Advances in digital technology and vast data applications have resulted in the emergence of the digital economy paradigm,which is a new techno-economic paradigm for the digital economy age.Under this paradigm,the indu...Advances in digital technology and vast data applications have resulted in the emergence of the digital economy paradigm,which is a new techno-economic paradigm for the digital economy age.Under this paradigm,the industrial organization has shifted toward networked,platform-based,boundaryless,and integrated development with new characteristics.Specifically,there has been a fierce“positional arms race”fueled by financial capital,accelerating the growth of platform companies.The“hierarchical monopolistic competition”market structure has taken shape,resulting in a“coexistence without disruption”monopolistic competition.As platform businesses expand into new business sectors,competition among industrial ecosystems intensifies.Data and algorithms have become secret weapons for corporate success,allowing platform companies to expand their monopolistic forces.Industrial organization in the digital era has revolutionized the operating rules and logic of industrial economy,giving rise to new industries,business models,and paradigms,as well as being conducive to international cooperation and intelligent regulation.Meanwhile,it has introduced new challenges to socioeconomic development,making platform companies’anti-competitive and monopolistic behaviors more implicit,privacy and security concerns more conspicuous,and antitrust identification and investigation more difficult.The government should embrace the evolving trends of industrial organization in the digital economy era,accelerate regulatory transition,and strengthen governance and regulation under the digital economy paradigm.展开更多
The organization of martial arts competitions,communication activities,the association establishment,the website creation,etc.,and actively guide martial arts to develop in healthy and orderly direction.Practitioners ...The organization of martial arts competitions,communication activities,the association establishment,the website creation,etc.,and actively guide martial arts to develop in healthy and orderly direction.Practitioners of competitive martial arts should prepare well before exercise activities,practice in suitable venue,scientifically arrange the exercise amount,do good health education,focus on basic quality training,lay the groundwork for skills training of martial arts,and prevent industry.展开更多
Make use of the cultural heritage date method,combed the development grain and realistic tensions that the Korean street dance cultural character,elaborated the special charm of the Korean street dance cultural charac...Make use of the cultural heritage date method,combed the development grain and realistic tensions that the Korean street dance cultural character,elaborated the special charm of the Korean street dance cultural character from the angle of the "Korean flow" cultural formation,macro examined the modeling process of the Korean street dance cultural character,and analyzed the existent the theory substance of its actuality one by one with five aspects that construct the street dance cultural,thought the quintessence of the Korean street dance cultural character lie in.展开更多
Assessment of performance of China's sports industry is not only favorable for grasping development level of sports industry,but also able to,from micro perspective,find out factors influencing development of spor...Assessment of performance of China's sports industry is not only favorable for grasping development level of sports industry,but also able to,from micro perspective,find out factors influencing development of sports industry and their contribution to development of sports industry. Through selecting quantitative indicators for development of sports industry,the authors analyzed performance of development of sports industry in China and analyzed regional difference of sports industry by the data envelopment analysis( DEA) method. The study indicated that( i) performance of sports industry in recent years takes on growth trend,which may give the credit to scientific and technological progress;( ii) the development of sports industry in China has distinct spatial difference,best in eastern regions,better in middle regions,and poor in western regions.展开更多
In this study,we investigated the abatement of volatile organic compounds(VOCs)by the atmospheric pressure microwave plasma torch(AMPT).To study the treatment efficiency of AMPT,we used the toluene and water-based var...In this study,we investigated the abatement of volatile organic compounds(VOCs)by the atmospheric pressure microwave plasma torch(AMPT).To study the treatment efficiency of AMPT,we used the toluene and water-based varnish to simulate VOCs,respectively.By measuring the compounds and contents of the mixture gas before/after the microwave plasma process,we have calculated the treatment efficiency of AMPT.The experimental results show that the treatment efficiency of AMPT for toluene with a concentration of 17.32×10^(4) ppm is up to 60 g/kWh with the removal rate of 86%.For the volatile compounds of water-based varnish,the removal efficiency is up to 97.99%.We have demonstrated the higher potential for VOCs removal of the AMPT process.展开更多
In recent years,China’s sports industry has witnessed rapid development gradually forming an emerging strength in its Supply-side Structural Reform and thus increasingly being highlighted in the development of the na...In recent years,China’s sports industry has witnessed rapid development gradually forming an emerging strength in its Supply-side Structural Reform and thus increasingly being highlighted in the development of the nationa economy.Being integrated,society-based,green and sustainable,the sports industry is gaining popularity among the Chinese people.This paper studies the overall development of Chinese sports industry during the 12th FiveYear Plan period(2011-2015)and unveils the key achievements it made,such as the expansion of scale,the diversification of products and services,the improvement of industry policies,the apparent upgrading and optimization of the industry’s structure and its further integration with the Internet However,there are still some problems in the development of China’s sports industry&Chinese sports industry accounts for a fairly low proportion in the gross domestic product(GDP)and cannot yet compare with those of developed countries.Besides,given that its the sports services make up only a small share and that a supply-demand imbalance still exists in the sports products and services,its industrial structure requires further upgrading and optimization.In addition,failure to fully stimulate an innovation initiative restricts this industry’s further development.Targeting the bottleneck facing Chinese sports industry and corresponding path selection,this paper mainly analyzes its institutional mechanism reform,structural upgrading and layout product quality improvement and talent supply optimization.Based on the analysis,it is concluded that the development of Chinese sports industry is of great importance to China’s economic transformation,upgrading and healthy development and it echoes the call of Supply-side Structural Reform.展开更多
In October 2014,the State Council of the People’s Republic of China promulgated Opinions on Accelerating the Development of Sports Industry and Promoting Sports Consumption,significant changes have taken place in Ch...In October 2014,the State Council of the People’s Republic of China promulgated Opinions on Accelerating the Development of Sports Industry and Promoting Sports Consumption,significant changes have taken place in China’s economy and society which have moved into a new stage of high-quality development.The Chinese government has raised requirements for development with higher quality,satisfying the people’s new consumption concepts and the aspirations of people to live a better life and promoting the integration of digital technology,smart technology and conventional industries.Such requirements have also created a new environment and new conditions for the development of the sports industry.This paper summarizes“eight new changes”in the development environment that China’s sports industry has undergone over the last five years,including development concepts,development levels,urbanization,the aging population,technology applications,strategic investors,media broadcasters and educational concepts.This paper also analyses“four new challenges”including the emergence of new sports events,the emergence of multicomponent entertainment programs,the decline of professionalism and concentration,and the constraint of total consumption time.This paper also proposes“three new ideas”to deal with such changes and challenges through continuous innovation,acceptance of new sports forms,and a better role played by the government.Making all such aspects right,the Chinese sports industry will be able to realize sustainable and rapid development allowing China to become a leader in the sports industry in the near future.展开更多
As an industry representing soft power,the coordinated development between sports industry and tourism plays an important role in promoting economic growth. Using the cointegration theory,we carry out empirical test o...As an industry representing soft power,the coordinated development between sports industry and tourism plays an important role in promoting economic growth. Using the cointegration theory,we carry out empirical test of economic growth,the output value of sport and tourism income; using the coordination theory,we carry out the evaluation of the coordinated development between sports industry and tourism.It is found in the study that there is a long-term stable dynamic equilibrium relationship among economic growth,the output value of sport and tourism income. The sports industry and tourism in Henan Province have undergone six stages( imbalance-on the verge of imbalance- barely coordinated-primarily coordinated- moderately coordinated- well coordinated). In the process of coordinated development,sports industry significantly lags behind tourism,so it is necessary to strengthen the sports industry personnel's quality,and optimize the coordination between the sports industry and tourism,so as to promote economic development level.展开更多
This paper firstly introduces theoretical basis of researches on industrial organizations of rural tourism.It sums up major models of industrial organizations of rural tourism in Beijing suburbs.Then,it presents benef...This paper firstly introduces theoretical basis of researches on industrial organizations of rural tourism.It sums up major models of industrial organizations of rural tourism in Beijing suburbs.Then,it presents benefits and major problems of different models,sums up characteristics of development of rural tourism industrial organizations in Beijing suburbs.Finally,it comes up with recommendations for upgrade and development of rural tourism industrial organizations in Beijing suburbs.展开更多
On January 16-19 of 2019,ISPO Beijing 2019 was held at the China International Exhibition Center(a new venue)in Beijing.ISPO Beijing 2019 has once again kicked off with more than 500 exhibitors from more than 20 count...On January 16-19 of 2019,ISPO Beijing 2019 was held at the China International Exhibition Center(a new venue)in Beijing.ISPO Beijing 2019 has once again kicked off with more than 500 exhibitors from more than 20 countries and regions,over 40,000 professionals and sports enthusiasts,on an exhibition space of 50,000 square meters.They bring together the latest products and technologies from more than 700 brands.展开更多
The e-sports industry is a hightech and digital cultural industry and features cultural education,entertainment and technology development.It is playing an increasingly important role in promoting the cultural innovat...The e-sports industry is a hightech and digital cultural industry and features cultural education,entertainment and technology development.It is playing an increasingly important role in promoting the cultural innovation industry and stimulating the regional economy.展开更多
Recent released Chinese Ski Industry White Paper by Asian International Trade Show for Sporting Equipements and Fashion(ISPO)pointed out that ski industry in China received customers of 12.5 million person times in 20...Recent released Chinese Ski Industry White Paper by Asian International Trade Show for Sporting Equipements and Fashion(ISPO)pointed out that ski industry in China received customers of 12.5 million person times in 2015,and many ski resorts had more than200,000 vistors.Zhao Yinggang,展开更多
This study combines the listed companies which regard the sports industry as the main business with eamings management which is the current hot issue in the study of corporate governance at home and abroad to explore ...This study combines the listed companies which regard the sports industry as the main business with eamings management which is the current hot issue in the study of corporate governance at home and abroad to explore corporate governance of the enterprises taking sports industry as the main business. By summarizing and analyzing the relevant theory, the study establishes a hypothesis, designs empirical models, and verifies the hypothesis using the data of USA listed companies. Empirical results show that enterprises taking the sports industry as the main business have a higher degree of earnings management, due to the high growth potentials of this type of enterprise.展开更多
When advancing the construction new-type urbanization was put forward to being an important move of urban economic development in the following decade in the 18th National Congress of the Communist Party of China, the...When advancing the construction new-type urbanization was put forward to being an important move of urban economic development in the following decade in the 18th National Congress of the Communist Party of China, the characteristic towns' construction emerged as the times require. At the same time, the development of sports industry was lifted to a strategic height of national economic construction. This paper, taking the construction of characteristic sports town as the research object, with multiple research methods such as literature review method, case analysis method and expert interviews applied, makes "Building a Characteristic Sports Town" as the new economic growth pole of the development of sports industry, clearly analyzing the construction of sports town with PEST analytical method, which provides study and reference for opening up the new blue ocean for the economic development of sports industry.展开更多
This research is based on creative industry of sports culture of the U.K. Firstly, the literature research method is used to collect relevant authoritative economic data, and clarify and identify concepts of the sport...This research is based on creative industry of sports culture of the U.K. Firstly, the literature research method is used to collect relevant authoritative economic data, and clarify and identify concepts of the sports culture creative industry with the "rule of thirds" of creative industry of the U.K.; secondly, empirical research is conducted to describe an active and drive function of the 3 kinds of expansion effects-forward effect, bystander effect and backward effect on peripheral industries on sports industry and even national economy development by rapid development of the sports culture creative industry in the U.K.; thirdly, this paper figures out that the sports culture creative industry will become new economic growth, ixew development route for the sports industry in the future and new power for industrial structure optimization and upgrading; finally, the research outcome gives reference and guide to scientific development, transformation and upgrading of the sports industry of China in the new round of worlds' economic restructuring.展开更多
Since 2006, the public corporations in China are required to include its social responsibilities in its annual report by company law. Corporations’ business activities should not only focus on maximizing its economic...Since 2006, the public corporations in China are required to include its social responsibilities in its annual report by company law. Corporations’ business activities should not only focus on maximizing its economic profit but also serve the society. With the awareness of the importance of social responsibility, there are an increasing number of public corporations in China to undertake more charitable activities or employee training activities. There have been a lot of academic researches investigating the relationship between corporate social responsibilities and corporate financial performance. However, the results are inconsistent and vary according to different industries. This study chose Chinese culture, sports and entertainment industry as a sample to test the relationship between CSR and corporate financial performance. Four financial ratios were used to test whether the caproate’s reasonability to government, employee, investors and society has significant impact on its financial performance. The empirical results show that apart from the responsibility to employees which is negatively influence the corporate financial performance the other three factors are found not significantly influence corporate financial performance.展开更多
Our health sports industry from small to large, continuous development is gradually standardized and mature. As China' s economic development and people' s consumption level of escalation of health sports industry m...Our health sports industry from small to large, continuous development is gradually standardized and mature. As China' s economic development and people' s consumption level of escalation of health sports industry made a historic breakthrough. Our health sports industry in recent years, despite considerable progress, but the constraints of economic, social, and other resources by healthy sports industry slow growth. Health Situation of the sports industry research is to identify bottleneck healthy development of sports industry. It has an important significance to promote the development of the health of the sports industry.展开更多
The starting point of the social development and the ultimate goal is to improve the quality of people' s life, the sports form, content, structure and function are put forward new demands, the trend of leisure sport...The starting point of the social development and the ultimate goal is to improve the quality of people' s life, the sports form, content, structure and function are put forward new demands, the trend of leisure sports activities become a new research object. This paper adopts the method of literature and logical analysis from the new era of domestic and foreign leisure sports development present situation and tendency of, analyzes current situation and problems of leisure sports China development, put forward the corresponding countermeasures for the healthy development of leisure sports. Chinese sports in the new period is to improve the quality of life and social development goals.展开更多
The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is ...The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.展开更多
基金supported by the National Social Science Fund of China(NSSFC)(Grant No.21CJL027)Think-tank Project for Industrial and Regional Development of the Chinese Academy of Social Sciences(CASS)(Grant No.GJSZKB202312)Key Discipline of the Peak Strategy of CASS(Regional Economics)(Grant No.DF2023ZD24).
文摘Advances in digital technology and vast data applications have resulted in the emergence of the digital economy paradigm,which is a new techno-economic paradigm for the digital economy age.Under this paradigm,the industrial organization has shifted toward networked,platform-based,boundaryless,and integrated development with new characteristics.Specifically,there has been a fierce“positional arms race”fueled by financial capital,accelerating the growth of platform companies.The“hierarchical monopolistic competition”market structure has taken shape,resulting in a“coexistence without disruption”monopolistic competition.As platform businesses expand into new business sectors,competition among industrial ecosystems intensifies.Data and algorithms have become secret weapons for corporate success,allowing platform companies to expand their monopolistic forces.Industrial organization in the digital era has revolutionized the operating rules and logic of industrial economy,giving rise to new industries,business models,and paradigms,as well as being conducive to international cooperation and intelligent regulation.Meanwhile,it has introduced new challenges to socioeconomic development,making platform companies’anti-competitive and monopolistic behaviors more implicit,privacy and security concerns more conspicuous,and antitrust identification and investigation more difficult.The government should embrace the evolving trends of industrial organization in the digital economy era,accelerate regulatory transition,and strengthen governance and regulation under the digital economy paradigm.
文摘The organization of martial arts competitions,communication activities,the association establishment,the website creation,etc.,and actively guide martial arts to develop in healthy and orderly direction.Practitioners of competitive martial arts should prepare well before exercise activities,practice in suitable venue,scientifically arrange the exercise amount,do good health education,focus on basic quality training,lay the groundwork for skills training of martial arts,and prevent industry.
文摘Make use of the cultural heritage date method,combed the development grain and realistic tensions that the Korean street dance cultural character,elaborated the special charm of the Korean street dance cultural character from the angle of the "Korean flow" cultural formation,macro examined the modeling process of the Korean street dance cultural character,and analyzed the existent the theory substance of its actuality one by one with five aspects that construct the street dance cultural,thought the quintessence of the Korean street dance cultural character lie in.
文摘Assessment of performance of China's sports industry is not only favorable for grasping development level of sports industry,but also able to,from micro perspective,find out factors influencing development of sports industry and their contribution to development of sports industry. Through selecting quantitative indicators for development of sports industry,the authors analyzed performance of development of sports industry in China and analyzed regional difference of sports industry by the data envelopment analysis( DEA) method. The study indicated that( i) performance of sports industry in recent years takes on growth trend,which may give the credit to scientific and technological progress;( ii) the development of sports industry in China has distinct spatial difference,best in eastern regions,better in middle regions,and poor in western regions.
基金supported by the National Key Research and Development Program of China under Grant No.2016YFF0102100the Pre-Research Project of Civil Aerospace Technology of China under Grant No.D040109.
文摘In this study,we investigated the abatement of volatile organic compounds(VOCs)by the atmospheric pressure microwave plasma torch(AMPT).To study the treatment efficiency of AMPT,we used the toluene and water-based varnish to simulate VOCs,respectively.By measuring the compounds and contents of the mixture gas before/after the microwave plasma process,we have calculated the treatment efficiency of AMPT.The experimental results show that the treatment efficiency of AMPT for toluene with a concentration of 17.32×10^(4) ppm is up to 60 g/kWh with the removal rate of 86%.For the volatile compounds of water-based varnish,the removal efficiency is up to 97.99%.We have demonstrated the higher potential for VOCs removal of the AMPT process.
文摘In recent years,China’s sports industry has witnessed rapid development gradually forming an emerging strength in its Supply-side Structural Reform and thus increasingly being highlighted in the development of the nationa economy.Being integrated,society-based,green and sustainable,the sports industry is gaining popularity among the Chinese people.This paper studies the overall development of Chinese sports industry during the 12th FiveYear Plan period(2011-2015)and unveils the key achievements it made,such as the expansion of scale,the diversification of products and services,the improvement of industry policies,the apparent upgrading and optimization of the industry’s structure and its further integration with the Internet However,there are still some problems in the development of China’s sports industry&Chinese sports industry accounts for a fairly low proportion in the gross domestic product(GDP)and cannot yet compare with those of developed countries.Besides,given that its the sports services make up only a small share and that a supply-demand imbalance still exists in the sports products and services,its industrial structure requires further upgrading and optimization.In addition,failure to fully stimulate an innovation initiative restricts this industry’s further development.Targeting the bottleneck facing Chinese sports industry and corresponding path selection,this paper mainly analyzes its institutional mechanism reform,structural upgrading and layout product quality improvement and talent supply optimization.Based on the analysis,it is concluded that the development of Chinese sports industry is of great importance to China’s economic transformation,upgrading and healthy development and it echoes the call of Supply-side Structural Reform.
文摘In October 2014,the State Council of the People’s Republic of China promulgated Opinions on Accelerating the Development of Sports Industry and Promoting Sports Consumption,significant changes have taken place in China’s economy and society which have moved into a new stage of high-quality development.The Chinese government has raised requirements for development with higher quality,satisfying the people’s new consumption concepts and the aspirations of people to live a better life and promoting the integration of digital technology,smart technology and conventional industries.Such requirements have also created a new environment and new conditions for the development of the sports industry.This paper summarizes“eight new changes”in the development environment that China’s sports industry has undergone over the last five years,including development concepts,development levels,urbanization,the aging population,technology applications,strategic investors,media broadcasters and educational concepts.This paper also analyses“four new challenges”including the emergence of new sports events,the emergence of multicomponent entertainment programs,the decline of professionalism and concentration,and the constraint of total consumption time.This paper also proposes“three new ideas”to deal with such changes and challenges through continuous innovation,acceptance of new sports forms,and a better role played by the government.Making all such aspects right,the Chinese sports industry will be able to realize sustainable and rapid development allowing China to become a leader in the sports industry in the near future.
文摘As an industry representing soft power,the coordinated development between sports industry and tourism plays an important role in promoting economic growth. Using the cointegration theory,we carry out empirical test of economic growth,the output value of sport and tourism income; using the coordination theory,we carry out the evaluation of the coordinated development between sports industry and tourism.It is found in the study that there is a long-term stable dynamic equilibrium relationship among economic growth,the output value of sport and tourism income. The sports industry and tourism in Henan Province have undergone six stages( imbalance-on the verge of imbalance- barely coordinated-primarily coordinated- moderately coordinated- well coordinated). In the process of coordinated development,sports industry significantly lags behind tourism,so it is necessary to strengthen the sports industry personnel's quality,and optimize the coordination between the sports industry and tourism,so as to promote economic development level.
基金Supported by General Program for Social Science Plan of Education Supervision Office of People's Government of Beijing Municipality(SM201000005002)
文摘This paper firstly introduces theoretical basis of researches on industrial organizations of rural tourism.It sums up major models of industrial organizations of rural tourism in Beijing suburbs.Then,it presents benefits and major problems of different models,sums up characteristics of development of rural tourism industrial organizations in Beijing suburbs.Finally,it comes up with recommendations for upgrade and development of rural tourism industrial organizations in Beijing suburbs.
文摘On January 16-19 of 2019,ISPO Beijing 2019 was held at the China International Exhibition Center(a new venue)in Beijing.ISPO Beijing 2019 has once again kicked off with more than 500 exhibitors from more than 20 countries and regions,over 40,000 professionals and sports enthusiasts,on an exhibition space of 50,000 square meters.They bring together the latest products and technologies from more than 700 brands.
文摘The e-sports industry is a hightech and digital cultural industry and features cultural education,entertainment and technology development.It is playing an increasingly important role in promoting the cultural innovation industry and stimulating the regional economy.
文摘Recent released Chinese Ski Industry White Paper by Asian International Trade Show for Sporting Equipements and Fashion(ISPO)pointed out that ski industry in China received customers of 12.5 million person times in 2015,and many ski resorts had more than200,000 vistors.Zhao Yinggang,
文摘This study combines the listed companies which regard the sports industry as the main business with eamings management which is the current hot issue in the study of corporate governance at home and abroad to explore corporate governance of the enterprises taking sports industry as the main business. By summarizing and analyzing the relevant theory, the study establishes a hypothesis, designs empirical models, and verifies the hypothesis using the data of USA listed companies. Empirical results show that enterprises taking the sports industry as the main business have a higher degree of earnings management, due to the high growth potentials of this type of enterprise.
文摘When advancing the construction new-type urbanization was put forward to being an important move of urban economic development in the following decade in the 18th National Congress of the Communist Party of China, the characteristic towns' construction emerged as the times require. At the same time, the development of sports industry was lifted to a strategic height of national economic construction. This paper, taking the construction of characteristic sports town as the research object, with multiple research methods such as literature review method, case analysis method and expert interviews applied, makes "Building a Characteristic Sports Town" as the new economic growth pole of the development of sports industry, clearly analyzing the construction of sports town with PEST analytical method, which provides study and reference for opening up the new blue ocean for the economic development of sports industry.
文摘This research is based on creative industry of sports culture of the U.K. Firstly, the literature research method is used to collect relevant authoritative economic data, and clarify and identify concepts of the sports culture creative industry with the "rule of thirds" of creative industry of the U.K.; secondly, empirical research is conducted to describe an active and drive function of the 3 kinds of expansion effects-forward effect, bystander effect and backward effect on peripheral industries on sports industry and even national economy development by rapid development of the sports culture creative industry in the U.K.; thirdly, this paper figures out that the sports culture creative industry will become new economic growth, ixew development route for the sports industry in the future and new power for industrial structure optimization and upgrading; finally, the research outcome gives reference and guide to scientific development, transformation and upgrading of the sports industry of China in the new round of worlds' economic restructuring.
文摘Since 2006, the public corporations in China are required to include its social responsibilities in its annual report by company law. Corporations’ business activities should not only focus on maximizing its economic profit but also serve the society. With the awareness of the importance of social responsibility, there are an increasing number of public corporations in China to undertake more charitable activities or employee training activities. There have been a lot of academic researches investigating the relationship between corporate social responsibilities and corporate financial performance. However, the results are inconsistent and vary according to different industries. This study chose Chinese culture, sports and entertainment industry as a sample to test the relationship between CSR and corporate financial performance. Four financial ratios were used to test whether the caproate’s reasonability to government, employee, investors and society has significant impact on its financial performance. The empirical results show that apart from the responsibility to employees which is negatively influence the corporate financial performance the other three factors are found not significantly influence corporate financial performance.
文摘Our health sports industry from small to large, continuous development is gradually standardized and mature. As China' s economic development and people' s consumption level of escalation of health sports industry made a historic breakthrough. Our health sports industry in recent years, despite considerable progress, but the constraints of economic, social, and other resources by healthy sports industry slow growth. Health Situation of the sports industry research is to identify bottleneck healthy development of sports industry. It has an important significance to promote the development of the health of the sports industry.
文摘The starting point of the social development and the ultimate goal is to improve the quality of people' s life, the sports form, content, structure and function are put forward new demands, the trend of leisure sports activities become a new research object. This paper adopts the method of literature and logical analysis from the new era of domestic and foreign leisure sports development present situation and tendency of, analyzes current situation and problems of leisure sports China development, put forward the corresponding countermeasures for the healthy development of leisure sports. Chinese sports in the new period is to improve the quality of life and social development goals.
文摘The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.