Absence Of Penalties Research Articles

Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway

The Norwegian Tax Administration conducted multi-year random audits on a specific item in the personal income tax return. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited taxpayers. A priori, the literature has suggested two competing effects: a post-audit deterrence effect, whereby audits prompt taxpayers to comply in subsequent years, or a “bomb-crater” effect, whereby audits lower taxpayers’ subjective perception of the probability of future evasion being detected and hence weaken compliance. Our results show improved future compliance for six post-audit years by those found noncompliant in the audits, despite the absence of penalties. Although the findings are consistent with a deterrence effect, mainly stemming from being caught in wrongdoing rather than being penalized, we argue that there could also be a “learning effect” involved. An important implication of our study is that better information for taxpayers critically should complement tax audits.

Biomedical waste management associated with infectious diseases among health care professionals in apex hospitals of a typical south asian city

Biomedical waste from healthcare activities poses a higher hazard of infection and damage than other types of trash. The main objective of the study was to assess the awareness knowledge and practices of biomedical waste management (BMWM) among health care professionals in the health care units. The cross-sectional study was carried out to access the awareness, knowledge and practices of health care professionals for BMWM. Using a qualitative approach, the study was escorted in two Apex hospitals i.e. the Allied Hospital and the District Head Quarter Hospital, Faisalabad, Pakistan from August 5, 2019 to October 15, 2019. More than 90% of respondents knew the phrase BMWM, but just 35.4% had awareness about biomedical waste regulations. About 71.6% of the respondents were familiar with biomedical waste's color-coding segregation. The study concludes gap in the awareness, knowledge and practices for BMWM. The sanitary workers of the hospitals had no knowledge about BMWM and the BMWM/healthcare waste management rule 2005 established in Pakistan due to the lack of training regarding waste management and the segregation process. Some of the staff members were aware of the BMWM practices under the rules and regulations of Pakistan but were unable to implement at their work place. It is necessary to dispose of the biomedical waste according to the established terms and conditions of BMWM rules (2005) of Pakistan. Weak structure of BMWM was observed at the study sites due to the lack of training, liabilities and absence of penalties against improper biomedical waste disposal as violation of the rules and regulations. It's a dire need of the time to consider the biomedical waste as hazardous waste and make policies for its safe disposal and ensure the implementation of the policies in all the medical centers of Pakistan.

Relationship between Internet use and out-of-home activities during the first wave of the COVID-19 outbreak in Japan

Following the first wave of the COVID-19 outbreak, the Japanese government announced the declaration of a state of emergency in April 2020, which aimed to decrease contact between people and requested that residents refrain from outings. Even in the absence of penalties, outings decreased under the declaration. We are interested in how outings declined and studied the substitution relationship between Internet use and outings. A web-based survey was conducted to collect data on Internet use and outings in a retrospective manner. The period covered by our data is from mid-February to mid-May 2020. Multilevel analysis and binomial logistic regression analysis were performed to examine the relationship between Internet use and outings. The results clearly show that Internet use replaced outings. In particular, Internet use for socializing, exercise, and leisure/entertainment had a strong substitution relationship with outings. Internet use for socializing and leisure/entertainment was also associated with refraining from visiting restaurants. In contrast, there was a weak substitution relationship between Internet use for daily shopping and outings. Although telework tends to be an accepted focus of Internet use under the COVID-19 outbreak, it should not be overlooked that other uses of the Internet, such as for leisure/entertainment, also supported the decline in outings.

Аудит фінансової звітності в контексті фінансового контролю

It is determined that the idea of control activity in the current conditions is becoming widespread in the context of the implementation of the concept of regulatory control service with an emphasis on ensuring compliance with the legislation and access of all eonomic entities to informativeness by types and time of control activities. The strengthening of control and supervision by the State Regulatory Service on entrepreneurial activity over the past three years is proved. It is argued that the introduction of an independent financial control system into the general system of control over the financial activities of enterprise provides for the creation of a comprehensive approach to ensuring an interaction between the State and independent components of the financial control system. It is substantiated and proved that since the audit of financial statements is an integral part of the business activities, especially concerning the large and medium-sized enterprises, its significance can be de classed into main areas, namely: it affects the interests of external and internal users who want to have confidence in compliance with the legislation; presence of a positive audit opinion on the financial condition increases investor confidence; certainty as to the absence of distortions in the financial statements avoids paying penalties and reduces the risks of making wrong managerial decisions. It is established that the audit of financial statements has a pronounced social nature, since it causes a significant influence on the level of trust in the published financial information declared by the business. The advantage and peculiarity of audit control is the condition that its primary task is compliance with accounting legislation and the absence of penalties. The need to audit financial statements in the management system of the enterprise is conditioned. The positive impact of the audit of financial statements, which consists in timely response of financial management to the identified deficiencies and violations that would affect the structure of the enterprise’s expenses, is substantiated.

Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway

This research has been carried out as a collaboration between the Norwegian Tax Administration and Oslo Fiscal Studies (Department of Economics, University of Oslo). Support from the Norwegian Research Council to Oslo Fiscal Studies is gratefully acknowledged.

Plasma Activated Organic Fertilizer

Improved utilization of organic waste for fertilizer has significant worldwide economic and ecological potential and the use of plasma can help unlock this potential. Organic waste that are used as fertilizer includes animal waste (manure and urine), human sewage, food waste and biogas digestate. Air plasma treatment of aqueous solutions of organic fertilizer (plasma activated organic fertilizer, or PAOF) has multiple advantages such as reduction or elimination of atmospheric emission of volatile organic carbon (VOC) compounds, CH $${_4}$$ and NH $${_3}$$ . Although the emission of N $$_2\mathrm{O}$$ from the fertilized soil may be enhanced by PAOF, we surmise that N $$_2\mathrm{O}$$ emission at large is reduced because the losses of reactive nitrogen from the agro-ecosystem (which cause N $$_2\mathrm{O}$$ emissions elsewhere) are significantly reduced. In addition, PAOF will improve the commercial value of fertilizer that can be made from organic waste. This includes altering both the quantity and chemical form of N contained in the organic fertilizer, as well as odor reduction. PAOF appears to function using chemical reactivity similar to well-studied natural antimicrobial processes, resulting in significant antibacterial effects in treated waste. The commercial viability of PAOF depends on numerous factors, the most important of which are the energy efficiency and capital costs associated with the plasma process and associated processing equipment; the cost of electricity; and the nature and extent of government regulations regarding pollution from organic waste and all types of fertilizer. We estimate that if the total cost of plasma production of reactive nitrogen is below about €2/kg N–€3/kg N, the process will be economically viable in the absence of penalties or subsidies.

Deterring Unethical Behavior in Online Labor Markets

This study examines how codes of conduct, monitoring, and penalties for dishonest reporting affect reporting honesty in an online labor market setting. Prior research supports the efficacy of codes of conduct in promoting ethical behavior in a variety of contexts. However, the effects of such codes and other methods have not been examined in online labor markets, an increasingly utilized resource that differs from previously examined settings in several key regards (e.g., transient workforce, lack of an established culture). Leveraging social norm activation theory, we predict and find experimental evidence that while codes of conduct and monitoring without economic penalties are ineffective in online settings, monitoring with economic penalties activates social norms for honesty and promotes honest reporting in an online setting. Further, we find that imposing penalties most effectively promotes honest reporting in workers who rate high in Machiavellianism, a trait that is highly correlated with dishonest reporting. In fact, while in the absence of penalties we observe significantly more dishonest reporting from workers who rate high versus low in Machiavellianism, this difference is eliminated in the presence of penalties. Implications of these findings for companies, researchers, online labor market administrators, and educators are discussed.

Knowledge, practice and factors associated with poor compliance with universal precautions among healthcare workers at Bugando Medical Centre, Mwanza, Tanzania

Background: Healthcare workers (HCWs) are exposed to blood-borne infections by pathogens, such as HIV, and Hepatitis B and C viruses, as they perform their clinical activities in hospitals. Compliance with universal precautions has been shown to reduce the risk of exposure to these pathogens. This aimed at assessing the knowledge, practices and factors associated with poor compliance to universal precautions among HCWs at Bugando Medical Centre in Mwanza, Tanzania.Methods: This was a cross sectional study carried out from December 2014 to February 2015.Results: There were 200 participants including 62 (31.0%) doctors, 74 (37.0%) nurses, laboratory personnel 34 (17.0%) and 29 (14.5%) auxiliary HCWs. More than three quarters (82%) of participants had adequate knowledge of uni­versal precautions. There was statistically significant difference between knowledge of universal precautions and sex, job category, working experience (≥ 5 years) and previous training on universal precautions. Out of 200 HCWs, 154 (77.0%) practiced universal precautions. Working experience (≥ 5 years) and previous training on universal precautions were significantly associated with good practice of universal precautions (P < 0.001). There was a strong correlation between knowledge and compliance (practice) with universal precautions (r=0.76, p<0.001). Factors associated with poor compliance with universal precautions included lack of personal protection equipment (69.5%), lack of knowledge (65.0%), emergency situations (63.0%), presumption that patient is not infected with HIV or HBV (59.0%), time constraints (53.0%), heavy workload (48.0%) and absence of penalties (34.0%).Conclusion: There was adequate knowledge and a fair level of compliance among HCWs towards universal precautions. These findings sug­gest that training of health care workers to increase their knowledge about blood-borne pathogens and universal precau­tions could improve their compliance and thus reduce health care workers’ risk of blood-borne patho­gen exposure.

Absence of penalty keeps coach from claiming due process violation

Case name: Cohane v. National Collegiate Athletic Association, et al., No. 14‐1411‐cv (2nd Cir. 05/15/15).

A Real Option Approach to Pricing Embedded Options in Retail Leases

Percentage lease agreements (PLAs) contain lease clauses with payments of a flat base rent plus a variable rent, which is pegged to sales turnover. This paper applies a multi-period binomial tree option-pricing model to value default options in PLAs. In the absence of penalties on lease pretermination, tenants have an implicit call option, if exercised, giving them a right to “break” a lease and move to alternative premises at a lower prevailing market rent. Using a hypothetical PLA lease defined by key input parameters, the value of the tenants’ default option is estimated at 1.08% for a 3-year PLA lease. When sales turnover and relocation costs are simulated using selected random probability processes, the expected option premiums increase by 0.18% to 1.26%. The levels of base rent and the overage rate are positively related with option premiums. The option premiums, however, decline when relocation costs and sale breakpoint increase.

Criminal Law. Jurisdiction of Federal Courts. Effect of Absence of Penalty in the Food Control Act

Criminal Law. Jurisdiction of Federal Courts. Effect of Absence of Penalty in the Food Control Act