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We examine whether variations in the most fundamental aspects of state corporate income tax regimes affect state economic activity as measured by personal income, gross state product, and total non-farm employment. We focus on a variety of statutory components of state corporate income taxes that apply broadly in most U.S. states and for most multi-state corporate taxpayers. Our econometric strategy consists of a series of fixed effects panel regressions using state-level data from 1996 through 2010. Our results reveal important interaction effects of tax rates and policies, suggesting that policy makers should avoid making decisions about tax rates in isolation. The results demonstrate a relatively consistent negative economic response to the combination of high tax rates with throwback rules and heavy sales factor weights. Combined reporting has no discernible effect on personal income, GSP, or employment after controlling for tax rates, apportionment, and throwback rules. In an effort to gauge the relative impacts of tax policies on the location of economic activity, we also estimate alternative models in which each state’s economic activity is measured as a share of the national economic activity in each year. Statistically significant effects for tax rates, apportionment formulas, and throwback rules in the shares models suggest that at least some of their impact involves the movement of activity across state lines, thereby leaving open the possibility of a zero-sum game among the states.

The purpose of this paper exploratory study is to decipher sport consumer associations and sentiments connected to the brand image of retired athletes.

In total, 14 sport consumers, who demonstrated an in-depth knowledge of throwback branding tactics and expertise in athlete brand promotion, participated in in-depth semi-structured interviews.

The findings indicate there are three prevalent themes across the present data (i.e. epoch epitome, athlete-team connection and off-the-field persona).

While the proliferation of throwback merchandise and affinity for brands of retired athletes is evident, the internalization of associations related to retired athletes has escaped empirical investigation. Numerous questions concerning how specific facets of a retired athlete’s image (e.g. athletic skills or life off the field) activate nostalgic feelings, drive consumer loyalty and establish market permanence remain unanswered. The current study contributes to the understanding of the brand image of the retired athlete and the existing literature concerning athlete branding.

On 21 February the ILEA will debate (or, by the time we are at press, will have debated) the present proposals for comprehensive reorganization in the city. Their conclusions will be predictable, the small‐voice arguments of the opposition acrimonious, and the proposals as prejudiced and ill‐conceived as we said they were last November. One thing only will have changed. This time the Conservative majority will rightly be able to claim that it is Mr Gordon Walker and not Mr Chataway who has nailed the coffin of true reorganization over the next few years. Indeed Mr Chataway stands, on his latest statements, in a much more favourable position than he did four months ago. He still holds to the belief that selection and total entry can exist side by side, and Mrs Townsend (ILEA vice‐chairman) will still steer through measures that are counter‐productive and in some areas socially vicious. None of this can comfort the Labour group.

The purpose of this paper is to expand our understanding of retro marketing in sport through the perspective of sport marketers.

Fourteen sport marketers involved in their team’s marketing and utilized retro participated in topical interviews. Interviews were transcribed and open coded to find themes around how retro marketing is utilized and why the marketers think it may be effective.

This study discovered prominent themes explaining how retro marketing is implemented (changing marks and jerseys, celebrating anniversaries, milestones and past players and retro nights) and why it may be effective (nostalgia, retro design appeal and connection to the team’s lived history).

Despite the coverage of retro marketing in popular press, little is understood in the academic field. This current study should expand our understanding of retro marketing in sport and be effective in aiding future scholars who investigate retro marketing in sport.

In my less charitable moments I think of the establishment of the new universities as a mere throwback in the development of British education. Sometimes it seems that they were created in desperation by people fanatically determined to recover a century of failure to recreate Oxbridge in Manchester, Cardiff and London.

The purpose of this paper is to provide description and an analysis of two worlds colliding where real‐world roles or ideas play out in a virtual dimension. Inhabited by digital natives, the virtual world in a learning organization is a journey back to the future of microworlds where the only limitation is one's imagination.

In 1990, when computer technology flexs its range of useful possibilities, Senge envisions its practical application in a learning organization. He purports the use of computer simulations which he calls microworlds, as a virtual sandbox for learning. His vision, is expanded today, means virtual worlds that co‐exist with the real world. Second life is an example of that virtual world. The possibilities for learning inherent in this virtual world seem limitless in a knowledge‐driven, global society hungry for the next creative and innovative way of transforming the world, real or virtual.

Digital natives are the drivers of change who will explore the brave new world of computer simulations. As simulations become more technologically infuse with artificial intelligence, its application for education and learning will broaden and expand. Unlike the static interface of a textbook, which shows limitations in content scope and delivery, this virtual world knows no limits in knowledge expansion. Validated course content, formal and informal knowledge contributions from peers and experts alike, networked knowledge coming from Web resources and the internet enrich the learner's ability beyond measure to experience the world and know it better and more intimately.

The emergent technology of virtual worlds utilizing simulations of real life work situations is a throwback to the microworlds of yesterday. They are ideal for conducting thought experiments that deepen with experiential understanding. This technology‐mediated form of learning affords the opportunity to experience the results of an action which may take a lifetime to learn in real time. This virtual world allows decision‐making but eliminates the risks of serious, unintended consequences. It is a wonderful resource for living vicariously experiences which are unavailable or unlikely in the real world.

Virtual simulations are useful for learning concepts, ideas, and assumptions that are difficult to perform or test in the physical dimension. Digital natives, people who were born in the 1980s, explore Second Life, and the paper discusses the value of this virtual world.

Informed by Mihaly Csikszentmihalyi’s systems view of creativity and Chad Borkenhagen’s conceptualization of open source cooking, this study explored how a group of extraordinary pastry chef used Instagram to openly express creativity, disseminate knowledge and reveal culinary secrets. The subsequent impacts of such actions were also assessed.

A qualitatively driven mixed-method approach was conducted using a nested mixed-method design. A total of 2,456 Instagram posts were visually analyzed alongside a series of interviews with elite pastry chefs over a two-year period.

Analysis distilled three themes that delineated how elite pastry chefs express creativity and share knowledge mindfully, ethically and altruistically on Instagram. The findings also converged to form a new theoretical model, “systems view of culinary creative sharing,” which accounts for the multifaceted considerations of culinary knowledge sharing on social media.

Findings converged to form a systems view of culinary knowledge sharing. This is peculiarly useful for scholars who are interested in developing a greater understanding about “where and how” creative ideas and knowledge originate, disseminate and receive corroborations in the contemporary digital era.

This study highlighted that a new praxis of open sharing looms large in the culinary profession. This praxis symbolizes a movement away from the traditional mindset of safeguarding culinary secrets and toward a more transparent and open philosophy toward knowledge sharing in the culinary community.

F. A. Hayek was a throwback to the time when economics was a part of philosophy, and the questions and approaches used by scholars were ecumenical. This paper asks a specific question: Was Hayek “really” a political scientist? Political science is the older discipline, and was traditionally concerned with society and norms as well as laws. The comparative analysis is mostly qualitative, though a quantitative comparison between citation patterns for Hayek and another “political” economist and Nobelist, James Buchanan, is also presented. My conclusion is that, to the extent that Hayek considered institutions that are collective and non-market (i.e., do not work primarily through the price mechanism), Hayek might indeed be considered to have made substantial contributions in political science. The fact that political scientists seem to disagree may say more about the discipline than the man.

Retro-marketing is rampant. Throwback branding is burgeoning. Newstalgia is the next big thing. Yet marketing thinking is dominated by the forward-facing discourse of innovation. The purpose of this paper is to challenge innovation’s rhetorical hegemony by making an exemplar-based case for renovation.

If hindsight is the new foresight, then historical analyses can help us peer through a glass darkly into the future. This paper turns back time to the RMS Titanic, once regarded as the epitome of innovation, and offers a qualitative, narratological, culturally informed reading of a much-renovated brand.

In narrative terms, Titanic is a house of many mansions. Cultural research reveals that renovation and innovation, far from being antithetical, are bound together in a deathless embrace, like steamship and iceberg. It shows that, although the luxury liner sank more than a century ago, Titanic is a billion-dollar brand and a testament to renovation’s place in marketing’s pantheon. It contends that the unfathomable mysteries of the Titanic provide an apt metaphor for back-to-the-future brand management. It is a ship-shape simile heading straight for the iceberg called innovation. Survival is unlikely but the collision is striking.

This paper makes no claims to originality. On the contrary, it argues that originality is overrated. Renovation, rather, rules the waves. It is a time to renovate our thinking about innovation. The value of this paper inheres in that observation.

This paper aims to study the interlink between work-life integration, job contentment and employee engagement. The notion of how far work-life balance (WLB) policies have a throwback on employee engagement has been presented with shreds of evidence of previous studies carried out in the timeline of 2005–2021 in India. The purpose is to bring forward comprehensive studies together, which are available on piecemeal form in the fragmentary form, to draw a firm conclusion about work-life integration policies and their parallelism with job engagement and organizational effectiveness. Furthermore, this study intends to develop a theoretical framework using Dubin’s methodology on organizational effectiveness in relation to work-life integration, job contentment and employee engagement.

This study is based on systematic literature review of papers reviewed from across databases of Scopus, Emerald, EBSCO and Google Scholar. The keywords used for the search were WLB, work-life integration, job satisfaction, job contentment and organizational effectiveness and also a combination of these words was used to pull down the relevant papers. A systematic literature review was undertaken on the topics of work-life integration, employee engagement and organizational effectiveness. These articles were then read and scanned with the overview on abstract and further these articles were selected on the basis of relevance to the current study. Those articles which showed interconnectedness between the identified variables of organizational effectiveness in relation to work-life integration, job contentment and employee engagement as antecedents were reviewed and a theoretical framework model is put forth using first part of Dubin’s methodology (1978) for theory building. The posited Model named A4 on organizational effectiveness using deductive approach is built on constructs, interaction, logic and propositions (Whetten, 1989).The theory will be functional in nature. With the given wealth of evidence, the injecting effect of work-life integration on employee engagement and pouring impact on organizational effectiveness becomes more transparent and clear. The authors have proposed a model for better organizational effectiveness through work-life integration policies.

One of the essential ingredients for better employee engagement is work-life integration policies, and organizational effectiveness becomes the by-product of the same. Innovative and friendly WLB policies assist employees to be more productive, dedicated and committed, resulting in better employee engagement which in the long run benefits the company in terms of effectiveness. WLB policies help to flatter down the burgeoning impact of complex work life on employee productivity and engagement. This paper concludes on the healing effects of WLB policies on employee engagement and organizational effectiveness and also proposes a model at the end. The posited model presents the antecedents for achieving organizational effectiveness.

Because the study is conceptual in nature with the proposed model, more empirical-based studies by experts with relevant stakeholders will add more rationalization to the current study.

Organizational effectiveness is the key to survival in today’s complex and competitive world. The authors investigated how organizational effectiveness can be achieved with WLB policies, which can have a linear impact on employee engagement, and ultimately organizations can bear the flowerings of positive output. This linkage and coupling between WLB policies, job contentment, employee engagement and organizational effectiveness deserve attention which the authors have attempted to explore. The outcome and results of the study will contribute to the existing literature in a more meaningful manner and will assist human resource development and policymakers to achieve organizational goals with driving employees. Managers will gain insight into the identified theoretical framework model for its implementation in organization. Future researchers with empirical studies can test the proposed theory to determine its success at organizational level.