Current social and economic processes / Jelenkori Társadalmi és Gazdasági Folyamatok

The Impact of Crises on Economic Operations and the Player Market: The Situation of Hungarian Club Football in the Light of Central European Championships

Renátó Balogh — Mon, 08 Jun 2026 00:00:00 +0200

The research examines the impact of global crises on the revenues and player market dynamics of Central European football leagues, with a particular focus on the Hungarian top-tier league. Through a comparative analysis of the 2018–2024 period, the Hungarian OTP Bank Liga was compared with the Czech, Polish, Slovak, and Romanian leagues, utilizing document analysis as the research method. The analysis drew on UEFA financial reports and data from the Transfermarkt.com database, which are widely accepted in the academic community. The aim of the study is to compare economic and sports-related indicators, as well as player market factors, while considering the effects of the crises and the adaptability of different countries to the new economic environment. The results highlight the varying responses of Central European football markets to the crises. Despite the challenges posed by the pandemic's most difficult year, the Hungarian league managed to increase its revenues, whereas other leagues experienced significant declines. While the Hungarian league's UEFA coefficient improved, Hungarian clubs were unable to profit from player transfers, in contrast to the better performance of the Czech and Polish leagues. The study suggests that Hungarian clubs demonstrated some adaptability to the economic crises, but for long-term sustainability, strategies aimed at player development and the diversification of market sources need to be developed.

Analysis and Comparison of the Asset Structure and Short-Term Financial Situation of the Four Largest Fast Fashion Companies in Hungary Based on Annual Reports

Bence Bárczi, Tímea Gál — Mon, 08 Jun 2026 00:00:00 +0200

This study examines the asset structure and short-term financial situation of the four largest fast fashion companies operating in Hungary — Inditex (ITX Magyarország Kft.), LPP Group (LPP Hungary Kft.), H&M (H&M Hennes & Mauritz Kft.), and C&A (C&A Mode Kft.) — based on their annual reports from 2017 to 2023. The analysis focuses on vertical asset structure indicators and liquidity ratios to assess the economic stability and adaptability of these companies. The research aims to uncover how these global firms perform amidst modern market and societal challenges, such as digital transformation and rising sustainability demands, within the Hungarian context. The findings highlight three key challenges: balancing liquidity and growth, integrating sustainability into financial strategies, and managing working capital requirements in digital transformation. Addressing these factors is crucial for maintaining long-term competitiveness in the fast fashion industry.

Transfer Pricing Practice in German-Owned Manufacturing Subsidiaries in Hungary

Attila Komlósi, Tamás Szabó, Sándor Gáspár, Zoltán Zéman — Mon, 08 Jun 2026 00:00:00 +0200

The study undertakes a detailed presentation of the transfer pricing method applied in Hungarian production subsidiaries of German-owned corporate groups. The novelty of the study lies in the fact that it explores the corporate application of the cost-plus pricing method in practice within the framework of a case study and reviews the literature and regulatory environment related to the method. Following the introduction, the literature review describes the theoretical background and most important methods of transfer pricing, covering international guidelines and the specificities of Hungarian regulation. The methodology section describes the qualitative case study approach, while the results present the pricing procedure applied in the companies examined: cost classification, the steps of unit cost calculation and the determination of the profit margin. The study shows that German corporate groups apply standardized cost-based transfer pricing, through which Hungarian production subsidiaries typically realize only minimal profits. The conclusions highlight that this practice complies with the arm's length principle, but at the same time limits the performance of Hungarian entities and raises the relevance of introducing a global minimum tax. Recommendations include the review of transfer pricing policies in the changing international tax environment and the need for further research to better understand the effects of transfer pricing.

A Differentiation Strategy in E-commerce, Spotlight on AI Technology

Bertold Oláh, Péter Balogh — Mon, 08 Jun 2026 00:00:00 +0200

In the field of e-commerce, the use of artificial intelligence (AI) technologies provides a significant competitive advantage for businesses. This paper shows how digital development has transformed shopping habits, with a particular focus on the pandemic, which has accelerated the growth of online commerce. Artificial intelligence plays a prominent role in e-commerce, enabling automated customer service, targeted marketing, price optimization, and demand and sales forecasting. The paper discusses the differentiating strategies offered by artificial intelligence, such as omnichannel marketing and AI-based search engine optimization, which enhance user experience and business efficiency. The conclusion emphasizes that AI technologies are playing an increasingly important role in the development of e-commerce and are becoming an essential tool for ensuring the success of companies.

Why Do People Become Foster Parents?

János Kothencz — Mon, 08 Jun 2026 00:00:00 +0200

This study examines the decision-making background of becoming a foster parent based on a nationally representative cross-sectional survey conducted in 2022–2023, processing structured interviews with 1,259 practising foster carers. The study analyses 2,084 motivational responses across 27 sub-categories consolidated into six analytical types and three meta-types: intrinsic (75.5%), extrinsic (8.1%), and mixed (16.3%). Bivariate analysis reveals differential correlations between motivational profiles and socio-demographic characteristics including education, age at entry, partnership status, housing conditions, health status, and regional location. The study situates foster care motivation within the broader theoretical framework of care work and social reproduction, highlighting the coexistence of altruistic, familial, and existential logics.

Ethical Attitudes in Early Career and the Role of HR: A Systematic Literature Review

Kira Vámosi, Edit Barizsné Hadházi — Mon, 08 Jun 2026 00:00:00 +0200

This study examines the development of ethical attitudes among employees in the early stages of their careers through a systematized literature review, with a particular focus on the role of human resource management (HR). The reviewed literature suggests that the values, norm adherence, and ethical sensitivity of early-career employees are especially shaped by their first workplace experiences, which may have long-term implications for their professional identity and decision-making. HR processes — particularly recruitment and selection, onboarding and socialization, training and performance management, as well as ethical codes and reporting channels — can create organizational frameworks that support responsible behaviour and the safe handling of ethical dilemmas. At the same time, the synthesis indicates that HR influence does not operate in isolation: its effectiveness depends on leadership role modelling, industry characteristics, organizational culture, and the consistency of implementation. A key critical conclusion of the paper is that most available studies address the issue from a general HRM or ethical culture perspective, while targeted research focusing specifically on the early-career stage remains limited.

The Relationship Between Sustainability and Food Security and their Drivers

Dániel Fróna — Mon, 08 Jun 2026 00:00:00 +0200

The research discusses the relationship between sustainability and food security in modern agriculture, based on a literature review. The aim of the analysis is to understand the ways in which environmental, economic, social, technological and governance aspects influence this relationship. Based on the literature processed, agroecology, climate-sensitive agriculture and precision farming are key approaches that can all contribute to the development of sustainable food systems in different ways. The examined research shows that positive environmental outcomes, economic viability, social acceptance, technological adaptation and a supportive policy background together influence the opportunities for a sustainable transition. High upfront costs, divergent access options, weak cooperation and socio-cultural barriers remain major challenges. The research results make it clear that the relationship between sustainability and food security cannot be examined from a single perspective. It can only be truly understood through an integrated, environmentally-sensitive approach.

Planning and Modelling of the Transportation of Harvested Grain

József Gál, Zsolt Görbe, Ágota Panyor — Mon, 08 Jun 2026 00:00:00 +0200

In our study, we discuss the organization of grain transportation from combines working in the field to transportation to farms or other destinations. The possibilities can be modelled according to two scenarios, calculating several different variations, and thus providing advice on planning the efficient operation of the available machinery. The results highlight the importance of proper preparation and resource management for the transportation of harvested grain, as well as taking into account unexpected circumstances, especially during the summer peak.

Charitable Corporate Ethics and Food Rescue

Zsuzsanna Kissné Kriszt, Réka Dobozi, Zoltán Péter Jákói — Mon, 08 Jun 2026 00:00:00 +0200

This manuscript briefly summarizes the essence of developing an ethical corporate strategy and the importance of a charitable corporate strategy. Based on a literature review, it presents the social responsibility of companies and their impacts on their environment. A short online survey shows the charity and willingness of entrepreneurs in Kiskunhalas to save food. The results suggest that entrepreneurs consider social responsibility, including charity and food rescue, important.

Structural Changes and Competitiveness Challenges in the Pig Sector at the Global and European Union Levels

Norbert Nagy, Laura Mihály-Karnai — Mon, 08 Jun 2026 00:00:00 +0200

The aim of this study is to analyse the structural and market transformations of the pig sector at global and European Union levels, with particular regard to developments in production, consumption and foreign trade processes. The results indicate that pig meat continues to represent one of the principal animal-based protein sources in the global food supply; however, the growth dynamics of the sector have moderated in recent years, while the concentration of production and international trade has intensified. The analysis demonstrates that both global and EU-level developments are substantially influenced by animal diseases, rising input costs, geopolitical tensions, and shifts in consumer preferences. Within the European Union, the pig sector continues to hold considerable economic significance; nevertheless, the decline in livestock numbers, the tightening of environmental and animal welfare regulations, and the weakening of demand are likely to result in a reduction in production in the medium and long term. Overall, it can be concluded that the future competitiveness of the pig sector will be fundamentally determined by its adaptability, the diffusion of technological innovations, and its capacity to align with sustainability requirements and evolving consumer expectations.

ESG and Greenwashing: How They Are Linked

Tímea Veres — Mon, 08 Jun 2026 00:00:00 +0200

ESG as a reporting framework is playing an increasingly important role in companies' sustainability and social responsibility strategies, but the practical implementation of ESG principles poses a number of challenges, including in the areas of measurability, transparency, and credibility. Companies need to strike a balance between financial performance and sustainability goals, while meeting investor and regulatory expectations. ESG reporting encourages companies to make more sustainable and ethical decisions, which can lead to long-term profitability and success. One of the biggest problems is greenwashing, or the misleading use of sustainability claims. This research examines the relationship between ESG reporting and greenwashing, focusing on factors such as regulatory pressure, stakeholder expectations, and industry competition. Drawing on recent research, I examine how companies can selectively disclose favourable information about themselves and emphasize environmental initiatives to enhance their reputation. The solution for companies may lie in implementing genuine sustainability measures and communicating openly. A transparent ESG strategy and committed corporate governance not only reduce the risk of greenwashing but can also provide a competitive advantage in the long term.