Balanced territorial development and improving living conditions have become the focus of rural development policies. As the number of young people moving to cities or other countries is increasing, rural settlements face serious demographic disbalances and aging societies. Quality of life and place attachment are both key variables in enhancing the social and economic capacities of rural and undeveloped communities and reducing youth out-migration. However, this topic remains underexplored, especially among younger generations, who are critical for further socio-economic sustainability. Thus, the main goal of this study was to explore young residents’ perceptions about quality of life, level of attachment to their rural homes, and their interrelationship. This study was conducted among 299 participants in rural areas of Serbia and Croatia. The results identified two quality of life factors: (1) satisfaction with the quality of infrastructure and (2) satisfaction with culture and education. Three attachment factors were extracted, among which place identity was the strongest. Additionally, the influence of quality of life and socio-demographic characteristics on place attachment was confirmed. These results provide new insights that could be very useful in creating strategies and initiatives for rural planning and strengthening rural areas’ social, economic, and environmental sustainability.

The purpose of this systematic literature review is to provide the state of the art, trends and thematic features in the field of accounting and finances of football teams applying the PRISMA guidelines. Seventy-five studies published after the Bosman Act (1995) were included from the most relevant databases: WoS and Scopus. The lines of research included in the analysis were financial performance, sport performance and legislative performance. The synthesis of studies revealed that the scientific output has evolved over time and changes have been detected both on a sporting and scientific level with the introduction of the Financial Fair Play (2012), which is changing the business model of the football industry towards more efficient financial and accounting decision making, which might help the achievement of sporting objectives. Useful policy conclusions such as valuation of intangibles, influence of results on clubs' share prices and directions for future research on football finance are also included in the paper. El objetivo de esta revisión bibliográfica sistemática es proporcionar el estado de la cuestión, las tendencias y las características temáticas en el campo de la contabilidad y las finanzas de los equipos de fútbol aplicando las directrices PRISMA. Se incluyeron 75 estudios publicados después de la Ley Bosman (1995) procedentes de las bases de datos más relevantes: WoS y Scopus. Las líneas de investigación incluidas en el análisis fueron el rendimiento financiero, el rendimiento deportivo y el rendimiento legislativo. La síntesis de los estudios reveló que la producción científica ha evolucionado con el tiempo y se han detectado cambios tanto a nivel deportivo como científico con la introducción del Fair Play Financiero (2012), que está cambiando el modelo de negocio de la industria del fútbol hacia una toma de decisiones financieras y contables más eficientes, lo que podría ayudar a la consecución de los objetivos deportivos. También se incluyen en el trabajo conclusiones útiles como la valoración de intangibles, la influencia de los resultados en el precio de las acciones de los clubes y orientaciones para futuras investigaciones sobre las finanzas del fútbol.

This study investigated the intersection of healthy and sustainable human settlement, and land use for spa tourism in rural areas. Recognizing the crucial role of youth in shaping the future of tourism, this research aimed to provide an insight into the young local rural community representatives’ perception of sustainable spa tourism development and to identify whether these attitudes are shaped by their socio-demographic characteristics. The applied methodology was the Sustainable Tourism Attitude Scale (SUS-TAS). A total of 254 respondents took part in this research. Using SPSS 30.0.0, the gathered data were subjected to additional analyses based on factor analysis, descriptive statistics, and the general linear model. The results showed a general positive attitude of local community members towards the further development of spa tourism in their communities. The especially important factors were the following: long-term planning of development, environmental protection, negative attitudes towards spa tourism development, economic benefits, as well as community participation. By providing an empirical analysis based on the use of robust tools for measuring youth attitudes, this research offers valuable insights for policymakers, planners, and community leaders into how they can design and implement tourism strategies that align with sustainability principles while fostering local economic development and environmental stewardship. The ultimate goal is to contribute to the broader discussion on developing healthy, sustainable human settlements that balance economic benefits with ecological and social well-being. Synergy/harmony between communities and their natural surroundings is essential for the social, economic, and environmental sustainability of rural human settlements. Mineral springs and spas facilitate sensory experiences for individuals (both tourists and residents) through the utilization of natural resources and the environment.

This paper analyses the impact of Financial Fair Play (FFP) on clubs’ finances and on the relationship between them and clubs’ sporting outcomes in the Spanish league. To this end, financial ratios and accounting variables obtained from the clubs’ own annual accounts, published from 2004 to 2019, are analysed, and the Mann–Whitney test is used to describe which differences are significant. The objective is threefold: firstly, we describe the financial/accounting structures of Spanish league football clubs, showing how both their financial statements and ratios have evolved after the application of this law, providing evidence of whether FFP is an adequate tool to guarantee the long-term viability and sustainability of football clubs, as intended by the UEFA. Secondly, we show the relationship between financial/accounting performance and sporting results. Thirdly, the paper looks at whether FFP has impacted the gap between the top clubs and the rest. The results show that, after the implementation of FFP, clubs’ financial/accounting health has improved, and a change in their efficiency in this regard can be observed. Although FFP is a tool that achieves the objective for which it was created, the possibility that the gap between the elite clubs and the rest may be increasing should not be ignored.

Youth migration has significant consequences that lead to depopulation and less sustainability of local business, which is particularly pronounced in rural areas. All of this contributes to the potential devastation of rural communities, an impact that could be highly significant and far-reaching. Entrepreneurship and the innovation it brings with it can be important markers for effective rural development if changes are needed. Therefore, the primary objectives of our research were to determine how socio-demographic factors determine the attitudes of young rural people regarding openness to entrepreneurship, whether young rural people believe they have the ability to engage in entrepreneurship and take actionable steps, and what is the relationship between openness and entrepreneurial capacity. The research was conducted from December 2023 to May 2024 among 299 participants in rural areas of two neighboring countries, Serbia and Croatia. The results indicate various factors that influence rural youth’s openness to entrepreneurship, such as unemployment, age and country of origin. Also, the results show a positive correlation between openness to entrepreneurship and the perception of personal capacities for entrepreneurial activities. In addition, the study found significant differences between respondents from Serbia and Croatia in the assessment of personal capacities for entrepreneurial activities. The results of this research contribute to a deeper understanding of how young people perceive and experience life in rural areas, and highlight potential challenges related to their specific needs. This insight enables key stakeholders to design programs that support youth in starting businesses and sustaining entrepreneurial ventures. Furthermore, the study offers both a theoretical and practical basis for future research, serving as a valuable guide for the improvement of rural communities, that is, guidelines for strategies that focus on inclusive development based on the revitalization of social frameworks.

The football industry stands as an important economic sector in numerous countries, sparking scholarly discussions on the multifaceted nature of interconnected objectives and the influence of financial, accounting, and management elements on athletic performance. This discussion has gained prominence following the implementation of Financial Fair Play (FFP) regulations, which have substantially reshaped industry management practices. This study introduces two innovative models—financial and sporting—that employ data envelopment analysis (DEA) to evaluate the performance of Spanish league football clubs within the context of FFP regulations. These models illuminate a crucial aspect of sports economic theory: the balancing act between financial and sporting objectives. Moreover, our analysis explores the influence of FFP on the efficiency of the Spanish league by comparing club proximity to the best practice frontier before and after FFP implementation. Our findings uncover intriguing differentiations within the proposed models and across various club clusters, providing valuable insights into the nuanced interplay among finance, accounting, and sports management.