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• Investigation of consumer behavior in social media in the handball

  55-65

  Ákos Pethő

  Views:

  25

  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.

• THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS

  24-33

  Elvira Böcskei

  Nikolett Sereg

  Views:

  395

  It 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?

• AWARENESS OF THE ADVANTAGES OF VOL-UNTARY MUTUAL FUNDS ACCOUNT

  13-20

  Annamária Horváthné Kökény

  Views:

  111

  Building upon the results of my dissertation, in the course of my research I studied that how households know and take advantages of tax benefits of Voluntary Mutual Funds. It is im-portant to find out the reasons why it is losing its relevance and why the households are not making better use of the related government grants. In my present article I discuss the ac-quaintance of Voluntary Mutual Funds Account, with its advantages and disadvantages. Also the functions of households in the Budget, or in other words, what unexploited opportu-nities are there, that are worth utilizing in every household with the appropriate financial knowledge. I examine the answer to the question to how the households could be influenced, or influenced better to take advantage of several government grants, or to do that more effi-ciently. In the interest of this it is necessary to develop people’s financial culture on the ap-propriate level. Government regulations are not enough. It cannot reach its aim properly, if there are problems with the flow of information in the course of coding or decoding, prevent-ing the appropriate communication.

• Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities

  61-66

  Veronika Fenyves

  Dóra Kerezsi

  Éva Bácsné Bába

  Krisztina Dajnoki

  Zoltán Bács

  Tibor Tarnóczi

  Views:

  209

  In 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.