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The purpose of this paper is to investigate the factors affecting consumer demand for and the effects on tax on sparkling and non-sparkling bottled water in the USA.

Using nationally representative data from 62,092 households and tobit econometric procedure, conditional and unconditional factors affecting the demand for sparkling and non-sparkling bottled water were estimated.

The own-price elasticity of demand for sparkling and non-sparkling bottled water is −0.664 and −0.229, respectively. Coffee, fruit drinks, whole milk and tea are substitutes for non-sparking bottled water. Non-sparking bottled water, coffee, fruit drinks and whole milk are substitutes for sparking bottled water. Household income, race, region and presence of children significantly affect the demand for bottled water. A 10 percent increase in price due to a tax on bottled water decreased plastic use by 50 grams per household per year. This is equivalent to saving 9.5m pounds of plastic annually.

Data used in this analysis only captured at-home consumption of bottled water by US households. While tax on bottled water may reduce the consumption of bottled water, it may increase the consumption of competitive beverages such as carbonated soft drinks or fruit drinks. Although the use of plastic with regards to water bottles may go down as a result of the tax, the plastic consumption could go up with regards to consumers’ increased purchase of other beverages. This might contribute net increase plastic bottle consumption, undermining the effects of a bottled water tax.

To the best of the authors’ knowledge, this study is the first to look at demand and tax aspects with regards to disaggregated bottled water products.

This study aims to determine preference and concerns regarding tap vs bottled water and recommendations to increase tap water use in a US Midwest university. The authors propose interventions to increase tap water use based on survey results.

The authors conducted an online survey of the community of a regional comprehensive university in the St. Louis metro-east region (Illinois, USA). They analyzed 781 responses using mixed methods, and developed recommendations based on community-based social marketing principles.

Black respondents reported higher bottled water use than White respondents. Undergraduate students reported higher bottled water use than faculty or staff. Most respondents were concerned about cost and environmental impact for bottled water and taste and water quality for tap water. Chemical and safety concerns were specific and location-focused for tap water only. Concerns were similar to Safe Drinking Water Act mandated public information, such as prior reports of lead (Pb) in campus drinking water. Tap water taste concerns may relate to proximity to the water treatment plant, resulting in high residual chlorine levels. To increase tap water use in this community, the authors recommend persuasive information campaigns, improvements to infrastructure and distribution that increase tap water convenience, more transparent public reporting on tap water lead levels, management of residual chlorine levels, and establishment of institutional norms favoring tap water over bottled water.

The authors evaluate barriers to drinking tap water across multiple environmental and social systems. The methods used in this study combine mixed methods analysis and community-based social marketing. The findings integrate respondent demographics and concerns, local water quality, local and national contamination events, campus-specific sustainability initiatives and barriers, and national drinking water regulations.

This paper investigates how state governments used budget balancing strategies to cope with budget shortfalls in the fiscal years between 2009 and 2013. Using data from the Fiscal Survey reports and Comprehensive Annual Financial Statements (CAFRs) covering all fifty states, the paper summarizes and analyzes several types of strategies such as state savings, federal aid, revenue enhancement and expenditure cutting in response to budget shortfalls during and after the Great Recession of 2008. In addition, findings from the three case studies in New York, Texas and Washington show distinct patterns in these states’ choices of balancing strategies to cope with budget shortfalls. New York adopted a more balanced approach between revenue increasing and expenditure cutting strategies, whereas Washington and Texas implemented more severe expenditure cutting strategies to address budget shortfalls.

The purpose of this paper is to examine the rhetorical strategies used by organizations in support of propriety judgments concerning their products.

The approach taken entails discourse and rhetorical analysis of texts produced by leading firms in the bottled water industry, and by the industry’s trade association, surrounding issues of sustainability.

The analysis reveals rhetorical strategies invoked by firms to legitimate their economic, environmental and social performance.

This paper’s primary contribution is to research that informs the discursive aspects of legitimacy. As well, this study contributes to our nascent understanding of the microfoundations of sustainability.

Our knowledge of how organizations use different discursive strategies in support of legitimacy is relatively underdeveloped. By examining rhetorical strategies used in support of propriety judgments concerning organizations’ environmental, social and economic legitimacy, this study begins to fill gaps in our understanding.

The Sanitary Committee of a certain County Council, strong with the strength of recent creation, have lately been animated by a desire to distinguish themselves in some way, and, proceeding along the lines of least resistance, they appear to have selected the Public Analyst as the most suitable object for attack. The charge against this unfortunate official was not that he is incompetent, or that he had been in any way negligent of his duties as prescribed by Act of Parliament, but simply and solely that he has the temerity to reside in London, which city is distant by a certain number of miles from the much favoured district controlled by the County Council aforesaid. The committee were favoured in their deliberations by the assistance of no less an authority than the “Principal” of a local “Technical School”;—and who could be more capable than he to express an opinion upon so simple a matter? This eminent exponent of scientific truths, after due and proper consideration, is reported to have delivered himself of the opinion that “scientifically it would be desirable that the analyst should reside in the district, as the delay occasioned by the sending of samples of water to London is liable to produce a misleading effect upon an analysis.” Apparently appalled by the contemplation of such possibilities, and strengthened by another expression of opinion to the effect that there were as “good men” in the district as in London, the committee resolved to recommend the County Council to determine the existing arrangement with the Public Analyst, and to appoint a “local analyst for all purposes.” Thus, the only objection which could be urged to the employment of a Public Analyst resident in London was the ridiculous one that the composition of a sample of water was likely to seriously alter during the period of its transit to London, and this contention becomes still more absurd when it is remembered that the examination of water samples is no part of the official duty of a Public Analyst. The employment of local scientific talent may be very proper when the object to be attained is simply the more or less imperfect instruction of the rising generation in the rudiments of what passes in this country for “technical education”; but the work of the Public Analyst is serious and responsible, and cannot be lightly undertaken by every person who may be acquainted with some of the uses of a test‐tube. The worthy members of this committee may find to their cost, as other committees have found before them, that persons possessing the requisite knowledge and experience are not necessarily indigenous to their district. Supposing that the County Council adopts the recommendation, the aspirations of the committee may even then be strangled in their infancy, as the Local Government Board will want to know all about the matter, and the committee will have to give serious and valid reasons in support of their case.

The Dominion of New Zealand is not, at present, an exporter of canned fruits. The canned fruits which are made are made for home consumption. So far as the export trade of fruit is concerned the New Zealand growers have mainly concerned themselves with raw apples and to a smaller extent with pears. Everyone knows that the Dominion extends over a small range of low southern latitude; that it has a sunny and equable climate; a rainfall well distributed over the year; a variety of excellent soils. It will, in a word, grow almost anything, a fact that has not altogether proved to be an unmixed blessing. Up to 1876 its hundred thousand square miles of area was divided into nine provinces; after that date by the Provinces Act, 1876, the country was divided for administrative purposes into counties with powers of local self‐government. The central government, at Wellington, is responsible for the Acts referred to in this article, these Acts being applicable to the whole of the Dominion. Such legislative measures as have been passed in relation to the fruit industry have for their main object the development of fruit orchards, chiefly those of apples at present. In the year 1930–1, 3,539 tons of fruit were used in the making of jams, jellies, canned or bottled fruits and “other products.” The value of the fruit canned or bottled was £45,763, as against £165,655 for jams and jellies, and £119,104 for “other products” in the same period. This works out roughly to about 14 per cent. The Orchard Tax Act† (No. 25, 1927) provides for special taxation for the development of the fruit‐growing industry and the protection of orchards from fireblight.‡ Under Section 3 of the Act any fruit grower with 120 or more trees in his orchard shall pay one shilling for every acre or part of an acre. The minimum yearly tax under this section shall be five shillings. The term “fruit” includes apples, pears, quinces, oranges, lemons, peaches, nectarines, apricots, plums and cherries, and any other kind of fruit which may subsequently be declared by the Governor‐General in the Gazette. This is a good list of fruits and illustrates as well as anything of the kind can the great possibilities of New Zealand as a fruit‐growing country. Lemons are an important crop in North Island. Much of the lemons consumed in New Zealand are home grown, but it is desired to make the Dominion self‐supporting in this respect. The Poorman Orange, according to the New Zealand Journal of Agriculture, is becoming popular as a substitute for imported grape fruit. Oranges it seems have been cultivated with success since about 1875, as well as citron, lime and lemon in the neighbourhood of Auckland. Thompson (Naturalisation of Animals and Plants in New Zealand, 1922) quotes a remark by an officer of the brig “Hawes” in December, 1928, that he saw a few orange trees that had been introduced with success. The same author remarks that apples, pears, and, according to Major Cruise (1820), peaches had been introduced by the missionaries. It was about this time that missionary enterprise, which would appear to have been somewhat badly needed, made its appearance.

The purpose of this study is to describe and explain the relative water scarcity condition as one of the main problems encountered in Indonesia. It is caused by fierce competition between water users, water over consumption and high water price. The water conflict and increasing phenomena of relative water scarcity result in unequal access to water between the rich and the poor. This research is intended to contribute to a balanced water governance system that secures equal and fair access to water resources for all users.

A mixed method approach was used involving interviews with the owners of the established bottled water companies, the community leaders, guard for sluice gate, local NGOs and several government agencies.

Research results indicate that water policies and implementation are lacking coherency. It is also shown that the complex government structure with responsibilities divided over multiple agencies is responsible for this. The circular economy for water governance system used to find alternative solutions for reducing social conflicts so that the water will be made available to those who have no water access.

This research used only one location with a representative number of interviewees; hence, the findings are not possibly generalizable.

The combination of water legal framework and circular economy concept was used to reduce water scarcity

Water is a unique resource that does not receive enough attention among companies given its essential contribution to human life. Its uniqueness among all resources results from its environmental, socio-political and economic characteristics. The purpose of this paper is to explore water's uniqueness to companies, especially how one company, Coca-Cola, is currently managing this resource and to describe a few serious challenges that companies will face.

Coca-Cola has become a leader among these corporations, and we can learn from this company about suggested actions that others might want to use.

The major actions that companies must take relate to impact assessment and reporting, increased stewardship as a corporate responsibility, observing principles of sustainability and the increased recognition of water in all environmental policies and regulatory actions, partnerships with government and non-government organizations, and technology and design, i.e. allocating financial and human capital to develop new technologies.

Several corporations, in recognizing water's uniqueness as a resource, have taken actions for its management.

We can think of those with a cynical turn of mind who might consider not a little of the present output of the parliamentary machine as “harem scarem” law, but the indecent haste, the freak urgency of some politically inspired laws apart, it is only too obvious that law is being made under rush conditions, and the reasons are not far to seek. A hectic, over‐active party executive, feverishly pushing ahead with its policies produces impossible working conditions for the parliamentary draftsmen. Law, whether it is statute or regulation, has never been more complex than it is today; time allowed for parliamentary debate is completely inadequate; too many and varied interests have to be taken into account, to say nothing of the vast range of delegated legislation. The urgency of some legislation is doubtful; it is difficult to see the need for all the hurry; a little more time in proper debate would prevent some of the loopholes which subsequently appear and render the law more comprehensible; incomprehensibility and justice are rarely compatible. As Diplock L J., said in the Court of Appeal in Rex. v. Industrial Injuries Commissioner ex parte Cable (1968) 1 A.E.R., 9, a few months ago—“Judges have been at their wits' end to know what some of the provisions mean. It would be a good thing if time could be found to remedy the blemishes.”

The Milk and Cream Standards Committee, of which Lord WENLOCK is Chairman, have commenced to take evidence, and at the outset have been met by the difficulty which must necessarily attach to the fixing of a legal standard for most food products. The problem, which is applicable also to other food materials, is to fix a standard for milk, cream and butter which shall be fair and just both to the producer and the consumer. The variation in the composition of these and other food products is well known to be such that, while standards may be arrived at which will make for the protection of the public against the supply of grossly‐adulterated articles, standards which shall insure the supply of articles of good quality cannot possibly be established by legal enactments. If the Committee has not yet arrived at this conclusion we can safely predict that they will be compelled to do so. A legal standard must necessarily be the lowest which can possibly be established, in order to avoid doing injustice to producers and vendors. The labours of the Committee will no doubt have a good effect in certain directions, but they cannot result in affording protection and support to the vendor of superior products as against the vendor of inferior ones and as against the vendor of products which are brought down by adulteration to the lowest legal limits. Neither the labours of this committee nor of any similar committee appointed in the future can result in the establishment of standards which will give a guarantee to the consumer that he is receiving a product which has not been tampered with and which is of high, or even of fair, quality.