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.
Innovation can be applied in every aspect of life. Similarly, innovation can support the implementation of an accountable education system and support regional competitiveness. Innovation is easy to echo, but difficult to implement. Especially with regard to the Education curriculum which is based on many teaching norms. For this reason, the independent curriculum is a bridge for students and teachers in pouring their innovative ideas through projects that link and match with the world of Education. The problem is that not all schools in Boyolali Regency dare to experiment. There are only 20 schools that seem to be making innovations from the total number of schools as many as ± 400 school units. Qualitative descriptive study method with analysis through problem trees. The result of the study is that an innovation model will be created three concepts, namely Training model, professional Development and Capability Development using problem-based learning methods, project-based learning and discovery learning.
In order to explore the influence of the ferroelectric surface on the structure and properties of semiconductor oxides, the growth of CdS nanocrystals was regulated and controlled by taking single-crystal perovskite PbTiO3 nanosheets as the substrate through a simple hydrothermal method. Through composition design, a series of PbTiO3-CdS nanocomposite materials with different loading concentrations were prepared, and their microstructure and photocatalytic properties were systematically analyzed. Studies show that in the prepared product, CdS nanoparticles selectively grow on the surfaces of PbTiO3 nanosheets, and their morphology is affected by the exposed surfaces of PbTiO3 nanosheets. There is a clear interface between the PbTiO3 substrate and CdS nanoparticles. The concentration of the initial reactant and the time of hydrothermal reaction also significantly affect the crystal morphology of CdS. Photocatalysis studies have shown that the prepared PbTiO3-CdS nanocomposite material has a significant degradation effect on 10 mg/L of Rhodamine B aqueous solution. The degradation efficiency rises with the increase of CdS loading concentration. When degrading 10 mg/L Rhodamine B aqueous solution, the PbTiO3-CdS sample with a mass fraction of 3% can reach a degradation rate of 72% within 120 min.
Based on Landsat–7ETM + images of 2007 and 2012 and Landsat–8 images of 2018, this study took Fuyang City, Anhui Province (Yingzhou District, Yingdong District, Yingquan District) as the research object, and made a quantitative analysis of land use/cover change in Fuyang City from 2007 to 2018 with the Environment for Visualizing Images (ENVI) software. According to the data of land use types in three phases, the article analyzes the development trend of various land use types and the main reasons for the changes of land use, which provides a certain basis for the urban planning and environmental construction of Fuyang City. The results show that with the rapid economic development and continuous improvement of the urbanization level in Fuyang City during 11 years, the area of various land types in the study area has changed greatly. The area of construction land area changed by 448.27 km2, with an increase of 543.57%; the area of arable land changed by 597.52 km2, with a decrease of 34.74%; the area of bare land changed by 26.00 km2, with a decrease of 80.68%. The changes were closely related to the rapid economic and social development in the study area. Under the influence of environmental protection policies and environmental awareness, the area of forest land changed by 85.00 km2, with an increase of 97.58%; the water area changed by 84.35 km2, with an increase of 201.39%.
This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.
Islamabad’s 2019 ban on single-use plastic shopping bags aimed to reduce plastic waste, but compliance is limited. This study evaluates the effectiveness of the ban as well as other factors in curtailing plastic bag use in Islamabad. Regression modeling within a rational choice framework analyzed survey data from 406 retailers across 18 selected urban and rural markets. We found that the subjective belief that a fine was unlikely (β = −16.10; t = −3.90; p < 0.001), likely (β = −24.99; t = −4.95; p < 0.001), or very likely (β = −43.84; t = −4.07; p < 0.001) for selling bags versus very unlikely was significantly associated with lower usage. Additionally, older retailer age (β = −0.25; p < 0.001) and more education (β = −0.77; p < 0.01) were associated with lower plastic bag usage. Business registration (β = −3.94; p < 0.10) and trade membership (β = −4.04; p < 0.05) also decreased use. Rural location (zone II: β = 13.28; p < 0.001) and plastic bags stock availability (β = 16.75; p < 0.001) increased use. Awareness, viewing bags as “Good”, unlikely fines and lack of substitutes lowered use. Results provide insights to inform more effective policies for reducing plastic waste.
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