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• Liquidity situation of the sports enterprises in Hajdú-Bihar country

  6-14

  Zsuzsa Koroknay

  Éva Bácsné Bába

  Views:

  67

  Sport is one of the industries with the greatest growth potential in the world. As in any other sector, there is a growing need for measurability in sport as well as numerical support for decisions. One of the determinative decision criteria of owners and leaders is financial data, which influences the operation of the company or the assessment of investment opportunities. In present research, we examined the liquidity situation of sports enterprises in Hajdú-Bihar County. We used the OPTEN database, which contains annual reporting data for sports enterprises. In order to be more manageable, sports enterprises were grouped by revenue categories and scope of activity, along which we managed the obtained liquidity datas by aggregating and averaging. Based on the results, it can be concluded that most sports enterprises operating in the county sports sector are privately owned micro-enterprises, which have a lower turnover category and the main activity is 931 Sports services. Their liquidity position is on average favourable, they show high growth potential and they are characterized by risk-averse behaviour.

• Farm size and concentration of Hungarian, Slovakian and Polish arable crop partnerships

  41-50

  Adél Dorottya Erdős

  László Szőllősi

  Views:

  85

  The objective of the study is to determine the farm size and hence the concentration of Hungarian, Slovakian and Polish arable crop production partnerships. The FAOSTAT and EMIS databases were used for the research. The former was applied by the analysis of arable crop production in the analysed countries, while the latter was used to process the financial data of the sampled partnerships. After exclusion of critical values, the sample included 822 Hungarian, 226 Slovak and 967 Polish partnerships. When comparing the concentration of these partnerships by total asset and by net sales revenue, the former proved to be higher, except for the Polish, while the degree of concentration did not change from 2018 to 2020 for any of the countries. In contrast, the share of micro and small farms in the size of the Hungarian and Slovakian partnerships differed significantly from 2018 to 2020. In the category above 70 percent, Hungarian partnerships had the highest proportion of equity to total asset ratio, while Polish (24%) and Slovakian (26%) partnerships had similar proportion in the category below 30 percent (as the most unfavourable category). However, the latter indicates a significant dependence on external sources.

• Examination of entrepreneurial willingness among the master students of the Faculty of Economics at the University of Debrecen

  31-40

  Gerda Szántó

  Views:

  93

  There is a lot of interest in entrepreneurship today, and there are also many initiatives to introduce young people to the mysteries of entrepreneurship. Starting and running a business requires different competences and a lot of courage. There are many barriers to start-ups, which in many cases discourage people from even starting up. In the present research, I set out to assess the entrepreneurial propensity and competences of Master's students of the Faculty of Economics at the University of Debrecen. My research question was focused on what future plans the students have, whether they would like to start a business, what barriers they think are related to entrepreneurship, and how they evaluate themselves in terms of their existing competences in starting and managing a business. To investigate my research questions, I created a questionnaire that, in addition to demographic questions, explores existing entrepreneurial experiences, plans, barriers, and core competencies. The questionnaire was administered in March 2022 through a face-to-face survey. 84 Master's students completed the questionnaire. The conclusions of the survey show that the sample is divided in terms of whether young people would like to be entrepreneurs and that a range of barriers are present in young people's lives, but that they rate highly the listed competences for entrepreneurship as self-reported.

• Examination of the organizational structure and the management functions of state-accredited football academies

  102-111

  Zoltán Szalánczi

  Views:

  248

  My research was aimed to investigate the organizational structure and the management functions of the state-accredited football academies in Hungary. The relenvance of this topic is given by the high amount of money flowing in to this sector, and the changes in the onganizational background. With the development of football, the clubs are working yet as companies, and this organistional frame requires a well planned structure. In my research I analized the operation of these organisations as companies, and I tried to answer the suggested questions about structure and leadership, with a comparative analysis of the academies highlighted by the national federation. I revealed what are the organizational problems faced by the academies, and which directions they have to follow to develop their companies, to ensure the safe, and long term operation. I choosed 3 from the 10 state-accredited academies to analyse their structure. The chosen clubs were the Várda Sport Egyesület, the Vasas Kubala Akadémia, and the Győri ETO FC youth base. It was important for me to represent an academy from each part of Hungary, to have the possibility to see some regional specialities. Through my study I investigated the responsibilities of the academy directors to see which were the key areas they had to enchance in their companies, and to define the differences in each organization. It was also my goal to reveal these differences have benefists or disadvantages for the operation. My main goal was to locate critical success factors needed for the modern, and proper operation. The research revealed that the three academies examined follow the traditional linear, functional organizational structure, but there are also differences in the definition of jobs and in the operation of the company. These differences are largely to be found in the local identity and the still ongoing development of the organizational background.