Goodbye Columbus: Accommodation Taxes and OTAs

2017 ◽  
Vol 59 (1) ◽  
pp. 61-66 ◽  
Author(s):  
Brumby McLeod ◽  
Stephen W. Litvin ◽  
Kirk C. Heriot ◽  
Andres Jauregui ◽  
Erin Dempsey

In 2006, the community of Columbus, Georgia, filed a lawsuit over uncollected accommodation taxes aimed at online travel agencies [OTAs]. Defendants included companies such as Expedia and Orbitz. In retaliation for the lawsuit, the OTAs delisted the city’s hotels from their sites. Several years later, the lawsuits were settled and normalcy returned. The delisting period provided an interesting set of circumstances that allowed exploration of the power balance between OTAs and municipalities. It also provided, using nonexperimental “real-life” data, some insight into an issue that has received significant trade and academic attention—the influence of OTAs upon hotel occupancies and rates. The results provided should be of interest to communities and their tourism officials in disputes similar to that experienced by Columbus. Hoteliers, the third party caught in the crossfire of these disputes, will also find the research results of value.

Information ◽  
2021 ◽  
Vol 12 (9) ◽  
pp. 347
Author(s):  
Huanqing Cui

Debt is common in daily transactions, but it may bring great harm to individuals, enterprises, and society and even lead to a debt crisis. This paper proposes a weighted directed multi-arc graph model DebtG of debts among a large number of entities, including individuals, enterprises, banks, and governments, etc. Both vertices and arcs of DebtG have attributes. In further, it defines three basic debt structures: debt path, debt tree, and debt circuit, and it presents algorithms to detect them and basic methods to solve debt clearing problems using these structures. Because the data collection and computation need a third-party platform, this paper also presents the profit analysis of the platform. It carries out a case analysis using the real-life data of enterprises in Huangdao Zone. Finally, it points out four key problems that should be addressed in the future.


2016 ◽  
Vol 8 (1) ◽  
pp. 78-98 ◽  
Author(s):  
Dániel Topál ◽  
István Matyasovszkyt ◽  
Zoltán Kern ◽  
István Gábor Hatvani

AbstractTime series often contain breakpoints of different origin, i.e. breakpoints, caused by (i) shifts in trend, (ii) other changes in trend and/or, (iii) changes in variance. In the present study, artificially generated time series with white and red noise structures are analyzed using three recently developed breakpoint detection methods. The time series are modified so that the exact “locations” of the artificial breakpoints are prescribed, making it possible to evaluate the methods exactly. Hence, the study provides a deeper insight into the behaviour of the three different breakpoint detection methods. Utilizing this experience can help solving breakpoint detection problems in real-life data sets, as is demonstrated with two examples taken from the fields of paleoclimate research and petrology.


2014 ◽  
Vol 25 (4) ◽  
pp. 233-238 ◽  
Author(s):  
Martin Peper ◽  
Simone N. Loeffler

Current ambulatory technologies are highly relevant for neuropsychological assessment and treatment as they provide a gateway to real life data. Ambulatory assessment of cognitive complaints, skills and emotional states in natural contexts provides information that has a greater ecological validity than traditional assessment approaches. This issue presents an overview of current technological and methodological innovations, opportunities, problems and limitations of these methods designed for the context-sensitive measurement of cognitive, emotional and behavioral function. The usefulness of selected ambulatory approaches is demonstrated and their relevance for an ecologically valid neuropsychology is highlighted.


Author(s):  
Eleni Pantazi ◽  
Alexios Travlos ◽  
Evaggelia Vogiatzi ◽  
Ifigenia Kostoglou-Athanassiou

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