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• Tourism and leisure sport habits

  118-125

  Orsolya Savella

  Views:

  157

  According to a survey among college students, there is – however on low level – positive connection between sport tourism consumers’ general health status (Cramer’s 0,089) and satisfaction of their life (Cramer’s 0,114). Aim of this study was to explore additional correlations. The questionnaire (N=360) permitted
  analysis not just of sport tourism but also general tourism habits. We have explored statistic data of general tourism, and inside of this physical activity habits and by additional statistic methods we could get results of further correlations such as leisure sport activities of tourists and effects of tourism sport activities for leisure activities at home.

• 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.