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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.

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.

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.

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

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.

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.

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.

The purpose of this paper is to serve as a comprehensive review of short-term study abroad (STSA) outcomes to help guide future STSA and study abroad (SA) scholars and practitioners in the further development of the field.

This paper is the first comprehensive and systematic review of all outcomes of STSA programs within the SA body of research based on 156 papers.

The study provides the first comprehensive classification of all previously studied STSA outcomes (85) into six categories: cross-cultural outcomes, STSA pedagogy outcomes, personal and professional outcomes; language outcomes; teacher and faculty outcomes; and other outcomes. Distinct sub-categories are identified that provide insights on the current landscape of STSA and related research.

This study makes a significant contribution to the theory and practice of SA, and among the key contributions are a systematic understanding of the scale and scope of STSA outcomes; insights on the most efficient design of future STSA programs; and an expanded understanding of the role and importance of STSA programs in international education. Furthermore, a comprehensive STSA outcomes map develops an extensive research agenda.

While the COVID-19 pandemic currently limits the opportunities for STSA, given its previous popularity, the authors envisage a strong return in the coming years of this form of affordable and valuable global learning. STSA programs have become an important component of higher education and which require considerable resources from participants and educational institutions alike. Therefore, further research is needed to understand the impacts of STSA programs and to further improve program design. Such research will serve to better inform both academic understanding of the phenomenon and educational practice.

The study provides the first comprehensive classification of all studied STSA outcomes.

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.

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.

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.

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.

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.

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