This paper derives equivalent gross salary for Major League Baseball free agents weighing offers from teams based in states with different income tax rates. After discussing tax law applicable to professional sports teams’ players, including “jock taxes” and the interrelationship of state and federal taxes, this paper builds several models to determine equivalent salary. A base-case derivation, oversimplified by ignoring nonsalary income and Medicare tax, demonstrates that salary adjustment from a more tax expensive state’s team requires solely a state (but not federal) tax gross-up. Subsequent derivations, introducing nonsalary income and Medicare tax, demonstrate full Medicare but small federal tax gross-ups are also required. This paper applies the model to equalize salary offers from two teams in different states in a highly stylized example approximating the 2010 free agency of pitcher Cliff Lee. Aspects of the models may also be used to inform other sports’ players of their after-tax income if salary caps limit the ability to receive adequately grossed-up salaries.
Lawrence E. Armstrong, Evan C. Johnson, Amy L. McKenzie, Lindsay A. Ellis and Keith H. Williamson
This field investigation assessed differences (e.g., drinking behavior, hydration status, perceptual ratings) between female and male endurance cyclists who completed a 164-km event in a hot environment (35 °C mean dry bulb) to inform rehydration recommendations for athletes. Three years of data were pooled to create 2 groups of cyclists: women (n = 15) and men (n = 88). Women were significantly smaller (p < .001) than men in height (166 ± 5 vs. 179 ± 7 cm), body mass (64.6 ± 7.3 vs. 86.4 ± 12.3 kg), and body mass index (BMI; 23.3 ± 1.8 vs. 26.9 ± 3.4) and had lower preevent urinary indices of hydration status, but were similar to men in age (43 ± 7 years vs. 44 ± 9 years) and exercise time (7.77 ± 1.24 hr vs. 7.23 ± 1.75 hr). During the 164-km ride, women lost less body mass (−0.7 ± 1.0 vs. −1.7 ± 1.5 kg; −1.1 ± 1.6% vs. −1.9 ± 1.8% of body weight; p < .005) and consumed less fluid than men (4.80 ± 1.28 L vs. 5.59 ± 2.13 L; p < .005). Women consumed a similar volume of fluid as men, relative to body mass (milliliters/kilogram). To control for performance and anthropomorphic characteristics, 15 women were pair-matched with 15 men on the basis of exercise time on the course and BMI; urine-specific gravity, urine color, and body mass change (kilograms and percentage) were different (p < .05) in 4 of 6 comparisons. No gender differences were observed for ratings of thirst, thermal sensation, or perceived exertion. In conclusion, differences in relative fluid volume consumed and hydration indices suggest that professional sports medicine organizations should consider gender and individualized drinking plans when formulating pronouncements regarding rehydration during exercise.
Daniel Erlacher and Michael Schredl
Nocturnal dreams can be considered as a kind of simulation of the real world on a higher cognitive level. Within lucid dreams, the dreamer is able to control the ongoing dream content and is free to do what he or she wants. In this pilot study, the possibility of practicing a simple motor task in a lucid dream was studied. Forty participants were assigned to a lucid dream practice group, a physical practice group and a control group. The motor task was to toss 10-cent coins into a cup and hit as many as possible out of 20 tosses. Waking performance was measured in the evening and on the next morning by the participants at home. The 20 volunteers in the lucid dream practice group attempted to carry out the motor task in a lucid dream on a single night. Seven participants succeeded in having a lucid dream and practiced the experimental task. This group of seven showed a significant improvement in performance (from 3.7 to 5.3); the other 13 subjects showed no improvement (from 3.4 to 2.9). Comparing all four groups, the physical practice group demonstrated the highest enhancement in performance followed by the successful lucid dream practice group. Both groups had statistically significant higher improvements in contrast to the nondreaming group and the control group. Even though the experimental design is not able to explain if specific effects (motor learning) or unspecific effects (motivation) caused the improvement, the results of this study showed that rehearsing in a lucid dream enhances subsequent performance in wakefulness. To clarify the factors which increased performance after lucid dream practice and to control for confounding factors, it is suggested that sleep laboratory studies should be conducted in the future. The possibilities of lucid dream practice for professional sports will be discussed.
apply in an athletic trainer’s specific clinical roles. They will also be able to examine how worker’s compensation and the professional sports league’s rules intersect with HIPAA. Registration is open now at www.nata.org/career-education/education/events/webinars . Honors & Awards Nominations Open
Taylor M. Henry
Jordan and Magic Johnson. At the same time, Leonard positions Feagin’s ( 2013 ) concept of the white racial frame as a central framework for interpreting whiteness as an unspoken norm in North American collegiate and professional sports. The book also engages discourses of white victimhood and reverse
Samuel M. Clevenger
-first century globalization of professional sports, the authors’ cross-disciplinary framework allows them to examine broader definitions of play and questions of physical activity in the evolution of global human societies. Thus, chapters are devoted to such fascinating topics as the role of the active body in
Frederik Ehlen, Jess C. Dixon and Todd M. Loughead
him to pursue his dream of becoming a leader in the hypercompetitive industry of professional sports. In his reflections, Peddie emphasizes the importance of leadership development—a topic that has received attention by sport management scholars in this journal (e.g., Spence, Hess, McDonald
Emma S. Ariyo
to succeed in academics and on the field. Lastly, he examines the minor league systems of baseball and hockey, where institutional focus is on player development for a parent club. Chapter 4 deals with players’ experiences in the four major professional sports leagues in the US (National Football
Travis R. Bell
challenge of keeping stats without the technological assistance seen in college and professional sports. The book concludes with a consistent and necessary reminder that clichés are common in sports and highlight inexperience in sport reporting. Gisondi presents a concise synopsis of how to cover sports at
James J. Zhang
teams for professional baseball, opportunities in marque professional sports, staging mega or major sport events, and legacy and impact management of the Olympic Games. As these are logically presented as the most pertinent issues for the sport industry in Latin America today, they are comprehensively