Doping by athletes is a serious problem plaguing competitive sports around the world. Reviewing history, the traditional British endurance race is the source of doping in modern sports. Science and technology is the main driving force of social development. The competitive level of human beings has reached the height close to the limit of human potential, and it is difficult to improve sports performance by using conventional training methods, which makes athletes seek external and powerful means to improve their performance, and the achievements of natural science just meet this demand. This has also become a seemingly unavoidable phenomenon. On the one hand, this practice has been condemned by the public, on the other hand, it has become a serious problem in sports.
With the continuous development of social economy and science and technology, the world has entered the era of artificial intelligence. my country is also working hard on the cultivation of talents in the field of artificial intelligence, and paying more and more attention to technology research and development. This puts forward higher requirements for cultivating higher education talents. It is not only necessary to work hard on the cultivation of “people”, implement the concept of mass entrepreneurship and innovation, adapt to the development of the times, update educational concepts, and improve students’ thinking ability and logic ability. We must also work hard on “talent”, innovate teaching methods, integrate education with science and technology, and provide talent guarantee and intellectual support for social development.
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.
The research aims to map environmental protection strategies and the related control tools and to identify the links among companies with the largest number of employees and sites in Hungary. The research questions were answered using a questionnaire survey method. The authors used cluster analysis to classify the 205 company strategies into the identified strategy clusters: Leaders, Awakeners, and Laggards. Then, the examined 21 environmental management control tools in the sample were divided into four groups: strategic, administrative, methodological and economic. Economic and strategic methods were the most common in the sample. The authors used cross-tabulation analysis to examine whether there is a statistically proven relationship between belonging to environmental strategy clusters and specific control tools. The analysis showed significant but weak to moderate relationships. According to Cramer's V and the contingency coefficient, the closest relationship between the tested environmental management control tools and membership in environmental strategy clusters is shown by evaluating investments, assessing the economic viability of environmental strategies, and running an environmental training program for employees. In case of the robust lambda indicator, a significant relationship was found by examining the economics of environmental strategies and identifying environmental success factors and eco-balances. It can be concluded that the companies under examination follow a set of environmental goals, which they have incorporated into their strategic objectives. They use the available environmental management control toolbox to develop their strategies and to monitor their implementation to varying degrees.
Food security presents a complex challenge that spans multiple sectors and levels, involving diverse stakeholders. Such a challenge necessitates collaborative efforts and the creation of shared value among participants. Through the lens of service-dominant logic (S-D logic), food security can be redefined to achieve a more comprehensive understanding and sheds light on the dynamic interplay among stakeholders, enabling the realization of potential value co-creation. As a theoretical contribution, this research addresses the gap in explaining stakeholder interactions. This aspect is crucial for fostering collaboration, and the study accomplishes this by leveraging Social Network Analysis to identify clusters and assign them roles as sub-orchestrators to support the National Food Agency as the main orchestrator who responsible to implement co-creation management strategy (involvement, curation, and empowerment). The study also proposes stakeholder roles in the context of food security: regulator, operator, dominator, niche player, and supporter. Moreover, the practical significance of this research is highly relevant to the early stages of the National Food Agency (NFA) since its establishment in 2021. As the NFA seeks optimal structure, networks, and resources to enhance Indonesia’s existing food system, the study offers valuable insights. This comprehensive study highlights key issues in developing food security in Indonesia and provides recommendations for overcoming future challenges.
China established pilot carbon markets in 2013. In 2020, it set targets for carbon peaking in 2030 and carbon neutrality by 2050. China’s national carbon market officially commenced operations in 2021. Based on the national market and seven pilot markets, this study established the factors influencing carbon trading prices by examining market participants, macroeconomics, energy prices, carbon prices in other markets, etc. Asymmetrical development among the seven pilot cities, for which the study employed a mixed-effects model, was the primary factor impacting carbon prices. The carbon prices in the pilot cities cannot be extrapolated to the entire country. In the national carbon market, where the study employed a multiple regression lag model, the SSE index was positively correlated with carbon prices, whereas the Dow Jones index had no significant effect on carbon prices in terms of macroeconomics. Coal and natural gas prices were negatively correlated with carbon prices, whereas oil prices were positively correlated with energy prices. The EU market prices have a positive correlation with prices in other markets. The significance of this study is that it covers the largest national Emissions Trading System (ETS) in the world and allows for comparing the characteristics of the Chinese market with those of other ETS markets. Additional studies, including more sectors, should be conducted as China’s ETS coverage increases.
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