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• The Evolution of Sporting Consumption Habits among Socioeconomically Disadvantaged Children and Adults

  33-43

  Péter Židek

  Views:

  105

  In the manuscript, grounded in secondary research, I present literature reviews and statistics outlining the benefits and constraining factors related to the engagement in sports among socioeconomically disadvantaged individuals. Sports serve as a highly effective tool for facilitating social integration and ensuring equal opportunities. It is crucial to examine the sporting consumption habits of the disadvantaged target group and identify inhibitory factors to assist decision-makers in supporting measures for promoting equal opportunities. To alleviate social disparities, it is essential to establish conditions that guarantee long-term participation for everyone in economic and social life. Recognizing and promptly addressing disadvantages that manifest early in life are key factors for success in later life. Providing support to needy children, expanding their opportunities, and reinforcing a comprehensive system of child protection and well-being are fundamental for their successful integration into society.

• A change in the organizational role of controllers – the Hungarian situation based on a questionnaire survey

  Péter Bajnai

  Views:

  303

  Based 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.

• DOES THE NOTES TO THE FINANCIAL STATEMENT HELP IN MAKING DECISIONS?

  Dóra Kerezsi

  Views:

  242

  Available information influences decisions; improperly selected, incomplete, distorted information might provide a misleading picture and lead to bad decisions. Businesses can obtain decision support information about their external market actors primarily through data obtained from their annual statement. Consequently, the notes to the financial statement, which is intended to ensure the sound and real financial and profitability position of the enterprise, is one of the main sources of information. The research goal was to assess the extent to which business managers and economic professionals are supported by information from the notes of their partner companies.

• SWOT analysis on management information system of University of Debrecen

  55-60

  Tímea Gebei

  Szilvia Vincze

  Views:

  308

  In 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.

• The possibilities of companies how to reduce their emmisions

  61-68

  Zsuzsa Gál

  Views:

  164

  The sustainability and its key element, the environmental awareness has been known for decades, however in general can be said that in the decision making the short term economic profit is still more dominant both on the individual and company levels. In last few years the rapid growth of CO2 emission is now not just risking the human life but the flora and fauna is in heavy danger. The concerns pay more attention on their short-term profits instead of the environmental protection. First of all with the change of the leadership attitude can reach the environmentally conscious organization that can support the reduction of the emissions, so the improvement of the atmospherical CO2 concentration. In my study I’m going to present what possibilities do the companies have to reduce their emissions and how these improvements could be harmonized with the profit interests (with the reduce of electricity-, water-, and gas consumption).