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Internal Revenue Code section 162(m) limits tax deductibility of executive compensation to $1 million per covered executive, with an exception for performance-based compensation. Both stock options and annual bonuses can qualify as performance-based, but they vary in the difficulty of qualification and the degree of additional compensation risk that qualification imposes on the executive. Most stock-option grants easily qualify with little change in risk, but qualification increases the risk associated with annual bonus compensation relative to what it was prior. The results of this study show that the propensity to issue stock options has increased for affected executives as a percentage of total compensation. Additional analysis suggests that this increase in stock-option compensation is substituting for lower increases in salary for affected executives, but not for annual cash bonuses. In fact, the results suggest that bonus compensation is also increasing as a percentage of total compensation. In summary, the results indicate that firms and their executives are acting in a way consistent with the incentives provided by section 162(m).

Purpose – This chapter examines how those who study issues related to radicalization and counter-radicalization have recently drawn from the experiences of former extremists to inform our understanding of complex issues in terrorism and extremism studies.

Approach – The authors synthesize the empirical research on radicalization and counter-radicalization that incorporates formers in the research designs. In doing so, the authors trace these research trends as they unfold throughout the life-course: (1) extremist precursors; (2) radicalization toward extremist violence; (3) leaving violent extremism; and (4) combating violent extremism.

Findings – While formers have informed our understanding of an array of issues related to radicalization and counter-radicalization, empirical research in this space is in its infancy and requires ongoing analyses.

Value – This chapter provides researchers, practitioners, and policymakers with an in-depth account of how formers have informed radicalization and counter-radicalization research in recent years as well as an overview of some of the key gaps in the empirical literature.

Archive footage is now a staple of much cinematic and broadcast production. This chapter explores some of the ways in which archival material has been recycled and considers some of the tensions between filmmakers, archivists, and audiences throughout the process of research, production, and screening. It considers some of the controversies associated with the repositioning of material in short-form, narrative and documentary filmmaking, particularly in relation to content that was never intended for exhibition in the public sphere. Drawing upon Benjaminian ideas of accessing authenticity in a form that has been reproduced, it considers the responsibility of both filmmaker and viewer in critiquing moving image content that has borrowed, self-consciously or surreptitiously, from earlier filmic forms. It concludes by making recommendations for an ethical approach to recycling archival material in research contexts that are pertinent to the burgeoning field of academic creative practice, with a particular focus on the stakeholders involved and a reasonable contextual positioning of the source material in its remediated form.

Drawing on a larger study of coaches, parents, and children involved in nonelite sport in New Zealand, this chapter examines Jay Coakley's (2021) concept of the “Great Sport Myth” (GSM), whereby a strong belief in the innate purity and goodness of sport produces a reluctance to criticize it. This chapter emphasizes the developmental outcomes that parents and children believe are gained through sport and demonstrates the ways that parents relinquish control to coaches and reinforce the dominance of the coach as the decision-maker through their belief in the strength of the GSM. These findings are significant, given the large number of abuse cases that have come to light in sport in recent decades where the absence of parental intervention is marked. Not only are children socialized by their time in sport, but so too are parents, who are taught that they are “good” parents if they trust the work of the coach. The findings are also at odds with a prevailing neoliberal emphasis on individualization, especially in education policy and practice, where parents are more likely to intervene to assert the individualized needs of their children. This study is unique in addressing the relatively neglected experiences of those who play at the competitive, but not serious or elite, end of sport.

This chapter examines the definitions of bullying used by students and adults in elementary schools and the effects that these definitions had within the broader school culture.

I combine interviews with 53 students and 10 adults and over 430 hours of participant observation with fifth grade students at two rural elementary schools.

Definitions of bullying held by those in these schools typically differed from those used by researchers. Even when individuals held definitions that were in line with those used by researchers, however, a focus on identifying bullies rather than on behaviors that fit definitions of bullying contributed to a school culture in which negative interactions were normalized and student reports of these behaviors were discouraged.

This study is limited to two elementary schools in the rural Midwest and cannot be seen as representative of all schools. Support for my findings from other research combined with similar definitions and school cultures in both schools, however, suggest that these definitions and practices are part of a broader cultural context of bullying in the United States.

These findings suggest that schools might be better served by focusing less on labels like “bully” and more on particular behaviors that are to be taken seriously by students, teachers, staff members, and principals.

Although other researchers have studied definitions of bullying, none have combined these definitions with observational data on the broader school contexts in which those definitions are created and used.