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This research investigates the effect of imposing a tax on sugar-sweetened beverages (SSBs) on the likelihood of purchasing SSBs. We design and test an experimental framework that examines this and the effects of providing an explanation about the presence of an SSB tax and information about the negative health effects of consuming SSBs. Consistent with Elbel, Taksler, Mijanovich, Abrams, and Dixon (2013) and Taylor, Kaplan, Villas-Boas, and Jung (2019), we find that imposing a tax, in addition to increasing the conspicuousness of the tax by explaining the presence of a tax (and in some cases, the negative health effects) reduces the likelihood of purchasing an SSB anywhere from 8.39% to 18.15%. We contribute to the public health and tax policy literature by testing consumer choice in a controlled experimental setting and considering the effect of individual differences on the choice to purchase SSBs. Imposing a tax on SSBs may be an effective tool for decreasing SSB consumption that is made more effective when the tax is conspicuous.

This study aims to investigate Australian civil tribunal decisions to ascertain compliance with decisional quality standards in Australian law, with a particular focus on strata and community title cases.

An orthodox doctrinal legal analysis and assessment of cases and tribunal policies was adopted. All Australian jurisdictions were surveyed, including federal, state and territory jurisdictions. The case law in each jurisdiction was screened to identify whether the principles applicable to decisional quality were engaged and then analysed as to the extent of that engagement.

Where a party presents a substantial, clearly particularised argument relying upon established facts, tribunals are obliged to address those facts and the arguments by way of an active intellectual process. However, appellate decisions disclose a degree of deference not often accorded to judicial officers, and there is a need for a more disciplined approach to ascertain whether any errors have been made by a tribunal lie on the critical path to the decision. As strata and community title disputes become more complex, the importance of decisional quality standards can only increase.

Up to date as of 1 March 2023.

The present position would appear to be that where a party presents a substantial, clearly particularised argument relying upon established facts, a tribunal must address its mind to those facts and the arguments by way of an active intellectual process. The requirement is limited to circumstances prescribed by a statute and factual and legal issues which are necessary to be determined in order for the tribunal to be satisfied as to circumstances prescribed by a statute. However, where the errors are not gross and plainly obvious, appeals from defective tribunal decisions are unlikely to succeed. There is a degree of deference not often accorded to judicial officers. That deference is unfortunate when tribunals are allocated jurisdiction over what quite often are significant property disputes.

The impact on community living of uncorrected poor quality tribunal decisions can be immense, depending on the degree of error. For example, water ingress into people’s homes might remain unremedied for many years, as, for example, occurred in the Marinko case.

The research and analysis is entirely original. A search of journals and textbooks did not identify any prior analysis, at least in the Australian context, relating to decisional quality standards of tribunals.

This study aims to understand how traveling Instagrammers should be characterized by bridging socio-psychological concepts with Instagram usage and travel typologies.

Using analysis of variance, differences between non-Instagrammers and passive and active users were identified with regard to their personality traits and human values; traveling Instagrammers and their travel types were characterized in more detail using k-means clustering, and, finally, posting behavior was examined using multiple regression.

The results demonstrate significant differences between the user groups in terms of their personality traits, their human values and their travel behavior. The multiple regressions provide deeper insights into tourists’ Instagram posting.

This study was conducted on 1,100 German travelers, meaning that the results are only valid for this cultural context. All data were collected using an online panel and participants received incentives, and thus extrinsic rewards, instead of using merely intrinsic motivation to take part in the survey.

This study contributes to a better understanding of Instagram usage behavior when traveling and adds valuable insights to this field of research. At the same time, the results are relevant for tourism businesses wishing to optimize their communication and marketing strategies.

The purpose of this paper is to identify the influence exerted by a quality management system (QMS) under ISO 9001: 2015 on the quality of public services organizations in Mexico.

The methodological design was quantitative, explanatory, observational and transversal, for which a sample of 461 public servants from the state of Guanajuato, Mexico was obtained. To test the hypotheses, a structural equation model (SEM) was developed through the statistical software Amos v.21. For the analysis of the data, software SPSS v.21 was used. Regarding the goodness and adjustment indices of the SEM (χ² = 720.09, df = 320, CFI = 0.933, TLI = 0.926 and RMSEA = 0.05) which, therefore, proved to be acceptable.

According to the results obtained through the SEM model, the QMS under ISO 9001: 2015 is positively and significantly influenced tangible aspects (β₁ = 0.79, p < 0.01), reliability (β₂ = 0.90, p < 0.01), related to response quality (β₃ = 0.93, p < 0.01), guarantees (β₄ = 0.91, p < 0.01) and empathy (β₅ = 0.88, p < 0.01) of the quality related to public services in Mexico. The study’s key contribution is that it discovered that implementing a QMS in accordance with the ISO 9001: 2015 standard has an impact on the quality of public services, with the most influential quality of response. Similarly, the assurance and dependability of service quality turned out to be important in providing public service quality.

In this paper, the QMS was only evaluated as a variable that intervenes in the process of obtaining quality in public service under the ISO 9001 standard in its 2015 version. In this regard, the results’ trustworthiness is limited to the extent that the findings may be generalized in the state of Guanajuato, Mexico’s public service. As a result, the scientific community is left primarily focused on service quality to promote new future research.

The ISO 9001: 2015 standard’s QMS is one of the tools for success in both the commercial and government sectors. However, there are practical limitations, which focus on the time during which managers exercise their vision in the public sector: first, the dynamics that managers play in public policy; second, the length of time they have served in public office; and third, the interest of directors of public institutions to improve the quality of service provided by the government. Other practical consequences concern organizational culture and identity, public servant commitment, senior management or secretaries of government, as well as work and training.

The findings of this paper are important and valuable because they foster knowledge generation in the public sector through the ISO 9000 quality area. A model that permits the adoption and implementation of a QMS based on the ISO 9001: 2015 standard in public organizations that seek to provide quality in their services offered to the user is also presented to the literature. Similarly, the paper is important because there is currently insufficient research focusing on the variables examined in the context of public service in Mexico.

The study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption. Scholars have called for further examination of the effects of IFRS adoption on auditors, with an emphasis on the importance of analyzing emerging markets that are characterized by enforcement challenges and lack of proper infrastructure. It focuses on a unique feature of Russian companies – dual audits under Russian Accounting Standards (RAS) and IFRS – and investigates changes in audit concentration and audit quality for the two audit markets.

The authors rely on the audited financial statements of Russian public companies and perform pre-/post-IFRS adoption estimation using a logit regression to ascertain whether public firms change auditors from local firms with limited IFRS expertise to those with global reputation, namely Big 4 audit firms. Further, they examine whether the change in audit market concentration post-2012 affects audit quality as proxied by companies' propensity to receive a modified audit opinion and discretionary accruals. Auditor attributes were hand-collected from audited financial statements and matched with financial variables from Datastream.

The IFRS audit market was dominated by the Big 4 audit firms prior to 2012, and there is strong evidence that audit market share (concentration) increases for IFRS reports but not for RAS reports. In addition, companies are more likely to choose a Big 4 audit firm for an RAS audit, conditional upon a Big 4 firm conducting the IFRS audit. The authors do not find evidence of decrease in the probability of audit firms issuing a modified audit opinion under either RAS or IFRS, indicating that, in the Russian setting, increased auditor concentration post-IFRS adoption does not lead to enhanced risk or decline in audit quality. Moreover, they find that discretionary accruals decline post-2012. Overall, the findings indicate that the concern of global regulators regarding audit market concentration is not justified.

The Russian reporting environment is unique and generally characterized by significant agency problems, and the study’s estimation sample is not large, compared to prior studies conducted predominantly in Western jurisdictions. Nevertheless, the authors shed light on the audit concentration phenomenon within emerging markets, for which empirical evidence is scarce. Future research could explore the impact of other capital market events and exogenous shocks, not limited to IFRS adoption, on the characteristics of Russia's audit market.

The IFRS reporting regime is commonly associated with enhanced reporting quality and improved information transparency among public companies. Yet, impairment of audit quality as a result of IFRS-driven increase in audit market share of Big 4 can potentially negate these capital market effects. This study shows that the concerns of global regulators are not valid and that audit quality does not change with increased share of Big 4 post-IFRS adoption.

Dual audits, whereby companies must prepare two sets of financial statements per the IFRS mandate, are not unique to Russia, and the evidence of IFRS reporting on the structural changes in the audit market and implications for audit quality under a dual regime is scarce. Accordingly, the study's findings are important and timely and are expected to aid regulators of countries that have announced or are contemplating the adoption of IFRS for public reporting purposes.

There is an increasing interest in the international management literature in cultural differences between in-country regions. Yet, the regions of any country may be merely political products and not necessarily cultural units. The goal of this article is to propose clear empirical criteria for deciding if a set of entities, such as a country's administrative regions, can be legitimate units of cross-cultural analysis and to test these criteria in an empirical study.

The authors review the literature on what constitutes a unit of cross-cultural analysis and propose empirical criteria. For instance, the regions of a given country are meaningful units of cross-cultural analysis if one can replicate (an) established dimension(s) of culture at the regional level, including some of the dimension(s)' antecedents and predictive properties. The authors apply this test in the context of the Russian Federation (RF), using an RF database (18,768 respondents from 60 administrative regions) with items borrowed from the World Values Survey.

The RF regions pass the authors’ test. At the regional level, the selected items yield an individualism-collectivism (IDV-COLL) dimension that is similar to its nation-level counterpart in the revised Minkov-Hofstede model in terms of concept and antecedents (wealth differences and geographic latitude) and outcomes that are relevant in business (innovation rates and quality of governance). The authors also find other patterns that confirm the properties of RF regions as meaningful units of cultural analysis.

The authors’ criteria and the test based on them are suitable for large countries, with significant geo-climatic variety and ethnic diversity, but may be inapplicable in small countries with less diversity. It is questionable if the latter countries contain enough cultural variation to justify a cross-cultural analysis of their sub-national regions.

The authors’ criteria can be used in future research in any large country to decide if its regions justify a cross-cultural analysis in the field of management and business or any other field.

Cultural differences within a country are important as they may inform political and management decisions. Yet, to demonstrate that those differences are real, and not imaginary, one needs a methodology like the authors’.

The study contributes to the discussion of the meaningfulness of in-country regions as cultural units for cross-cultural analysis in international business by focusing on the RF.

Economy-wide crises create major challenges for small and medium enterprises (SMEs). Existing studies emphasize the crucial role of contrasting behavioral strategies, effectuation and causation in SMEs' adaptation to crisis conditions. Yet, prior literature concentrated predominantly on exploring the impact of effectuation and causation on firm performance rather than survival. The authors present and empirically test a theoretical model explaining how behavioral strategies affect SME survival during an economy-wide crisis under different levels of environmental dynamism.

The authors propose a theoretical framework based on the combination of the effectuation literature and the emerging variance-based perspective on entrepreneurial actions. The theoretical model is then tested using a sample of Russian SMEs during a period of economic adversity and recovery (2015–2019).

The empirical results reveal that causation reduces the probability of firm survival in dynamic environments, while effectuation increases the chance of survival irrespective of the state of the environment. In a nutshell, the study provides evidence that the effectuation logic serves a viable way for SMEs to increase the chances of survival through the economic shock and subsequent recovery period.

For the first time in the literature, the authors demonstrate the role of behavioral strategy (effectual and causal) as a crucial antecedent of SME survival in the short and medium term, particularly during an economy-wide downturn. Furthermore, the study demonstrates the power of variability-based theorizing for explaining and predicting the survival/failure implications of entrepreneurial actions.

Rural education research has historically been cast in a deficit lens, with rural places characterized by their problems or shortcomings, as if the way of understanding rural itself is to compare it to nonrural locales. These intransigent and narrow perceptions of rurality hinders recognition of the assets and possibilities of rural places. The purpose of this paper is to apply community-empowering, transgressive knowledge to analyses of rural communities to advance rural education research and practice.

In this conceptual paper, the authors propose an asset-based, conceptual framework to ground rural research and education practices: rural cultural wealth.

The authors describe and explore the concept of rural cultural wealth within the context of education. Furthermore, the authors discuss the dynamics of rurality and propose four constructs that comprise the rural cultural wealth framework, rural resourcefulness, rural ingenuity, rural familism and rural community unity, and consider implications for future research and practice.

The goal of this paper is to advance a rural cultural wealth framework aimed to interrupt social reproduction of educational inequities that impact rural students.

This commentary aims to identify the myopic drift of the marketing discipline and to opine on the areas in which the leadership of service scholars is needed. The authors identify specific areas where the input of service scholars is needed to enable the discipline to better contribute to users, providers, and society. For example, the growing gap between marketing scholarship and practical business needs is acknowledged, emphasizing the unique position of service scholars to bridge this divide. While consumer well-being is crucial, the exclusive focus on behavioral science is critiqued. Marketing’s roots are deeply connected to economics, shaping consumer choices, and service scholars can help revive marketing’s essence.

Personal reflections and historical literature assessment.

The services discipline is caught in the general myopic behavioral drift of the marketing discipline. However, they are well positioned to reverse the trend by seeking leadership in PhD programs, journal editorships and review boards, faculty recruiting, hiring and promotion, and by continuing its engagement with industry professionals.

The authors suggest extensive goals for service scholars. To accomplish these goals, it will be necessary to challenge the increasing behavioral drift of the majority of existing scholars in the discipline.

This work is original and controversial. It is meant to inspire discussion and focus attention on the problems inherent in the increasingly myopic behavioral orientation of the members of the discipline’s academic community.