The academic literature on financial reporting and accounting is limited in the football industry compared with other sectors of the economy. The purpose of this paper is to critically analyze the financial communications of football clubs with reference to the impairment test for football players. According to the International Financial Reporting Standards (IFRS), an impairment test measures ...

Local sporting clubs rely heavily on volunteers to run and manage their everyday activities. Some clubs are turning to Internet technologies, such as club websites, to assist them in carrying out these functions. However, little is known about the effect that the adoption of these websites has on these clubs. Community organisations such as sporting clubs often face difficulties in regards to t...

In contemporary society, so as to enhance Chinese basketball level, reform of Chinese basketball professionalization has been constantly deepened, while basketball clubs development is the internal impetus of Chinese basketball undertakings. The paper analyses specific situation of Chinese basketball clubs, and finds that most of Chinese sports clubs are sponsored and constructed by good corpor...

ISSUES ADDRESSED The 'Waist' Disposal Challenge (WDC) is a lay-led community-based health intervention in Rotary clubs in Western Australia aimed at reducing risk factors leading to lifestyle-related chronic diseases and, in particular, obesity. Ninety-three lay health advisors (LHA) or Champions were trained to deliver educational sessions to their clubs (for 1300 peers) and implement a body m...

We examined the effects of exercise conditioning on muscle sympathetic nerve activity (MSNA) during handgrip and posthandgrip circulatory arrest (PHG-CA). Two conditioning stimuli were studied: forearm dominance and bodybuilding. Static handgrip at 30% maximal voluntary contraction followed by PHG-CA led to a rise in MSNA smaller in dominant than in nondominant forearms (99% vs. 222%; P less th...

Sir William Osler organized a journal club at McGill University in 1875, and several authors suggest that journal clubs were found in certain European countries (in particular, Germany and England) prior to that time. The evolution and development of the journal club, however, has not been recorded in the medical literature. Through personal communications and interviews with senior clinicians ...

The UK waste strategy is based upon a concept of a hierarchy of preferable options for handling and disposal of waste. Minimisation is at the top of this hierarchy and several policy strategies have been introduced to encourage the uptake of waste minimisation methodology by industry. Waste minimisation clubs are a key component of the UK waste strategy and an essential vehicle for encouraging ...

This study is focused on the strategies adopted by Italian 'Serie A' soccer clubs during the non-competitive period. Thus, duration (i.e., number of days) of the specific non-competitive periods (i.e., off- plus pre-season, off-season, pre-season, summer camp), the number of games (i.e., friendly, official and polled games) and days between games (i.e., ≤ 3, 4-5, or ≥ 6 days between two consecu...