Évente több, mint százezren jelentkeznek, s bő nyolcvanezren jutnak be a hazai felsőoktatási intézményekbe, azonban a diplomáját nem mindenki kapja meg a várható időben, sőt, sokan vannak, akik egyáltalán nem szereznek diplomát. Az Oktatási Hivatal statisztikái alapján felállítható egy rangsor, hogy mely szakokon mekkora a sikeresen végzők és a lemorzsolódók aránya. Az informatikai képzésekben a hallgatók harmada nem fejezi be időben a képzést, s csak minden második kap diplomát. A pedagógus-és a művészeti képzésekből viszont mindössze a hallgatók negyede esik ki. Sok oka lehet annak, hogy egy hallgató nem fejezi be elkezdett tanulmá-nyait, lehet az financiális, képességbeli, magánéleti, de a motivációs tényezőknek is szerepe lehet. Vitathatatlanul fontos cél a lemorzsolódás csökkentése, több értelmezés és beavatkozási koncepció született ennek megoldására, ugyanis a lemorzsolódási arány majdnem kétszerese annak, amin túl már komoly problémának számít a jelenség. Jelen tanulmány célja hozzájárulni a hallgatói lemorzsolódás jelenségének értelmezéséhez, illetve a lemorzsolódás hátterében meghúzódó okok vizsgálatához a Debreceni Egyetem Gazdaságtudományi Kar hallgatói létszámadataira támaszkodva.1

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Purpose The purpose of this paper is to present the experience, successful management and the succession of generations in a Hungarian corporation in the food industry through the “Best Practice” model. Design/methodology/approach The chosen methodology for this paper is “The best practice model” prepared by The Solutionist Group. The model presents the characteristics of family businesses and illustrates how the process of sustainable enterprise differs in different fields concerning family and non-family businesses. In applying this model, the experience, successful management and the succession of generations will be presented in the case of a large Hungarian enterprise which has a determining role in the Hungarian food industry. The results are based on the question framework of the expert interviews. Findings The history of family-owned firms shows that in order to maintain appropriate business succession activity the family management has to plan in advance. Passing the baton to the next generation successfully is a complex and long-term family management role and it has strategic importance. To ensure business continuity, the successor has to take over the business and operate it well. That is why the sharing of knowledge, the innovation performance and the best practice are important parts of family company’s culture, and they consequently play an important part in the pass the baton project within family-owned firms. Originality/value This paper expands the knowledge about the succession of family businesses.

Global economic, social and environmental changes are inspiring companies to behave responsibly towards the environment, not only in the interest of others, but also in that of the future of their companies. It is crucial that companies are able to recognize any lack in their ability to grow values in a timely manner, because issues at companies require immediate intervention. A key factor in maintaining operations is the time interval required for companies to adjust to challenges. Are Annual Reports capable of indicating problems or possibly to inform decision-makers that a company is entering a period of decline? Such information can be gathered from the notes to the financial statement. Are annually prepared statements capable of indicating problems? Definitely, yes. Do yearly once due statements provide enough information? The answer must be no, as we are not living in a static economic environment. The more dynamic our economic environment is, the greater the role played by the question of time. Thanks to improvements in accounting and technology, we are able to create up-to-date analyses, based on accounting statements. However, in order to be effective, teamwork inside the company is essential and controllers should play a key role.

The Visegrad countries – or the V-4 countries: the Czech Republic, Hungary, Poland and Slovakia – is strong regional cooperation of four EU member states in Eastern-Central-Europe aimed at strengthening the positions of the members on both a European and a global level. The aim of this research is to analyse the capital structure of the agricultural and food companies in the V4 Member States. The results show that more profitable companies were less dependent on debt finance, while the fast-growing companies had limited access to the financial market. Company size had a significant effect only in the Czech Republic. Overall, the capital structure seemed to be strongly affected by the farm structure and the relative company size.

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The pharmaceutical sector is one of the most profitable industries in the world, despite the very high proportion of the required research and development costs that determine the activity itself and the high risks involved in investing in them. In addition to a number of industry-specific characteristics, the innovation policies of each country might also have a significant impact on the efficiency of pharmaceutical companies. The primary aim of the research was to demonstrate this effect in the case of the Visegrád countries. The ROE seemed to best reflect the ownership interests and the combined effect of other profitability ratios and it was confirmed by analysis of variance. The analysis was based on the EMIS corporate database; multivariate statistical methods were applied to demonstrate the reaching of indicator trends, and from among those methods regression analysis was applied in particular. Based on the findings, it was concluded that primarily the more profitable pharmaceutical companies were able to utilize their assets more efficiently, while manufacturers in the latter category financed their operations with external capital to a lower extent. Although the indicators of the analysed companies showed a very high standard deviation in all four countries, the results of the regression were only outstanding in Slovakia, which had a very low number of cases. In addition, temporal tendencies have been almost the same in the entire region, which was also influenced by the fact that return on capital of the business entities within the sector decreased by 2016 throughout the region. JEL classification:C12, C21, C25, C55.

Abstract:On a global level, a healthy lifestyle is experienced more where sport and physical activity as a way of life has gained more importance. European Union documents (such as the White Paper on Sport-2007) further stressed the important role of physical activity, and member states have declared the same opinion. Almost all scientific research approaches the topic by measuring the sport-related activity rate and incidence. The findings of Eurobarometer (2014) revealed that 41% of responding European citizens pursue some kinds of sport or do some form of body movement once a week, while 59% rarely or never do. In Hungary, compared to the findings of 2009, activity improved. Still, 44% of Hungarian citizens never undertake any sports activity. Pursuing sport and showing interests in a more active lifestyle are indicators that may truly reflect the social connection between sport and the society itself, and we may apply both terms in the framework of engagement. These terms lead us to the topic of sport related involvement, including social, psychological, and economic dimensions. In a large sample representative survey, carried out among Hungarian people in the North Great plain region, we aimed to reveal the specifications of sport engagement and our empirical findings have proved a very strong connection between sport and the population itself.