Support through the corporate tax system is a very specific form of funding to promote the functioning of team sports. The basic idea of the mechanism is that profit-oriented companies can donate a larger part of their corporate tax to sports organisations. The scheme has been in operation in Hungary since 2011. Its introduction and fine-tuning required several legislative changes and EU approval. Its importance is reflected in the increase in the number of sports organisations in the respective sports. While funding is available to many sports organisations, in some cases it is quite concentrated. In our empirical research we sought to find out how the degree of concentration has changed over time. The degree of concentration has an impact on how balanced the competition is. One of the key values for sports services is the requirement of an uncertain output. The data reveal that over time the distribution has become more evenly balanced across all sport operators. The amount of funding for sports organisations has started to converge. According to these figures, there are several sports organisations with equivalent subsidies participating in the competition system. However, the majority of clubs with the highest subsidies tend to be the same from year to year. The allocation of grants is determined by the sports federation of the given sport according to the submitted applications. Decision-makers should pay particular attention to maintaining the balance of competition over a long period of time. To this end, the list of sporting organisations with the highest subsidies should be continuously assessed and revised.

Under the background of new curriculum reform, the purpose of secondary education and cultivation has been changed to cultivate students' comprehensive and professional abilities. Applying lifelike teaching to the English classroom of secondary education arts and sports students is an effective means to stimulate students' learning interests and improve their English proficiency. Based on the analysis of the current situation of English teaching for arts and physical education students in secondary education, the article puts forward several strategies of English lifelike teaching in order to better improve the English quality of students in secondary institutions and promote the development of English education in secondary institutions.

The profound impact of China's concept of healthy development on various fields of society has influenced the mode of university education, and has gradually undergone changes in actual teaching modes, ways of thinking, and technologies. As one of the important educational courses in universities and sports departments, the reasonable introduction and implementation of functional training models in practical guidance can deepen students' learning of basic dance and skills, and further improve the performance of the dance stage. As a mentor, teachers should play the role of functional guidance essentials based on students' differentiated training abilities, optimize educational content from students' physical function training, and make adjustments. The professional functional training method is adopted to establish the practical application and promotion of functional training in university physical education.

This study delves into the strengths, weaknesses, opportunities, and threats of aerobics through SWOT analysis. Aerobics offers a comprehensive workout, enhancing students’ physical fitness and promoting overall well-being. Nevertheless, challenges include a lack of awareness among students and potential issues such as insufficient sports skills. Opportunities arise in college physical education courses, serving as an excellent platform for fostering students’ holistic development. However, aerobics faces threats in teaching, such as time constraints and varying student interests. Addressing the actual teaching scenario, corresponding strategies are proposed. Firstly, there is a need to strengthen the promotion and education of aerobics. Secondly, employing a hierarchical, step-by-step teaching approach can elevate students’ motor skills. Additionally, designing engaging and challenging aerobics courses aligned with the characteristics of college physical education helps ignite students’ enthusiasm. Lastly, teachers should flexibly adjust content and methods to ensure effective calisthenics teaching. Through SWOT analysis and the discussion of teaching strategies, this paper aims to offer valuable insights for the aerobics teaching in college physical education classrooms. The goal is to promote students’ all-round development and enhance the overall quality of physical education.

Ticket revenues are crucial for the financial success of sports teams. To maximize these revenues, teams continuously explore effective ticket promotional strategies. One such strategy includes partial season plans, which mirror bundle offers common across various industries. Another widespread promotional strategy across industries is offering discounted credit (i.e., store credit purchased at a lower price than its face value). However, its application in sports (e.g., providing a $500 credit for tickets at $450) remains limited. Therefore, this study explores critical questions such as: “How effective is offering discounted credit compared to partial season plans?” and “What factors influence ticket promotion preferences?” Consequently, the study employed a 2 × 2 × 2 experimental designs, considering three independent variables: promotion type (discounted credit vs. partial season plans), promotion flexibility (predefined vs. customizable), and the consumer’s distance to the venue (near vs. distant). Results indicated that partial season plans generated significantly higher perceived value and purchase intentions  while presenting lower perceived risks than discounted credit . Promotion flexibility did not significantly influence the three dependent variables , but the distance to the venue did . Both practical and theoretical implications of these findings are discussed.