This research examines how consumers evaluate the fairness of price increases during collective stress situations. Across three collective stress situations (COVID-19, Black Lives Matter protests, and economic downturn), the authors confirm that a collective stress situation evokes feeling of nostalgia as a coping mechanism. When the collective stress situation is more severe, it heightens feelings of nostalgia, which then enhances consumer empathy, such that people tend to infer benevolent motives for a price increase. That is, consumers perceive the price increase as more fair. This research also reveals how a consumer’s political identity can moderate the impact of the perceived severity of the collective stress situation on nostalgia and thus price fairness. As a collective stress situation becomes more severe, conservatives (vs. liberals) experience greater nostalgia, leading to higher perceived fairness of price increases.
This study is the first to explore the impact of the January 6, 2021 Capitol riot on risk avoidance behavior and the spread of COVID-19. First, using anonymized smartphone data from SafeGraph, Inc., and an event-study approach, we document a substantial increase on January 6 in non-resident smartphone pings at the sites of the protest: the Ellipse, the National Mall, and the US Capitol Building. Then, using data from the same source and a synthetic control approach, we find that the Capitol riot led to an increase in stay-at-home behavior among District of Columbia residents, consistent with risk avoidance behavior and post-riot policies designed to limit large in-person gatherings. Finally, while we find no evidence that the Capitol riot substantially increased the spread of COVID-19 in the District of Columbia, we do find that counties with the highest inflows of out-of-town protesters experienced a 0.004 to 0.010 increase in the rate of daily cumulative COVID-19 case growth during the month following the event. These findings are exacerbated in counties without COVID-19 mitigation policies in place. Supplementary information: The online version contains supplementary material available at 10.1007/s00148-022-00914-0.
Although testing the effectiveness of crisis response strategies has been a prominent topic in crisis communication research, studies have rarely addressed whether the manipulation of these strategies accurately reflects their theoretical definitions in experiments. Through a systematic review, this study first identified nuances in the manipulation of apology, diminishing, and scapegoating strategies. The study then tested the effect of the variation of the same strategy on the public’s responses using three experiments. The findings revealed that an explicit apology was more effective than an implicit apology, while an apology with corrective action was even more effective than an apology alone. Internal scapegoating significantly harmed an organization compared to external scapegoating. Following the results of the study, researchers are encouraged to review their crisis response strategy manipulations to ensure the internal validity of experimental studies in crisis communication.
While the regulatory push towards principles-based standards in the United States and elsewhere is based on the notion that principles-based standards are more informative to capital market participants relative to rules-based standards, we do not know how principles-based standards impact accounting conservatism for U.S. firms. Using a measure of a firm's reliance on principles-based versus rules-based standards, we contribute to the literature by empirically examining the relation between conditional accounting conservatism and use of principles-based standards for U.S. firms. We find that conditional accounting conservatism is lower for firms relying more on principles-based standards, and this association is more pronounced for firms with greater earnings management incentives. However, the negative relation between conditional conservatism and use of principles-based standards is mitigated when there are contracting or litigation concerns. Additional analysis shows that reliance on principles-based standards also reduces unconditional accounting conservatism. Our findings are robust to using alternative measures of accounting conservatism, firm fixed effects, and a difference-in-difference model. Our evidence informs the FASB and the SEC that adoption of principles-based standards comes at a cost and has implications for regulators, auditors, analysts, investors, and others.
This case helps you to apply the concept of accrual accounting to a real-world situation and to understand the intertemporal effects of accruals on financial statements. It helps you to understand the importance of recording the economic substance of transactions rather than their mere form. In analyzing the case, you develop skills to research FASB Codification, identify applicable accounting standards, and use them to make professional judgments. You need to determine whether Toshiba’s accounting treatment is conceptually sound and whether it represents a faithful depiction of the Company’s economic reality. The case assignment improves your ability to think critically, work in groups, reach rational conclusions, and convincingly communicate them.
Twenty-six states require that women seeking an abortion wait between 18 and 72 h after receipt of counseling before the abortion can be completed. Thirteen states require that the counseling be given in person necessitating at least two visits to the provider. In April of 2015, Arkansas increased the waiting period for an abortion from 24 to 48 h and more significantly, required that women receive the counseling in person. The two-visit requirement, unnecessary from a medical standpoint, substantially increases the cost in terms of travel, lost work, child care, and exposure to stigma and harassment upon accessing abortion facilities. We use a regression discontinuity design to analyze the immediate effect of Arkansas’s 2015 mandatory waiting period (MWP) law on abortion rates. We use de-identified, individual-level data from the Arkansas Department of Health (DOH) on all abortions performed in Arkansas from 2000 to 2020. Our study is the first to use monthly individual data and stratify analyses by race/ethnicity, age, parity, marital status and schooling. Abortion rates fell 17 percent among all women, but 22 percent among white non-Hispanics and 14 percent among black non-Hispanics immediately after the law went into effect. We show that the law decreased abortion rates the most among unmarried adults with children. If Roe v. Wade is overturned, abortion will become illegal in Arkansas. Given the decline in abortion rates associated the MWP’s two-visit requirement, abortion rates will likely fall further as travel distance to the nearest legal provider increases.
How can we teach pronunciation when COVID‐19 has taken time away from in‐class interaction? Can intelligible speech be achieved through online pronunciation instruction to save time in the classroom? This article presents how homework‐based online pronunciation lessons can support intelligibility and comprehensibility in intermediate French learners. The shift to online instruction brought about by the novel coronavirus exacerbated language teaching and learning constraints already highlighted by foreign language (FL) research. However, it is important that FL courses keep preparing learners for global careers and interactions with native speakers—whether courses take place in‐person, remotely, or hybrid, by enabling them to become more intelligible. This study examined whether an online approach to explicit pronunciation instruction could support the development of intelligible and comprehensible French pronunciation of students attending class in‐person, and if the effects were similar on students attending class remotely. Six prerecorded pronunciation lessons were assigned as homework. Descriptive statistics on pre/post read‐aloud and picture description tests revealed that online pronunciation instruction supported pronunciation learning overall. It was also found that there was no difference between remote and in‐person students. Online pronunciation instruction can thus potentially foster the acquisition of French pronunciation.
Remedies to fake news have generally emphasized identification of false content (information fact-checking) and censorship (curtailing information dissemination). In this article, however, we focus on the systems within which fake news travels, rather than the information per se. Specifically, we look at the marketer-consumer ecosystem and argue that such signaling systems tend to become self-reinforcing, such that the information content becomes orthodoxy; technically, this is known as a homeostatic system. From this perspective, solutions to the dissemination of fake news are the identification of links in signaling systems that can disrupt the homeostatic cycle. Our article is set out as follows. First, we provide a brief overview of fake news and of the primary methods used to counter its spread. Second, we take a systems view on news and its dissemination. Third, we illustrate the self-reinforcing tendency of such systems by means of four case studies. Fourth, we explore what managers can do to manage the marketer-consumer information ecosystem so as to minimize fake news. This involves two steps: (1) understanding the system and its components, and (2) based on these insights, making substantive changes to the system. The latter step includes changing the elements of the system, adding feedback loops, and changing the goals of the system.
Analysis of means (ANOM) is a graphical alternative for the analysis of variance (ANOVA) that was primarily developed for multiple mean comparisons. The ANOM is a simple graphical display that provides a visualization of statistically significant results and it allows validating their practical significance without deep statistics knowledge. The classical ANOM has been developed to analyze fixed mean effects, and its recent developments allow testing random and mixed effects. On the other hand, analysis of covariance (ANCOVA) is an extension of ANOVA that applies to test means in the presence of uncontrollable concomitant/nuisance variables. To effectively communicate the statistical findings from ANCOVA to a general audience on some public interest issue areas such as COVID‐19, visualization of statistically significant results is a practical approach. This paper provides a graphical alternative for multiple group comparisons in ANCOVA as an extension of the ANOM. The proposed graphical alternative is validated and compared with the ANCOVA using a Monte Carlo simulation study. The simulation results indicated that the proposed method stands strong for practical ANCOVA problems. In addition, a COVID‐19 application and two additional applications related to toxicology and business are used to exhibit the value of the proposed graphical procedure in practice.
Ordinary human perceivers know that visual objects are perceivable from standpoints other than their own. The aim of this paper is to provide an explanation of how perceptual experience equips perceivers with this knowledge. I approach the task by discussing a variety of action-based theories of perception. Some of these theories maintain that standpoint transcendence is required for shape perception. I argue that this standpoint transcendence must take place in the phenomenal present and that it can be explained in terms of the experience of perceivers who jointly attend to an object. Joint perceivers experience objects as being perceived from standpoints other than their own. They operate in what I call “social space”, in which they single out objects by triangulating targets’ locations relative to their co-perceivers’ standpoints on these targets. It is then possible to explain the public character of the objects of individual experience by appeal to what I call “public space”. This is a spatial framework whose locations are presented as standpoints whence joint attention to the target would ensue, were they occupied by co-perceivers. If shape perception requires standpoint transcendence, then shape perceivers operate in public space and are thus capable of singling out targets by triangulating their locations from standpoints other than their own. If it doesn’t, then the introduction of a public spatial framework is an additional step whose introduction explains how perceivers come to experience objects as perceivable from standpoints other than their own.
We analyze the role of education as a determinant of mental health. To do this, we leverage the age‐specific exposure to an educational reform as an instrument for years of education and find that the treated cohorts gained more education. This increase in education had an effect on mental health more than 2 decades later. An extra year of education led to a lower likelihood of reporting any symptoms related to depression (11.3%) and anxiety (9.8%). More educated people also suffered less severe symptoms – depression (6.1%) and anxiety (5.6%). These protective effects are higher among women and rural residents. The effects of education on mental well‐being that we document are potentially mediated through better physical health, improved health behavior and knowledge, and an increase in women's empowerment.
Black individuals use social media at higher rates than their racial counterparts, and these relationships often promote favorable group-based outcomes. However, quantitative examinations of these relationships are lacking. Using a cross-sectional U.S. Black adult sample ( N = 295) and applying social identity gratifications, the present work examines individuals’ social media use, racial adherence, perceptions of group vitality, and motivations toward collective action. Results suggest that racial adherence positively mediates the relationship between identity-focused social media use and perceptions of group vitality. Moreover, this relationship is positively related to individuals’ motivations to engage in collective action on behalf of Black communities.
The recent lead-in-water crisis in Newark has renewed concerns about the crisis being a widespread problem in the nation. Using data on the exact home addresses of pregnant women residing in the city combined with information on the spatial boundary separating areas within the city serviced by two water treatment plants, we exploit an exogenous change in water chemistry that resulted in lead leaching into the tap water of one plant’s service area, but not the other’s, to identify a causal effect of prenatal lead exposure on fetal health. We find robust evidence of adverse health impacts, which has important policy implications in light of the substantial number of lead water pipes that remain in use as part of our aging infrastructure and the cost-benefit calculus of lead abatement interventions.
Introduction: Uncertainty surrounding the accurate assessment of the early-stage Alzheimer's disease (AD) may cause delayed care and inappropriate patient access to new AD therapies. Methods: To analyze clinical assessments of patients with AD in the Veteran's Affairs (VA) Healthcare System and evaluate concordance between subjective and objective assessments, we processed clinical notes extracted by text integration utilities between April 1, 2008 and October 14, 2021. Veterans who had mild, moderate, or severe AD with clinical notes documenting both clinician's judgement of AD severity and objective test scores from the Mini-Mental State Examination or the Montreal Cognitive Assessment were included. Using clinician-defined severity cohorts, we determined concordance between the clinician's (subjective) assessments and the test-derived (objective) assessments of AD severity. Concordance was assessed over time and by selected symptoms and comorbidities, as well as healthcare system factors. Results: A total of 8888 notes were initially extracted; the final analysis sample included 7514 notes corresponding to 4469 unique patients (mean [standard deviation] age of 78  years; 96.5% male; 77.8% White). Subjective and objective assessments were concordant in approximately half (53%) of overall notes. In the mild Alzheimer's cohort, patients were assessed to have more severe disease by objective test scores in 40% of notes. Concordance varied about 21-73%, 47-58%, and 40-64% across symptoms/comorbidities, clinician types, and Veteran's Integrated Service Networks, respectively. The proportion of concordant notes was higher in visits to dementia (61%) instead of non-dementia clinics (53%). Conclusions: We found higher concordance between clinician's assessment and test-based assessment of Alzheimer's disease severity in dementia specialty clinics. Discordance is especially high for the subjectively assessed mild AD cohort where objective assessments showed a higher severity level in 40% of notes. These data indicate a critical need for improved understanding of clinical assessments and decision-making to identify appropriate patients for anti-amyloid therapy.
The advancement of the crowdfunding market blurs the boundary of individuals' private and public spheres, but how privacy concerns affect an individual's revealing of private information and how others judge such information revealing is still under limited study. The rapid growth of the debt-based crowdfunding market has provided us with a precious opportunity to examine this problem. Using data collected from debt-based crowdfunding platforms, we find that borrowers of lower socioeconomic status are more likely to disclose their facial image, and those revealing the facial image in their profiles are less likely to default. Voluntary disclosure of private information leads to a lower funding probability in the Chinese debt-based crowdfunding market, while in the US market, we obtain different results. Our results extend the literature on information disclosure by discovering the adverse effect of information revealing on trust-building, suggesting that special caution should be paid when designing information disclosure mechanisms in crowdfunding platforms.
One of the central fundamental properties of solid/liquid interfaces is the potential of zero charge (pzc), where no excess charge prevails at the electrode surface. Applying potential on either side of the pzc can control adsorption of molecules on surfaces and is paramount for any interfacial process. However, the impact of pzc on electrode processes has been only demonstrated for reactions involving the adsorption of inorganic ions and gases. Here, we report a direct relationship between the pzc and electropolymerization rate of a small organic molecule. We test the electrochemical reduction of diazonium salts, which are the most commonly used molecules to form thin films of molecules on electrode surfaces. We report that the kinetics of the surface reaction and the reduction potential in electrochemical measurements depend on the pzc of the surface following the order of gold>carbon >indium‐tin‐oxide>fluorine‐doped tin‐oxide>silicon hydride. The immediate consequence of this finding is that the concentration of the diazonium salt molecules becomes critical in defining the electrochemical reduction mechanism. At higher concentrations, the mechanism is pzc‐controlled adsorption‐dominated inner‐sphere electron transfer while at lower concentrations, diffusion‐based outer‐sphere electron transfer dominates.
This study examines the different ways women in STEM occupations cope with systemic stereotype threat. Although it is theorized that women in the STEM workplace engage multiple and simultaneous strategies (Block, Koch, Liberman, Merriweather, & Roberson, 2011), rarely are coping strategies studied in combination. This leaves us with an incomplete picture of coping behavior. To address this gap, we adopt a person‐centered approach to examine nine multilevel strategies previously identified by Block, Cruz, Bairley, Harel‐Marian, & Roberson (2019). Drawing from a sample of 515 women in male‐dominated STEM, we use latent profile analysis (LPA) to uncover three distinct profiles (Preservationists, Protectors, and Protagonists) which differ by degree of strategy engagement and preferred location of response (intrapersonal, interpersonal, institutional). Our findings also show profile membership is differently associated with person‐ (gender centrality, science identity, and stigma consciousness) and work‐related factors (perceived organizational support, negative emotions at work, and exit due to gender‐based bias) relevant to persistence. This work demonstrates the value of a person‐centered approach in distinguishing coping profiles within and between STEM women in a naturalistic context. It also suggests STEM organizations can better support women by tailoring interventions that account for differences in coping behavior.
Background: Open-source online information channels have become increasingly important to the dissemination of medical information, including information about pharmaceuticals. We sought to determine the extent to which one prominent source of online information, Wikipedia, presented quantitative efficacy data about drugs. Methods: Using the Drugs@FDA website, we identified all new drugs approved by the Food and Drug Administration (FDA) from 1982 to 2020 and their associated Wikipedia pages, and used dummy variables to code for the presence of efficacy data, safety data, and usage data. Results: Approximately 98% of 1201 drugs approved from 1982 to 2020 had Wikipedia pages. While most pages provided indirect indicia of efficacy, such as indication (98%) or mechanism of action (86%), fewer (21%) quantified evidence of benefit. Wikipedia drug pages were associated with indicia of high impact, including a median of more than 23,000 annual page views. Conclusion: Wikipedia is an important source of information that has the potential to shape public views about drug efficacy, but the absence of quantitative efficacy information in most pages limits public understanding of the benefits that drugs actually offer.
We study two yearlong unconditional cash-based assistance programs for Syrian refugees in Lebanon, and show that they improve consumption, child well-being, food security, and reduce livelihood coping. Despite high transfer values, we find no evidence of lasting effects at six months after either program ends. Households spend transfers on basic needs, and take children out of work and re-enroll them in school. Beneficiaries increase cash savings and their stock of durable goods, but liquidate and spend these assets during or soon after the beneficiary period. The results are similar for longer assistance periods and across transfer modalities.
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