Athletes in the intangible in the financial statements of Football: Comparison of the practices of Brazilian and European Clubs

This is a historic challenge in the accounting area: how to translate the values that these athletes represent to their teams into numbers and data. They are active, of course. The question is: how to classify them and, mainly, measure their economic achievement for the clubs they defend. Although new specific devices aim to make the task simpler, general regulations in the Brazilian scenario, such as the non-possibility of revaluing assets, hinder the identification of the real situation and the value of the main assets of national clubs: professional players. The article aimed to perform a qualitative analysis of the accounting policies and procedures recognized in the accounts of Brazilian professional football clubs in relation to the registration, amortization and impairment of the intangible with athletes, comparing them to three international teams. Palmeiras, Corinthians and Flamengo were the national teams selected in comparison to Manchester United (ING), Borussia Dortmund (ALE) and Barcelona (ESP). The research concludes that the degree of disclosure and information contained in the pieces varies according to the market, the regulations in force at the site and, mainly, the structuring of the teams' properties, with the best performing clubs having greater descriptive content and information in their Tales. Although a good part of the texts and reports are limited to a reproduction of policies and practices explained in norms and legal texts, without offering the accounting users useful information for their decision making.

Economic-Financial and Sports performance in the management of Brazilian Football Clubs

The economic, financial and sports performances of Brazilian football clubs may be related. Therefore, this study aimed to analyze the relationship between the economic-financial and sporting performances of Brazilian football clubs, in the years 2015 to 2019. The methodology regarding the problem is quantitative, as for the objectives is descriptive and has as its objective technical procedure to documentary research. Data were collected from the transparency portal of the 30 clubs that participated, at least once, in Series A, of the Brazilian Championship (CBF), in the defined period. After collecting the financial statements, the data were tabulated and analyzed statistically by means of correlation. The results show that clubs with better positioning in the CBF ranking have, in general, total assets and revenues higher than the other teams. In addition, there was a high percentage of indebtedness in football clubs, and the return on assets, in most of the sample, showed negative indicators. Thus, it is concluded that larger clubs (size), with high revenue generation and better positioned in the ranking tend to have a higher level of financial and sporting performance in their management.

The Role of Stadium Atmosphere and Ticket Prices on Soccer Fans' Behavioral Intentions: A Systematic Review

Introduction: The process of going to the soccer stadiums, is pointed as a leisure activity of society, for such, this phenomenon is responsible for providing profits to clubs since ticket sales is one of the main sources of revenue in soccer. Therefore, when enjoying the spectacle, the fan is likely to receive numerous stimuli due to the atmosphere found in soccer stadiums. Therefore, it is the clubs' mission to aim at pleasing their consumers, aiming at the acquisition of their products and services. Therefore, we find in the sports marketing literature the behavioral intentions, which provide information about the supporters' future intentions towards their club. However, there are still no indications that map the role of stadium atmosphere and ticket price on behavioral intentions, in the soccer field. Objective: To review the role of stadium atmosphere and ticket price on the behavioral intention of Soccer spectators. Methodology: This is a systematic review, following PRISMA protocol suggestions, using Scopus, Web of Science, and EBSCO host databases. We used a search model with descriptors for groups related to ticket prices and stadium atmosphere, plus a group related to behavioral intentions and soccer. Original studies published in English or Portuguese up to September 30, 2020, were considered; the year of publication was not restricted. Moreover, the studies that were unrelated to the theme and duplicated were removed. A total of 732 studies, with 02 being eligible for this review. Results: As investigated, the atmosphere of the stadiums is able to impact on behavioral intentions, being the positive experience corresponding to a higher content of return to the stadiums, however, the fan does not get their emotional needs met while the atmosphere prior, can direct the same to a negative significance in relation to behavioral intention. As for the ticket price, it had a positive significance when compared to behavioral intentions. Discussion: Focusing on this significance, the positive experiences and the price paid for tickets in an event can play an intentional repurchase behavior. It is worth noting the context in which the analysis is employed since the local culture can influence consumer perception regarding the desired experiences at the spectacle. Conclusion: The stadiums' atmosphere and the ticket prices structure themselves as a relevant factor in the behavioral intentions of soccer fans.

The regulation of the profession of Physical Education for a professional category: The case of Minas Gerais

The aim of the present study was to characterize the evolution of the process of regulation of Physical Education profession and its representation from the perspective of the Counselors of the CONFEF / CREF6 / MG System, in the state of Minas Gerais. It used a qualitative analysis with the application of interviews, as well as the interpretation of legal documents. The main results were divided into 4 categories: i) From the Physical Education Teachers Associations (APEFs) to the regulation of the Physical Education profession; ii) Teaching Physical Education and Sport in School; iii) Physical Activity and Health; iv) Sports Training; v) Sport Management. We can understand within the proposed categories that the Councilors perceive an improvement in the quality of Physical Education and Sports from the regulation of this profession.

The Impact of the “European City of Sport” in Braga (Portugal)

This manuscript presents a case study where the impacts and potential opportunities that resulted from the joint efforts of all stakeholders involved in the European City of Sport are discussed. (CED) 2018, in Braga. For the present study, we chose to carry out a mixed analysis, given that we had access to the main numbers, as well as the criticism and information received by the authorities that were responsible for the centralization and monitoring of the case study: European City of Sport in the city of Braga. The main objective of this case study is to demonstrate the impact that events can have on a city. In the particular case, the study focuses on events related to sport, in 2018, in Braga, as a Portuguese city nominated for European City of Sport (CED). Braga CED 2018 was an event with enormous surroundings, characterized by being much more than those who competed in it. The associated intangible social benefits translate into social development through increased community interest in sport, resulting in greater community participation in sporting activities, improved health, increased consumption of articles related to sport and greater investment in infrastructure that can be used by the population both during and after the event. The main limitations of the study are related to some more qualitative analysis, namely with regard to the satisfaction of local inhabitants, in order to understand whether or not they are involved in strategic decisions related to the city where they live and if they effectively enjoy the positive effects impact of an event with these dimensions. As future studies, it is recommended to try to understand how the community is involved in the organization and selection of sporting events. From an interdisciplinary perspective, this manuscript presents inputs for marketing, management and local development.

Sustainable Strategies in Sports Mega-Events: An Analysis of Soccer World Cups

The present study aimed to analyze the sustainable strategies in the areas of energy and garbage and waste management adopted by the host countries of the FIFA World Cups in 2006 (Germany), 2010 (South Africa), and 2014 (Brazil). Therefore, in addition to a documentary analysis of the sustainability projects (also known as Green Goal), a search was performed for scientific studies that approached the topic of sustainable development/sustainability in mega sporting events. To perform the searches at Scholar Google and Scielo, the keywords “sustentabilidade”, “Copa do Mundo”, “Copa do Mundo de Futebol”, “Green Goal” “sustainability”, e “FIFA World Cup” was used. As a result, it was found that each host country had at least two measures in common with the others for the management of waste, with a difference only in the form of application. Also, an important common project for all countries was the use of recyclable cups, which incidentally, was the main measure adopted by Germany during the 2006 FIFA World Cup, and repeated in the subsequent cups. The other measures adopted by each host country, despite having similarities, differed in plan and execution.

Analysis of the Sport Situation in the Municipality of Vouzela

Introduction: Understanding the sport situation in a given context is the first step to discover and analyze its “state of the art”, at a given moment. This momentary “photograph” should enable the organization, to be situated in the present and, at the same time, to outline the path(s) it intends to take to promote sport as cultural practices that are unequivocal factor of socialization, integration, health and well-being. Consequently, it is crucial to establish tangible indicators that should mirror exactly what the organization is trying to accomplish, when monitoring the implementation and effectiveness of strategies and determining the slope between previously established goals and what has actually been completed. Objectives: Knowing the sports facilities in the municipality of Vouzela; characterize the sports offer, through the identification of the projects developed by the municipality; to know the opinion of sports agents about the sport situation in the municipality; meet the agents and specialists from different areas who are directly or indirectly related to the municipality's sporting activity; update the list of artificial sports facilities in the municipality of Vouzela. Methods: The study results from the combination of an exploratory investigation (field research), consisting of a thorough analysis of a specific entity, resembling a case study and a description that combines quantitative and qualitative techniques. Results: There are 122 sports facilities in the municipality of Vouzela, basic, specialized and special for sport shows, with an emphasis on training-based (fields, pavilions and rooms); 4% of the facilities is under direct management by the municipality, while only 15% requires requalification; the municipality points to citizens' sports activities, specially focusing on youth and old age groups, and has a strong link with associations in various sport modalities; the number and qualification of sport agents involved is considered unsatisfactory, claiming a quantitative and qualitative increase; current sport projects do not have central support, being fully supported by the municipality. Conclusion: Increasing the number of sport agents is essential to expand the social dimension of the municipality; the observed municipality presents a flexible structuring of its work mechanisms, since its actions reflect the needs of its citizens, trying to provide main support to the most weakened age groups, through the adoption of a general sport policy (sport for all); it is not a “tight” organization, establishing relations with the surrounding clubs and associations, a principle that meets the sport phenomenon, which is also an social aggregator.

The new: restless and frightening, it is the most seductive and difficult path

The new: restless and frightening, it is the most seductive and difficult path. The paths of humanity are being generated from the indeterminate, the unforeseen, the unusual; this takes us to think then: why manage, plan, anticipate? In all our years of experience in the sports field, we seek to build scenarios, analyze external and internal environments, and use management tools. Perhaps the appropriate metaphor to represent all these cycles is the Olympics. History shows us the strength of the cyclical element in our existence as a species and people in the sports group. We organize, train, guide, plan from them. But suddenly, something happens that seems to contradict our cyclical experience. Unpredictability, non-substantiality, non-essentiality are elements dealt with in various spheres but hardly in management. Some authors try to find explanations by constructing other metaphors, such as the "black swan". Post-structuralists, post-critics, post-moderns work with dispersion.

Towards the sportsmanship of contemporary Sports Law: Pending agenda and perspectives from the balcony of interdisciplinarity

As well as the marked development of new technologies and new trends, it is up to the Law to get in tune with the aforementioned new scenario. In this sense, Sports Law is not the exception. However, due to the fact that we are increasingly aware of its great relevance, it requires a fortiori impulse management. We consider that it needs to be carried out in a comprehensive, systemic, interdisciplinary manner, so that Sports Law embraces sportsmanship. Consequently, in this delivery we carry out the development and foundation of our proposal.

The Profile of the Participants of the Lectures Cycle GESPORTE

This study aimed to characterize the profile of participant in the Technical Lectures of the Lectures Cycle GESPORTE. Thus, it is a descriptive research, which used a questionnaire as a data collection instrument, this questionnaire contained closed and open questions. Of the 967 participants in the technical lectures analyzed, 335 responded to the data collection instrument that contained questions about gender variables; age; study level; course; activity that exerts; personal monthly income; aspects of the event (access to the event venue; parking; auditorium; seating; restrooms; conducting the event (ceremonial); punctuality of the event; signage and information; importance of the event (theme); quality of the speakers). The results show that 60.6 are men; 85.7% are up to 24 years old; 64.6 has a monthly income of up to R $ 1,000.00 (one thousand reais); 90.4% are undergraduate students; and 88% are studying Physical Education. Therefore, the participants in the GESPORTE Lectures Cycle are men up to 24 years old, undergraduate students in Physical Education, with a monthly income of up to R $ 1,000.00 (one thousand reais).