Search
Search Results
-
THE MOTIVATIONS OF PASSIVE SPORT CONSUMPTION FROM GENDER PERSPECTIVE
30-35Views:383The 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
61-66Views:231In 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
55-60Views:308In 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.
-
NEW OPPORTUNITIES AND CHELLENGES FOR SUSTAINABLE LAND MANAGEMENT (SLM)
31-37Views:126Special 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.
-
The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
83-92Views:156The 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.
-
CSR expectations and voluntary participation among employees
14-21Views:22Our 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.
-
Analysis and comparison of the asset situtation of the hungarian poultry and pork sector between 2005 and 2015
67-75Views:183Meat 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.
-
Controlling Methods for SMEs’ Risk Reduction
23-30Views:152A 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.
-
Analysing of the health awareness of soft drinks among young adults using an eye camera test
Views:276The 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.
-
RENEWABLE ENERGY USE IN HUNGARY AND IN THE SURROUNDING EU MEMBER STATES
23-29Views:154In 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:316Taxing 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.
-
DISABLED CHILDREN'S SPORT CONSUMP-TION EXPERIENCE IN DISCONTINUED SUP-PLIED ELEMENTS
21-29Views:283The 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:109This 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.
-
ANALYSIS THE KNOWLEDGE OF DESTINATIONS IN ITS DIVIDING CONTEXT
8-12Views:219Territorial 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.
-
FACTORS AFFECTING THE STRATEGY FORMULATION PROCESS OF COMPANIES ECONOMIC GROWTH SOCIAL DEVELOPMENT SUSTAINABILITY AND COMPETITIVENESS
39-48Views:285The 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. -
AN EXAMINATION OF INVENTORY MANAGEMENT OF A STORE IN DISADVANTAGED SUBREGION
Views:106How 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.
-
Guesthouse catering facility as an experience generator in electronic communication of hungarian rural tourism supply
15-20Views:155Based on the model of tourism experience components, the experience basis and experience generators allow the creation of experience promises, the formation of experience imagination and the realization of experience. The catering facilities of rural tourism cannot be considered as a part of the experience basis from the point of view of supply due to the legislative framework i.e. the limited availability of catering services. At the same time, demand considers as an essential supply element the countryside flavours, the tasting of traditional gastronomy in terms of both the endowment and the availability and from the professional point of view, the appearance of a supply element in rural tourism in Hungary is unquestionable. The exploratory research covers the entire range of qualified accommodation based on the FATOSZ (Hungarian National Association of Rural and Agrotourism) electronic communication database, analyses the experience promises based on the aspects developed according to the topic, identifying their experience basis or experience generator characteristics, looking for the relationship between quality and the gastronomic experiences.
-
LIFE ISSUES IN THE LIGHT OF SELF-KNOWLEDGE: THE EXPERIENCES OF AN OPTIONAL UNDERGRADUATE COURSE
65-70Views:142‘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.
-
THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
24-33Views:469It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?
-
LIVING VALUES INTERNATIONAL EDUCATION PROGRAM ON TEACHER TRAINING FACULTY OF JOHN VON NEUMANN UNIVERSITY
Views:102The main motive why the “Living Values Education” international program was establish to make alive our goodness/our inner values, to make them the part of our life, in order to show our children a values-system which makes their life qualitative. The program is first of all for teachers, for parents, for grandparents (who are directly around the children) and for children. The article is about experiences of the students and the Teacher who facilitated the curse with the title: “Inner tools of Teachers: Our inner values through our personalities as Teachers” in the frame of “Living Values Education” on Teacher Training Faculty of John von Neumann University in the second semester in 2017-2018 school year.
-
APPLICATION OF DISCRIMINANT ANALYSIS ON THE FINDINGS OF A QUESTIONNAIRE SURVEY CONDUCTED ON HEALTH TOURISM
65-69Views:143The 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. -
Sopron−Fertő, as a priority tourism development area
9-14Views:169In 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.
-
DEVELOPMENT OF DOMESTIC PUBLIC PROCUREMENT IN THE SHADOW OF CRISIS SITUATIONS OF PAST YEARS
Views:111In 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.
-
THE FAMILY HOUSING ALLOWANCE AND THE EFFECTS EXPECTED
55-63Views:281In 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.
-
INFLUENCING FACTORS OF THE PRODUCT CHOICE ON THE ALCOHOL FREE BEVERAGE MARKET
Views:119We 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.