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Using data obtained from the National Conference of State Legislatures (NCSL), we investigate modifications in state tax codes to determine their characteristics, the apparent trends of state tax reform, and whether changes constituted comprehensive reform or mere incremental adjustments to existing tax structures. Based on the data, we find that few states achieved comprehensive tax reform in the 1990s despite the fiscal surplus that provided an environment conducive to widespread change. Moreover, we find that a significant number of changes that were enacted in the 1990s involved increases or decreases in state tax revenue that were ultimately tied to economic cycles. We suggest that adequacy in state tax collections may be the most common tax principle adhered to with regard to changes in tax structure. We also conclude that reform efforts in the 1990s were most successful when approached in an incremental fashion in the absence of a significant precipitating reform driver.

Although several studies evidence the positive outcomes of facilitation coaching style in various professional settings, it has received less attention in the health-care context. Thus, drawing on previous research and the tenets of Self-Determination Theory (Deci and Ryan, 1985), Job Demands-Resources Theory (Demerouti et al., 2001) and Conservation of Resources Theory (Hobfoll, 1989), this study aims to investigate the relationship between facilitation coaching style and adaptive performance in health-care professionals, considering a serial mediation mechanism in which job-related anxiety and informal field-based learning are antecedents of positive psychological capital (PsyCap).

Self-reported data were collected from 253 Romanian health-care professionals using a cross-sectional research design.

The authors found that facilitation coaching style reduces job-related anxiety and promotes informal field-based learning, thereby improving PsyCap and, ultimately, contributing to higher adaptive performance.

These results emphasize the critical role of facilitation coaching style in the health-care sector and provide actionable insights for health-care organizations seeking to enhance their staff’s adaptive performance and, consequently, patient care.

This study investigates the relationship between child gender and a CEO’s top management hiring decisions.

Hypotheses were tested using secondary data on 121 S&P 500 male CEOs, their children, and their top management teams.

Results indicate that child gender is associated with a male CEO’s TMT hiring decisions. Specifically, we find that male CEOs with only daughters were significantly more likely to hire women to their TMTs than male CEOs with only sons and those with both sons and daughters.

This study provides evidence for the roles of familiarity, learning, and empathy in reducing gender biases in selection decisions. Top management hiring decisions have wide implications for organizational settings in general and for the breaking of the glass ceiling in particular.

Reducing gender bias in top manager hiring decisions directly relates to the United Nations’ Sustainable Development Goal 5 of achieving gender equality as women are consistently under-represented at the top of organizations across the world.

By focusing on the hiring of top managers, this study includes hiring decisions that directly impact firm operations. To our knowledge, this is the first study to examine the relationship between child gender and executive hiring decisions with a US S&P 500 sample.

The purpose of this paper is to improve the understanding of green service. In particular, the focus is on identifying homopathic and heteropathic resource integration processes that preserve or increase the resourceness of the natural ecosystem.

Through an extensive multiple case study involving ten service providers from diverse sectors based on a substantial number of interviews, detailed accounts of green service are provided.

Six resource integration processes were identified: reducing, recirculating, recycling, redistributing, reframing and renewing. While four of these processes are based on homopathic resource integration, both reframing and renewing are based on heteropathic resource integration. While homopathic processes historically constitute a green service by mitigating the impact of consumption on the environment, heteropathic resource integration increases the resourceness of the natural ecosystem through emergent processes and the (re)creation of natural resources.

The present study breaks away from the paradigm that “green service” is about reducing the negative environmental impact of existing services, toward providing a green service that expands biological diversity and other natural resources.

Transformative service research on environmental sustainability is still in its infancy. The present study contributes through conceptualizing green service, redefining existing resource integration processes (reducing, recirculating, recycling) and identifying new resource integration processes (redistributing, reframing, renewing).

The purpose of this study is to explore how creative-cultural hotels can achieve sustainable service design through the development of a holistic conceptual framework.

The authors created this framework using a qualitative exploratory multi-case study of four creative-cultural hotels in Taiwan. The framework comprises strategic, organizational and interface levels to describe the design process and implementation of service offerings that co-create value within a multifaceted network of actors.

The findings of this study show that incorporating local arts and culture into sustainable service design can generate unique value and experiences for customers. From the perspective of sustainable development, these hotels seek to add value by using local creative and cultural resources to ensure that they have a sound commercial base from which to showcase their cultural features. As such, this study recommends that the hotel industry shift its focus to a paradigm that provides a strategic and sustainability-framed vision to create value for society while protecting local natural and cultural resources.

This multilevel model reframes the development of customer value constellations through a holistic understanding of user experience, eco-design practice, service encounters aligned with user touchpoints and front-line employee capabilities. To integrate the perspectives of both service providers and their customers, the proposed model embeds these stakeholders within a single model through the vehicle of local value co-creation. This holistic framework can assist in designing sustainable service within the hospitality industry to deliver better services and customer experiences. The findings provide an illustration of how the proposed multilevel sustainable-development-oriented service design framework can serve as a useful tool in guiding hotels toward corporate sustainability.