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.

This study aims to explore the factors influencing people’s intention to use home fitness mobile apps in the post-pandemic era. By incorporating the perspective of playfulness into the decomposed theory of planned behavior, it seeks to construct a behavioral model for the public's use of AR sports games for home exercise. The research focuses on Active Arcade users residing in Taiwan, employing the snowball sampling method to conduct an online questionnaire survey. A total of 340 valid questionnaires were collected and analyzed using linear structural equations. The study reveals three main findings: first, the behavioral model for Active Arcade users constructed based on the decomposed theory of planned behavior demonstrates a good fit; second, users’ attitudes, subjective norms, and perceived behavioral control have a positive and significant impact on behavioral intention; third, perceived usefulness, perceived ease of use, and perceived playfulness all positively and significantly influence attitudes, with perceived playfulness having the highest impact coefficient; fourth, perceived benefits of exercise are the most crucial factor affecting subjective norms; and fifth, convenience technologies are the key factor influencing perceived behavioral control. This study provides valuable insights for theory and management practice, offering guidance on the use of home fitness apps in the post-pandemic era while addressing research limitations and suggesting future directions.

In recent years, e-sports, as an emerging form of competition, has been rapidly integrated into the daily life of college students, and with its rich interactivity, instant feedback and teamwork, e-sports provides them with an effective channel for emotional catharsis and psychological regulation. This study takes students from four universities as the survey object and adopts quantitative research method to analyze the relationship between different types of e-sports activities and psychological stress resistance through questionnaire survey method combined with spss. The samples were randomly sampled, and a total of 500 valid questionnaires were collected. The results of the study show that: 1. In terms of participation, the ability of students to withstand academic stress and life stress is significantly improved, and e-sports is an effective way to regulate emotions and relieve stress; 2. the three types of games (First-person Shooter, Multiplayer Online Battle Arena, Real-Time Strategy Game) have different impacts on stress tolerance, of which FPS has the greatest impact on stress tolerance; 3. the frequency of playing e-sports affects your stress tolerance; 4. teamwork and strategy play an important role in e-sports resilience.

Background: Digital transformation in the sports industry has become increasingly crucial for sustainable development, yet comprehensive empirical evidence on policy effectiveness and risk management remains limited. Purpose: This study investigates the impact of policy support and risk factors on digital transformation in sports companies, examining heterogeneous effects across different firm characteristics and regional contexts. Methods: Using panel data from 168 sports companies listed on China’s A-shares markets and the New Third Board from 2019 to 2023, this study employs multiple regression analyses, including baseline models, instrumental variables estimation, and robustness tests. The digital transformation level is measured through a composite index incorporating digital infrastructure, capability, and innovation dimensions. Results: The findings reveal that policy support significantly enhances digital transformation levels (coefficient = 0.238, p < 0.01), while financial risks demonstrate the strongest negative impact (−0.162, p < 0.01). Large firms and state-owned enterprises show stronger responses to policy support (0.312 and 0.278, respectively, p < 0.01). Regional development levels significantly moderate the effectiveness of policy implementation. Conclusions: The study provides empirical evidence for the differential effects of policy support and risk factors on digital transformation across various firm characteristics. The findings suggest the need for differentiated policy approaches considering firm size, ownership structure, and regional development levels. Implications: Policy makers should develop targeted support mechanisms addressing specific challenges faced by different types of firms, while considering regional disparities in digital transformation capabilities.

It is important for society to know the actions implemented by companies in the construction sector to reduce the environmental pollution generated by this industry and to contribute to the solution of economic and social problems in their environment; however, the variables that allow identifying their contributions and impacts are not known. Based on this problem, the study focuses on identifying the factors that influence sustainability management within the construction sector in Colombia. The research presents a predictive approach and uses a quantitative methodology, applying statistical modeling techniques. The sample corresponds to 84 Colombian companies. As a result, a system of equations of the form y=mx+b is presented to describe the deviation of the environmental, economic, social, compensation measures, management, indicators and sustainability reports. The analysis of the intersections constitutes a projective tool to evaluate the relationships and balance points between the dimensions analyzed, helping to identify strengths and opportunities for improvement.