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Article
Publication date: 3 September 2018

Wen Zheng, Senarath Dharmasena, Oral Capps Jr and Ramkumar Janakiraman

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.

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 8 no. 3
Type: Research Article
ISSN: 2044-0839

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Book part
Publication date: 23 November 2011

Abstract

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Missing Data Methods: Cross-sectional Methods and Applications
Type: Book
ISBN: 978-1-78052-525-9

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Book part
Publication date: 23 November 2011

David M. Drukker

“The Elephant in the Corner: A Cautionary Tale About Measurement Error in Treatment Effects Models” by Daniel L. Millimet discusses the current use of the…

Abstract

“The Elephant in the Corner: A Cautionary Tale About Measurement Error in Treatment Effects Models” by Daniel L. Millimet discusses the current use of the unobserved-outcome framework to estimate population-averaged treatment effects, and it exposes the sensitivity of these estimators to assumption of no measurement error. The Monte Carlo simulation evidence in this chapter indicates that “nonclassical measurement error in the covariates, mean-reverting measurement error in the outcome, and simultaneous measurement errors in the outcome, treatment assignment, and covariates have a dramatic, adverse effect on the performance of the various estimators even with relatively small and infrequent errors” (Millimet article, p. 1–39). To some extent, all the estimators analyzed by Millimet are based on weak functional form assumptions and use semiparametric or nonparametric methods. Millimet's results indicate the need for measurement error models be they parametric or nonparametric models, see Schennach (2007), Hu and Schennach (2008), and Matzkin (2007) for some recent research in nonparametric approaches. Chapter 7 develops a Bayesian estimator that can handle some of the measurement errors discussed in this chapter.

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Missing Data Methods: Cross-sectional Methods and Applications
Type: Book
ISBN: 978-1-78052-525-9

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Article
Publication date: 1 January 1988

Randall S. Billingsley, Dana J. Johnson and R. Penny Marquette

Numerous motives for merger have been proposed and empirically evaluated. While the avoidance of bankruptcy has been suggested as a plausible motive for merger in the…

Abstract

Numerous motives for merger have been proposed and empirically evaluated. While the avoidance of bankruptcy has been suggested as a plausible motive for merger in the financial literature, this motive has been the object of scant empirical investigation. Although recent empirical evidence supports the existence of a bankruptcy motive, no research effort has yet identified those factors which explain why a financially distressed firm is acquired rather than destined to ultimate bankruptcy. The current study seeks to contribute to the literature on bankruptcy avoidance as a merger incentive by developing a logit model which explains, estimates and predicts the probability that a financially troubled firm will be acquired rather than end up bankrupt.

Details

Managerial Finance, vol. 14 no. 1
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 14 July 2006

Abstract

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The Hidden History of 9-11-2001
Type: Book
ISBN: 978-1-84950-408-9

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Article
Publication date: 20 June 2016

Gun Abrahamsson, Hans Englund and Jonas Gerdin

This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why…

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1128

Abstract

Purpose

This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face interactions.

Design/methodology/approach

An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for our analysis.

Findings

The empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve radical improvement targets, but that the ways in which existing and new metrics are perceived and mobilized during face-to-face interactions change over time. The study provides both a detailed account of the emergent nature of the transformation process and a number of mechanisms as to why managers (inter-)act the way they do to produce such change.

Originality/value

The paper problematizes the generally held view that MA numbers and metrics primarily work as a structuring device in face-to-face interactions, and also, how the processes are constituted through which MA is transformed into such a structuring device. The paper also adds new insights to our understandings of why managers (inter-)act the way they do to produce MA change.

Details

Qualitative Research in Accounting & Management, vol. 13 no. 2
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 1 November 1995

Leslie Gofton

Consumption of ready‐made meals and snacks has rapidly increased inrecent years. The increasing importance and value of time resourcesgenerates a greater demand for…

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2404

Abstract

Consumption of ready‐made meals and snacks has rapidly increased in recent years. The increasing importance and value of time resources generates a greater demand for convenience in food. Discusses time budgets and time famines, explanations for which are not self‐evident. Convenience is multifaceted, socially located and related to experience over time. Discusses whose time is being saved by convenience foods, and also changes in the culture of food and eating. Concludes that convenience in modern food habits is a complex and controversial issue. Unless we take the complexity of (post) modern consumer culture seriously, we shall continue to misunderstand, and misrepresent, the changes which are actually under way.

Details

British Food Journal, vol. 97 no. 10
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 7 October 2014

Robert Smith

The purpose of this paper is to explore the under researched interface between entrepreneur and family business stories and in particular the form and structure of…

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1435

Abstract

Purpose

The purpose of this paper is to explore the under researched interface between entrepreneur and family business stories and in particular the form and structure of second-generation entrepreneur stories. It illustrates how second-generation entrepreneur stories can be (co)authored to narrate an alternative entrepreneurial identity within a family business setting.

Design/methodology/approach

From a desk based review of relevant literature a number of conceptual storyline models are developed and these are used to better understand second-generation entrepreneur/family business stories.

Findings

The authorial process allows individual family members the freedom to craft contingent stories which fit their circumstances. The paper also examines the research process of co-authoring research with respondents and how this adds value to the process. The findings are mainly relevant to theory building.

Research limitations/implications

There are obvious limitations to the study in that the conceptual model is only compared against one second-generation entrepreneur story and that clearly further research must be conducted to establish the veracity of the storyline models developed.

Practical implications

There are some very practical implications in relation to conflict resolution within family businesses in that the storying process allows individuals the freedom to author their own stories and place in family and family business history.

Originality/value

This paper highlights the contribution that an understanding of the interface between entrepreneur and family business stories can bring to understanding this complex dynamic.

Details

Journal of Family Business Management, vol. 4 no. 2
Type: Research Article
ISSN: 2043-6238

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