This paper aims to explore the relationship between corporate overinvestment and management incentives, focusing particularly on the influence of different ownership structures. Utilizing agency theory and ownership structure theory, this study constructs a theoretical framework and posits hypotheses on how management incentives might influence corporate overinvestment behaviors under different ownership structures. Listed companies from 2010 to 2020 were selected as the research sample, and the hypotheses were empirically tested using descriptive statistics, correlation analysis, and regression analysis. The findings suggest that a relatively concentrated ownership structure may encourage management to adopt more cautious investment strategies, thus reducing overinvestment behaviors; while under a dispersed ownership structure, the relationship between management incentives and overinvestment is more complex. This study provides new evidence on how management incentive mechanisms influence corporate decision-making in different ownership environments, offering significant theoretical and practical implications for improving internal control and incentive mechanisms.

Over the past few years, there has been a consistent rise in the popularity of bodybuilding. This study did a bibliometric analysis to offer a systematic overview and facilitate researchers in obtaining comprehensive insights on the peculiarities of bodybuilding research. This study utilized the bibliometric analysis program Bibliometrix to identify 940 papers on bodybuilding from the Web of Science database. The publications were selected from the years 1976 to 2024 and were used for the analysis. This study provides a thorough and detailed analysis of bodybuilding research using visual representations. It includes information on the frequency of publications, the nations that have had the most impact on bodybuilding research (including institutions, sources, and authors), and notable areas of focus within the field. Furthermore, the research collaboration among nations (regions), organizations, and authors is depicted based on a set of collaboration studies. The bibliometric study of current literature offers useful and groundbreaking sources for academics and practitioners in the field of bodybuilding-related studies.

Countries employ various strategies to strengthen their soft power through education, public campaigns, mandatory service, and community involvement, essential for building a well-informed, prepared, and resilient citizenry. In Indonesia, the Civic Awareness for State Defence (CASD) program is designed to instil state defence awareness among citizens. This study introduces the Indonesia State Defence Index (SDI), a novel metric grounded in theoretical constructs such as national identity, nationalism, patriotism, and national pride. Differentiating from previous indices, our SDI employs advanced methodologies including Principal Component Analysis (PCA) and Structural Equation Modeling (SEM) to enhance measurement accuracy. Unlike earlier approaches that used traditional aggregation methods, our use of PCA ensures the reduction of dimensions for each state defence indicator, thereby guaranteeing that only the intended dimensions are measured. Utilising data from the State Defence Survey conducted by the Indonesian Ministry of Defence from 1 March to 26 June 2024, we aim to measure and benchmark SDI values across Indonesian regions, thereby elucidating the civic awareness profile in the context of state defence. The refined SDI provides critical insights for policymakers, highlighting regions that require focused interventions to bolster state defence preparedness.

What personal competences of successful project managers are determined by their former career as an elite athlete? To answer the question, comprehensive research is carried out, implemented as part of the EEIG-EU/P-Kr/06.12/23 project. The primary aim is to establish conclusively which particular personality traits, identified and analysed using the Big Five Inventory-2 and supplemented by structured interviews, directly contribute to the success of former elite athletes transitioning into roles as effective project managers. We found that successful project managers who were also elite athletes possess personality traits that can be identified as positive determinants of success in either sport or professional careers. Among these personality traits, we can include a low level of neuroticism and a high level of conscientiousness, then extraversion and agreeableness. This paper contributes to a nuanced understanding of how the realms of sports and management intersect and overlap. The presented paper can serve as a basis for further research in the field of personality psychology and management studies.

In recent years, enological tourism, also known as wine tourism, has emerged as a globally popular tourism product. The role of wine tourism in Slovakia is similarly significant, given the country’s favourable conditions for the development of wine tourism products. The objective of this study is to analyze the current demand for wine-themed experiences among tourists in the Nitra region. This paper presents a characterization of wine tourism based on an analysis of secondary sources. Following the processing of the initial findings from a demand-oriented questionnaire survey, the authors endeavor to delineate the profile of the wine tourism visitor by examining the demand for wine tourism from the vantage point of domestic consumers. It is the authors’ contention that an understanding of the profile of the wine tourism visitor is beneficial in optimising the provision of wine tourism products and stimulating the development of tourism infrastructure.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.