Background: Digital transformation in the sports industry has become increasingly crucial for sustainable development, yet comprehensive empirical evidence on policy effectiveness and risk management remains limited. Purpose: This study investigates the impact of policy support and risk factors on digital transformation in sports companies, examining heterogeneous effects across different firm characteristics and regional contexts. Methods: Using panel data from 168 sports companies listed on China’s A-shares markets and the New Third Board from 2019 to 2023, this study employs multiple regression analyses, including baseline models, instrumental variables estimation, and robustness tests. The digital transformation level is measured through a composite index incorporating digital infrastructure, capability, and innovation dimensions. Results: The findings reveal that policy support significantly enhances digital transformation levels (coefficient = 0.238, p < 0.01), while financial risks demonstrate the strongest negative impact (−0.162, p < 0.01). Large firms and state-owned enterprises show stronger responses to policy support (0.312 and 0.278, respectively, p < 0.01). Regional development levels significantly moderate the effectiveness of policy implementation. Conclusions: The study provides empirical evidence for the differential effects of policy support and risk factors on digital transformation across various firm characteristics. The findings suggest the need for differentiated policy approaches considering firm size, ownership structure, and regional development levels. Implications: Policy makers should develop targeted support mechanisms addressing specific challenges faced by different types of firms, while considering regional disparities in digital transformation capabilities.

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.

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 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.

The profound impact of China's concept of healthy development on various fields of society has influenced the mode of university education, and has gradually undergone changes in actual teaching modes, ways of thinking, and technologies. As one of the important educational courses in universities and sports departments, the reasonable introduction and implementation of functional training models in practical guidance can deepen students' learning of basic dance and skills, and further improve the performance of the dance stage. As a mentor, teachers should play the role of functional guidance essentials based on students' differentiated training abilities, optimize educational content from students' physical function training, and make adjustments. The professional functional training method is adopted to establish the practical application and promotion of functional training in university physical education.