Noncompliant Behavior Research Articles

Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?

The studies in tax compliance, tax evasion and tax morale often largely focus on the economic and behavioural factors responsible for tax (non)compliance, but very little attempt has been made to determine the extent to which the sociodemographic characteristics of taxpayers influence their (non)compliance behaviour in Nigeria. Therefore, the current study examines the influence of sociodemographic characteristics of SME entrepreneurs on tax (non)compliance behaviour. Information on tax non-compliance behaviour and sociodemographic variables was elicited from (N = 382) SME entrepreneurs from six geopolitical zone divisions of Nigeria using a questionnaire and executed by survey research tradition. The results of the study reveal that certain sociodemographic variables including age, education and business sectors of the SME entrepreneurs are significant determinants of tax (non)compliance behaviour, while gender and religiosity exert insignificant influence. The study concludes that beyond economic sanctions, tax incentives and taxpayers’ attitudes, certain sociodemographic factors are effective in encouraging or discouraging tax noncompliance in Nigeria. Most importantly, tax authorities must come to reality by including sociodemographic factors as part of their tax drive strategies. Further discussions of the study’s theoretical and practical implications are discussed.

Challenging Behavior in Down Syndrome: Initial Surveys Evaluating Co-occurrence

Down syndrome (DS) is a developmental disability caused by trisomy of chromosome 21 and as with other developmental disabilities, individuals with DS may present with challenging behavior (e.g., aggression, tantrums, self-injurious behavior; Feeley & Jones, 2006). The purpose of this study was to evaluate the presence of challenging behavior in those with DS by surveying caregivers of individuals with DS via Qualtrics. A link to our survey was sent out to national and local organizations that support the DS population with a request to disseminate the link. Given limited response, the survey was modified (shorted and reorganized) and a link to the revised survey was disseminated via Facebook to groups focused on DS. Although both surveys received limited responses, there are preliminary findings worth exploring further. Aggression, noncompliance, and tantrum behaviors were frequently reported behavior and, escape and attention were the most reported perceived functions of behavior. Challenging behavior is reported in DS by caregivers. Future research should be conducted to examine the prevalence and function of challenging behavior in DS to develop effective preventative approaches to challenging behavior while promoting skill acquisition.

Trade-off Between Quarantine Length and Compliance to Optimize COVID-19 Control.

Guidance on COVID-19 quarantine duration is often based on the maximum observed incubation periods assuming perfect compliance. However, the impact of longer quarantines may be subject to diminishing returns; the largest benefits of quarantine occur over the first few days. Additionally, the financial and psychological burdens of quarantine may motivate increases in noncompliance behavior. We use a deterministic transmission model to identify the optimal length of quarantine to minimize transmission. We modeled the relation between noncompliance behavior and disease risk using a time-varying function of leaving quarantine based on studies from the literature. The first few days in quarantine were more crucial to control the spread of COVID-19; even when compliance is high, a 10-day quarantine was as effective in lowering transmission as a 14-day quarantine; under certain noncompliance scenarios a 5-day quarantine may become nearly protective as 14-day quarantine. Data to characterize compliance dynamics will help select optimal quarantine strategies that balance the trade-offs between social forces governing behavior and transmission dynamics.

Noncompliant behaviors in general equilibrium: A survey

AbstractThis paper reviews the literature on dynamic general equilibrium models that incorporate noncompliant behaviors. It organizes contributions according to selected dimensions that denote important pillars of the macroeconomic literature and that are relevant to explaining the nature and role of non‐compliant behaviors. These pillars are business cycles, macroeconomic policies, labor markets, income inequality, and financial factors. Starting with studies from the early 2000s, when general equilibrium models first began to include noncompliant behaviors, our study provides a temporal excursus on the evolution of the phenomenon in this literature.

From past behavior to intentions: Using the Theory of Planned Behavior to explore noncompliance in small-scale fisheries

Noncompliance in fisheries is a multifaceted problem whose assessment requires insight into the drivers of human behavior. We adapted a socio-psychological model, the Theory of Planned Behavior (TPB), to explore motivations for regulatory noncompliance in Chilean small-scale fisheries, using self-reported data from fishers. Results show that all components of the TPB, namely fishers' attitude (i.e., perceived benefits of noncompliance), perceived behavioral control (i.e., perceived skills to escape regulations) and subjective norms (i.e., perception of peers' acceptance or disapproval towards noncompliance), had a positive and significant direct effect on the noncompliance behavioral intention. Additionally, fisher's past behavior had a positive direct effect on their attitude, subjective norms and perceived behavioral control. Our results highlight for example, the importance of working on attitudes towards the different transgressions in a differentiated manner. On the one hand, ‘positive or favorable’ attitudes towards size and closure regulations could be reinforced, while unfavorable attitudes towards quota transgression could be discouraged by using mixed strategies, which include those that can build legitimacy and establish more controls. We encourage further examination of specific drivers over multiple noncompliance behaviors in order to predict the extent of noncompliance behaviors in small-scale fisheries.

Solidarische Tilgung der Staatsschulden im Euroraum

Abstract There is no getting around a reform of the European Stability and Growth Pact. However, there is no reform model under discussion that can be expected to enforce compliance with public budget discipline more effectively than before. With this in mind, this paper argues in favour of shifting the competence to impose sanctions in the event of non-compliant behaviour from the community level to the intergovernmental level. This would increase the credibility of the sanction threat. The shift would not mean abandoning the previously introduced fiscal rules.

PERCEIVED INCOME ADEQUACY, FAMILY SUPPORT, FINANCIAL ANXIETY, AND TAX NON-COMPLIANCE OF INDONESIAN WORKING WOMEN DURING THE COVID-19 PANDEMIC

In high-risk situations like the Covid-19 epidemic, it is believed that perceived income adequacy, family support,financial anxiety, and tax non-compliance have a strong relationship. This study applies the Conservation of Resources (COR) theory in building research models to fill gaps in previous research. According to the COR theory, individuals safeguard the quality and quantity of their financial resources by avoiding threats to their existence, including taxes. Thus, maintaining limited financial resources during the Covid-19 pandemic to meet needs and wants leads to tax avoidance.The cross-sectional data were collected using an online survey and analyzed using the PLS-based SEM technique. Purposive sampling was used to identify 371 Indonesian working women for the study sample. The study’s findings confirmed that perceived income adequacy for current needs and wants and perceived family support directly impact financial anxiety. However, this study can only demonstrate the direct effect of perceived income adequacy for current wants and tax non-compliance. Financial anxiety has also been proven to mediate the relationship between the three exogenous factors and tax non-compliance. This study can strengthen the concept of COR theory, which has never been used to investigate tax non-compliance behaviour and can be considered by authorities to design tax policies that take gender into account to achieve tax compliance.

Antecedents and Consequences of Child Externalizing Problems: Differences in Dynamic Parent–Child Processes

Given that noncompliance is the most common externalizing problem during middle childhood and reliably predicts significant conduct problems, innovations in elucidating its etiology are sorely needed. Evaluation of in-the-moment antecedents and consequences of child noncompliance improves traction on this goal, given that multiple theories contend that child noncompliance and parent behavior mutually influence each other through negative reciprocation as well as contingent praise processes. Among a sample of 140 families (child age: 6–10 years; 32.1% female), the present study capitalized on intensive repeated measures of observed child noncompliance and parent negative talk and praise objectively coded during three unique tasks. We employed dynamic structural equation modeling to evaluate within-dyad parent–child behavioral dynamics and between-dyad differences therein. Results provided mixed support for hypotheses and suggested that antecedents and consequences of child noncompliance differed according to task demands and child ADHD symptoms. Contrary to models of coercive cycles, during child-led play, parent negative talk was more likely following prior child noncompliance, but child noncompliance was less likely following prior parent negative talk. As expected, during parent-led play, parent praise was less likely following prior child noncompliance, which was also less likely following prior parent praise. Relative to youth with fewer symptoms, for children with elevated ADHD symptoms, during a challenging clean-up task, child noncompliance was less stable and less contingent on prior parent negative talk. Results are discussed in terms of their implications of real-time parent–child interactions for typical and atypical development of externalizing problems.

The Influence of Perceptions of Corruption on Tax Noncompliance Behaviour of Small and Medium Taxpayers: The Ugandan Context Proposition

This study intends to get answers to the various questions that linger in the minds of Ugandans relating to the causes of perceived corruption and its effects on tax fairness as well as tax compliance in this country. Even recently, the world over has instituted laws, policies and institutions to fight corruption so as to avert its negative effects on the economies and also on the citizenry. Scholarly works in tax compliance have identified a wider range of factors that influence behaviour however, little attention has been paid to the influence of perceptions of corruption. In particular, what remains unclear is precisely how perceptions of corruption are systematically linked to intentional tax noncompliance. This study is to provide insight into, or fill a gap in, the existing literature in tax compliance behaviour by expansively exploring the influence of perceptions of corruption on self-employed managers. Using a conceptual framework to derive the various research questions and testable hypotheses, this study will employ a cross-sectional research design using a sequential mixed methods approach. Keywords: corruption, tax fairness, SMEs, tax non-compliance, Uganda DOI: 10.7176/RJFA/14-6-01 Publication date: March 31 st 2023

Determinants of Health Protocols Compliance on Office Workers

Abstract. The high number of Covid-19 cases contributed to office clusters. To reduce the spread of Covid-19, the government has implemented the 5M health protocol. However many people, especially office workers, violate this health protocol. One of the available approaches to analyze non-compliance behavior is by using the Health Belief Model (HBM). This study aims to determine the factors affecting office workers' compliance with the Covid-19 preventive health protocol, explained bythe Health BeliefModel (HBM) theory to develop health promotion programs which may contribute to the compliance level of the office workers. This research is a correlational quantitative study with a sample of 357 office workers in the Surakarta residency. The data were collected online by usings six scales uploaded in the Google Form, consisting of the perceived susceptibility scale, perceived severity scale, perceived barriers scale, perceived benefits scale, self-efficacy scale, and the Covid-19 prevention protocol compliance scale. The path analysis was carried out by using JASP 14.1 to analyze the collected data. The result shows that health protocols are greatly helped for workers by many cues/stimuli that will appear with the many perceived barriers in implementing health protocols but will increase with relevant facts. Self-efficacy plays a vital role in influencing health protocol compliance in office workers. Providing more intense education that focuses on providing solutions that workers can take when facing difficulties in implementing health protocols can be one way to further increase confidence in workers in implementing health protocols.Keywords: compliance; health belief model; health protocol; office worker

Kontaktlinsenhygiene - kleiner Aufwand, große Bedeutung

Purpose. The aim is to update the knowledge of hygiene guidelines related to contact lens wear. Material and Methods. The following literature review high- lights the causes of microbial keratitis and provides an over- view of the current research on contact lens hygiene, with particular emphasis on the use of tap water. In addition, a case report is used to highlight rare consequences of non- compliant behavior. Results. The main causative agents of microbial keratitis are bacteria, such as staphylococci and pseudomonas aeruginosa, fungi, and acanthamoeba. Because infection often requires rapid medical therapy and can lead to complications that reduce visual acuity, great importance should be placed on patient counseling and preventative measures. This includes conscientious hand hygiene, information on the problem tap water, and the use of the correct care product with necessary compliance. Conclusion. Good and correct contact lens hygiene is es- sential for long-term, low complication and safe contact lens wear. Especially the care of the contact lens case should not be ignored. To improve patient compliance, it is important to know the exact reasons for any non-compliant behavior in order to develop adapted and individual strategies. It is also relevant that hygiene guidelines are standardized to avoid confusing patients with different recommendations. Keywords Contact lens hygiene, tap water, microbial keratitis, compliance

Perilaku Pencegahan COVID-19 Pre dan Pasca Vaksinasi RSUP H. Adam Malik Medan

Background: Subramanian stated, countries with vaccination coverage of 75% of the population have a higher increase in COVID-19 cases compared to countries with vaccination coverage of 10% of the population. Prevention of COVID-19 is not enough just by vaccination, the 5M health protocol should still be carried out.Objective: The purpose of this study was to determine the relationship between COVID-19 prevention behavior (5M) before and after vaccination with COVID-19 vaccination in the community at H. Adam Malik General Hospital Medan. In addition to 5M's behavior, the frequency of AEFI COVID-19 was also seen.Methods: This is a cross sectional study with a survey approach. This research was conducted at the H. Adam Malik General Hospital Medan. The population is people 18 years and over who have not and have had 1st and 2nd vaccinations for COVID-19. Consecutive sampling techniques were used, as many as 200 people. Measuring with a questionnaire, 3 times, namely pre-1st vaccination, pre-2nd vaccination, and post-2nd vaccination. Non-parametric comparative analysis using the Friedman test, and Post Hoc analysis on mask wearing behavior.Results: Significant differences were found between the behavior of wearing masks pre1stvaccination nd pre2nd vaccination with p 0.008. The results of the analysis with the Friedman test on the behavior of wearing masks showed a significant relation, with p value 0.016. The most common AEFI COVID-19 that respondents complained about was muscle pain, as many as 81 people (40.5%).Conclusion: The trend shown is the increase in non-compliant behavior in carrying out 5M behavior, in each measurement.

Compliance to contact lens wear and care among Jordanian adults.

To evaluate compliance to contact lens (CL) wear and care routines among adults in Jordan. A cross-sectional study using a questionnaire administered by an interviewer was conducted among adults in Jordan between the months of May and July of the year 2022. Adult (≥ 18 years) contact lens wearers attending work establishments, universities and shopping centers in the cities of Amman, Aqaba and Irbid in Jordan. Compliance to CL wear and care in addition to CL hygiene habits were evaluated. A total of 834 (600 women) participants were included in the study with an age range of 18 to 55 years (average; 25.49 ± 7.75). Soft spherical CLs for myopia correction were worn by 45.6% of the sample, followed by cosmetic CLs (CCL) (43%). Highest compliance rate (99%) was calculated for not sharing CL with others and the lowest rate (24%) was for cleaning the CL case, with an average compliance rate of 72.25% for the sample with all habits surveyed. Medium compliance rates were related to following instructions of CL solution use including avoiding using expired solution or avoiding topping off. Risk factors for non-compliant behaviors included CCL wear, purchasing CL from beauty centers and being 25 years of age or younger. This study which was performed in a non-clinical setting showed that women and young adults comprise the majority of CL wearers in Jordan. Participants were compliant with most CL wear and care behaviors except for cleaning the CL case and attending aftercare visits. Many CL wearers also reported purchasing lenses from beauty centers and online without consulting CL practitioners. There is a need for patient education regarding the hygiene of the CL case, and the necessity for consulting the CL practitioner for the appropriate type of CL including proper wear and care regimen.

Is there a relationship between time pressure and pedestrian non-compliance? A systematic review

Pedestrians are usually referred to as the most vulnerable road users because they lack sound protection against crashes. The danger of collisions for pedestrians increases at intersection crosswalks due to the non-compliance behaviour of pedestrians at such multi-directional traffic locations. To acquire a greater comprehension, it is indeed imperative to understand pedestrian behaviour at such sites. Therefore, this systematic review aims to assess the risk associated with non-compliance behaviour and the primary causes of non-compliance behaviour at intersections. The study also explored the relationship between time pressure and non-compliance road crossing behaviour. The authors searched the Web of Science, Google Scholar, Scopus, and Semantic to identify the required studies. After excluding books, review papers, non-English research, proceedings, duplicates, and irrelevant studies, 73 pieces of literature were identified for the review process. The current study enlisted all the elements that influence the non-compliance behaviour of pedestrians. Many factors, such as time of day, weather conditions, land use, etc., have a substantial effect on non-compliance but have not been sufficiently studied to establish broad conclusions. Consequently, in exploring the fundamental reasons for non-compliance behaviour, it was found that time--saving or being in a hurry is one of the strong influencers for non-compliance behaviour. Hence, these findings indicate a positive correlation between time pressure and the non-compliance behaviour of pedestrians. However, even though time pressure is a primary source of non-compliance, studies illustrating the impact of time pressure on pedestrian decision-making behaviour are extremely limited. Furthermore, because all time pressure studies have been limited to midblock crossings, it is worthwhile to assess the role of time pressure in pedestrian safety in complex intersection scenarios.

A Framework for Proactive Safety Evaluation of Intersection Using Surrogate Safety Measures and Non-Compliance Behavior

A Framework for Proactive Safety Evaluation of Intersection Using Surrogate Safety Measures and Non-Compliance Behavior

Security is Local: The Influence of the Immediate Workgroup on Information Security

Information security is a multilevel phenomenon with employee security decisions being influenced by macrolevel factors (e.g., organizational policies), mesolevel factors (e.g., one’s immediate workgroup—IW), and microlevel factors (e.g., individual personalities). We argue that an employee’s local IW (i.e., immediate supervisor and coworkers) has a strong effect on security. This paper focuses on the effects of these mesolevel factors in the presence of macro- and microlevel factors. Drawing on the social structure and social learning framework as well as workgroup research, we hypothesize that the security behavior of an employee’s IW supervisor and coworkers moderated by the nature of these relationships influences information security decisions. Our research, based on a sample of 217 full-time employees, reveals that the IW significantly affects security decisions, over and above the micro- and macrolevel factors. These effects are moderated by the nature of the relationship between employees and their IW supervisor (leader-member exchange) and coworkers (team-member exchange). A post hoc analysis shows that the mesolevel factors alone had the same explanatory power as the micro- and macrolevels combined. Our research suggests that future theory and research should include the IW and that organizations should share security responsibilities with line managers and help them understand their substantial impact on information security. Security training programs should ask employees about the behaviors of their IW supervisor and coworkers and, where needed, deliver anti-neutralization training to mitigate the effects of the IW’s noncompliance behaviors.

Reducing the negative effects of non-compliance and unethical behaviour by adopting the risk approach to human resources management

Reducing the negative effects of non-compliance and unethical behaviour by adopting the risk approach to human resources management

Reducing the negative effects of non-compliance and unethical behaviour by adopting the risk approach to human resources management

Reducing the negative effects of non-compliance and unethical behaviour by adopting the risk approach to human resources management

MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE

Research Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations. Research Methods. The research was conducted with an exploratory approach. Research Results and Findings. The results of the research are the motives owned by cryptocurrency investors in carrying out tax non-compliance behavior are saving personal finances, dissatisfaction with the taxation system, distrust of tax handlers, burdensome tax rates, and newest policies which contrary to the principle of decentralization. People who influence cryptocurrency investors in committing tax non-compliance are friends, cryptocurrency communities, family, and colleagues. Things that can hinder cryptocurrency investors from carrying out tax non-compliance are the lack of loopholes, tax avoidance schemes which difficult to implement, the potential of inspected by the tax authorities, the potential of sanctions, and the potential of reported by third parties (the exchangers).

Analysis of the Influence of Regulatory Enforcement Shifts from Coercive to Collaborative on Compliance Behaviors within the Pre-Tertiary Education Regulatory Environment

The use of the coercive (traditional enforcement) approach in enforcing regulatory compliance to aspects of the Education Regulatory Act, 2020 (Act 1023), that is overseen by the National Schools Inspectorate Authority (NaSIA), led to media clamor and a high level of non-compliance, which necessitated the development of a new collaborative approach to change non-compliance behavior in the education regulatory environment. With critics raising alarm over the tendency of the new approach to deepen the level of non-compliance instead of solving the problem, there was a need to explore this new approach to understand the effectiveness and efficiency of the new collaborative approach. The research design used to address the research problem was divided into two (2) phases. The main approach focused on using situational analysis of a case to describe the regulatory environment of NaSIA before and after the change in the regulatory enforcement approach of the regulator and the compliance behavior of the regulated entities. The second phase entailed the use of descriptive statistics to analyze survey data of regulated entities (pre-tertiary education institutions) to verify the veracity of the attitudes or thoughts identified in the situational analysis. The study showed that the adoption of the new approach reduced the level of agitation and clamor in the media, and the level of regulatory compliance increased, leading to over six thousand (6000) pre-tertiary education institutions that were considered non-compliant in 2021 attaining full compliance at the end of 2022. This is a 75% improvement in regulatory compliance over the previous year, demonstrating the success of the new strategy in attaining the regulator’s primary goal.