We live in an era where internationalization and globalization are two extremely attractive concepts. People aim to create a society where limits and restrictions are erased and a thriving society is a reality. Numerous transformations have occurred in order to realize this and one of the most vital ones is the globalization of the economy. The globalization was made possible through the discovery on the capital market. This market enables people to trade with each other, no matter place or time. Thus, a more efficient solution is offered for rapid and significant transfers such as loans and investment. According to various researchers, the capital market determines, in a way, which company will grow and which will stagnate in development. However, the capital market needs to be efficient in order to offer the services intended. The aim of this dissertation is to explain how efficient the capital market is when incorporating information regarding football player transfers. By examining the empirical findings, it will also be able to establish if assets of the same market value cause different share price fluctuations depending on if they are acquired or sold.

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs. Also studies in annual reports and business economic theories have been part of the report.Results and conclusions: The study shows that there is big differences in the clubs budgeting. Audience-revenue and transfers is most difficult to budget. These problems leadsto a model with the purpose to improve the budgeting in football clubs. / Bakgrund: Svenska fotbollsklubbar har tappat i konkurrenskraft såväl ekonomiskt somsportsligt. Senast ett svenskt klubblag representerades i Champions League var år 1999 och det senaste året var det endast två allsvenska klubbar som visade positiva ekonomiska resultat. En faktor som inte fungerat är budgeteringen där många klubbar har budgeterat för optimistiskt och därmed inte kunnat göra positiva resultat.Syfte: Ett första syfte med studien är att granska och analysera hur allsvenska fotbollsklubbar arbetar med deras budgetering. Ett andra syfte är att identifiera eventuella brister i budgeteringen samt hitta lösningar på dessa som kan användas praktiskt.Metod: Uppsatsen är en kvalitativ studie bestående av en tvärsnittsstudie kring hur allsvenska klubbarna arbetar med budgetering år 2014. Datainsamlingen har primärt bestått av intervjuer med de budgetansvariga i flertalet fotbollsklubbar. Även studier i årsredovisningar och företagsekonomiska teorier har varit en del i studien.Resultat och slutsatser: Studien visar att det finns stora skillnader i hur olika fotbollsklubbar budgeterar. De svåraste posterna att budgetera har visat sig vara publikintäkter och spelarförsäljningar. Dessa problem mynnar ut i en modell med syfte att förbättrafotbollsklubbars budgetering.

Access to abstract permanently restricted to Ball State community only / Access to thesis permanently restricted to Ball State community only / School of Physical Education, Sport, and Exercise Science

The game of football has transformed from just being a game into a huge economic market attracting investors from all over the world. As clubs spend more and more money on player acquisitions, player registrations (considered intangible assets) now represent a significant part of the total assets of major European football clubs. Due to this, treatment of player registrations has become a significant accounting issue. The purpose is to analyze and compare from the perspective of an investor, how a sample of European football clubs account and disclose values of player registrations. The purpose aim to answer the questions how and what kind of information each club discloses on their financial statements. Also, are current accounting procedures and disclosure harmonized, and do they present a true and fair view of top European clubs financial status. A descriptive case study was the most appropriate as it aims to answer the questions “how” and “why”. A sample selection filter was set in the beginning of the process together with the research questions. The final sample was set to be: Arsenal FC, Manchester United, Borussia Dortmund, Juventus FC and FC Porto. The purpose of the selection filter was to get a study both fair on economical as well as competitive sports level. Primary data consist of information from annual financial reports, and in order to enhance validity, interviews with professionals have been conducted and used.  Findings show similarities as well as differences in disclosure and treatment of football player registrations. All clubs meet the minimum requirements from IAS 38 and UEFA. However, how and what kind of information each clubs disclose differ substantially and due to lack of valuation models and the possibility to capitalize home-grown players and free agents, the value of player registrations is not presented in a true and fair view.

Background: There is a newly founded national sports education program. This newly founded national sports program comprises of several different sports of which football is one of them. Before a football player can reach the European- or national elite the player usually is first developed in clubs and their respective academies where a lot of time is spent on fine tuning the players’ individual skillsets. The main goal for the NIU program is to develop future elite athletes to different sports. When it comes to football, the Swedish Football Association and the Swedish school board have together developed a study plan which will serve as a guideline for the NIU-football classes in Sweden. Because of this, it is interesting to get a further insight in the training setup of the youth academies and the involved upper secondary schools. Purpose: The purpose of this thesis is to examine football schools and their cooperation with football academies. The purpose is also to examine the potential goals that the different schools have with the academies. Methodology: This thesis has a qualitative approach with the authors gathering data with the help of interviews with members of the respective schools and football academies. A document study has also been done in order to further strengthen the empiric data. Result: The cooperation between school and academy is incredibly thorough. The academies are in charge of the NIU training-sessions and decide what to train according to their own preferences and goals but stay within the schoolboards theoretic guidelines.

This study examines football fan identity and identification within the Nationwide football league in England. A preliminary examination of the literature concludes that research on fan identity with sports teams in general, focuses primarily upon the behavioural consequences of fan identification. More specific research on the football fan concentrates predominantly upon either the F.A. Premier League or the deviant fan. The research thus attempts to fill a void in knowledge by examining football fan identification of fans of less successful football teams, using a social identity theory framework. Employing a mixed-methods research design, and an embedded case study approach, the study investigates those factors that influence fan identification at Luton Town Football Club. Methods used were those of observation/participant observation, a large scale fan survey, and indepth semi-structured interviews with fans. As part of the fan survey, the sport spectator identification scale (Wann and Branscombe, 1993), revealed a fan population that was highly identified with Luton Town. Levels of fan identification were similar across age, gender, and length of support of the club. Subsequent survey and interview data allowed six themes related to this fan identification to emerge: these being the extent of fan identification; the antecedents of fan identification; the maintenance of fan identification; the effects of fan identification upon behaviour; the influence of the cultural identity within which fan identities are enacted; and the relationship between the fan and the football club. Analysis of these themes yields a model of football fan identification which can be adapted to fans of other football clubs, or fans within other contexts. It was concluded that whenever such identification provides positive social and psychological consequences for fans, levels of identification with the club remain high. For these fans, it is the process of identification with the club that is the most important component of fandom. By contrast, where the individual derives fewer benefits from fandom, identification remains low. For such less identified fans, other factors, such as the quality of facilities or team performance, become more meaningful. The findings from the study indicate that social identity theory is an appropriate framework with which to explore the concept of football fan identification.

Aims and objectives: To investigate the epidemiology, risk factors, and preventive strategies for serious head and spinal injuries related to rugby league and union football in New South Wales (NSW). Methods: The three main components of this study included. 1. A retrospective analysis of clinical and compensation case file records during the 16-year period, 1984-1999. 2. A review of game rules, weights and heights of players, over the past 100 years. 3. A review of film and video footage of rugby football games spanning most of the 20th century. A method was developed to allow valid comparisons in style of play over a 70-year period. Results: The estimated annual incidence rate of SCI for rugby league players was 1.9 (95%CI 1.3 - 2.8) per 100,000 estimated players per year, and 3.3 (95%CI 2.2 - 4.8) per 100,000 estimated rugby union players per year over the study period 1984 to 1999. There was no significant change in the incidence of rugby league related serious spinal cord injuries (1984-1999), fatalities (1984-1999) or serious head injuries (1984-1999). There was a small but significant decline in rugby union related serious spinal cord injuries (1984-1999, P<0.05). However, the relative risk of spinal cord injury was 1.34 times greater for rugby union compared to rugby league over the entire study period (95%CI 1.01 - 1.67, P<0.05). For rugby football, the evidence suggested that the force of impact between participants was a key causal risk factor for serious injury. Elite rugby league and union players from 1999-2000 teams were significantly heavier (P<0.05) and taller (P<0.05) than players pre 1950. Players in modern elite games post 1989 were more likely to be tackled by multiple opponents (P = 0.000), tackled head on (P<0.05), at chest level (P<0.05) and at greater speeds than their earlier counterparts pre 1958. However, modern players appear to be no more aggressive or perpetrate greater foul play than their predecessors. Conclusions: There was a continued annual occurrence of catastrophically serious injuries leading to permanent brain damage and quadriplegia associated with rugby league and union in NSW. The critical risk factors found to be associated with serious injury in rugby football suggest relatively novel approaches to the development of preventive strategies.

This thesis explores the team identification of fans of a new sport team, using social identity theory. As there is limited research on fans of new sport teams, this study sought to redress this situation by seeking to explain and measure new team identification. Through investigating new team identification, this study extends current applications of social identity theory and understanding of fans of a new sport team. Additionally, by measuring new team identification, this thesis contributes a valid and reliable measure of the construct, and discovery of key themes driving the formation and development of new team identification. A mixed-method research design was used to investigate the central thesis topic. A case study of members of a new sport team, Sydney FC, provided the sample population. The research design included two surveys, administered at the end of the new team’s first and second seasons, respectively, in addition to twenty-one interviews undertaken to deepen understanding of new team identification. The Sports Spectator Identity Scale (SSIS) was used to measure new team identification and test for differences in identity strength based on participant characteristics. Results indicated that three defining behaviours provided the basis for the formation of new team identification. These were termed: Football first, Origin and Occasion. Measurement of new team identification using the SSIS validated the model in a new team context; however, the value of victory and the identification of rival groupings did not relate strongly to the construct. Member identity strength was significantly influenced by age, salary, membership category and games attended. Five behaviours underpinned the development of new team identification; these were termed: Searching, Expression, Eagerness, Names and Faces, and Spruiking. Social identity theory provided a useful framework to explore the formation and extent of new team identification. The formation of new team identification was strongly influenced by support of football, in this case. The implementation of the SSIS to measure new team identification extended its previous applications. Participant characteristics exerted a clear influence on the strength of new team identification. Members engaged in additional teamrelated behaviours as their new team identification increased and they developed multi-faceted and socially important bonds. Stemming from the key thesis findings, the conceptual outcomes provided a significant contribution to current literature exploring members of new sport teams. Furthermore, the nuanced differences between identification with new and established teams provide a distinct agenda for future research into new sport teams.

Thesis (Ph.D.)--Murdoch University, 2004. / Thesis submitted to the Division of Arts. Bibliography: leaves 379-390.

Thesis (Ph. D.)--Victoria University (Melbourne, Vic.), 2006. / Includes bibliographical references.