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.

Depression is a mental disorder caused by various causes with significant and persistent depressed mood as the main clinical feature, and is the most common mental illness worldwide and in our country. The number of patients with depression worldwide was as high as 350 million in 2017, and the number of patients with depression in our country was nearly 100 million in 2019. The greatest danger of depression is self-injurious and suicidal behaviour, and this behaviour carries a high medical burden. Medication is the most costly treatment for depression in China, and while it is an effective way to treat patients with depression, it has many side effects and poor patient compliance. Non-pharmacological treatments commonly used in clinical practice include physiotherapy and psychotherapy. Physiotherapy is commonly used in non-convulsive electroconvulsive therapy, but its clinical efficacy is uncertain and it can also cause adverse effects such as heart failure and arrhythmias, which are poorly tolerated by patients. Psychotherapy is also a common non-pharmacological therapy. Cognitive therapy is a common form of psychotherapy, but the cycle of cognitive therapy is too long, the cost to the patient is high, and the patient’s cognitive ability has certain requirements. Music therapy is a combination of art and science. It is a cross-discipline that combines body, movement, dance and psychology and is a method of psychotherapy that has biological, psychological and social functions to compensate for deficiencies. Music therapy sees a fundamental connection between mind and body and emphasises that what affects the body also affects the mind. When mind-body integration is lacking, individuals will suffer from a variety of psychological disorders. Therefore, the core principles of music therapy emphasise that holistic individual health is embodied in the integration of mind and body, that body movement is expressive and communicative, and that music therapy uses body movement as a method of assessing the individual and as a means of clinical intervention.

Subcutaneous (SC) drug delivery is one of the best routes of drug administration to patients over intravenous (IV) administration due to the ease of application and patient acceptance. The main limitation of using the SC route is administering larger volumes of drug, greater than 3–5 mL for therapeutic dosages. Wearable injectors on body devices are an attractive option for larger-volume drug delivery to patients. Thus, the need for a self-administration strategy at home is growing faster and is required for the next level of time-dependent and high-volume drug delivery. The advances in low-cost, connected on-body delivery systems hold great opportunity for novel ways of delivering home-based drug therapy in the future.

The cultivation of sugar beet (Beta vulgaris L.) for table or horticultural purposes is largely carried out in the conventional way which is characterized by intense mechanization causing soil degradation and high labor costs. New cultivation techniques are being employed in the production of vegetables aiming to ensure improvements in environmental and economic conditions, such as the no-till farming system. Thus, the objective of this work was to evaluate the vegetable classification and physicochemical characteristics of beets from different corn planting densities. The experiment was conducted in the period from October 2018 to June 2019 in the municipality of Nova Laranjeiras (PR). Corn was used as a cover plant and the vegetable used was beet cultivar Early Wonder Tall Top. The experimental design used was in interspersed blocks in unifactorial scheme (corn densities 40, 60, 80, 100 thousand plants/ha and control) with four blocks, with plots 3.60 m long and 1.20 m wide. The parameters evaluated 60 days after planting were: commercial classification (class, group, subgroup, category), length, diameter, mass, pulp firmness, soluble solids, titratable acidity, pH and ratio, phenolic compounds. Of which the variables that were not significant at 0.5 probability were length, category (defects), firmness, subgroup (flesh color), soluble solids and phenolic compounds. It is concluded that high densities of corn as mulch for SPDH of sugar beet crop negatively affect the grade and physicochemical characterization of the products.

Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

The ultimate objective of the study was to investigate the effects of being landlocked on the living standards in Sub-Saharan African (SSA) countries from 1991 to 2019. Adopting the two-step estimation technique of System GMM (generalized method of moments), the study found that being landlocked has a negative and significant effect on the living standards in SSA countries when using GDP per capita as the living standard measure. Moreover, the historical living standard experiences of SSA countries have a positive and significant influence on the current living standard level. In addition, the population growth rate has a positive and significant effect on the living standards in SSA countries. On the other hand, the official exchange rate, broad money as a percentage of GDP, and inflation have a negative and significant effect on the living standards in SSA countries. Generally, the estimated result reveals the existence of a significant variation in the living standards in landlocked and coastal SSA countries. This study suggests that regional integration between landlocked and transit countries should be improved to minimize entry costs and increase access to global markets for landlocked countries. We argue that this study is of interest to landlocked and coastal countries to increase trade integration and promote the development of both groups, and it will contribute to the scarce empirical evidence.