Compliance Model Research Articles

Schema-Based Priming of Large Language Model for Data Object Validation Compliance

Schema-Based Priming of Large Language Model for Data Object Validation Compliance

The Impact of Perceptions of Corruption and Trust in Government on Indonesian Micro, Small and Medium Enterprises Compliance with Tax Laws

Indonesia is a country with a relatively large level of MSMEs development. The Micro, Small, and Medium Enterprises (MSMEs) sector itself has a crucial role and is the main pillar of a country’s progress. Ironically, this rapid development is not followed by the compliance of MSMEs taxpayer. Based on the survey results by the Directorate General of Taxes of the Indonesian Ministry of Finance in 2019, the contribution of MSMEs final income tax was only IDR 7.5 trillion or only around 1.1% of the total income tax revenue in the same year 711.2 trillion. Thus, it is important to explore the main factors causing (non)compliance of MSMEs in paying their taxes. This research examined the effect of perceptions of corruption and trust in the government on MSMEs’ taxpayer compliance with perceived justice as a moderating variable. This study used a questionnaire survey design with hypothesis testing. The samples included MSMEs actors who had been operating for more than one year and MSMEs actors who already had a taxpayer identification number. The results uncovered that the perceptions of corruption negatively affected MSMEs’ taxpayer compliance, while trust in the government positively affected MSMEs’ taxpayer compliance. The perceived justice could not moderate the effect of perceptions of corruption on MSMEs’ taxpayer compliance. However, the perceived justice strengthened the influence of trust in the government on MSMEs’ taxpayer compliance. This study’s results are additional discussion toward theory and literature related to taxpayer compliance. Specifically, this study proposes a tax compliance model by testing perceived justice as a moderation variable.

A Method of Human-Like Compliant Assembly Based on Variable Admittance Control for Space Maintenance.

On-orbit assembly has become a crucial aspect of space operations, where the manipulator frequently and directly interacts with objects in a complex assembly process. The traditional manipulator control has limitations in adapting to diverse assembly tasks and is vulnerable to vibration, leading to assembly failure. To address this issue, we propose a human-like variable admittance control method based on the variable damping characteristics of the human arm. By collecting the velocity and contact force of human arm operations in assembly, we analyze the damping change of human arm and establish the active compliance model based on S-type damping variation rule in assembly. Furthermore, 3 passive contact models are proposed between the end of the human arm and the environment: one-sided bevel contact, both sides bevel contact, and pin-hole contact. On the basis of these active and passive models, a typical space assembly task for a robot is designed, and a human-like variable admittance controller is established and simulated. Finally, we build a ground verification platform and complete different assembly tasks, thereby successfully verifying the safety, robustness, and adaptability of the human-like variable admittance control method.

The Moderating Role of Social Norms on Tax Compliance Model: A Laboratory Experimental Evidence in Indonesia

This study aims to examine the role of social norms in increasing tax compliance. The traditional model of tax compliance predicts that audits and tax fines are the determinants of tax compliance. This study proposes that social norms would strengthen the effect of the economic factors (i.e., audits and penalties) on tax compliance behavior. Social norms regard tax fraud as incorrect behavior. From an economic perspective, taxpayers consider the social norms because violations of the tax rules bring social pressures that have an economic impact on the perpetrators of tax fraud. This study uses an experimental laboratory method with a 2x2 between subjects factorial design. Our final sample consisted of 198 subjects. This study provides empirical evidence that social norms strengthen the effect of tax fines, hence improving tax compliance. However, this study fails to provide empirical evidence that social norms enhance the effect of the probability of being audited and thus enhance tax compliance. This study contributes to the recent literature about non-standard motivations for tax compliance. Theoretically, this study implies that the standard model of tax compliance is not enough to explain taxpayer compliance behavior. This study also suggests the importance of developing social norms to the policymakers.

Power of Tax Authorities, Tax Morale, and Tax Compliance: A Mediation Analysis in East Malaysia

Manuscript type: Research paper Research aims: This paper aims to scrutinise the association between the power-based model (power of tax authorities) and sociopsychological factors (tax morale) in the theoretical framework of the tax compliance model Design/Methodology/Approach: A survey was completed by 116 selfemployed and salaried individuals in East Malaysia. Partial Least Squares- SEM (PLS-SEM) was employed to analyse the data. Research findings: The results show no impact of the power of tax authorities (coercive and legitimate power) on tax compliance. Only the coercive power of tax authorities has a significantly positive effect on tax morale. However, a significant negative relationship was found between tax morale and tax compliance. Finally, tax morale is proven to mediate coercive power and tax compliance. Theoretical contribution/originality: The study adds to the body of knowledge by including the power of tax authority and tax morale in a tax compliance model. Theoretically, this study contributes to the literature that moral consideration should not be overlooked in its mediating value between the power of tax authorities and tax compliance. Practitioner/policy implications: The present study provides novel insight into how tax administrators, especially the Inland Revenue Board of Malaysia (LHDN), utilise their power to influence tax morale and tax compliance. Research limitation: The study’s limitation is that only a minority of higher-income and self-employed respondents participated. Future research should consider expanding the existing tax compliance model to be tested in a different region. Besides, other sociodemographic variables can be used as possible moderators in future studies.

The anti‐corruption compliance models in a multinational company: A single case study

AbstractCorruption is considered a widespread plague in most countries. Human rights, economic development, and national security are just a few of the aspects affected by corruption. The emerging literature also shows that corruption is one of the main causes of environmental degradation (particularly among developing countries) and that the phenomenon is stronger in the case of multinational companies (MNCs) due to the necessary interaction between MNCs and the host market's public officials. In this scenario, corporate anti‐corruption programs may represent a key element to enhance social, economic, and environmental wellbeing. However, evidence relative to the effectiveness of anti‐corruption models are mixed showing that compliance structures are often window‐dressing mechanisms implemented by corporate management to mitigate the corporate liabilities associated with their employees' illegal behaviors, rather than the likelihood of criminal actions per se. Thus, a practical approach is needed to understand what are the main attributes that distinguish an effective compliance program from a formal/legal one. Using a single case study approach (Eni Group), this paper aims to identify the key traits to increase the effectiveness of a compliance program in detecting and preventing illegal behaviors.

Model of Antimonopoly Compliance of Companies Operating in the Cross-Border Markets of the Eurasian Economic Union

The article presents the author’s Model of antimonopoly compliance for use in the activities of economic entities operating in the cross-border markets of the Eurasian Economic Union (EAEU). The model was developed taking into account the general rules of competition provided for by Art. 76 of the EAEU Treaty and provisions on the delimitation of the competence of the Eurasian Economic Commission (EEC) and national antimonopoly regulators. The model does not take into account aspects of the national legislation of the EAEU member states, is based on a point system of company responses that allows assessing risks, includes general indicators and indicators by type of violations. Within the model, each indicator is assigned 1 or 0 points, depending on the conditions provided by the model.

Compliance with the Covid-19 Protocol for the Overseas Madurese Community in Terms of the Direct and Indirect Effects of Locus of Control, Belief in the Covid Conspiracy Theory, and Anti-Vaccine Attitudes

Statistically, Indonesia was recorded as having the highest number of active COVID-19 cases in Asia in 2021. Several clusters of activities and crowds increased confirmed cases in several areas, including Madura, where the number of cases continues to rise. One of the reasons for the increasing number of Covid-19 cases in Madura is a lack of discipline in health protocols, such as wearing masks, keeping a safe distance, and washing hands. The increase in Covid-19 cases in Bangkalan, Madura, was also due to poor health protocol adherence (prokes). The government has issued several policies in response to the COVID-19 pandemic, including a vaccination policy. The vaccination policy is inextricably linked to community debates over efficacy, halal certification, independent vaccines, and red and white vaccines. The vaccination debate has resulted in a societal anti-vaccination attitude. The Madurese community has a distinct collective culture that includes hard, religious, and high conformity. Even when traveling abroad, this rich cultural value does not fade. Even though, in a pandemic situation, various joint activities lead to behavior that violates health protocols, changing collective behavior is extremely difficult. Aside from the strong and distinct cultural background in obedient behavior to health protocols, the value of religiosity psychologically encourages the Madurese community to form a locus of control in dealing with pandemic situations. The purpose of this study is to put the Covid-19 protocol compliance model to the test using locus of control and anti-vaccine attitudes. Based on a study of 245 people with characteristics of an overseas Madurese community. The study's findings indicate that the theoretical model of Covid protocol compliance for the overseas Madurese community was built through direct and indirect influences between the beliefs of the Covid conspiracy theory, locus of control, and anti-vaccine attitudes.

Analysis of Shariah Compliant E-Commerce Models on the C2C business model at Tokopedia Salam

Tokopedia online store launched a new feature, namely Tokopedia Salam. This feature is the first e-commerce in Indonesia to make it easier for people to fulfill a variety of daily needs with a wide selection of halal products and services that are good, more complete and trustworthy. Tokopedia Salam means Tokopedia Bai As-Salam, which means that transactions that occur at Tokopedia Salam should be in accordance with Shariah compliance. The purpose of this study was to identify and describe the Tokopedia Salam business model with the suitability of the sharia e-commerce compliance model. This study uses a qualitative method, namely research that aims to describe the phenomenon and context in the business transaction model at Tokopedia Salam with a fiqh approach. Data was collected by means of observation, interviews and documentation studies. The results of this study indicate that the business transaction model at Tokopedia Salam is in accordance with the sharia e-commerce compliance model. This can be seen by the presence of: a. The transaction agreement or contract used is in accordance with sharia provisions; b. Transactions between sellers and buyers reach an agreement on a consensual basis c. The object or product has clear information and the transaction price is paid in cooperation with Islamic banks and; d. Free from various transactions that are prohibited in Islam (riba, maysir, gharar, ikrah and haram).

Proposal for an aggregated solar PV power plant simulation model for grid code compliance

• Evaluation of the most recent Spanish grid code requirements. • A new tool to speed up the commissioning of new solar PV power plants is presented. • The accuracy of the aggregated PV power plant dynamic model proposed is demonstrated. • The aggregated model is shown to be ten times faster than the detailed equivalent. • The aggregated solar PV power plant simulation model approved by the Spanish TSO. Renewable energy and, in particular, solar PV power, will play a crucial role in achieving net-zero emissions scenarios over the coming decades. Increasing the share of renewables in countries’ energy mixes is therefore a major challenge that must be urgently addressed. Within this context, the present work proposes an innovative tool that may accelerate the commissioning process of new solar PV power plants, in the form of an aggregated simulation model to assess a power plant's responses under the technical requirements established in the Spanish grid code. Our analyses, based on the comparison of the proposed model with a detailed model -both representing the same installation, show, from a quantitative and qualitative viewpoint, the accuracy and usefulness of the dynamic simulation model proposed. The aggregated model is shown to be ten times faster than the detailed equivalent, while the errors encountered in the simulation responses of both models are below 0.1% in all cases. It must also be noted that the present paper has allowed for the introduction, in the most recent version of the Spanish grid code and following approval of the Spanish Transmission System Operator (TSO), Red Eléctrica de España (REE), of this new and advantageous PV power plant model. Finally, it is worth mentioning that this study could form the basis for encouraging other countries to also adopt this model in their grid codes as a new tool to help integrate PV power into power grids.

A review of the system of “daily continuous penalty” in China's environmental protection practice—From the perspective of law and economics

The daily continuous penalty (DCP) in China's environmental legislation is regularly refined to improve enterprises' pollution discharge compliance rates, develop methods for assuming legal environmental responsibility, and advance the sustainable development of environmental law. Analyses of actual implementation and illegal rebound rates reveal that DCP exerts a deterrent effect, supporting pollution control and emissions reduction that is beneficial for the development of green and low-carbon industries. Notably, this measure is found to be strong and effective in the early stage but weakens over time and has not yet reached the ideal optimal deterrent effect. Maximizing utility and minimizing cost requires the development of an optimal DCP that can be adjusted to applicable circumstances, expanding the scope of deterrence to consider offenders' income capacity for individualized deterrence. Other policy recommendations include limiting the amount of daily fine unit to prevent over-deterrence, introducing a compliance model that focuses on cooperative law enforcement, and establishing a second-order daily fine mechanism based on offenders' corrective reporting and misreporting costs.

A Sequential Structural Equation Modeling of Patient Satisfaction and Compliance to Treatment

With the renewed concern about health care quality, there is a need for improved surveillance tools and focus on special age groups. While Structural Equation Model (SEM) is an important tool for surveillance, prediction and measuring intervention impact, the need to focus on reduction in bias necessitates the modification of SEM with Sequential Structural Equation Model (SSEM) to study some specific groups of health care delivery. This study formulated a model on patient satisfaction and compliance to treatment using SSEM of two stopping times with some exogenous, endogenous and mediating variables that generally influence health care delivery. SSEM modelling of Patient Satisfaction (PS) and Compliance to Treatment (CT) involves four latent variables (factors) and some manifest (dependent) variables. Statistical Packages for Social Sciences (SPSS) and Linear Structural Relationship (LISREL) 8.80 were adopted for the analysis. The study established that the fitted indices for the second stopping time meet the threshold rules in all cases when various fitting indices were used, and the fitted model result revealed an insignificant influence of PE on HS [R2 =0.012, F = 3.199, P >.05]. This indicates that PE contributed insignificantly to HS. Therefore, this study concluded that the procedure of sequential stopping time for hypothesised relationship showed that SSEM is useful in the drive towards quality patient health care and satisfaction. Hence, this confirmed that demographic variables are significant to patient experience.

Multi-objective optimization design and performance evaluation of a novel flexure-based tri-axial servo cutting system

Micro/nano structured surfaces with sophisticated geometric dimensions and shapes have broad application prospects in energy, optics and other aspects. However, the flexible manufacturing with low cost is still a challenge. In this study, a novel flexure-based tri-axial servo cutting system (FTSCS) was developed for micro/nano manufacturing considering the tool position and posture modulation ability. An X-type compliant mechanism is designed based on trapezoidal leaf spring, right circular flexure hinge and leaf spring. The FEA-based multi-objective optimization was conducted to determine the structural dimension parameters of the X-type compliant mechanism. In addition, the analytical model of compliance is established and the dynamic performance is tested. The static and the dynamic results have good agreement with the results of FEA. Meanwhile, the kinematic performance was analyzed to investigate the modulation flexibility and stability. Finally, the hierarchical micro-grooves and micro-pillars were fabricated on the end surface of 6061 Al round rod by the prototype to validate the feasibility of the proposed FTSCS. The wettability of the workpiece surface was measured before and after manufacturing. The measurement results show that the hydrophilic characteristic before manufacturing transform to hydrophobic characteristic due to the exist of micro-grooves.

Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model

(1) Background: There are still few studies that discuss corporate tax risk, especially those related to tax compliance and the Slippery Slope Framework. Meanwhile, in practice, tax risk, which is tax uncertainty, is essential in corporate tax compliance. Tax risk has not been discussed in the Slippery Slope Framework in previous research, which has become a reference in various tax compliance studies. Therefore, this study aims to analyze the effect of tax risk induced into the slippery slope framework at corporate taxpayer compliance. Dynamic interactions between power, trust, and tax risk (TPR) in one framework are essential to see the tax compliance model’s determinants comprehensively; (2) Methods: We defined our model using a mathematical and economic approach with a Likert scale, as well as geometrical inferences based on the Slippery Slope Framework. (3) Results: This study found that tax risk affects the effort and tendency of corporate taxpayers to comply. The level of tax risk will make it easier or more difficult for corporate taxpayers to comply. Tax risk will affect the level of tax compliance regardless of the quality of trust and existing power; (4) Conclusions: This research’s theoretical contributions are that trust and power are determinants of tax compliance and that tax risk influences companies to be more compliant. This model is to complete the conceptual gap of the determinants of tax compliance from the perspective of the Slippery Slope Framework. The practical implication is that corporate taxpayers should manage tax risk to avoid unexpected tax outcomes in the future and be more compliant. Therefore, the government needs to help companies reduce compliance risks that cannot be controlled by companies but can be influenced by tax authorities.

A transient hydrodynamic model of screen channel liquid acquisition devices for in-space cryogenic propellant management

Screen channel liquid acquisition devices (LADs) will play a crucial role in future deep space travel. It is essential that vapor-free delivery of propellants during tank-to-tank transfer is ensured to maximize yield from storage tanks and prevent potential combustion instabilities. The screen channel LAD utilizes a fine screen wire mesh that can separate phases in a low Bond number (i.e., microgravity) environment using surface tension forces. This study presents the development and verification of a new model for transient screen compliance, one of the influential factors for screen channel LAD design. Screen compliance is crucial during LAD channel outflow transients because the slight deflection of the screen can provide needed mass to satisfy rapid outflow demands and reduce the pressure difference across the screen. The model is successfully verified against computational fluid dynamics simulations. In addition, the characteristic speed for the governing screen compliance equations is derived, which allows for numerical stability criteria to be established. As shown in this study, the transient maximum pressure difference across the screen can greatly exceed the steady state maximum pressure difference across the screen in many cases.

Nanoindentation of softening modern oil paints

A methodology was developed to address challenges associated with the use of nanoindentation to characterize small volumes of soft-matter thin films, encountered in many research fields including heritage conservation. The methodology is based on the use of a flat-punch indenter, whose radius is so dimensioned to be able to predict the effect of substrate rigidity using an existing solution independently of the film’s Poisson’s ratio and frictional characteristic. The film’s mechanical response is analyzed in a minimally strained condition at the onset of full contact to fulfill the solution’s assumption of linear viscoelasticity. The indentation response prior to full contact is corrected for the substrate effect using a model of structural compliance coupled with the solution. Homogeneity of the film material, further assumed by the solution, can thus be established based on its constant loss tangent response while deforming linear viscoelastically prior to full contact. This methodology was applied to minute volumes of bone black oil paints sampled from modern paintings by Karel Appel and Asger Jorn, across a range of relative humidities. The methodology not only differentiated between viscoelastic behaviors of these paints from the same period, but also facilitated the discovery that they possess softening points below the target humidity range of museums. The latter finding convincingly explains why these paints exhibit conservation problems even in a standard climate-controlled museum environment. The methodology can be applied to polymer coatings and thin biological tissues, whose Poisson’s ratios and frictional characteristics are not exactly known.

Compression and tension tests of wooden elements with glued steel plates

The use of classical elements in spatial structures of prefabricated buildings is inefficient due to a design complexity and specific quantity of metal in the assembled components. The paper studies the durability, stability and deformability of wooden elements with glued metal plates working in a multiply connected structure under compressive and tensile loads. The experiment series include maximum loads causing the loss of stability and destruction of prototypes as well as deformation of wooden and metal elements. As a result, the dependences are suggested for the carrying capacity of elements on the load type, thickness and depth of the glued steel plate, and the dependence of tension and compression of elements on the efforts. The latter can be applied in calculations under the strain scheme and modeling of the joint compliance of the multiply connected structure.

A Novel Decoupled Flexure Nanopositioner With Thermal Distortion Self-Elimination Function

Flexure nanopositioner is usually utilized to compensate the alignment deviation in the process of micro/mini LED chip repairing.However, thermal distortion effect always reduces the alignment accuracy of the precision positioning system, which will seriously affect the chip repairing quality. The motivation of this article is to develop a novel decoupled flexure nanopositioner with thermal distortion self-elimination function. The thermal distortion self-elimination performance is achieved via three flexible connection modules (FCM), in which the thermal stress can be automatically eliminated. First the design, modeling, and optimization of the proposed flexure nanopositioner are presented. Then, theoretical analysis in terms of thermal deformation relationship derivation and whole mechanism compliance modeling are carried out, respectively. In addition, aiming for minimizing thermal distortion of the nanopositioner, the FCM is optimized by the genetic optimization algorithm and finite element analysis (FEA) evaluations. Finally, a series of validation experiments including displacement decoupling, tracking performance at different temperatures, and thermal distortion elimination tests are successfully carried out. The theoretic, simulated, and practical testing results uniformly indicate that thermal distortion can be eliminated up to 61.6% by FCM, the displacement coupling error is kept within 2.4%, and the closed-loop positioning precision is <inline-formula xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><tex-math notation="LaTeX">$\pm$</tex-math></inline-formula> 100 nm with 48- <inline-formula xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><tex-math notation="LaTeX">$\mu$</tex-math></inline-formula> m stroke. All the experimental results verify that the developed flexure nanopositioner can achieve decoupling, accurate, and stable positioning targeted the ultra-precision positioning tasks under the condition of environmental temperature drift.

CONTRACTORS’ PERCEPTION ON COMPLIANCE WITH REGULATORY FRAMEWORK IN PUBLIC ROAD CONSTRUCTION PROJECTS

Construction industry continuously suffer from lack of compliance with regulatory framework. Particularly, a lack of compliance contributes to substandard works, delayed project implementation that are above estimated budget in public road construction subsector. Deviating from regulatory framework is reported globally. Public procurement reforms underpin regulatory inefficiencies globally calling for strengthening to achieve value for money. Using data from private road contractors, this study determines compliance factors for public procurement regulatory framework in implementing public road construction projects. A cross-sectional research design with structured self-administered questionnaire was adopted and PLS-SEM through SmartPLS3 used to estimate compliance model. Findings reveal that sanctions on staff significantly enhances compliance with public procurement regulatory framework (α = 0.418, t = 1.995, p = 0.046). However, familiarity with regulatory framework, monitoring road construction activities, staff professionalism, perceived inefficiency and contractors’ resistance could not. Accordingly, management is encouraged to enforce strict sanction effectively to ensure compliance with regulatory framework.

Development of a Sinusoidal Corrugated Dual-Axial Flexure Mechanism for Planar Nanopositioning

Taking advantage of the concurrent stretching and bending property of corrugated flexure hinges, a sinusoidal corrugated flexure linkage was proposed and applied for the construction of a corrugated dual-axial mechanism with structural symmetry and decoupled planar motion guidance. Castigliano’s second theorem was employed to derive the complete compliance for a basic sinusoidal corrugated flexure unit, and matrix-based compliance modeling was then applied to find the stiffness of the sinusoidal corrugated flexure linkage and the corrugated dual-axial mechanism. Using established analytical models, the influence of structural parameters on the stiffness of both the corrugated flexure linkage and the dual-axial mechanism were investigated, with further verification by finite element analysis, with errors less than 20% compared to the analytical results for all cases. In addition, the stiffness of the corrugated flexure mechanism was practically tested, and its deviation between practical and analytical was around 7.4%. Further, the feasibility of the mechanism was demonstrated by successfully applying it for a magnetic planar nanopositioning stage, for which both open-loop and closed-loop performances were systematically examined. The stage has a stroke around 130 μm for the two axes and a maximum cross-talk less than 2.5%, and the natural frequency is around 590 Hz.