Üzleti teljesítménymérés a sportban = Business performance evaluation in sports associations

A sportszervezetek, sportvállalkozások esetében is kulcsfontosságú a teljesítménymérés. Annak ellenére, hogy a teljesítménymérés sok esetben elsősorban a sportteljesítményre koncentrál, egyre többen foglalkoznak az üzleti teljesítménymérés relevanciájával is. A nyugati társadalmakban a szűkös erőforrások és a növekvő társadalmi kontroll igénye erősíti ezt a folyamatot. A szakirodalom ezen a téren még viszonylag szűk körű. Jelen tanulmány célja, hogy egy olyan szakirodalmi áttekintést adjon, ami elindíthatja a jelenlegi és potenciális jövőbeli vezetők gondolkodását az üzleti teljesítménymérés fontosságának irányába. A tanulmány először áttekinti a pénzügyi teljesítménymérés lehetőségeit, foglalkozik a költségfelosztás problémakörével, kiemelt szerepet szán a stratégiai gondolkodás és a több szempontú megközelítés érvényesítésének. Részletesen összehasonlítja a sportszervezeteknél javasolt kiegyensúlyozott stratégiai mutatószámrendszer (BSC) adaptációkat. A tanulmány kiinduló pontot jelenthet nemcsak a szakirodalom feldolgozásához, de a gyakorlati megvalósításhoz is. _____ Performance measurement is crucial in sports associations. Although sports performance is in the spotlight, more and more researchers and experts deal with the business perspective of performance evaluation. This trend is strengthened by the scarcity of resources and a rising demand for social control in Western societies. The literature in this field is relatively limited. The aim of this study is to provide a literature review, which can motivate experts and managers to shift towards business thinking, and realize the importance of business performance evaluation. The study presents the opportunities of financial performance measurement, deals with the issues of cost allocation, and focuses on the role of strategic thinking and multi-dimension approach. Finally it compares the proposed balanced scorecard adaptations for sports associations. The study can be a starting point for literature review as well as for practical implementation.

The roots of "Western European societal evolution". A concept of Europe by Jenő Szűcs

Jenő Szűcs wrote his essay entitled Sketch on the three regions of Europe in the early 1980s in Hungary. During these years, a historically well-argued opinion emphasising a substantial difference between Central European and Eastern European societies was warmly received in various circles of the political opposition. In a wider European perspective Szűcs used the old “liberty topos” which claims that the history of Europe is no other than the fulfillment of liberty. In his Sketch, Szűcs does not only concentrate on questions concerning the Middle Ages in Western Europe. Yet it is this stream of thought which brought a new perspective to explaining European history. His picture of the Middle Ages represents well that there is a way to integrate all typical Western motifs of post-war self-definition into a single theory. Mainly, the “liberty motif”, as a sign of “Europeanism” – in the interpretation of Bibó’s concept, Anglo-saxon Marxists and Weber’s social theory –, developed from medieval concepts of state and society and from an analysis of economic and social structures. Szűcs’s historical aspect was a typical intellectual product of the 1980s: this was the time when a few Central European historians started to outline non-Marxist aspects of social theory and categories of modernisation theories, but concealing them with Marxist terminology.

The roots of "Western European societal evolution"

Jenő Szűcs wrote his essay entitled Sketch on the three regions of Europe in the early 1980s in Hungary. During these years, a historically well-argued opinion emphasising a substantial difference between Central European and Eastern European societies was warmly received in various circles of the political opposition. In a wider European perspective Szűcs used the old “liberty topos” which claims that the history of Europe is no other than the fulfillment of liberty. In his Sketch, Szűcs does not only concentrate on questions concerning the Middle Ages in Western Europe. Yet it is this stream of thought which brought a new perspective to explaining European history. His picture of the Middle Ages represents well that there is a way to integrate all typical Western motifs of post-war self-definition into a single theory. Mainly, the “liberty motif”, as a sign of “Europeanism” – in the interpretation of Bibó’s concept, Anglo-saxon Marxists and Weber’s social theory –, developed from medieval concepts of state and society and from an analysis of economic and social structures. Szűcs’s historical aspect was a typical intellectual product of the 1980s: this was the time when a few Central European historians started to outline non-Marxist aspects of social theory and categories of modernisation theories, but concealing them with Marxist terminology.