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This introduction provides the methodological framework for the book, approaching the business of football through the lens of its most reliable consumers – the fanbase. Fan cultures necessarily inform the normative understanding of a football club, due to the popularly held belief that it is the fan’s – or some reified idea of the fan – that is the permanent feature of a football club and that provides its identity. Players and owners come and go, but the relationship between the club and the fan is, theoretically, never-ending. In truth, this is never a real fan who could exist, but a constructed image of the fan built out of other narratives and that, at some level, football fans associate themselves. This fan is no one in particular, but is drawn from a close reading of football culture and identifying the directives of the traditional fan. Utilising a combination of critical theory and the existing literature on football club ownership, our goal is to reveal the distinction between how people talk about the social dimension of football clubs, and how they actually relate to their fans and the wider world in the era of late capitalism. A club is not simply the romanticised notions held by those within the games, but, as with all businesses, it is also the product of it conducts itself in a series of other networks of exchange. Often irreconcilable with the aforementioned romantic notions, these networks often get hidden by the prevailing discourse.

The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory.

This study uses a quantitative method with regression models, using a sample of listed firms on the Indonesia Stock Exchange from 2011 to 2018.

The regression results report that managerial ability negatively influences tax risk and positively impacts long-run tax avoidance. Companies with more able managers have a relatively lower tax risk and greater long-run tax avoidance. The results reveal that firms with managers that possess greater abilities are more committed to long-run tax avoidance while concurrently maintaining a lower level of their tax risk. The impacts the authors report are statistically significant and robust, as proved by a series of robustness checks and additional tests.

This study only includes firms from one developing country.

The empirical results might be of interest to board members while envisaging the benefits and costs of appointing and hiring managers, as well as to the tax authority and the other stakeholders interested in apprehending how managerial ability influences corporate tax risk and long-run tax avoidance practices simultaneously.

This study proposes and tests an explanation for the impact of managerial ability on corporate tax risk and long-run avoidance simultaneously in the context of an emerging country.

The America Rescue Plan (ARP) transformed the Child Tax Credit (CTC) into a more generous, inclusive monthly payment from July through December 2021. However, the expansion has been terminated and the annual CTC has been reinstated. The United States is one of the few OECD countries that do not have a child allowance system and South Korea has recently adopted child allowance in 2018. This study aims to comprehensively review the existing literature and evidence on ARP-CTC in the United States and Universal Child Allowance (CA) in Korea.

The researchers completed a database search between July 1, 2022 and July 20, 2022. For the United States, the search keywords were child tax credit OR expanded child tax credit OR CTC OR child allowance. For Korea, the search keyword was child allowance. Searches were conducted using 79 databases. A total of 36 US studies and 7 Korean studies met all the inclusion criteria and proceeded to the extraction process. A narrative thematic synthesis approach was employed to identify themes in the findings. The results were organized based on the characteristics of the studies and the post-intervention outcomes.

Studies in the United States focused primarily on economic outcomes, including poverty and material hardship, reflecting the concern policymakers and researchers have about child poverty. On the other hand, Korean studies examined employment, economic well-being, psychological well-being and expenditures in a relatively balanced share. Overall, studies found that both ARP-Child Tax Credits and Universal Child Allowance reduced child poverty and improved material hardship. Also, studies in both countries suggested that both policies had positive impacts on parental psychological well-being.

To the authors knowledge, this paper is the first to comprehensively review the impact of the US ARP-CTC in comparison with the Korean child allowance. Two studies reviewed and updated the literature on US ARP-CTC as a round-up paper. Moreover, the authors conduct cross-national comparative analyses between the United States and Korea. The contexts of the child allowance system in the two nations have both similarities and differences, thereby offering a unique opportunity for a comparative study.

This conceptual paper aims to respond to the dearth of theory and mechanisms for handling the inherent ethereality, multiplicity and mutability of organisational identity and organisational image.

This study considers existing approaches to organisational identity noting the diverse understandings of the paradoxical nature of identity. The authors suggest that identity is still essentially perceived as what is core and enduring about the character of an organisation with changes of identity being viewed as occurrences effectuated by events. In contrast, the authors argue that, because of the fluid interrelationships between identity and image, organisational identity is better viewed as an unstable construct.

Departing from Bakhtin’s logic of dialogism, this study proposes that identity–image result from dialogic relationships which in turn construct a system of polyphony. This study devises a preliminary polyphonic model which has the capacity to incorporate diverse stakeholder associations and fluctuating interpretations as well as situational understandings of organisational messages.

This study’s proposed model allows to trace how organisational identity–image is continually co-constructed recursively and cyclically and to systematise the various voices that are important for an organisation’s strategic objectives.

Alliances between companies are an example of a collaborative strategy adopted in anticipation of highly uncertain markets. Since 1980, the commercial airline industry has been affected by a progressive liberalization worldwide. In this historical context, most airlines reacted with defensive movements in the face of high competition. In the case of airlines in the Spanish market, one of the largest in the world due to the weight of the tourism sector in its economy, airlines responded in various ways to the intensification of competition. Iberia, the main Spanish airline, established different defensive alliance policies. In the 1980s, alliances were mainly collaborative. Since 1998, airline alliances have become coopetitive in nature, as was the case with the creation of One World group (American Airlines, British Airways, Cathay Pacific, Qantas and Iberia). The partners began to interact in a more horizontal way, maintaining various agreements (code-sharing, handling, schedule coordination, shared sales, fleet maintenance) without renouncing their independence in the face of global competition. Iberia has subsequently modified the composition of its portfolio to move towards a more vertical collaboration with the integration into the IAG Group (Iberia, British Airways, Air Lingus and Vueling). This second phase is a quest to increase market power with deep changes in the nature of its alliances while maintaining coopetitive alliances.

This chapter explores conflict in digital transformation as a leadership challenge. The authors maintain that conflicts cannot be left to HR managers; rather, they must be anticipated, handled adeptly and made a leadership priority. Although conflict resolution is a well-researched area, this is not the case for authentic leadership in digital transformation. Thus, the field is ripe for empirical research. Pitman and Reilly call for research on conflict in digital transformation, the role of leadership in averting and resolving conflicts and whether these roles change understanding of authentic leadership. The impact of AI warranting a revision of orthodox authentic leadership theory represents a further domain of potential research.

Young offender mentoring programmes aim to support young people’s desistance from offending, but despite the importance, there remains limited exploration into mentor experiences of supporting the young people. This study aims to explore how a community-based mentoring intervention supports desistance in young offenders by understanding the mentor's experiences, with a specific reflective focus on facilitators and barriers to their work.

Semi-structured interviews were conducted with seven mentors from Northumbria Coalition against Crime, a youth and community service. Interview transcripts were analysed using interpretative phenomenological analysis, with external auditing conducted by the research supervisor.

Two superordinate themes resulted: “Factors for engagement” and “Personal experiences”, with participant disclosures reflecting professional reward and a sense of success. This was interwoven with “burnout”, emotional investment and challenges linked to barriers to effectiveness. Challenges included the young people having external negative influences, multiple individuals involved in a person’s care and the barrier of in person activities during the coronavirus pandemic. The clinical importance of mentoring programmes, implications for future working practice and research limitations are considered.

The clinical importance of mentoring programmes, implications for future working practice and research limitations are considered.

These findings contribute to understanding mentors’ experiences of working with young people in the community, offering critical insight into the mentorship and wider service dynamics. Furthermore, it provides an inaugural evaluation of the Northumbria Coalition against Crime services.

In recent years, the airline industry has been growing and transforming rapidly in the Asia-Pacific area. This study analyzes and benchmarks the comparative operational efficiencies of the major Asian air carriers. Data envelopment analysis model and disaggregate output efficiency measures are used to evaluate the operational efficiencies of 31 Asian airlines from 2015 to 2019. The findings suggest that nonflag carriers, low-cost carriers, and high-income regions' carriers have significantly higher levels of efficiency than flag carriers, full-service carriers, and low-income regions' carriers in overall, revenue, and passenger traffic efficiencies. The efficiencies between alliance carriers and nonalliance carriers along with those of ASEAN and non-ASEAN carriers are not significantly different.