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THE MOTIVATIONS OF PASSIVE SPORT CONSUMPTION FROM GENDER PERSPECTIVE
30-35Views:338The 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:209In 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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A PASSZÍV SPORTFOGYASZTÁSI SZOKÁSOK VIZSGÁLATA A DEBRECENI EGYETEM GAZDASÁGTUDOMÁNYI KAR HALLGATÓI KÖRÉBEN
Views:31Nowadays 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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SWOT analysis on management information system of University of Debrecen
55-60Views:268In 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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Profitability of exponential and simple moving average crossover strategy and the profitability of trend trading
34-42Views:72The study focused on trading based on the signals of indicators, specifically examining a strategy using moving average crossovers. One of the main purposes of the paper was to analyse the efficiency differences between the simple and exponential moving average crossover strategies. Additionally, the study explored the impact of trend-following trading on the performance of indicators. The research tested the performance of indicators using the example of companies with the highest market capitalization. The main conclusion of the article is that there was no superior indicator in cases of the examined stocks. Furthermore, during periods of predominantly rising trends, the buy-and-hold strategy outperformed the active trading strategy based on indicators.
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A HAZAI ELEKTROMOS AUTÓIPAR VIZSGÁLATA – FÓKUSZBAN A FOGYASZTÓI MAGATARTÁS
Views:379Electric cars are becoming more and more popular in Hungary, and there is a growing trend in the European Union to consider new car sales. One of the main reasons for this is the Hungarian support system. In our study, the structure of the support systems for electric cars provided by the governments of the V4 region is presented in detail, and their effectiveness is presented as well. In the course of the research work, we performed secondary data analyzes and examined in detail the reasons for the popularity of electromobility.
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DISABLED CHILDREN'S SPORT CONSUMP-TION EXPERIENCE IN DISCONTINUED SUP-PLIED ELEMENTS
21-29Views:260The 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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Analysing of the health awareness of soft drinks among young adults using an eye camera test
Views:196The 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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Erasmus+ student flow analysis with the gravity model
Views:72This 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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Analysis and comparison of the asset situtation of the hungarian poultry and pork sector between 2005 and 2015
67-75Views:165Meat 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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WHAT CHALLENGES DO INTRAPRENEURS WORKING AT ENTREPRENEURIAL UNIVERISITIES FACE?
Views:48Abstract
Although entrepreneurs have been researched from many different perspectives, the subgroup of internal entrepreneurs has been somewhat neglected in the literature.
After the overview of the definition of the intrapreneur, we will examine why organisations need this type of people and what are the most important factors that facilitate or hinder the emergence and motivation of intrapreneurs.
A literature review on the databases of Scopus and Web of Science draws attention to the fact that, despite its importance, there is little research on this topic, especially in the field of entrepreneurial universities.
The barriers identified in the literature for internal entrepreneurs in entrepreneurial universities are presented and suggestions for further research are made.
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AZ ÉTKEZÉSI TOJÁSTERMELÉSBEN ALKALMAZOTT TARTÁSTECHNOLÓGIÁK FENNTARTHATÓSÁGI KÉRDÉSEI
Views:209Ma már egyre inkább ismert az étkezési tojás pozitív hatása, az anyatejhez hasonló, teljes biológiai értékű fehérjéket tartalmazó élelmiszer. Miután relatíve olcsó, magas tápértékű komplex táplálékforrás, az emberi szervezet napi állatifehérje-szükséglete a legolcsóbban és a legkisebb környezeti terhelés mellett a tojással fedezhető. Hasonlóan más élelmiszerekhez, a tojással kapcsolatos fogyasztói igények is jelentősen változtak az elmúlt években, egyre inkább előtérbe kerül az állatjólét, valamint az egészség- és környezettudatosság, s ennek okán egyre több kérdés merül fel a különböző tartásmódokkal, különösképpen a ketreces rendszerekkel kapcsolatosan. Ennek kapcsán a tanulmány célja, hogy megvizsgálja a különböző tartásmódok fenntarthatóságbeli kérdéseit, valamint a fogyasztók egészségére és tojásfogyasztásra ható tényezőit, a releváns nemzetközi szakirodalmak és adatbázisok szintetizálása révén.
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Examining the effectiveness of online marketing tools among anglers
68-82Views:34The use of online marketing tools has now become essential for businesses operating in the commercial sector. In order for businesses to increase their sales volume and brand value of their company, they need a continuous online presence while keeping up with current trends. High-quality, unique content captures the attention of consumers, who later become regular followers of the business not only online, but their personal presence can also be strengthened in physical stores. Using questionnaire research, I assessed the effectiveness of online marketing tools among anglers.
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EVENTS FOR THE HEALTH AND LIVABILITY OF THE COUNTRYSIDE
Views:275In recent years, the number of investigations related to healthy lifestyles, health and behavioral aspects of the listed topics are continuously growing. These research activities also analyze the links and the impacts of these topics on the everyday life. This article seeks to answer the very broad question of how to increase prosperity and living standards in rural areas. Placing the topic in the rural aspect is of special social significance, as the rural area represents a significant share not only in the EU, but also in Hungary.
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Investigation of consumer behavior in social media in the handball
55-65Views:25Social 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.
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INVESTIGATION OF ETHNOCENTRIC BEHAVIOR USING THE CETSCALE MODEL
Views:80Nowadays, the protection of the local economy and society is strongly supported not only at the level of nations, but also at the global level. Our study was based on the CETSCALE model of Shimp and Sharma (1987), based on Sumner's (1906) concept of ethnocentrism. The consumer questionnaire survey was conducted in the fall of 2021 as part of an omnibus research on a representative sample (N=1000). The sample reflects the composition of the basic population in terms of gender, age, settlement type and regions. In the course of the research, in addition to descriptive statistical methods, factor and cluster analysis were performed in order to reveal the consumer segments formed along the lines of domestic ethnocentric values. Since in 2014 we already analyzed this set of statements in the framework of a representative large-scale study, we also had the opportunity to compare it with the results of seven years earlier. According to our expectations, the 2020 epidemic increased the commitment to Hungarian products. However, our preliminary assumption was not confirmed, during the analyzes it was revealed that there was no significant change compared to the previous state. Along the lines of the CETSCALE statements, it was possible to identify two factors and with their help to separate three segments, which were named Nationalist, Patriotic and Cosmopolitan based on their alignment with the value groups. It is in the fundamental interest of the actors of the domestic economy that the patriotic behavior is strengthened in the future, for which a strategy must be developed.
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GAMIFICATION, AS A NEW STRATEGIC TOOL FOR HR
Views:762Globalization changed employee preferences, advances in technology, changes that make organizations face new challenges. Existing human resource management systems need to be reviewed or even new ones need to be created. “My hobby is my job, my job is my hobby,” says the saying, but how is it possible to attract a potential workforce and keep it afterward? Gamification is one of the possible answers of HR to this issue. Generation X, Y, and Z employees show significant differences compared to their predecessors, therefore innovative solutions are needed to maintain a long-term, productive, and loyal working relationship and satisfaction. The aim of this study was to explore the history of the development of gamification, the increase in its popularity, and its causes. After describing the methods of gamification, it presents the field of application of gamification based on domestic and international literature. Based on the research results, it can be concluded that well-applied gaming can be an effective solution in the fields of health preservation, education, learning, motivation, business, marketing, and human resource management.
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Investigating the judgement and using of creative accounting
23-33Views:71We have chosen creative accounting as the subject of our study, which many people associate with fraud and illegal methods. We asked professionals in the field how they interpret this phenomenon and whether they use it in any of its aspects. To do this, we created a 16-question questionnaire, which we sent out exclusively to accountants and professionals, and closed the door to responses on 8 October 2023, with 134 completed. In this paper, we have focused on the perception of creative accounting, but we have also touched on its application, but we were aware that respondents would be reluctant to answer questions that were too personal and direct. One of our research questions was about perceptions of creative accounting, one was about the importance of accounting principles and two sought to find correlations between the responses. The aim of this study, by sending out the questionnaire, is to improve the perception of creative accounting and to raise awareness of the importance of its use, within a legal framework of course. We would also like to encourage professionals to think that their accounting service should not consist of simply carrying out routine tasks, but that they should consider for each of their companies what activities, and possibly changes in their choices, could help them to achieve optimum operation, tax payments and thus a higher rate of profitability for their company.
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A change in the organizational role of controllers – the Hungarian situation based on a questionnaire survey
Views:261Based on the literature, the author presents the development of the corporate controlling function, its basic tasks, and the development of the role of the controller. Based on the results of the literature, a questionnaire survey was conducted among Hungarian controllers and managers. Based on the answers of the respondents, the author gives an idea of the situation of the work of controller. According to the results of the descriptive, non-representative, guiding research, the respondents think about the ideal role of controlling similarly to those described in the literature, but it differs from those experienced during work. Controllers mainly take the role of reporters in the organizations of respondents, the roles of decision supporter navigators and advanced business partners are less frequent. Respondents tend to agree that the future may bring changes to controller tasks, and their role will be strengthened.
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Analysis of the economic structure in Romania and in some member states ot the European Union
44-54Views:31In 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.
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International interactions in the light of linguistic affinity
Views:151Although international trade economists often highlight the improtance of common currency, FDI flows or other factors in bilateral trade relations, quite few papers focus on the role of languages or linguistic similarities in this respect. The uniqeness and difficulty of this topic lie in its complexity. Analyses generally lean solely on official languages losing useful peaces of information hidden in the fact that a great number of people use other languages in their everyday life. In the absence of common mother tongue bilateral economic interactions can be intensified by foreign languages acquired by a great share of people in both countries. We emphasize that english seems to be the only universal mediator among trading countries in the world. A further aim of this paper using the results of Eurobarometer surveys is to point to the role of linguistic affinity in international economic interactions based on the case of Estonia, Finland and Hungary.
Journal of Economic Literature (JEL) codes: F10; Z10
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THE EFFECT OF ECONOMIC POLICY DECISIONS AND INFLATION ON THE SITUATION OF THE LABOR MARKET - WITH PARTICULAR REGARD TO PUBLIC ADMINISTRATION
Views:246Nowadays, our country is characterized by active monetary and fiscal political decisions, however, the crisis caused by the coronavirus and the Russian-Ukrainian war and its inflationary consequences would lead the economic policy decisions in the opposite direction, which is unsustainable in the long term. In my study, I examined the relationship between fiscal and monetary policy and the labor impact of the economic crisis based on macroeconomic data, the Hungarian National Bank, and European Union forecasts. Significant progress was made in economic policy after 2010, thanks to which there was a fiscal balance and monetary policy ensured price stability, the labor market situation showed a gradually improving trend in recent years. The independent but constructive harmony between the two economic policy sub-areas after 2013 resulted in a permanent improvement of the macroeconomic processes of our country. However, the emerging crisis situation required a quick reaction, which fundamentally changed the short-term economic policy goals. Thanks to the consistency of monetary and fiscal policy, the Hungarian economy performed well even in the pandemic period compared to the European Union average. In the emergency situation caused by the coronavirus and the war, economic policy has found itself in a difficult situation, recovery from the crisis justifies economic recovery, while monetary tightening is needed to curb inflationary difficulties.
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A GENERÁCIÓVÁLTÁS MEGTERVEZETTSÉGE ÉS A CSALÁDI GAZDASÁGOK JÖVŐKÉPE KÖZÖTTI ÖSSZEFÜGGÉSEK
Views:299A családi gazdaságok hosszú távú fenntarthatóságának egyik kulcseleme a sikeres generációváltás, melynek témaköre sohasem volt még aktuálisabb a magyar családi gazdaságok számára, mint manapság. Ezt bizonyítja az is, hogy nincs már olyan mezőgazdasági konferencia, gazdafórum vagy rendezvény hazánkban, amelyen ne kerülne szóba. Azonban a gyakorlatban az tapasztalható, hogy a legtöbb gazdaság esetén az utódlásra való felkészülés hiányos, amely veszélyeztetheti a gazdaság jövőjét. Ezért kutatásomban kifejezetten arra kerestem a választ, hogy a gazdálkodók hogyan ítélik meg saját családi gazdaságuk jövőjét és azt a generációváltás hogyan befolyásolja.
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Subsequent measurement models according to ifrs in bux index comapnies
69-77Views:53The main purpose of the research is to examine the models used for the subsequent measurement of property, plant and equipment, intangibles, and investment properties in the case of BUX index companies. Since the BUX index includes companies listed on the Budapest Stock Exchange, they must prepare their financial statements according to the International Financial Reporting Standards (hereinafter: IFRS). In my research, I examined the models used by the companies of the BUX index regarding the subsequent measurement. As a research question, I formulated whether the companies of the BUX index use a model similar to the model used in Hungarian accounting or take advantage of the transition to IFRS and instead use models that show assets at fair value in their books. The study points out that the routines of the evaluation methods used in the previous Hungarian accounting system remained even after the transition to IFRS.
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Study of employee performance measurement, evaluation and management practices in tourism and catering companies in Szeklerland(with special reference to Harghita county)
22-32Views:55As 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.