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.

Adsorption is a widely used method for the treatment of dissolved contaminants. Various agro-industrial wastes have been explored as potential adsorbents, showing high efficiency in dye removal. Each adsorbate-adsorbent pair needs kinetic, and equilibrium models to scale up this process. In this work, the equilibrium, kinetics and thermodynamics of the corn Tuza-Red 40 system were evaluated under batch system at ph = 2.0 at temperatures of 25, 40, and 55 °C. The Langmuir, Freundlich and Temkin models were selected for the isotherm representation, while the Lagergren, Ho, and Elovich equations for the kinetics of the process. The Freundlich model presented the best fit to the isotherms, the adsorption kinetics was best described by the Ho equation, and the values for Gibbs free energy and entropy indicated the spontaneity and feasibility of the process.

This multiple case study qualitative research examined the impact of adoption and diffusion of innovation on Small and Medium Enterprises (SME’s) growth in the hostile business landscape of Khyber-Pakhtunkhwa, Pakistan. This research is intended to investigate research data and consequent findings based on an interview protocol that was purposefully developed from extant literature, complemented by an initial pilot study of two pharmaceutical SMEs. The researcher conducted 20 interviews, guided by the semi-structured interview protocol offered to the respondents beforehand after sorting their informed consent. The 20 participants represented the different hierarchal levels of the 08 case study of pharmaceutical from the two industrial clusters of Khyber Pakhtunkhwa, Pakistan, located at the Hayatabad Industrial Estate, Peshawar, and the Rashkai Industrial Estate, Nowshera. The analysis of the data presented findings and corroborated the research propositions that those SMEs that are structurally entrepreneurial and adopt innovation amenably, are open to mobility and tourism, yield satisfactory results in terms of their growth as compared to those that are inertial and unentrepreneurial. Similarly, the results offer confirmation that the effectiveness of government agencies that are explicitly formed to address the problems of small businesses is insufficient. They rather create hindrances than assistance due to the excessive delays in approving innovative ideas and conceptions by these related organizations and ministries. Moreover, the proposed framework offers pragmatic recommendations to contextualize entrepreneurial culture and innovative structures in SMEs and their essential factors in critical environmental circumstances.

Purpose: This study focuses on the effects of electronic-Human Resource Management (e-HRM) on organizational consequences. In this analysis, the effects of different configurations are assessed within the same socio-economic context. Design/Methodology: This study adopts a cross-sectional survey of e-HRM actors, such as human resource managers, IT professionals, and line managers. The data analysis was conducted using linear regression. A sample of 300 respondents was selected based on Gill et al.’s framework for obtaining a representative sample. Findings: ‘Integrated e-HRM configurations’ employed in multinational corporations (MNCs) generate positive and improved operational, relational, and transformational consequences or outcomes. In small-to-medium-sized organizations, the operational-user configuration exhibits positive but lower operational, relational, and transformational consequences. However, the socio-economic variables used to categorize e-HRM configurations do not apply in a developing economy context. Practical implications: The application of information technology in HRM is not the sole predictor of organizational consequences. The sophistication of the adopted e-HRM system deserves some consideration too. When managers adopt sophisticated e-HRM systems, they are likely to achieve positive and improved outcomes. More predictor variables need to be uncovered for an elaborate categorization of effective e-HRM configurations. Originality/value: The contextual factors that define effective e-HRM configurations are not consistent across different socio-economic contexts. Company-based categorization of effective configurations is advisable. This study establishes the limitations of current categorization variables in explaining effective e-HRM systems.

The wide distribution of the common beech (Fagus sylvatica) in Europe reveals its great adaptation to diverse conditions of temperature and humidity. This interesting aspect explains the context of the main objective of this work: to carry out a dendroclimatic analysis of the species Fagus sylvatica in the Polaciones valley (Cantabria), an area of transition with environmental conditions from a characteristic Atlantic type to more Mediterranean, at the southern limit of its growth. The methodology developed is based on the analysis of 25 local chronologies of growth rings sampled at different altitudes along the valley, generating a reference chronology for the study area. Subsequently, the patterns of growth and response to climatic variations are estimated through the response and correlation function, and the most significant monthly variables in the annual growth of the species are obtained. Finally, these are introduced into a Geographic Information System (GIS) where they are cartographically modeled in the altitudinal gradient through multivariate analysis, taking into account the different geographic and topographic variables that influence the zonal variability of the species response. The results of the analyses and cartographic models show which variables are most determinant in the annual growth of the species and the distribution of its climatic response according to the variables considered.