The number of certified ice hockey players grew from 2,305 in 2011 to 5,029 by 2016 (Fazekas, 2017). Compared to the starting year of 2010, the extent of differences made are obvious. The 330 million forint revenue of 2010 grew to 1,687 million forints by 2016. Income coming from business activity is continually present in the case of ice hockey as well, whose proportion was 18.66% in 2016 (Figure 6). In the first time period of corporate and dividend tax support, that is, between 2011 and 2013, the proportion of business activity was around 25 to 26%, and in the period from 2014 to 2016 around 15 to 20%. In the supplementary appendix it can be found that the ice hockey federation considers income from advertisements and sponsors business activity. Besides the corporate and dividend tax support, from among state aids, the federation is provided with support for the education of the replacement and organization of competitions and also support from the international federation. The ice hockey federation is the only one in whose case we can talk about income coming from the offerings of private people’s personal income tax. In terms of expenditures, the proportion of material expenditure is 64.6% and the proportion of personal expenditure is 25.5%.
The total asset of the federation was 3.87 million forints in 2016, which is 171% more than that of the previous year, the reason for which is that all parts of the asset grew compared to the year 2015. Most of the growth happened because of the growth of the funds, which meant a 1.9 million forint increase to be precise. The liquidity value of the funds is 1.13. The funds cover the short-term liabilities despite the proportion of liabilities being especially high, 70.09%.
25.98%
0.07%
6.22%
15.29%
0.89%
50.47%
1.08% Business, advertisement,
sponsor
Membership fees Entry fees, tranfer fees Sale of marketing rights Participation in Champions' League
Received support Other non-profit
Figure 6. Division of the revenue of the Hungarian Ice Hockey Federation, 2016.
3 Conclusions
Summing up, the structure of the accounting reports of the five sports show significant similarities in terms of tendencies in growth, income sources, as well as asset structure. Thanks the support provided by the corporate and dividend tax, income structure indicates that even though the ratio of this support is notable, the increase in the number of athletes has brought with it the growth of other revenues, too. The biggest difference between federations is in the definition of non-profit and business activities.
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Stakeholders engagement in Slovak sport organizations.
Patrik Ferenc, Michal Varmusand Roman Adámik
Faculty of Management Science and Informatics, University of Zilina.
Univerzitna 8215/1, 010 26 Zilina, Slovakia patrik.ferenc@fri.uniza.sk
Abstract
Stakeholder management is very complex. Stakeholders have different demands and expectations from organizations. In the field of sport, this is even more complicated because the sport product is very specific. The main problem is the failure to meet mutual expectations that organizations and stakeholders set.
This often results in failure to achieve the desired business goals. The importance of addressing this issue is also confirmed by the growing trend of the sports sector and the growing number of stakeholders in relationship with sports organizations. This paper focuses on relationships and communication between sports organizations and their stakeholders through the Internet. The paper analyses the websites of the sports teams of the most popular Slovak sports. 13 parameters were determined for the evaluation. The sentiment analysis was used to evaluate. The results of this analysis show not only the various shortcomings, but also the common features and positive attitudes of different clubs regarding the approach to solving the problem. Results that have been identified by the analysis have helped set recommendations. These recommendations will help managers of Slovak sports organizations manage their relations with stakeholder properly.
Keywords: Stakeholder engagement, Stakeholders, Sport organizations, Sport, Sentiment analysis.
1 Introduction
Sport plays an important role in a wide level. There are a number of people working around the world in the sports industry. This business environment can be divided into a non-profit, public and professional sector. At a professional level, this form of physical activity has shifted from amateur entertainment to a major industry (Hoye, et al. 2008). In recent years, it is possible to see very strong commercialization in this sector. This has a direct impact on sports events, national teams or world clubs that connect people around the world, which also results in the interconnection of individual cultures. The continued development of sports in the area also has a significant impact on the increase in the number of stakeholders in relation to sports organizations. Who is all these stakeholders? How do they affect sports clubs?
Football, ice hockey or other match is played for whom? For the fans. Who give finance to clubs for their development? Sponsors. Who will replace the current generation of players?
Juniors, children, etc. Managing relationships with stakeholders as fans, sponsors is a key factor for the club as well as training new players. An organization can not succeed in the long run if it does not properly manage relationships with its stakeholders (Freeman, 1984; Carroll, 1991;
Clarkson, 1995; Donaldson a Preston 1995).
Who is stakeholder for sport club? Stakeholders are entities that are in any relationship with the organization (Thompson, Wartick a Smith, 1991). Stakeholders in the field of sport
can represent not only individuals, but also organizations that influence the success of a sports team, athlete, or entire sport by their activities (Linton, 2017). When managing an organization, it is important to know who represents the stakeholders, their opinions and expectations (Amstrong & Taylor, 2015). For the best understanding of their needs, it is necessary to examine their interests. Individual stakeholders may present different opportunities or threats for the enterprise. It can therefore be said that the importance of each stakeholder can vary from company to company (Mitchell, Agle & Wood, 1997).
This implies that it is important to know who the stakeholders are. How to manage these relationships today, when fans (supporters) and sponsors of the club are often hundreds of kilometers away? Dennis Adcock at al. (2001) said that marketing is providing the right product, in the right place, at the right price an at the right time. In the 21st century, right product is information’s and is very important to give this information’s to the sponsors and the fans in right time. How? According to Quester & Thompson (2001) getting the maximum of sponsorship is need to use supportive form of communication. In practice it means, that ordinary mode of communication is supportive webpages, which serve as more or less static sources for public information’s (Harrer, et al. 2006).These webpages must be able to satisfy main requirements not only to graphic and technical parameters, but also to correctness of information's. NBC NEWS in paper How many people searched for a health-related topic online (2013) says: In all, 80 percent of Internet users, or about 93 million Americans, have searched for a health-related topic online. And people do not seek only this post. Today people are searching the internet for everything, and it is important know if we want to offer people something special. Next is important write about it on the Internet, advertise it, or show them it on the Internet. According Kotler (2003) marketing is not the art of finding clever ways to dispose of what you make. Marketing is the art of creating genuine customer value. If we expect that genuine customer value is the right information´s at the right time in the right place, then we must see to it that we through communication channels to provide the right information´s for our customers - fans, sponsors and the public. The main communication channel for sports clubs in online world is webpage and therefore is very important, to information offer by webpage will be managed. As confirmed Lendel and Kubina (2012) nowadays is transition from one-way communication to the customer relations management crucial strategy. Which is exactly what internet marketing offers. Another story is corporate social responsibility and as commented Uhrich et. al (2014) CSR-linked sponsorship (i.e., the linkage of sponsorship with CSR activities) enables sponsors to demonstrate corporate goodwill and enhance their brand image. Floter (2015) argued that to obtain positive brand effects, relevant stakeholders (e.g., customers) have to be aware of the company’s CSR-linked sponsorship activities.
Information about such activities can be passed on through a variety of channels Sponsors often use company-controlled channels such as corporate websites, annual reports, newsletters, or advertisements to communicate CSR-linked sponsorship. (Floter, 2015). Such channels are fully under the sponsor’s control; that is, the sponsor is the message source and can directly influence the communication content (Du, Bhattacharya, & Sen, 2010). These facts just confirmed that website of sport club has key tasks in different spheres.