Support through the corporate tax system is a very specific form of funding to promote the functioning of team sports. The basic idea of the mechanism is that profit-oriented companies can donate a larger part of their corporate tax to sports organisations. The scheme has been in operation in Hungary since 2011. Its introduction and fine-tuning required several legislative changes and EU approval. Its importance is reflected in the increase in the number of sports organisations in the respective sports. While funding is available to many sports organisations, in some cases it is quite concentrated. In our empirical research we sought to find out how the degree of concentration has changed over time. The degree of concentration has an impact on how balanced the competition is. One of the key values for sports services is the requirement of an uncertain output. The data reveal that over time the distribution has become more evenly balanced across all sport operators. The amount of funding for sports organisations has started to converge. According to these figures, there are several sports organisations with equivalent subsidies participating in the competition system. However, the majority of clubs with the highest subsidies tend to be the same from year to year. The allocation of grants is determined by the sports federation of the given sport according to the submitted applications. Decision-makers should pay particular attention to maintaining the balance of competition over a long period of time. To this end, the list of sporting organisations with the highest subsidies should be continuously assessed and revised.

Taking learning as the basis, practice as the path, and competition as the promotion. In the process of coordination and unity of learning-practice-competition, it can promote students' learning motivation, strengthen students' practice motivation, and promote students' active performance in competition activities. Under the influence of positive self-efficacy performance, active sense of achievement, etc., it can promote students' interest and experience in sports activities, strengthen students' learning effects, and promote the active construction of high-quality sports classrooms in junior high schools. Next, this article will discuss the effective construction of a high-quality junior high school sports classroom under the background of the integration of "learning-practice-competition" based on its own junior high school physical education teaching practice.

Under the background of new curriculum reform, the purpose of secondary education and cultivation has been changed to cultivate students' comprehensive and professional abilities. Applying lifelike teaching to the English classroom of secondary education arts and sports students is an effective means to stimulate students' learning interests and improve their English proficiency. Based on the analysis of the current situation of English teaching for arts and physical education students in secondary education, the article puts forward several strategies of English lifelike teaching in order to better improve the English quality of students in secondary institutions and promote the development of English education in secondary institutions.

The application of governance in recent years appears as a tool of entities that organize sport. Considering this aspect, it was observed that many sports entities present problems in following mechanisms to improve management, both in national and international contexts. Governance materializes with principles of transparency, accountability, equity, institutional integrity, and modernity, in order to aid sports entities. Thus, the development of sports entities could improve management, professionalization, and innovation. Based on the aforementioned, this article aims to demonstrate whether the principles of governance found in the literature are contemplated in Brazilian sports confederations, pointing to the possibility of finding distinct characteristics among the confederations, and the confederation with the highest index for Brazilian sports. The methodology is a longitudinal discursive analysis. The results use data from 2015 to 2022 from the Sou do Esporte Governance Awards and the analysis is based on five governance principles; transparency, equity, accountability, institutional integrity, and modernity. The confederations were found to have adopted the principles of governance to improve, professionalize, and optimize their sports management. The results suggest that the use of governance can enhance the confederations and improve the management, legitimacy, and development of sports in Brazil. The authors consider the nuances reported in the study as imperative to improve the progress of Brazilian sports, and the contribution made could generate other discussions in different contexts and countries.

The objective of this study was to examine the impact of utilizing smart algorithms on enhancing the operational performance of sports facilities in the Kingdom of Saudi Arabia. These algorithms, based on principles and concepts of artificial intelligence, aim to achieve functions such as learning, decision-making, data analysis, pattern recognition, planning, and problem-solving. The study aimed to identify the extent to which smart algorithms are utilized in sports facilities, assess the level of operational performance, explore the correlation between the use of smart algorithms and operational performance, and predict the level of operational performance based on the use of smart algorithms. The study employed a descriptive approach, specifically utilizing a survey study method. Participants included chairmen and members of boards of directors, executive directors, sports directors, administrators, specialists, and members of various committees. The study sample was intentionally selected from different categories within the study population. Two questionnaires were used to collect data from 325 participants. The findings revealed a lack of utilization of smart algorithms in sports facilities in the Kingdom of Saudi Arabia, indicating a low level of operational performance. Additionally, a correlation was observed between the use of smart algorithms and operational performance, suggesting that the level of operational performance can be predicted based on the utilization of smart algorithms. The study concludes that the implementation of intelligent algorithms can enhance the operational performance of sports facilities in the Kingdom of Saudi Arabia. It provides valuable insights into the effects of utilizing smart algorithms on improving operational performance.