TY - JOUR AU - Lengyel, Attila AU - Müller, Anetta AU - Bács, Zoltán AU - Kovács, Sándor TI - Territorial segmentation of key sustainability stakeholders for systemic change: Insights from Hungary JF - REGIONAL SCIENCE POLICY & PRACTICE J2 - REG SCI POL PRAC VL - 2024 PY - 2024 IS - March SP - online EP - online PG - 11 SN - 1757-7802 DO - 10.1016/j.rspp.2024.100022 UR - https://m2.mtmt.hu/api/publication/34728378 ID - 34728378 AB - Employing advanced statistical methods on qualitative data, this study explores territorial clusters of municipality leaders (ML) and educational leaders (EL) in Hungary, based on their sustainability priorities. It assesses how these clusters influence stakeholder engagement strategies and decision-making across local, national, and global scales. The analysis reveals synergies and divergences between ML and EL, emphasizing their combined potential in addressing the socio-economic and environmental facets of sustainability. The findings highlight the importance of collaborative ML and EL efforts in fostering systemic change underscoring the pivotal role of local actors in multilevel governance for sustainable development. LA - English DB - MTMT ER - TY - JOUR AU - Nugroho, Lucky AU - Orbán, Ildikó AU - Utami, Wiwik AU - Hidayah, Nurul AU - Nugraha, Erik TI - Liquidity Surplus and Profitability: How Does Liquidity Affect Profitability prior to and during COVID-19? (Empirical Indonesian Banking Sector) JF - WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS J2 - WSEAS TRANS BUSIN ECON VL - 21 PY - 2024 SP - 59 EP - 70 PG - 12 SN - 1109-9526 DO - 10.37394/23207.2024.21.6 UR - https://m2.mtmt.hu/api/publication/34256053 ID - 34256053 AB - This study aims to analyse the liquidity and profitability of the banking sector before the COVID-19 pandemic and during the COVID-19 pandemic. In addition, the focus of this research is also related to the effect of liquidity on profitability during the period prior to COVID-19 and during COVID-19. The research method used is quantitative, using secondary data, namely published financial reports from the banking industry. The total number of data observations used in this study is 132 banks. The problem formulation of this research includes: (i) How was the liquidity of the banking industry before the Covid-19 pandemic and during the Covid-19 pandemic?, (ii) How was the profitability of the banking industry before the Covid-19 pandemic and during the Covid-19 pandemic?, (iii) Does liquidity affect profitability in the pre-Covid-19 pandemic?, (iv) Does liquidity affect profitability during the Covid-19 pandemic?; (v) How is the comparison of the effect of liquidity on profitability between the period before the Covid-19 pandemic and during the Covid-19 pandemic?. The results of this study found that: (i) There is a significant difference in liquidity in the banking industry during the period before the Covid-19 pandemic and the Covid-19 pandemic, (ii) There is a significant difference in profitability in the banking industry before the Covid-19 pandemic and during the Covid-19 pandemic. During the Covid-19 pandemic, lending was constrained by the high risk of non-performing loans due to the decreased ability to pay from customers, (iii) In the period before the Covid-19 pandemic, the liquidity of the banking industry had no effect on the profitability of the banking industry, (iv) During the Covid-10 pandemic, the liquidity of the banking industry had a significant and negative effect on the profitability of the banking industry, (v) There is a difference between the impact of liquidity on the profitability of the banking industry in the pre-COVID-19 period and during COVID-19. This research implies that it is a benchmark for pre-researchers and practitioners affected by the banking sector's liquidity aspects. In addition, the novelty of this research is the object of research related to the analysis that compares the relationship between liquidity and profitability in the period before the Covid-19 pandemic and during the Covid-19 pandemic. LA - English DB - MTMT ER - TY - JOUR AU - Kerezsi, Dóra AU - Bács, Zoltán AU - Fenyves, Veronika TI - A számviteli beszámolók információinak döntéstámogató szerepe JF - CONTROLLER INFO J2 - CONTROLLER INFO VL - 11 PY - 2023 IS - 2 SP - 7 EP - 11 PG - 5 SN - 2063-9309 UR - https://m2.mtmt.hu/api/publication/34161387 ID - 34161387 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Orbán, Ildikó AU - Tamimi, Oday TI - The Impact of IFRS 9 on Financial Reporting during Covid-19 from the Point of View of Experts in Europe JF - Australasian Accounting, Business and Finance Journal J2 - Australasian Accounting, Business and Finance Journal VL - 17 PY - 2023 IS - 4 SP - 21 EP - 36 PG - 16 SN - 1834-2019 DO - 10.14453/aabfj.v17i4.03 UR - https://m2.mtmt.hu/api/publication/34059248 ID - 34059248 AB - The present study aimed to clarify the risks that banks are exposed to in light of the Covid-19 pandemic, examine the impact of these risks on the quality of financial reports in banks, with an indication of how IFRS 9 can either exacerbate or mitigate these risk and its effects on the financial statements of banks. Finally, provide some solutions to maintain capital adequacy and minimize pandemic risks to which some banks may be exposed. This study used the descriptive and inferential statistics, as well as the questionnaire as a tool for collecting data. The analysis of data by using the statistical program SPSS 25 and Microsoft Excel. Three major findings are outlined in this study. First, there is a statistically significant relationship between Covid-19 pandemic and the increased risks to which banks are exposed based on the results of the tests of the hypotheses. Second, there is a statistically significant relationship between IFRS 9 and the quality of the financial statements. Finally, there is a statistically significant relationship between IFRS 9 and bank risks during of the Covid-19 pandemic. The findings of this study are important for bank executives, auditors, and bodies that set standards for accounting and auditing. LA - English DB - MTMT ER - TY - JOUR AU - Tömöri, Gergő AU - Barta, Ivett AU - Szekeres, Alexandra TI - AZ IFRS-EKRE VALÓ ÁTTÉRÉS ÉS AZ EREDMÉNYMANIPULÁCIÓ KAPCSOLATÁNAK VIZSGÁLATA AZ ENERGETIKAI ÉS A GYÓGYSZERIPARI SZEKTORBAN JF - CONTROLLER INFO J2 - CONTROLLER INFO VL - 11 PY - 2023 IS - 4 SP - 2 EP - 7 PG - 6 SN - 2063-9309 DO - 10.24387/CI.2023.4.1 UR - https://m2.mtmt.hu/api/publication/34035152 ID - 34035152 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Szekeres, Alexandra AU - Ivett, Barta AU - Tömöri, Gergő TI - Márkaérték becslése két nemzetközi számviteli környezetben működő vállalat példáján keresztül JF - CONTROLLER INFO J2 - CONTROLLER INFO VL - 11 PY - 2023 IS - 4 SP - 23 EP - 27 PG - 5 SN - 2063-9309 DO - 10.24387/CI.2023.4.5 UR - https://m2.mtmt.hu/api/publication/34035142 ID - 34035142 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Kristia, Kristia AU - Kovács, Sándor AU - Bács, Zoltán AU - Rabbi, Mohammad Fazle TI - A Bibliometric Analysis of Sustainable Food Consumption: Historical Evolution, Dominant Topics and Trends JF - SUSTAINABILITY J2 - SUSTAINABILITY-BASEL VL - 15 PY - 2023 IS - 11 PG - 24 SN - 2071-1050 DO - 10.3390/su15118998 UR - https://m2.mtmt.hu/api/publication/33966709 ID - 33966709 AB - The major goal of this study is to trace the emergence of SFC-related research across time, using a thematic map and a list of corresponding publications. In addition, this study aims to determine the author who has made the most significant contribution to this particular field. This study provides a comprehensive bibliometric analysis of the historical development and current trends in sustainable food consumption research, examining 2265 articles published between 1990 and 2023. Using the bibliometrics package of R Studio software version 4.2.1 and its Biblioshiny package, articles from the Scopus and Web of Science databases are examined. In the field of sustainable food consumption, we identify five distinct research phases: initial stagnation, infant growth, post-economic crisis, expanding phase and COVID-19 and post-pandemic. While research on broader sustainability topics can be traced back to the early 20th century, a very limited number of articles on sustainable food consumption was published in the 1990s. However, the number of publications increased incrementally over time, with a notable uptick in interest around 2015, and the subject was still being discussed in 2022. The emergence of the COVID-19 pandemic marked the beginning of the most recent phase of research, which analyzed the consumption patterns of consumers before and after the pandemic. Our study highlights key authors, documents and sources related to sustainable food consumption. The United States, Italy and the United Kingdom emerged as the most active contributors to the research on sustainable food consumption and were additionally the countries with the largest global market shares for organic products. Major sub-themes including organic food, food waste, sustainable development and food security, together with consumer behavior and organic products appeared as being the most researched sub-themes of recent times. The results of this study suggest that more research is related to sustainable food consumption in countries with a low organic food market share. In addition, the investigation of actual data on food waste, carbon footprints and greenhouse gas emissions resulting from food production and consumption is essential to gain holistic insights. LA - English DB - MTMT ER - TY - JOUR AU - Pikó, Péter AU - Bácsné Bába, Éva AU - Kósa, Zsigmond AU - Sándor, János AU - Kovács, Nóra AU - Bács, Zoltán AU - Ádány, Róza TI - Genetic Determinants of Leisure-Time Physical Activity in the Hungarian General and Roma Populations JF - INTERNATIONAL JOURNAL OF MOLECULAR SCIENCES J2 - INT J MOL SCI VL - 24 PY - 2023 IS - 5 PG - 14 SN - 1661-6596 DO - 10.3390/ijms24054566 UR - https://m2.mtmt.hu/api/publication/33679402 ID - 33679402 AB - Leisure-time physical activity (LTPA) is one of the modifiable lifestyle factors that play an important role in the prevention of non-communicable (especially cardiovascular) diseases. Certain genetic factors predisposing to LTPA have been previously described, but their effects and applicability on different ethnicities are unknown. Our present study aims to investigate the genetic background of LTPA using seven single nucleotide polymorphisms (SNPs) in a sample of 330 individuals from the Hungarian general (HG) and 314 from the Roma population. The LTPA in general and three intensity categories of it (vigorous, moderate, and walking) were examined as binary outcome variables. Allele frequencies were determined, individual correlations of SNPs to LTPA, in general, were determined, and an optimized polygenetic score (oPGS) was created. Our results showed that the allele frequencies of four SNPs differed significantly between the two study groups. The C allele of rs10887741 showed a significant positive correlation with LTPA in general (OR = 1.48, 95% CI: 1.12–1.97; p = 0.006). Three SNPs (rs10887741, rs6022999, and rs7023003) were identified by the process of PGS optimization, whose cumulative effect shows a strong significant positive association with LTPA in general (OR = 1.40, 95% CI: 1.16–1.70; p < 0.001). The oPGS showed a significantly lower value in the Roma population compared with the HG population (oPGSRoma: 2.19 ± SD: 0.99 vs. oPGSHG: 2.70 ± SD: 1.06; p < 0.001). In conclusion, the coexistence of genetic factors that encourage leisure-time physical activity shows a more unfavorable picture among Roma, which may indirectly contribute to their poor health status. LA - English DB - MTMT ER - TY - JOUR AU - Bács, Bence András TI - AZ EURÓPAI NEMZETKÖZI KLUBFUTBALL BEVÉTEL-TERMELŐ KÉPESSÉGÉNEK ÖSSZEHASONLÍTÓ ELEMZÉSE JF - ECONOMICA (SZOLNOK) J2 - ECONOMICA (SZOLNOK) VL - 13 PY - 2022 IS - 3-4 SP - 12 EP - 23 PG - 12 SN - 1585-6216 DO - 10.47282/economica/2022/13/3-4/12612 UR - https://m2.mtmt.hu/api/publication/33930465 ID - 33930465 AB - A látvány csapatsportágak, különösen az európai labdarúgás bevétel-termelő képessége szignifikáns fejlődésen ment keresztül az utóbbi évtizedekben. Az európai élvonalbeli csapatok, 55 ország több mint 700 klubja éves szinten 20 milliárd eurót meghaladó összegből gazdálkodhatott az utóbbi 4 év tekintetében. Az európai klubfutball bevételeinek jelentős része származik a Big-5 bajnokságok bevételeiből. Az angol, spanyol, német, olasz és francia bajnokságok 98 csapata közül, meghatározó szerepe van a bevételek előállításában a top 20 klubnak, amelyek a teljes európai bevétel 40%-át adják. A bevételszerkezeteket vizsgálva megfigyelhető, hogy a legjelentősebb bevételi források a közvetítési bevételek, illetve a kereskedelmi és szponzorációs bevételek. Az európai klubfutball összesített bevétele a koronavírust megelőző időszakokban jelentős mértékben 7%-ot meghaladóan emelkedett átlagosan évenként, a COVID hatásait követően azonban jelentősen megtorpant a fejlődésben. A lengyel bajnokság jelentős visszaesésen, a magyar bajnokság jelentős fejlődésen ment keresztül a vizsgált 2017-2020-ig tartó időszakban, mind az összesített bevételeket tekintve, mind a csapatokra eső átlagos bevételeket tekintve. Kutatásomban a 2017-2020-as időszakot tekintve mutatom be a Big5, magyar és lengyel bajnokságok árbevételének alakulását és megoszlását. LA - English DB - MTMT ER - TY - JOUR AU - Szabolcs, Gergely Orbán AU - Szabados, György Norbert AU - Bácsné Bába, Éva AU - Fenyves, Veronika AU - Bács, Zoltán AU - Molnár, Anikó AU - Ráthonyi, Gergely Gábor AU - Hussain, Muhammad Rizwan TI - Roguelike Games - The way we play JF - INTERNATIONAL JOURNAL OF ENGINEERING AND MANAGEMENT SCIENCES / MŰSZAKI ÉS MENEDZSMENT TUDOMÁNYI KÖZLEMÉNYEK J2 - IJEMS MMTK VL - 7 PY - 2022 IS - 4 SP - 80 EP - 92 PG - 13 SN - 2498-700X DO - 10.21791/IJEMS.2022.4.7. UR - https://m2.mtmt.hu/api/publication/33678744 ID - 33678744 AB - The spread of the game able personal computers and game consoles resulted in the diversification of the video game genre, and from the 7thgeneration of the gaming consoles,the experience support of the games became largely enhanced. These games are now consumable owing to their resolution, the content, the plots are so fascinating so that they tie the gamer to the seat. Gamers seek experiences in the games. Still, such a special genre called rogue like was established, which is characterized by the constant termination of this world of experience in such a way that the gamer, as a results of the high level of difficulty, is obliged to start the game again and again. These new genre games are now leading titles of the new generation consoles, such as Demon’s Souls or the Returnal, gaining huge role in the introduction and sale of the new gaming console PS5. This study aims to reveal specifications of this genre, moreover, aims to describe through empirical research how gamers relate to it, and whether features of these games contribute to the devotion to them or lead to the disappointment from this world of experience. LA - English DB - MTMT ER -