unintended consequence
Recently Published Documents


TOTAL DOCUMENTS

396
(FIVE YEARS 139)

H-INDEX

27
(FIVE YEARS 5)

2022 ◽  
Author(s):  
Yao Cui ◽  
Andrew M. Davis

The growth of sharing economy marketplaces like Airbnb has generated discussions on their socioeconomic impact and lack of regulation. As a result, most major cities in the United States have started to collect an “occupancy tax” for Airbnb bookings. In this study, we investigate the heterogeneous treatment effects of the occupancy tax policy on Airbnb listings, using a combination of a generalized causal forest methodology and a difference-in-differences framework. While we find that the introduction of the tax significantly reduces both listing revenues and sales, more importantly, these effects are disproportionately more pronounced for residential hosts with single shared-space (nontarget) listings versus commercial hosts with multiple properties or entire-space (target) listings. We further show that this unintended consequence is caused by customers’ discriminatory tax aversion against nontarget listings. We then leverage these empirical results by prescribing how hosts should optimally set prices in response to the occupancy tax and identify the discriminatory tax rates that would equalize the tax’s effect across nontarget and target listings. This paper was accepted by Victor Martínez-de-Albéniz, operations management.


2021 ◽  
Vol 5 (12) ◽  
Author(s):  
Timothy Ferreira ◽  
Shree Ram Acharya ◽  
Ying Wai Li ◽  
David S. Parker ◽  
Athena S. Sefat ◽  
...  

Author(s):  
Helen T Allan

In this article I discuss the effects on the patient experience of isolation nursing during the CoronaVirus Disease (COVID)-19 pandemic. An unintended consequence of isolation nursing has been to distance patients from nurses and emphasise the technical side of nursing while at the same time reducing the relational or affective potential of nursing. Such distanced forms of nursing normalise the distal patient in hospital. I consider ways in which this new form of distanced nursing has unwittingly contributed to the continued commodification of nursing care in the British NHS. Autoethnography is used to describe and reflect on the illness experience, the experiences of caregivers and the sociocultural organisation of health care. The findings discuss three areas of the illness experience: intimate nursing care; communication; the ‘distanced’ patient experience.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lei Dong ◽  
Lei Wang ◽  
Wen-Wen Chien

Purpose The purpose of this paper is to examine the joint effect of supervisor influence and investor perspective on novice auditors’ assessments of accounting estimates. Design/methodology/approach The experiment used a 2 × 2 between-subjects design, randomly assigning proxies of novice auditors among four conditions. The authors manipulated the supervisor’s level of emphasis on evidence that suggests accounting estimate adjustment and whether auditors are prompted to take an investor perspective. Participants were asked to assess the misstatement risk of the allowance for doubtful accounts of the client company. Findings The authors find that auditors assign a higher (lower) risk of misstatement when their supervisor places high (low) emphasis on evidence suggesting accounting adjustment. The authors also find that contrary to the belief that taking the perspective of investors could enhance objectivity and independence, investor perspective leads to a decrease (rather than an increase) in auditors’ perceived risk of misstatement when the supervisor places low emphasis on evidence suggesting accounting adjustment. Originality/value This study provides early evidence on the efficacy of investor perspective and is one of the first to document an unintended consequence of asking auditors to take an investor perspective.


2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 23-24
Author(s):  
Brad Doebbeling ◽  
Haley Harelson ◽  
Michelle Houchins ◽  
Hallie Wine ◽  
Claire Pishko ◽  
...  

Abstract An unintended consequence of the physical distancing guidelines to prevent the spread of COVID-19 may be increased feelings of social isolation and loneliness in older adults. Purpose The purpose of this study was to identify successful strategies used in avoiding social isolation and feelings of loneliness in older adults (50+) during the pandemic. Methods Older adults (n=22) selected from a longitudinal study, Aging In the Time of COVID-19, who did not report loneliness, participated in a semi-structured interview via zoom. Individuals were asked a series of questions about how their lives were impacted by the pandemic and what they did to avoid social isolation and loneliness. Each interview was recorded and transcribed verbatim. transcripts were analyzed and categorized to identify common strategies. Results Participants were primarily female and white (100%) with a mean age of 64.7 years. Preliminary findings (n=5) suggest older adults developed several effective strategies for combating social isolation and feelings of loneliness, including purposely reaching out and “checking in” on others; engaging in exercise, either alone or with others, and engaging in outdoor activities, such as socially distanced in-person encounters. Other effective strategies included virtual events (e.g. community or local events, museums or concerts, etc.), using technology to communicate with friends and family, and practicing gratitude consistently. Conclusions Although older adults have been encouraged to stay at home and physically distanced throughout the pandemic, they have found ways to remain socially connected with friends, family, and community, despite not being physically together.


Contexts ◽  
2021 ◽  
Vol 20 (4) ◽  
pp. 76-76
Author(s):  
Ilana Horwitz ◽  
Kaylee Matheny ◽  
Natalie Milan

What seems like a resounding victory for pro-life advocates will have an unintended consequence: derailing the educational plans of millions of Americans—women and men.


2021 ◽  
Vol 37 (4) ◽  
pp. 615-644
Author(s):  
Marcelo F. Aebi ◽  
Lorena Molnar ◽  
Francisca Baquerizas

This paper tests a situational hypothesis which postulates that the number of femicides should increase as an unintended consequence of the COVID-19-related lockdowns. The monthly data on femicides from 2017 to 2020 collected in six Spanish-speaking countries—Argentina, Chile, Paraguay, Panama, Mexico, and Spain—and analyzed using threshold models indicate that the hypothesis must be rejected. The total number of femicides in 2020 was similar to that recorded during each of the three previous years, and femicides did not peak during the months of the strictest lockdowns. In fact, their monthly distribution in 2020 did not differ from the seasonal distribution of femicides in any former year. The discussion criticizes the current state of research on femicide and its inability to inspire effective criminal polices. It also proposes three lines of intervention. The latter are based on a holistic approach that places femicide in the context of crimes against persons, incorporates biology and neuroscience approaches, and expands the current cultural explanations of femicide.


Sign in / Sign up

Export Citation Format

Share Document