This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

The purpose of this study is to investigate the correlation between sponsorship and the performance and development of early career athletes transitioning from junior level to professional sports, because this issue has not been fully explored in the Czech Republic. The reason is the almost absolute absence of financial or material support for such early-career athletes, when their transition from junior categories and the entire junior category is almost always exclusively financed and supported by their parents and families. We also emphasise the absolute absence of legislative provisions that would give supporters of such athletes at least a tax or other advantage. The research is based on research of Cardenas (2023), Hong and Fraser (2023) and Moolman and Shuttleworth (2023) and aims to assess how financial and material support provided by sponsors can enhance an athlete’s performance and long-term career trajectory. A mixed method approach was adopted, combining quantitative analysis through surveys and performance data with qualitative interviews. Data from 173 early career athletes from various disciplines were analysed using t-tests and ANOVA statistical methods to assess financial stability, access to better training, and community participation. Results indicate that sponsorship significantly contributes to better performance metrics, with sponsored athletes showing a 20% improvement in competition results compared to nonsponsored athletes. Furthermore, sponsorship financial support improved training opportunities and access to elite facilities, which was shown to increase athletes’ performance by 15%. However, some challenges related to sponsorship obligations, such as marketing commitments, were highlighted by athletes, underscoring the pressures that sponsorship can introduce. The implications of this study suggest that effective sponsorship strategies can play a vital role in an athlete’s career development, offering not only financial stability but also opportunities for personal branding and increased community engagement. Another implication is a possible consideration for legislators in the context of preparing a legislative framework enabling tax or other benefits for companies and organisations sponsoring or supporting these young athletes. More research is recommended to explore the long-term impact of sponsorship on athlete mental health and career sustainability, as well as the differences in sponsorship effects across various sports disciplines.

Air cargo transportation accounts for less than 1% of the global trade volume, yet it represents approximately 35% of the total value of goods transported, highlighting its strategic importance in trade and economic development. This study investigates the relationship between domestic air cargo transport in Brazil and key macroeconomic variables, focusing on how regional economic dynamism, logistical infrastructure, and population density impact the country’s development. Using a panel data regression model covering the period from 2000 to 2020, the study analyzes the evolution of air cargo transportation and its role in redistributing economic growth across Brazil’s regions. The findings emphasize the key factors influencing the air cargo sector and demonstrate how these factors can be leveraged to optimize public policies and business strategies. This research provides valuable insights into the relevance of air cargo transportation for regional and national development, particularly in emerging economies like Brazil, offering guidance for the formulation of strategies that promote balanced economic growth across regions.

The study aimed to demonstrate that Palestinian banks have the potential to increase green financing by enhancing public sector understanding instead of focusing solely on the private sector, in addition to providing insights from employees of Palestinian banks listed on the Palestine Stock Exchange regarding the key challenges and opportunities related to green financing in Palestine specifically. It posed two central questions: What are the opportunities and challenges in implementing green finance in Palestine, and what level of government and private sector support exists? The study used the descriptive analytical approach, through interviews and surveys, the study targeted 10 heads of credit departments and a non-probability sample of 350 bank employees. The findings revealed a strong commitment from the government to promote green finance. At the same time, the private sector showed reluctance to engage in external investments. Key challenges included political instability and limited financial resources, though international aid was a significant opportunity to advance green finance. The study recommended increasing public awareness and fostering stronger coordination between the government and private sector, possibly incorporating competition from neighboring countries to further develop Palestine’s green finance strategy.

Comparative analysis of the development history of sports social organizations in China, Japan and South Korea from multiple perspectives, in order to provide reference suggestions for solving the existing problems of the development of sports social organizations in China as well as for the sustainable development in the future. This paper explores the optimization path of sports social organizations in China by using the literature method and comparative analysis method. The study finds that the current development of sports social organizations in Japan and South Korea is characterized by independence and autonomy, a relatively rich number and variety of organizations, mutual separation of powers and responsibilities between government agencies and social organizations, and autonomous operation and efficient governance of sports social organizations. The development of sports social organizations in China has reached a new level since the founding of New China, and the Party’s attention to and support for their development has been increasing, but China still has deficiencies in the number of organizations, organizational capacity, and policy system. The study concludes that Japan and South Korea have three development conditions for sports social organizations: a socially oriented governance system, a more complete policy and regulation system, and a standardized and efficient financial support system. The study concludes that the prosperity of sports social organizations is crucial in building a strong sports nation at the present time. Combining the successful experiences of Japan and South Korea and integrating into China’s national conditions, we strive to build a governance system that combines government and society, construct a diversified financial support system, and improve the policy support system for sports organizations to promote the progress of sports social organizations in China, and open the way for the autonomy and independence of sports social organizations in China, and put the improvement of the governance system of sports social organizations on the agenda.

This study analyzes the interaction between legitimacy, innovation, uncertainty, and electric vehicle (EV) purchase intention in Spain, Portugal, Italy, and Greece. Using partial least squares structural equation modeling (PLS-SEM) and data from 2016 to 2023, the relationships between these key variables are assessed. The results show that legitimacy has a positive impact on purchase intention, while innovation influences legitimacy but does not directly affect purchase intention. Uncertainty moderates these relationships in complex ways. The findings suggest that enhancing the perception of legitimacy is crucial to increase EV purchase intention, and strategies promoting innovation and managing uncertainty can improve market acceptance.