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.

With the development of college education and the increasing demand of students' comprehensive quality training, the second classroom in colleges and universities has attracted much attention as an important form of education. The purpose of this study is to investigate and analyze the development of the second classroom in colleges and universities, and put forward corresponding countermeasures and suggestions. Through mixed research methods, including questionnaire survey, interview and literature research, we have a comprehensive understanding of the type and quantity of college second classroom projects, student participation, project quality and effectiveness, and organization and management. On this basis, we put forward a series of targeted countermeasures and suggestions, including strategies and measures to improve student participation, suggestions to improve the quality and effect of the project, and optimize the program of organization and management. The results of this study have important theoretical and practical significance for universities to improve the level of the second classroom and promote the all-round development of students.

In order to diversify a portfolio, find prices, and manage risk, derivatives products are now necessary. There is a lack of understanding of the true influence of derivatives on the behavior of the underlying assets, their volatility consequences, and their pricing as complex instruments. There is a dearth of empirical research on how these instruments impact company risk exposures and inconsistent findings. This study examines corporate derivatives’ impact on stock price exposure and systematic risk in South African non-financial firms. Using a dataset of listed firms from 2013 to 2023, we employ Generalized Autoregressive Conditional Heteroscedasticity (GARCH) models to assess the effect of derivatives on return volatility and beta, a measure of systematic risk. Additionally, we apply the Generalized Method of Moments (GMM) to address potential endogeneity between firm characteristics and derivatives use. Our findings suggest that firms using derivatives experience lower overall volatility and reduced systematic risk compared to non-users. The results are robust to various control factors, including firm size, leverage, and macroeconomic conditions. This study fills a gap in the literature by focusing on an underrepresented emerging market and provides insights relevant to global risk management practices.

Integrated Resource Management plays a crucial role in sustainable development by ensuring efficient allocation and utilization of natural resources. Remote Sensing (RS) and Geographic Information System (GIS) have emerged as powerful tools for collecting, analyzing, and managing spatial data, enabling comprehensive and integrated decision-making processes. This review article uniquely focuses on Integrated Resource Management (IRM) and its role in sustainable development. It specifically examines the application of RS and GIS in IRM across various resource management domains. The article stands out for its comprehensive coverage of the benefits, challenges, and future directions of this integrated approach.

This study aims to explore the factors influencing people’s intention to use home fitness mobile apps in the post-pandemic era. By incorporating the perspective of playfulness into the decomposed theory of planned behavior, it seeks to construct a behavioral model for the public's use of AR sports games for home exercise. The research focuses on Active Arcade users residing in Taiwan, employing the snowball sampling method to conduct an online questionnaire survey. A total of 340 valid questionnaires were collected and analyzed using linear structural equations. The study reveals three main findings: first, the behavioral model for Active Arcade users constructed based on the decomposed theory of planned behavior demonstrates a good fit; second, users’ attitudes, subjective norms, and perceived behavioral control have a positive and significant impact on behavioral intention; third, perceived usefulness, perceived ease of use, and perceived playfulness all positively and significantly influence attitudes, with perceived playfulness having the highest impact coefficient; fourth, perceived benefits of exercise are the most crucial factor affecting subjective norms; and fifth, convenience technologies are the key factor influencing perceived behavioral control. This study provides valuable insights for theory and management practice, offering guidance on the use of home fitness apps in the post-pandemic era while addressing research limitations and suggesting future directions.

Primary reason for interpretation the paper was the creation of a starting position for setting up e-learning in the structures of the executive forces of the Slovak Republic, which absent in the current dynamic environment. Problems with education arose mainly in connection with the global problem of Europe, such as the influence of illegal migrants, and it was necessary to retrain a large number of police officers in a short time. We reflect on the combined model of LMS Moodle and proctored training through MS TEAMS and their active use in practice. We focused on the efficiency in the number of participants in individual trainings and costs per participant according to the field of training. We compared the processed data with the costs of the pilot introduction of analytical organizational unit providing e-learning and interpreted the positive results in the application of e-learning compared to conventional (face-to-face) educational activities. As a basic (reference) comparative indicator, the costs of educational activities of selected organizational unit of state institution represented by own educational organizations and the number of trained employees for the periods in question were chosen. To measure effectiveness, we set financial—cost KPIs. Our findings clearly demonstrated that it is possible to significantly optimize costs when changing the current form of ICT education to e-learning. The implementation of another educational activities form of education, e-learning, within public institutions, according to the results of the analysis, can simplify and at the same time make education processes more efficient in the context of individual subjects of the Ministry of the Interior of the Slovak Republic.