The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.
This study explores the factors that affect consumer adoption of reusable packaging in South Korea’s food delivery market. Adopting a mixed-method that includes interviews and an online survey of 137 consumers aged 18 to 30, the analysis, using an ordered probit model, reveals key drivers of the likelihood of switching to food delivery services using reusable packaging. Positive influences include environmental concerns, intention to take action on disposable packaging, willingness to pay extra, and awareness that reusable packaging does not require washing. However, challenges such as hygiene concerns and higher delivery fees deter consumers from switching to reusable package option. Demographic factors like living arrangements and gender show minimal impact. In response to the findings, the study suggests strategic solutions, including a pilot program, to overcome barriers and effectively demonstrate the benefits of reusable containers.
Objectives: This study aims to examine the impact of Sun Tzu’s Art of War Five Virtues Leadership on innovation and the efficiency of the Chinese brand passenger vehicle industry, explore the role of innovation in enhancing industry efficiency, and propose strategies for leveraging the Five Virtues Leadership to improve operational performance and competitiveness in the sector. Methodology: A mixed research method using quantitative research (questionnaire survey) as the main method and qualitative research (in-depth interview) as the auxiliary method. Result: Quantitative and qualitative research results confirm the positive correlation between the Five Virtues Leadership, innovation, and the efficiency of Chinese brand passenger vehicle companies. And through effective data analysis, it explains the importance of the five virtues of leadership in traditional Chinese culture. Further understanding of the effectiveness and competitiveness of China’s passenger car brands, with leadership references. Conclusion: Five Virtues Leadership can foster a favorable environment for innovation, enhance time utilization, optimize resource allocation, and strengthen brand image. By developing and validating a measurement for Five Virtues Leadership, this study enhances the understanding of its role and significance in modern management, paving the way for future research.
This study applies the multiple streams theory. It will further analyze the internal factors of the confluence of multiple sources, in order to explain why the “Joint Recruitment of Four Universities in Macao” policy has become the agenda of the Macao government. The entrance examination requirements from Macau universities are various. They increase local students’ pressure and consume their energy, thus serving as the source of the Problem Stream. The Policy Stream is represented by the Macau government’s intention to reduce students’ educational burden through establishing a unified assessment system. The Political Stream includes the Macau government’s commitment to improving the Macau education system, such as strengthening the multi-assessment system and the “The Fundamental Law of Non-tertiary Education System”. The convergence of these three sources has opened a policy window for the “Joint Recruitment of Four Universities in Macao” system, leading to a new student evaluation system. This policy not only addresses Macau’s social challenges and improves education governance while also highlighting the city’s educational diversity endeavors. Additionally, the strategies for implementing the “Four-University Joint Examination” policy include reducing the number of exams for students, implementing multi-education and multi-enrollment in higher education institutions, analyzing and improving the examination system based on educational big data, and understanding the basic elements and integration paths of big data in higher education. The Macau government can adjust major settings and enrollment quota allocation in the future, draw in more students from the Community of Portuguese-Speaking Countries and the “Belt and Road” regions, and integrate the joint admission method into the Greater Bay Area education cooperation in order to meet the needs of the growing Macao education industry.
This study examines the adoption and usability of lifestyle (LS) apps, considering demographic factors like age and education that influence adoption decisions. The study employed a mixed-methods design, combining an experiment (spanning 14 weeks of app use) with semi-structured interviews and periodic measurements. The researchers employed the Mobile Application Usability Questionnaire (MAUQ) to identify pivotal aspects of standalone app usability, interface satisfaction, and usefulness at various stages of use, with a particular emphasis on the experiences of Hungarian students (n = 36). The results demonstrate that health-related factors have a significant impact on students’ behavior and evaluation of lifestyle apps over the 14-week period. Overall, the analyzed LS apps demonstrated positive outcomes in terms of supporting subject health and significantly improving the perceived health state. The findings highlight both practical and theoretical contributions to the field of mobile health applications, suggesting avenues for further research to either confirm or challenge existing theories.
In the human and economic development context, this study examines the relationship between human capital, life expectancy, labor force participation rate, and education level in Indonesia, Malaysia, and Thailand. The World Bank’s 2001–2021 data are examined using a panel vector autoregressive model. The findings demonstrate the substantial influence of health expenditure from the prior period on present health expenditure. Though not significantly different, life expectancy and education levels from earlier periods also impact present health spending. A slight positive correlation exists between prior labor force involvement and present healthcare costs. An increase in current health expenditure supports an increase in life expectancy. Health expenditure in the previous period had a significant positive effect on education, although insignificant. Life expectancy in the previous period harms current education but is also insignificant. Education in the previous period significantly positively affects current education, indicating a sustained impact of education investment. Labor force participation in the previous period also positively affected education, although not significantly. The prior period’s health spending, life expectancy, and educational attainment impact the current labor force participation rate. The length of life has a significant favorable impact on entering the labor sector. Currently being in the job field has a good correlation with prior education as well. These findings support that higher education levels lead to higher labor force participation rates. Life expectancy, health care costs, education level, and prior work experience all influence current life expectancy. While prior life expectancy significantly influences current life expectancy, health expenditures have a negligible negative impact. Prior education positively impacts life expectancy but negatively impacts prior labor force engagement. These results reject the hypothesis that increasing life expectancy causes current health expenditure to increase.
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