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.

Our main objective in this research is to affirm that philosophy, in its true essence and depth, has never been inherently opposed to religion. Rather, the turn toward atheism within philosophy represents isolated, personal stances, often reactionary in nature, and not rooted in genuine intellectual reflection, which the Qur’an encourages and calls people to adhere to. Our endeavor is to show that the call to atheism is foreign to reason, understood as a sound faculty or a sense linked to the pursuit of truth, as previously demonstrated by Descartes in his focus on the principles and methods of philosophical inquiry. To facilitate the achievement of these goals, we have employed several methodologies, primarily the structural method, which helps us analyze selected texts, this methodology enables the understanding of the elements within the studied positions, the relationships that link them, and the underlying implications upon which they are based. We will apply this method practically when analyzing conceptions that reject religion, uncovering the framework underpinning each conception. This approach facilitates comprehension by examining the rational foundations that support each interpretation of religion and later pave the way for its denial or transcendence. the historical method, which allows us to trace the development and dissemination of atheism, this approach is based on the premise that every sensory or intellectual phenomenon has an origin defined by time and place, evolving through transformations and additions over time. By employing this method, we can trace the development of various interpretations of religion and understand the intellectual accumulations shaped by successive historical periods, and the deconstructionist method, through which we identify the contradictions and flawed principles underlying atheistic arguments, this method allows for in-depth critique of the foundations, developmental trajectories, and final outcomes of phenomena. It also provides a means to establish new perspectives—whether by modifying the existing model, recontextualizing it, or replacing it with an entirely new framework. The importance of re-examining the relationship between philosophy and atheism stems from the profound influence of certain philosophical positions and their negative views on religion within various atheistic currents, especially contemporary ones. Contemporary atheism today poses a threat to religion as a symbolic human system, rich in a value-laden framework that upholds the essence of humanity in an era dominated by materialism and the absence of values. The central question of this research is: Can the human being truly achieve existence independently? Or can one live in this world isolated from all influential forces, including the creative and divine force?

This study investigates the role of agricultural exports as a potential engine of economic growth in South Africa, employing a cointegration and error correction model (ECM) framework on time series data from 1980 to 2023. The results confirm a long-run equilibrium relationship between agricultural exports and economic growth, with lagged total exports and employment significantly influencing GDP growth in the short run. However, other factors like foreign direct investment, gross capital formation, and population growth did not exhibit a statistically significant impact. These findings underscore the importance of agricultural exports in driving South Africa’s economic growth. To further enhance this potential, the study recommends establishing a consistent and transparent policy environment to foster investor confidence and long-term planning in the agricultural sector, expanding the range of agricultural exports to reduce vulnerability to external shocks and enhance overall economic resilience and streamlining customs procedures, reducing trade barriers, and improving logistics to enhance the competitiveness of South African agricultural exports in the global market. These policy recommendations, grounded in empirical evidence, offer a roadmap for harnessing the full potential of agricultural exports to drive sustainable economic growth in South Africa.

The scientific discourse on university towns (UT) has progressed for a long time, with a surge of interest in recent years. However, a global overview of the research conducted on this topic have yet to exist. This paper aims to re-examine the relationship between UT and urbanization in literature. Built environment and people are often the most talked aspects in UT literatures. The variety of definitions remains largely uncharted. Policies behind UT development are also rarely studied. This article used an R studio-based bibliometric literature review to synthesize findings from various scientific literature. Keywords related to university towns and urban were used in digital search engines to examine and analyse the literature. Results revealed a significant gap in scientific research on critical theoretical concepts that planners can use as a guide in creating, formulating, and evaluating UT, especially in developing countries. This study promotes simplification of existing literature by examining the impact of UT on the stakeholders involved.

The proposed research work encompasses implications for infrastructure particularly the cybersecurity as an essential in soft infrastructure, and policy making particularly on secure access management of infrastructure governance. In this study, we introduce a novel parameter focusing on the timestamp duration of password entry, enhancing the algorithm titled EPSBalgorithmv01 with seven parameters. The proposed parameter incorporates an analysis of the historical time spent by users entering their passwords, employing ARIMA for processing. To assess the efficacy of the updated algorithm, we developed a simulator and employed a multi-experimental approach. The evaluation utilized a test dataset comprising 617 authentic records from 111 individuals within a selected company spanning from 2017 to 2022. Our findings reveal significant advancements in EPSBalgorithmv01 compared to its predecessor namely EPSBalgorithmv00. While EPSBalgorithmv00 struggled with a recognition rate of 28.00% and a precision of 71.171, EPSBalgorithmv01 exhibited a recognition rate of 17% with a precision of 82.882%. Despite a decrease in recognition rate, EPSBalgorithmv01 demonstrates a notable improvement of approximately 14% over EPSBalgorithmv00.

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.