Consequences Of Participation Research Articles

Health information exchange and 42 CFR part two: Incorporating the voice of people with histories of substance use disorder

IntroductionWe set out to understand patient attitudes and concerns about sharing information about substance use disorder (SUD) history through a Health Information Exchange (HIE), in the context of 42 CFR Part 2. MethodsThe study conducted semi-structured qualitative interviews of people with SUD history, recruited through an association of recovery communities in Rhode Island. Interviews were recorded and transcribed. Two Research Assistants coded the interviews using Atlas.ti™ in consultation with the principal investigator. Each first coded a sample of interviews independently. The team then discussed the coding and agreed on broad coding categories. The team met regularly to discuss emerging constructs and agree on a detailed coding schema. We came to consensus on broad themes and selected illustrative quotations. Interpretation was pragmatic, focusing on the nature and consequences of participants' experiences, and their wishes and intentions with respect to information sharing. ResultsOf 27 respondents, all but three reported negative experiences with health care providers because of current or former SUD, ranging from judgmental to neglectful or inappropriate treatment, to disparagement and abuse. With few exceptions, they would not consider sharing their SUD history through an HIE without specific, revocable control over which individual providers could receive the information. ConclusionsRespondents' requirements are consistent with the legal requirements of 42 CFR Part 2. Implementing Part 2 compliant HIE will require overcoming substantial technical and procedural challenges.

The new (ab)normal: the participation of children attending preschool and elementary school during confinement

ABSTRACT Humans’ participation positively impacts society and individuals, suggesting that children's participation in activities carried out in supportive environments promotes positive health and the development of key capacities. Covid-19 abruptly changed the daily lives of children and their caregivers due to the general duty of home confinement with consequences for participation. This study focused on the participation of children attending preschool and elementary school during Covid-19 confinement in Portugal. Participants (175 caregivers) completed an online survey based on Picture My Participation! (PmP; Imms et al. 2014). Three case studies with children were conducted using PmP. Results showed good levels of participation in daily activities, with the school-aged children participating more (frequency and involvement) than the preschool-aged children; girls were more involved than boys. The caregivers and children had different perceptions of participation, with caregivers justifying these levels based mainly on the children’s characteristics, while the children reinforced the importance of the environment in their participation. These results are used to enhance a discussion about different perspectives of participation, highlight the importance of listening to different participants, and emphasise the relevance of the biopsychosocial and transactional perspectives to explain behaviour and human development.

Realtime physical simulator for virtual reality sailing by patients with spinal cord injury: an innovative voyage.

The aim of this study was to explore whether sail training using a VSail® simulator would allow people with spinal cord injuries (SCI) to learn to sail in a safe controlled environment and then sail competently on the water in wind of moderate strength (12 knots). A battery of physical tests and questionnaires was used to evaluate possible improvements in health and well-being as a consequence of participation in the trial. Twenty participants were recruited with the assistance of their physicians from The International Center for Spinal Cord Injury, Kennedy Krieger Institute. Inclusion criteria were SCI >6 months previously, medically stable, with no recent (1 month or less) inpatient admission for acute medical or surgical issues. All neurological SCI levels (C1-S1) were eligible. All subjects followed a programme of instruction leading to mastery of basic sailing techniques (steering predetermined courses, sail trimming, tacking, gybing and mark rounding). Not all participants completed the study for various reasons. Those that did were seven males and six females, six with tetraplegia and seven with paraplegia. The mean age was 45 years (23 to 63) and the average time since injury was 14.7 years (2 to 38 years). At the end of the course subjects were able to perform the sailing maneuvers and navigate a triangular racecourse on the simulator's display in 12 knots of wind within a pre-set time. At 6 weeks post completion of training most subjects showed a decrease in depression, physical and social limitations, and an improvement in physical tests. These improvements were maintained or increased in most participants by 12 weeks, but not others. The primary objective of the trial was achieved as all participants who completed the VSail® training were able to sail on the water at the Downtown Sailing Center in Baltimore.

A study on lender participation in peer to peer lending

PurposeThe purpose of this study is to examine the transformation expectations and well-being of lenders as a consequence of participation in peer-to-peer (p2p) lending in India. The study tested the influence of transformation expectations on well-being, social connectedness on transformation expectations and the influence of customer participation on financial empowerment of borrowers.Design/methodology/approachA cross-sectional survey research design was adopted to collect data from 434 customers in India. Structural equation modelling procedure was performed to test the hypothesized relationships.FindingsThe findings show that relational transformation expectations leads to well-being, while social connectedness influences self and relational transformation expectations. Further, customer participation has a positive influence on financial empowerment of borrowers.Practical implicationsManagers may use these findings to create suitable marketing strategies for increasing customer participation in p2p lending.Originality/valuePrevious studies on transformative services have shown that well-being can be achieved through participation in services that are transformative by design, while this study has established that lender participation in peer-to-peer lending can result in relational transformation expectations and lead to well-being. Also, the current study has shown that social connectedness is an antecedent of transformation expectations.

Would employees accept curtailments in heating and air conditioning, and why? An empirical investigation of demand response potential in office buildings

Support for demand response has mostly been investigated in the context of private households. We extend the examination of support to organizational contexts. Specifically, we analyze employee support for a scenario in which employees are faced with temporary heating or air conditioning curtailments in their workplace. We also examine the factors underpinning support, including socio-demographic and workplace characteristics and psychological motivations and beliefs. Our empirical results are based on a sample of 551 employees from different organizations who work in air-conditioned offices. Results indicate that employees generally support corporate demand response programs and are willing to accept small deviations from their ideal office temperature, but the level of support is heterogeneous across employees. Subsequent modeling of potential underlying factors shows that socio-demographic or workplace-related characteristics only play a minor role in explaining these variations. In contrast, psychological factors, including environmental motivations and perceived corporate environmental responsibility underpin support, and specific beliefs about the consequences of participation can directly explain support as well. Moreover, personal norms emerged as an important antecedent of program support. Policy makers and organizations can use these insights to design effective demand response programs that address the relevant drivers and barriers of employee support.

Report Failure in Applied Research and Social Program Evaluation: An Invitation to Epistemic Integrity

From a critical community psychology approach, this article seeks to visibilize social interventions that exhibit failings, thus exerting epistemic violence, by critically analyzing a microfinance project executed in India by an emblematic international research center of the Global North. Through fieldwork and interviews, we identified four shortcomings of the intervention: issues affecting the participants, implementation problems, limited effects of the project, and dissatisfaction with the intervention. This case illustrates how the prioritization of research objectives to the detriment of a proper implementation of the underlying social interventions constitutes epistemic violence as well as academic and epistemic extractivism. Based on this information, we intend to advance an expanded notion of epistemic violence, going beyond data analysis and taking into account the conditions of knowledge production in applied research, exemplified by a social program evaluation and their consequences for participants. This approach allows us to visibilize the importance of report failure and propose the concept of epistemic integrity, which is aimed at generating socially relevant knowledge while democratizing said knowledge, encouraging power redistribution, and promoting social justice. Regarding applied research, we discuss specific considerations for epistemic integrity.

Simulation-based summative assessment in healthcare: an overview of key principles for practice

BackgroundHealthcare curricula need summative assessments relevant to and representative of clinical situations to best select and train learners. Simulation provides multiple benefits with a growing literature base proving its utility for training in a formative context. Advancing to the next step, “the use of simulation for summative assessment” requires rigorous and evidence-based development because any summative assessment is high stakes for participants, trainers, and programs. The first step of this process is to identify the baseline from which we can start.MethodsFirst, using a modified nominal group technique, a task force of 34 panelists defined topics to clarify the why, how, what, when, and who for using simulation-based summative assessment (SBSA). Second, each topic was explored by a group of panelists based on state-of-the-art literature reviews technique with a snowball method to identify further references. Our goal was to identify current knowledge and potential recommendations for future directions. Results were cross-checked among groups and reviewed by an independent expert committee.ResultsSeven topics were selected by the task force: “What can be assessed in simulation?”, “Assessment tools for SBSA”, “Consequences of undergoing the SBSA process”, “Scenarios for SBSA”, “Debriefing, video, and research for SBSA”, “Trainers for SBSA”, and “Implementation of SBSA in healthcare”. Together, these seven explorations provide an overview of what is known and can be done with relative certainty, and what is unknown and probably needs further investigation. Based on this work, we highlighted the trustworthiness of different summative assessment-related conclusions, the remaining important problems and questions, and their consequences for participants and institutions of how SBSA is conducted.ConclusionOur results identified among the seven topics one area with robust evidence in the literature (“What can be assessed in simulation?”), three areas with evidence that require guidance by expert opinion (“Assessment tools for SBSA”, “Scenarios for SBSA”, “Implementation of SBSA in healthcare”), and three areas with weak or emerging evidence (“Consequences of undergoing the SBSA process”, “Debriefing for SBSA”, “Trainers for SBSA”). Using SBSA holds much promise, with increasing demand for this application. Due to the important stakes involved, it must be rigorously conducted and supervised. Guidelines for good practice should be formalized to help with conduct and implementation. We believe this baseline can direct future investigation and the development of guidelines.

“From Birth to Death, From Beginning to End”: Participant Experience and the Meaning of Research Participation in a Longitudinal Birth Cohort Study

Research participants are vital for the success of a birth cohort study. Despite their scientific importance and large participant numbers, research on participant experience in birth cohort studies is scarce. This study explores participant experience, its different dimensions and meaning of the experience for the participants’ lives. The data comes from the Northern Finland Birth Cohort 1966. In total, 49 semi-structured interviews were conducted with participants having full participation records and then subjected to qualitative content and thematic analysis. According to the findings, the participant experience is multidimensional, consisting of four dimensions; personal, relational, societal, and scientific. The experience evoked both positive and negative feelings and a sense of belongingness. Motivations to continue, perceived benefits of the study, consequences of participation, and the theme of trust were grouped under the four dimensions. The meaning of the study participation, and the level of personal investment and involvement in the study varied a lot among active study participants, forming a continuum from a very strong to a weak. The findings of this study contribute to the theoretical conceptualization of the participant experience. They help to better understand the participant’s perspective, and the different aspects that participating in a longitudinal research project may entail as a subjective and a relational experience. The results may contribute to research design and aid in enhancing participant satisfaction. That is important, as conducting high-quality research depends on motivated and committed research participants.

Prevalence of cyberbullying in the educational environment

Cyberbullying throughout the educational life continues to be a serious problem for some students. Despite many high-quality studies conducted over three decades, the problem is still relevant and needs to be addressed urgently. This article is devoted to the study of the nature and prevalence of cyberbullying, potentially useful interventions for its prevention and correction of consequences. The article provides an overview of modern ideas about cyberbullying, the mechanisms of cybervictimization, and the consequences for participants. The results of a study of the prevalence of cyberbullying using the Internet are presented, within the framework of which a Google form was issued with questions about cyberbullying. The study involved 156 participants divided into three groups: high school students (14–17 years old) – 65 people (G1), students of vocational schools (14–17 years old) – 46 people (G2), university students (17–19 years) – 45 people (G3). The results show the prevalence of cyberbullying across all age groups, regardless of the type of education. This mediates the need for measures to prevent cyberbullying and the development of technologies for correcting the condition of victims.

Prospective preference assessment for the Comparison of Analgesic Regimen Effectiveness and Safety in Surgery (CARES) trial

BackgroundClinical trials face major barriers such as under-enrollment and selective enrollment, which threaten study completion and undermine validity and generalizability. Thus, we conducted a prospective preference assessment (PPA) prior to commencing the Comparison of Analgesic Regimen Effectiveness and Safety in Surgery (CARES) trial—a randomized controlled study comparing the outcomes of managing acute postoperative pain between opioid-sparing and opioid-based therapies. This PPA aimed to (1) determine the patients’ willingness to participate in the CARES trial, (2) identify the areas for improvement, and (3) assess the differences between willing and unwilling patients.MethodsPatients undergoing elective laparoscopic cholecystectomy were recruited between August 2019 and February 2020 from two academic hospitals. A survey was administered to each patient consisting of (1) a vignette describing the trial, (2) an assessment of the patients’ understanding of the trial, (3) open-ended questions assessing the attitudes towards the trial, and (4) patient-completed questionnaires. Data were analyzed qualitatively with thematic analysis and quantitatively with the Wilcoxon signed-rank and chi-square tests.ResultsForty-two patients were enrolled and grouped based on the 6-point Likert scale into willing (4–6, 71%) and not willing (1–3, 29%) to participate in the CARES trial. There were no significant differences with respect to all variables: age, education, sex, visible minority status, previous research, previous surgery, regular use of pain medications, surgical concerns, previous discussions on pain management, significant pain within the past 3 months, and significant use of pain medication within the past month. Factors that motivated participation were contributing to scientific research (45%), altruism (29%), and improving personal pain (24%). Common discouraging factors were negative perceptions of opioids (29%), side effects (21%), being blinded to the study medication (21%), and poor pain management (19%).ConclusionsThis PPA revealed that two key discouraging factors for patients were being blinded to the type of pain medication being taken and the potential for poor pain management as a consequence of participation. Modifications to improve patient acceptance of the CARES trial include ensuring sufficient rescue medicine and follow-up visits consistent with current standards of care for all patients, as well as patient education surrounding safe administration and side effects of the study medications.

Abstract P187: Meeting Research Study Recruitment Targets Is Meaningful For Residents In Rural Mississippi Counties

Background: Rural communities have historically been difficult to study compared to their urban counterparts and are underrepresented in research. There are several potential barriers to reaching rural populations; however, there remains a knowledge gap regarding participation in health research by rural people. To drive meaningful, lasting change in rural communities through research, investigators sought to understand the facilitators and barriers to conducting research among rural populations. We conducted focus group interviews to elucidate the viewpoints of the Community Advisory Board (CAB) members in Oktibbeha and Panola Counties. Objective: The purpose of this study was to identify barriers and facilitators to participation in research in Oktibbeha and Panola Counties in the Risk Underlying Rural Area Longitudinal (RURAL) Study. Method: Data were collected via focus group interviews of eight men and women with diverse economic and educational backgrounds to represent the demographics of each county best. Each interview was recorded using digital recorders and then transcribed . A thematic analysis of the data was developed from each of the transcripts, then analyzed and interpreted by three qualitative researchers. Results: Focus Group Participants (FGPs) identified the strengths of their counties that make it easy to participate in research as; progressive thinking and diversity, close-knit communities where people know each other so that the word gets out, and “where trust is key.” Barriers to participation in research were identified as limited prior exposure to research, distrust of the process, fear that data may paint their community in a negative light, and fear that the government will take something away from them as a consequence of participation in research. Reaching the target number of participants for each county is achievable according to FGPs and would mean the groundwork they have laid has been effective. Approaches for getting the word out to people in Panola and Oktibbeha Counties about the RURAL Study included use of radio and TV, social media, word-of-mouth, door-to-door, community events, churches, paper media, going into the community, community outreach, and communicating the benefits of the research. Conclusion: Investigators concluded that reaching the target number of participants for each county is meaningful to the CABs, and it is highly likely that the recruitment target will be achieved.

THE USE OF CHILD SOLDIERS IN ARMED CONFLICT

The use of the child soldier is by its very nature contradictory. It is therefore not surprising that the law pertaining to and providing protection for the child soldier is uncertain and often vague. The object of this article is to analyse the use of child soldiers in armed conflict, so as to ascertain the complete situation surrounding the child soldier. The relevance of such an examination lies in the fact that the continued dissemination and awareness of this situation will ensure that further preventative and protective measures aretaken, thereby ensuring that the rights of the child soldier are afforded and implemented in a manner consistent with the child’s best interests. The first part of this article serves essentially as a prologue, defining a “child soldier” and highlighting the context in which the analysis of the use of child soldiers will occur. The second part exposes the consequences of participation in armed conflict, whilst exploring some of the encouraging factors of war which contribute to the emergence of the phenomenon of child soldiering.In law regarding to the child soldier is both analysed and ascertained next, whereafter the full legal position in regard to the child soldier is obtained through the consideration of customary international law. The penultimate part of this article deals with the enforcement and implementation of the law pertaining to the child soldier. The relevance of NGOs and international humanitarian organisations is considered, and recommendations posed by the ICRC are referenced. The conclusion serves to condense the findings of this article, so as to ensure concisely that the full position in relation to the child soldier in armed conflict becomes apparent.

The state of scientific development of the problem of operational and investigative counteraction by criminal police units to the promotion of criminally illegal activities of an organized group or criminal organization

The article examines the state of scientific development of assistance to criminally illegal activities of an organized group or criminal organization in the context of consideration of various aspects of operational and investigative counteraction to criminal wrongdoing by criminal police units.
 The relevance of the topic is proved, the priority directions that will contribute to the solution of the scientific problem are determined. It is proved that this scientific problem is insufficiently paid attention to in the works of domestic specialists in the field of operative-investigative activity, as well as at the level of dissertation and monographic research, the problem of operational and investigative counteraction by criminal police units is insufficiently studied in the field of operational and investigative activities. It is noted that solving the problems of counteracting the state of illegal activities of organized groups or criminal organizations requires a comprehensive approach and implementation of appropriate measures by the government and society to promote processes to prevent illegal activities, neutralize existing groups and organizations, overcome the consequences of participants these communities.
 It is emphasized that the priority is scientific problems related to the provision of freelancers of operational development of persons who contribute to the illegal activities of organized groups or criminal organizations; using criminal analytics to identify individuals who contribute to the illegal activities of organized groups or criminal organizations; separation of the category of persons who contribute to the illegal activities of organized groups or criminal organizations in the operational records of the National Police of Ukraine; the use of covert investigative (search) actions against persons who contribute to the illegal activities of organized groups or criminal organizations; conducting operational and investigative measures in order to identify primary operational and investigative information regarding persons who contribute to the illegal activities of organized groups or criminal organizations.

By-and-Buy: The Effect of Social Influence on Discounting of Environmental Outcomes

Climate change is characterized by delayed consequences, which cause people to discount future environmental outcomes and to perceive that their consumption behaviors have no effect. This study measured participants' willingness to purchase a sustainable clothing item given information that the environmental tipping point would be reached in six months, 1, 5, 10, 30, 80, or 120 years. In one condition, participants were told that either 15 percent, 50 percent, or 85 percent of others would also purchase sustainable clothing. In another, the purchase was either recommended by a close other, an acquaintance, or no recommendation was given. The consequences of participants' actions were framed as either a gain or a loss. The 205 participants discounted more when told that a small percentage of others acted similarly. There was no effect on type of social tie or gain-loss framing. These findings suggest that informing people that few others are acting pro-environmentally could be detrimental when policy makers and marketers seek to promote sustainable consumption.

The Mechanism of Recognition and Withdrawal of Unregistered Medical Devices from Circulation

The paper is devoted to the study of issues related to the powers of Roszdravnadzor to identify unregistered medical devices in circulation and to take response measures to limit their further sale and use by business entities. The authors analyze the features of the implementation of these powers of Roszdravnadzor and the problems arising in law enforcement practice. An analysis of the current Russian legislation leads the authors of the article to the conclusion that the legal regulation of the powers of Roszdravnadzor to recognize the products as unregistered and to make administrative decisions to restrict their circulation on the territory of the Russian Federation is insufficient and contradictory. The lack of proper legal regulation in this area entails negative legal consequences for participants in civil turnover. On the basis of the study, the authors formulates specific proposals for improving the legal regulation of the recognition and withdrawal from circulation of unregistered medical devices using mechanisms of preliminary and subsequent administrative (extrajudicial) and judicial control.

Digitalization of Public Procurement in the Russian Federation: Case Study

Abstract Using the case study method, the study examines the prospects and initiatives of the state that can create preconditions for the formation of new areas of legal regulation in the field of digital public procurement as well as issues of improving the mechanisms of information systems, taking into account the specifics of states with a multi-structured economy. The objective of the study is to assess the applicability of the tools for digital transformation of the Russian Federation in the field of public procurement in the context of international practice. Confirming all the advantages of the idea of digital transformation of public procurement systems, the Russian experience is intended to demonstrate what problems at the level of legislative regulation the state policy associated with the implementation of such systems can face. In this case, in contrast to foreign practices, the Russian system of electronic public procurement in the aggregate creates a single information space that, in fact, has no direct analogues and is a special example of interaction between electronic platforms in this area. In addition, the example of introducing distributed ledger technology into such systems is significant from the point of view of the functioning of electronic public procurement platforms. The results of this study and the tools used to assess legal regulation in the field of public procurement can be used by state authorities of the Russian Federation, taking into account the needs of entrepreneurs, to better assess the feasibility and consequences of participation in public procurement procedures. This study’s results can also be of relevance to researchers of comparative legislation in the field of legal regulation of public procurement.

What influences success of small local government amalgamations: a comparison of cases in Thailand and the United States

PurposeMunicipal amalgamation (or merger or consolidation) is commonly employed in countries around the world to improve efficiency in public service. While mergers occur among jurisdictions of all sizes, the municipal amalgamation discourse is typically limited to one national setting and a focus on mergers of larger local jurisdictions. The existing municipal amalgamation literature pays little attention to predicate conditions for successful mergers. This study seeks to address these deficiencies by examining the premerger conditions and effects of municipal amalgamations that recently took place in four small jurisdictions of similar size in Thailand and the United States.Design/methodology/approachA holistic multiple case study approach was employed. These two cases share a geographical attribute: one municipal jurisdiction encircled by another.FindingsThe evidence indicates that factors associated with what the researchers refer to as “familiarity” facilitated both successful approval of and outcomes resulting from the amalgamation actions. While the study's findings align with international research regarding the potential for reducing administrative support costs through consolidation, its findings diverge from existing international evidence in that the evidence indicates operating effectiveness and efficiency improvements. Economies of scope and marginal economies of scale are in evidence. Although findings from this study indicate that there might be problematic effects regarding political representation and participation, in that the consolidated jurisdictions remain small in size, negative citizen engagement and participation consequences may be less than that evidenced in larger consolidated jurisdictions.Originality/valueThe study introduces the “familiarity” theorem as a theoretical lens to assist in understanding the cases.

Similarities and differences: Comment on Chan et al. (2021).

Spicer et al. (2020) reported a series of causal learning experiments in which participants appeared to learn most readily about cues when they were not certain of their causal status and proposed that their results were a consequence of participants' use of theory protection. In the present issue, Chan et al. (2021) present an alternative view, using a modification of Rescorla and Wagner's (1972) influential model of learning. Although the explanation offered by Chan et al. appears very different from that suggested by Spicer et al., there are conceptual commonalities. Here we briefly discuss the similarities and differences of the 2 approaches and agree with Chan et al.'s proposal that the best way to advance the debate will be to test situations in which the 2 theories make differing predictions. (PsycInfo Database Record (c) 2021 APA, all rights reserved).

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we test how firms’ perceptions of tax risk, the quality of tax risk management, and compliance costs are related to cooperative compliance. To our knowledge, this is the first study that attempts to analyze both reasons for and consequences of participation in cooperative compliance programs. We examine the Austrian cooperative compliance pilot project known as horizontal monitoring that was aimed at large businesses and launched in 2011. We use survey data from representatives of firms participating in the pilot project and a sample of comparable firms under a traditional ex-post audit regime. We conduct group comparisons to test differences between these groups, as well as mediation analyses to shed light on more complex relationships between variables. Results show that horizontal monitoring firms perceive a significantly higher increase in tax certainty, which is associated with significant relative decreases in tax risk and compliance costs. Furthermore, while the quality of tax risk management upon entering the pilot project appears significantly higher for horizontal monitoring firms, they do not report greater improvement in tax risk management compared to the control group. These results are relevant for the development of cooperative compliance programs and the decision to participate in them.

The Effects of Cooperative Compliance on Firms\u2019 Tax Risk, Tax Risk Management and Compliance Costs

In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we test how firms’ perceptions of tax risk, the quality of tax risk management, and compliance costs are related to cooperative compliance. To our knowledge, this is the first study that attempts to analyze both reasons for and consequences of participation in cooperative compliance programs. We examine the Austrian cooperative compliance pilot project known as horizontal monitoring that was aimed at large businesses and launched in 2011. We use survey data from representatives of firms participating in the pilot project and a sample of comparable firms under a traditional ex-post audit regime. We conduct group comparisons to test differences between these groups, as well as mediation analyses to shed light on more complex relationships between variables. Results show that horizontal monitoring firms perceive a significantly higher increase in tax certainty, which is associated with significant relative decreases in tax risk and compliance costs. Furthermore, while the quality of tax risk management upon entering the pilot project appears significantly higher for horizontal monitoring firms, they do not report greater improvement in tax risk management compared to the control group. These results are relevant for the development of cooperative compliance programs and the decision to participate in them.