浅析体育企业融资的税务筹划

融资的税务筹划作为企业财务决策的重要组成部分,对企业的资本积累和融资成本均有重要的影响。体育企业根据自身融资方式可以采取不同的税务筹划,能够有效的促进资金的内部积累, 改善企业的资本运行效率。     

论我国古代战争对体育的促进作用

采用文献资料法,指出了我国古代战争是体育的源头,并进一步阐述了古代战争对体育内容、手段、规模演变的推动作用,及其对体育理论化、规范化、制度化方面的影响。     

国际军体理事会与军队体育

军队体育是国际军体理事会(CISM)存在与发展的基础，国际军体理事会推动了军队体育全面、系统的发展。本文通过对国际军体理事会及其军队体育发展情况的研究，旨在使人们对国际军体理事会的性质、职能、作用有一个更深刻的认识与理解。     

我国竞技健美操规则的改变及其对运动技术发展的影响

为进一步促进我国竞技健美操运动技术水平的提高，对我国1986～1994年期间5次颁布的竞技健美操规则进行了研究；结合多年参加该项目训练、比赛的体会，分析了我国竞技健美操运动技术发展的状况，并提出相应的训练手段。     

竞技攀岩溯源与演变研究

竞技攀岩作为新晋奥运项目,探究其起源和演变过程可为我国竞技攀岩的发展提供借鉴、指导及理论缘由。采用文献资料研究和逻辑分析方法,探讨了竞技攀岩的概念,分析了竞技攀岩诞生的装备和技术基础、社会文化背景,以及三个发展阶段的主要特征。研究表明,竞技攀岩是攀岩运动中符合现代竞技体育特征的部分,是攀岩运动"竞技体育化"的结果;器械装备升级提供的技术基础和战后复兴的历史背景,共同促成了竞技攀岩在苏联的诞生;竞技攀岩的演变经历了苏联时期的普及化与国际化尝试、UIAA主导的竞技攀岩国际管理体系与赛事体系建设、IFSC引领的奥运发展新时期三个阶段;竞技攀岩的后奥运时代将迎来前所未有的发展契机。     

田径表演赛可行性探析

随着科技水平的发展,电视、多媒体网络等各种传播媒介的迅速发展,体育产业的迅速崛起,人们生活质量的提高、财富的积累,使得人们对体育的诉求也在不断的发生着变化。各种体育赛事逐步融入了表演赛,来扩大本项运动的国际影响力。由于体育明星效应,使得一些体育运动在国内一度掀起过高潮。那么,我们可以借鉴这种市场化的操作方式,从宏观的角度论述田径表演赛,通过明星效应,结合市场管理的方法,提升对田径运动兴趣,加大对田径运动知识的了解、认识,从而起到缓解瓶颈期学校体育中田径常年不受学生青睐的尴尬局面,迎来田径发展新“春天”。     

论奥林匹克主义的现实意义

奥林匹克主义是一种“人生哲学”，旨在促进人的全面、和谐的发展．新世纪赋予了奥林匹克主义新的内容：弘扬奥林匹克主义，就是要弘扬绿色体育精神，构建绿色体育明、大力发展大众体育和强化体育的教育功能．     

3D虚拟解剖模型在解剖学教学中的应用探析

在康复治疗技术专业解剖学教学中应用3D虚拟解剖模型和学生手机APP进行学习,能很好地解决标本短缺的问题,取得较好的教学效果。文章介绍3D虚拟解剖模型概况,探讨3D虚拟解剖模型的应用优势,并指出3D虚拟解剖模型的不足和改进办法,以激发学生的学习兴趣,使教师的教与学生的学都变得更加轻松。     

Strength,Weakness, Opportunity,Threat (SWOT) Analysis of the Adaptations to Anatomical Education in the United Kingdom and Republic of Ireland in Response to the Covid-19 Pandemic

The Covid-19 pandemic has driven the fastest changes to higher education across the globe, necessitated by social distancing measures preventing face-to-face teaching. This has led to an almost immediate switch to distance learning by higher education institutions. Anatomy faces some unique challenges. Intrinsically, anatomy is a three-dimensional subject that requires a sound understanding of the relationships between structures, often achieved by the study of human cadaveric material, models, and virtual resources. This study sought to identify the approaches taken in the United Kingdom and Republic of Ireland to deliver anatomical education through online means. Data were collected from 14 different universities in the United Kingdom and Republic of Ireland and compared adopting a thematic analysis approach. Once themes were generated, they were collectively brought together using a strength, weakness, opportunity, threat (SWOT) analysis. Key themes included the opportunity to develop new online resources and the chance to engage in new academic collaborations. Academics frequently mentioned the challenge that time constrains could place on the quality and effectiveness of these resources; especially as in many cases the aim of these resources was to compensate for a lack of exposure to cadaveric exposure. Comparisons of the actions taken by multiple higher education institutions reveal the ways that academics have tried to balance this demand. Discussions will facilitate decisions being made by higher education institutions regarding adapting the curriculum and assessment methods in anatomy.     

Nietzsche: A Philosopher of Fitness

Research on the complex issues that underpin Talent Identification and Development (TID) appears to be divided into five key constructs: sport specialization and selection, practice, athlete development, junior and adult success, and the role of stakeholders in the sport system. Analysis of each construct indicates that differences exist between research theory and reality in terms of outcomes for practice in athlete development, although the reasons for this are unclear. These differences may, however, indicate reasons for the lack of adult success in young athletes identified as ‘talented.’ Further, analysis of the stakeholders construct also indicates both a lack of coherence in the understanding of TID systems and processes between key stakeholders in the TID process and a lack of research into the importance of such coherence in developing young athletes.