satisfaction will be possible. -
The significane of environmental taxes used for mitigating the environment harmful impacts of road transportation
47-53Views:118Logistics is one of the most important economic sectors of the European Union, with nearly 1.134 million companies engaged in the field of transportation in the EU. The global logistics market is expected to show further expansion in the forthcoming years. On the other side stands global warning which is one of the greatest problems for the time being. The European Commission has announced a cross-sectoral investment programme worth more than 10 billion euros (nearly 3,200 billion Hungarian forints) for the planning, development and implementation of low carbon dioxide-emitting technologies to improve Europe’s global competitiveness. The common data base of OECD and the European Environment Agency (EEA) currently lists 375 environmental taxes and approximately 250 environmental fees or charges in the OECD countries. Among the EU member states, Sweden, for example, introduced a tax system which includes the essential elements of eco-tax more than 10 years ago. Hungary has several of such tax types, such as the excise tax on fuel, the energy tax, the energy suppliers’ income tax or the vehicle tax.
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HEALTH TOURISM AS SCENE OF FORMATION OF HELATH BEHAVIOUR – DEMONSTRATION OF POSSIBLE RESEARCH DIRECTIONS
Views:134Over recreation health tourism – mainly wellness tourism – services also ensure knowledge acquisition by informal learning for health. Depend upon former results this study formulates such examination directions by that this sector of tourism can became effective place of health education.
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A PASSZÍV SPORTFOGYASZTÁSI SZOKÁSOK VIZSGÁLATA A DEBRECENI EGYETEM GAZDASÁGTUDOMÁNYI KAR HALLGATÓI KÖRÉBEN
Views:37Nowadays 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.
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EXPLORING THE VIABILITY OF SERVICE ROBOTS IN PERFORMING HUMAN AESTHETIC LABOUR IN THE HOSPITALITY INDUSTRY
60-68Views:115This 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.
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Health tuurism as scene of formation of behaviour - demonstration - of possible research directions
41-45Views:137Over recreation health tourism – mainly wellness tourism – services also ensure knowledge acquisition by informal learning for health. Depend upon former results this study formulates such examination directions by that this sector of tourism can became effective place of health education.
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The economic impact of intellectual property in Europe and Hungary
83-89Views:110As 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.