The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.
Objectives: This study aims to examine the impact of Sun Tzu’s Art of War Five Virtues Leadership on innovation and the efficiency of the Chinese brand passenger vehicle industry, explore the role of innovation in enhancing industry efficiency, and propose strategies for leveraging the Five Virtues Leadership to improve operational performance and competitiveness in the sector. Methodology: A mixed research method using quantitative research (questionnaire survey) as the main method and qualitative research (in-depth interview) as the auxiliary method. Result: Quantitative and qualitative research results confirm the positive correlation between the Five Virtues Leadership, innovation, and the efficiency of Chinese brand passenger vehicle companies. And through effective data analysis, it explains the importance of the five virtues of leadership in traditional Chinese culture. Further understanding of the effectiveness and competitiveness of China’s passenger car brands, with leadership references. Conclusion: Five Virtues Leadership can foster a favorable environment for innovation, enhance time utilization, optimize resource allocation, and strengthen brand image. By developing and validating a measurement for Five Virtues Leadership, this study enhances the understanding of its role and significance in modern management, paving the way for future research.
In the human and economic development context, this study examines the relationship between human capital, life expectancy, labor force participation rate, and education level in Indonesia, Malaysia, and Thailand. The World Bank’s 2001–2021 data are examined using a panel vector autoregressive model. The findings demonstrate the substantial influence of health expenditure from the prior period on present health expenditure. Though not significantly different, life expectancy and education levels from earlier periods also impact present health spending. A slight positive correlation exists between prior labor force involvement and present healthcare costs. An increase in current health expenditure supports an increase in life expectancy. Health expenditure in the previous period had a significant positive effect on education, although insignificant. Life expectancy in the previous period harms current education but is also insignificant. Education in the previous period significantly positively affects current education, indicating a sustained impact of education investment. Labor force participation in the previous period also positively affected education, although not significantly. The prior period’s health spending, life expectancy, and educational attainment impact the current labor force participation rate. The length of life has a significant favorable impact on entering the labor sector. Currently being in the job field has a good correlation with prior education as well. These findings support that higher education levels lead to higher labor force participation rates. Life expectancy, health care costs, education level, and prior work experience all influence current life expectancy. While prior life expectancy significantly influences current life expectancy, health expenditures have a negligible negative impact. Prior education positively impacts life expectancy but negatively impacts prior labor force engagement. These results reject the hypothesis that increasing life expectancy causes current health expenditure to increase.
This research aims to build an appropriate leadership model for regional heads in mitigating disasters due to climate change that is occurring in Papua. Papua Island is one of the islands that is included in disaster-prone areas, namely earthquakes, flash floods, tidal floods and landslides. This disaster occurred due to Papua’s geological conditions in the form of activity on the Indo-Australian plate (southern part) and the Pacific plate (north-eastern part). Exploitation of nature carried out by companies and communities themselves in a particular area has an impact on the balance of the natural ecosystem. So far, disaster management has only focused on emergency response. Aid movements coordinated by ordinary people also focus more on raising aid for emergency situations. In fact, comprehensive disaster management includes before, during and after a disaster occurs. So a combination of leadership styles is needed that must be carried out at each phase of a disaster so that the right model can be produced. The results of this research found that the leadership model of regional heads in mitigating climate change in Papua is in accordance with the disaster management cycle with leadership styles, and traditional Papuan leadership styles. This combination is called a collaborative leadership model for disaster management in Papua. It is hoped that by implementing this model, climate change disaster mitigation can be effective.
Arabic rhetoric has traditionally relied on ancient texts and human interpretation for teaching purposes. The study investigates ChatGPT’s ability to analyze and interpret Arabic rhetorical devices, specifically examining its capacity to handle cultural and contextual elements in rhetorical analysis. Drawing on institutional implementation frameworks and recent educational technology research, this study examines policy considerations for Arabic rhetoric education in an AI-driven environment, with a particular focus on sustainable digital infrastructure development and systematic reforms needed to support AI integration. The study employed the comparative approach to analyze eight rhetorical examples, including metaphors (“Zaid is a lion”), similes (“Someone is a sea”), and metonymy (“A person full of ash”), then compare ChatGPT’s interpretations with traditional explanations from classical Arabic rhetoric texts, particularly “Dala’il al-I’jaaz” by al-Jurjani. The results demonstrate that ChatGPT can provide basic interpretations of simple rhetorical devices, but it struggles with understanding cultural contexts and multiple layers of meaning inherent in Arabic rhetoric. The findings indicate that AI tools, despite their potential for modernizing rhetoric education, currently serve best as supplementary teaching aids rather than replacements for traditional interpretative methods in Arabic rhetoric instruction.
The study aims to explore the role of artificial intelligence in enhancing the efficiency of public relations practitioners in Jordanian telecommunication companies. This study belongs to the category of descriptive research and adopted a survey methodology. The study surveyed (86) individuals representing the community of public relations practitioners and customer service personnel in the Jordanian telecommunication companies Zain and Orange.The study findings revealed that less experienced public relations personnel in Zain and Orange, with less than five years of experience, exhibit greater acceptance and enthusiasm for using artificial intelligence applications compared to their more experienced counterparts. The study also indicated that most public relations practitioners in Zain and Orange perceive artificial intelligence applications to have a moderate to significant contribution to achieving public relations functions and enhancing their work, reflecting technological advancement and the need to adapt to rapid changes in the business environment. Moreover, the study also discussed the limits, including that artificial intelligence can analyze large amounts of data related to the market and the audience, which provides further research and study.
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