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.

China’s annual government work report (GWR) contains terms with Chinese characteristics (TCC), reflecting unique policy frameworks. Translating these terms into English poses significant challenges due to cultural disparities between China and the West. This paper examines the English translation methods used for such terms, using the 2020 GWR as a case study, aiming to provide valuable insights for future translation practices.

Africa has an extensive and varied cultural history that includes works of art, music, literature, customs, and historical locations. These cultural resources are essential for creating identities, promoting social cohesiveness, and advancing economic development. However, for these institutions to have the greatest impact on the world and contribute to sustainable development, they must be managed and engaged effectively. Exploring the management of cultural institutions in Africa and their potential for global impact and sustainable development is the goal of this research study. The study relies on the extensive review of available literature, case studies, and in-depth interviews with key informants, and data obtained, subjected to content and thematic analyses. It aims to uncover flexible management techniques that can improve the global reach and sustainable development of African cultural institutions by examining successful models and cutting-edge approaches. The results of this study will help those responsible for administering Africa’s cultural institutions to formulate practical guidelines and policy recommendations. Africa can further establish its cultural identity, advance cultural diplomacy, and utilize its cultural capital to propel social and economic advancement by utilizing the potential of these institutions for global impact and sustainable development.

The study’s objectives are to investigate the relationships between earnings management, government ownership, and corporate performance in the Gulf Cooperation Council (GCC) region during the period 2017–2021, utilizing a dataset comprising 188 companies. It further explores the moderating role of government ownership in the association between earnings management and company performance. The study used the panel regression data analysis to investigate the relationship between the variables under the study. Employing linear regression and moderated linear regression, the research discerns notable patterns. The result shows a positive effect emerges between government ownership and corporate performance. Conversely, the result shows a negative association is observed between earnings management and corporate performance. Finally, the moderating role of government ownership in GCC countries is a good governance mechanism to mitigate the agency problem.

The service quality of a logistics operation is a key research factor. According to Parasuraman in 1988, there are 5 dimensions about the service quality. In this paper will detective the affecting factors by collecting data from 1560 customers who experienced the service of Beibu Gulf Port Group, Guangxi, China. We used structural equation modeling (SEM) to test whether the service quality factors would affect the logistics operation or not from tangible, responsiveness, reliable and empathy to assurance. Moreover, with the Regional Comprehensive Economic Partnership (RCEP) has been signed, whether this free trade agreement’s effect would affect this Group’s service quality or not would be a consideration of this research. And the traditional service quality factors will affect the RCEP implementation or not will be tested, too. The results in the paper show the significance positive in co-relationship and supporting evidences for the Group’s future development.