Noncompliant Behavior Research Articles

MODERATION OF TRUST IN GOVERNMENT IN MODELLING TAX COMPLIANCE BEHAVIOUR BASED ON TAX FEATURES

of tax revenue, Jordan government is haunted by a high rate of tax non-compliance behaviour that cost around JD1.4 billion in 2017. Thus, revealing the factors that determine the compliance behaviour has become imperative. Therefore, this study investigates the possible factors of tax compliance among SMEs in Jordan with consideration of trust in government as a moderator. The conceptual framework of this study include sales tax compliance behaviour as the dependent variable and the antecedents are tax knowledge, tax fairness, tax morale, tax authority, tax rate, and tax penalties. The population of this study is the small and medium size firms (SMEs) in Amman, Jordan. Approximately 59.9 percent (8,485 firms) of Jordanian SMEs are located in the capital city of Amman and the suitable sample size based on Morgan-Kerjice formula is 373. Unit of analysis for this research is the company principals (owners, CEOs, Financial managers) of the SMEs. The study adopts the direct collect survey technique to reach a relatively specific-target sample of SME principals. For data analysis, SmartPLS is used to do the regression-based analysis, but SPSS is used for data cleaning, demographic and descriptive analysis. Tax fairness has no significant impact while the other five antecedents have significant impacts. The precedence for the relations based on the path coefficient value is tax penalty (0.436), tax rate (0.233), tax authority (0.199), TK (0.142), and tax morale (0.103). Government trust have a significant moderation in two relationships that associated with tax authority and tax rate. KEYWORDS: tax compliance behaviour, tax knowledge, tax fairness, tax morale, tax authority, tax rate, tax penalties, trust in government, Jordan

Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia

Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia

Some detrimental effects of conditioned reinforcement on the maintenance of dog behavior.

In animal training, there is disagreement regarding whether a conditioned reinforcer, such as the sound of a clicker, should always be followed by an unconditioned reinforcer, such as a treat. Proponents for clicking without always giving a treat argue that the click can substitute for the reinforcer, due to Pavlovian conditioning and the partial reinforcement effect. Those who advise always following the click with a treat argue that the clicker will become an unreliable predictor of food if it is not always followed by an unconditioned reinforcer. In this study, a within-subject reversal design with two dogs was used to compare the behavioral effects of always following a click with food (one click condition) and only sometimes following a click with food (two clicks condition). Results showed that the two clicks condition disrupted the frequency, accuracy, and topography of the behavior and increased noncompliance and other unwanted behaviors. While the detrimental effects of this condition may seem paradoxical at first, they can be explained by the discriminative properties of the conditioned reinforcer.

An investigation into the causes of abnormal waste of Ortho-K lenses.

PurposeTo investigate the reasons for wasting orthokeratology (OK) lenses due to breakage or loss, provide more comprehensive guidelines for the clinical care of lenses and minimize time and costs for patients due to excessive broken and lost lenses.MethodsA survey was administered to clinic outpatients who had broken or lost their OK lenses before the regularly scheduled replacement cycle (1–1.5 years). The association between the frequency of OK lens breakage and daily care was assessed using Fisher's exact test and multivariable ordered logistic regression analysis.ResultsA total of 306 valid questionnaires were collected. Among the subjects, 141 were male, and 165 were female, with a mean age of 10.57 ± 2.00 years (range: 6–18 years). In the investigation of the causes of OK lens waste, 81.4% of the patients reported lens breakage, 13.1% lost their lenses, and 5.6% of patients experienced both fragmentation and lens loss. More than half of the patients (52.90%) used incorrect lens cleaning techniques. In further analysis of the relationship between the frequency of OK lens fragmentation within a year and daily care habits, a significant difference was observed between the caregiver (P = 0.03) and whether the lenses were cleaned promptly after removal (P < 0.001). Mothers as daily caregivers of OK lenses had a lower frequency of fragmentation in a year compared to nanny or grandparents (P = 0.014, OR = 0.33, 95% CI = 0.13, 0.80). The failure to clean the lenses according to eye care practitioners' guidance was a risk factor for the frequent breakage of OK lenses (P < 0.001. OR = 5.29, 95% CI = 3.15, 8.89).ConclusionsThe causes of OK lens waste were mainly attributed to caregivers, care practices and some unexpected situations that can be avoided through optometrists' reminders. Regardless of the reasons for noncompliant behavior leading to breakage or loss of OK lenses, all of the complications can probably be addressed by better and more frequent reinforcement of care procedures by practitioners. Better clinical guidance measures and more frequent reminders could prevent a large proportion of abnormal waste of OK lenses.

S400s, sanctions and defiance: explaining Turkey’s quest for strategic autonomy and the US response

ABSTRACT The United States Congress enacted CAATSA in 2017 to impose various restrictions on traditional rivals of the United States, which, however, was also imposed on a long-term strategic ally, Turkey. How can the application of sanctions designated for strategic rivals and enemies on an ally be explained? This article incorporates the hierarchy theory with Kai He’s negative balancing strategy notion, which provides a solid theoretical explanation for patron states’ punitive measures against their allies. We argue that CAATSA is part of the United States’ current negative balancing strategy, which aims to undermine the power of rising challengers, Russia and China, by preventing (Western) secondary states, including Turkey, from getting (nuclear) weapons from these two countries. In this context, the US used CAATSA sanctions to punish Turkey’s non-compliant and autonomous foreign policy behaviour when Russia and China rivalled the US-led order.

Seven Rights of Medication Administration: Nurses' Knowledge, Attitude, and Compliance

Medication error becomes one of the main concerns in ensuring patient safety. In 2020, X Hospital reported medication error incidents. Although categorized near miss, the incidents should have been prevented. One of the methods to prevent medication errors is by applying the seven rights of medication administration. This study aimed to identify the inhibiting factors in the implementation of the seven rights of medication administration in X Hospital and obtain alternative solutions to those obstacles. This study used an analytic observational design with a cross-sectional design. Data were collected from observations and a survey. Observations and a survey through questionnaires to 20 nurses at X Hospital were made to see the implementation of the procedure. At the end of the data collection, interviews were conducted to find out the obstacles in the inpatient installation in applying the seven rights of medication administration. The results show that the main root causes of medication administration errors were the standard operating procedure (SOP) that has not been standardized and nurses' non-compliance behavior on the seven rights procedure. To resolve medication administration errors, the hospital manager should revise the SOP, conduct internal workshops, and perform scheduled supervision to the nurses.

Determinants of Tax Non-compliance Behaviour of Small and Medium Scale Enterprises in Nigeria

The unpredictable nature of crude oil prices in the market requires the government of any economy to develop solid tax bases by generating income from sources especially small and medium enterprises (SMEs) to guarantee revenue that can engender sustainable fiscal policy. This study, therefore, focuses on evaluating and prioritizing the motive toward tax compliance and avoidance among registered SMEs, with at least five years of operational experience, in Lagos, Nigeria. A cross-sectional survey design was adopted with primary data gathered from 382 SME owners/managers derived from the multi-stage sampling technique. Utilizing the Analytical Hierarchy Process (AHP), data gathered were analysed. The results revealed that, out of the six tested, economic criteria and their factors are the most important criteria influencing both tax avoidance and compliance decision. Moreover, to strategically enhance SMEs’ tax compliance, government spending, economy, and fiscal policy need to be logically positioned in favour of SME operators.

Data Protection in Healthcare Research: Medical Students' Knowledge and Behavior.

Healthcare research involves handling personal health information. Information security policies are implemented in research institutions to ensure data subjects' rights but are not always respected due to researchers' neglect or unawareness. This paper is part of an action research project at Saint Joseph University in Lebanon aiming to increase researchers' compliance with the university's information security policy. An anonymous online questionnaire was administered to medical students to evaluate their knowledge and behavior regarding patient data handling in research projects. 38 responses were collected. Results show that most students collect patient data for research, and are frequently not aware of, and do not comply with, the existing information security policy. We also found correlations between low knowledge and non-compliant behaviors including clicking on links from unknown senders, leaving computers unattended, and sharing data insecurely. To address these issues, we plan to implement various Information Security Awareness interventions and compare their effectiveness.

CCTV in Schools: An Examination of Perceived Value of Surveillance

Concerns for security and academic performance have led to the increasing use of various surveillance technologies in educational institutions. This article reports an examination of the lived experiences and subjective insights of Nepali school administrators, teachers and students into the practice of closed-circuit television (CCTV) surveillance cameras. This highlights the challenges of maintaining a surveillance system to minimize risk factors and to create an educational environment in schools. This article based on a qualitative study utilized semi-structured interviews with administrators, teachers and students at three urban schools to explore their perceived value of CCTV surveillance cameras in schools, and non-participant observation to strengthen the data gathered through interviews. Findings indicate that CCTV surveillance cameras in these schools were predominantly aimed at controlling students’ and teachers’ non-compliant behaviors to promote academic performance. While the study explored how these schools utilized surveillance technology to their advantages, findings contribute to the practical understandings that the technology is equally subject to misuse and can victimize children, given the lack of legal regulations in place.

Rank Has Its Privileges: Explaining Why Laboratory Safety Is a Persistent Challenge.

Environmental, health, and safety management systems have become common in research settings to improve laboratory safety through systematic observation and self-regulation. However, there is scant empirical evidence assessing whether these surveillance and inspection systems meet their intended objectives. Using data from safety inspections in research laboratories at a large university, we investigate whether conducting inspections, and recording and reporting findings back to the formally responsible actors (i.e., principal investigator scientists) lead to the improvement of regulatory compliance. Our analyses identify a population of well-funded, high-status, tenured researchers whose non-compliant practices persist. Our interviews with environmental, health, and safety personnel suggest that higher-status actors disengage from the regulatory system, the compliance officers, and the system’s feedback process by their variable recognition and acknowledgment of relevant regulations, attention to the inspection reports, and responses to the feedback concerning repair of the unsafe situation. This study extends previous literature on regulatory compliance by providing evidence for the role of power and status in explaining actor-level non-compliant behavior.

Understanding the deterrence effect of punishment for marine information security policies non-compliance

In the organizational setting of marine engineering, a significant number of information security incidents have been arised from the employees’ failure to comply with the information security policies (ISPs). This may be treated as a principal-agent problem with moral hazard between the employer and the employee for the practical compliance effort of an employee is not observable without high cost-. On the other hand, according to the deterrence theory, the employer and the employee are inherently self-interested beings.It is worth examining to what extent the employee is self-interested in the marine ISPs compliance context. Moreover, it is important to clarify the proper degree of severity of punishment in terms of the deterrent effect. In this study, a marine ISPs compliance game model has been proposed to evaluate the deterrence effect of punishment on the non-compliance behavior of employee individuals. It is found that in a non-punishment contract, the employee will decline to comply with the marine ISPs; but in a punishment contract, appropriate punishment will lead her to select the marine ISPs compliance effort level expected by the employer, and cause no potential backfire effect.

The Influence of Financial Secrecy and National Culture toward Tax Compliance

Tax compliance is essential to pursue the fulfillment of countries’ tax revenue. This research aims to prove the effect of country level of financial secrecy and the resraint culture toward the tax compliance behavior. We expect that the financial secrecy would reduce the tax compliance. Furthermore, we also hypothesize that the restraint culture in a society influences tax compliance negatively. This research uses control variables i.e: democracy, tax rate, and law enforcement. By using cross-countries data of 62 countries processed by multiple regression analysis, it is concluded that financial secrecy has a negative influence toward tax compliance. Moreover, the restraint culture does not implied to have any effect on tax compliance. The findings of this research provide additional contribution as an empirical study in a global scale about the influence of financial secrecy and restraint culture on tax compliance. Based on the result, it can be recommended the government that should promote transparency in the financial sector to minimize non-compliant behavior.

Feasibility indicators of telemedicine for patients with dementia in a public hospital in Northeast Brazil during the COVID-19 pandemic

BackgroundThe use of telemedicine has become a fundamental tool in healthcare in recent years, especially at times of Covid-19 pandemic. Currently, there are several telemedicine tools that are simple, inexpensive, and effective means of communication. This article aims to describe indicators of feasibility including patient recruitment, attendance, discomfort (internet connection issues and/or noncompliant patient behavior), satisfaction, and travel time and cost savings of virtual telemedicine consultations for patients with dementia.MethodsThe study was conducted at the Geriatrics Department of Hospital Universitário Walter Cantídio (HUWC) in Fortaleza, Brazil, between May 1st and December 31, 2020. The eligibility criteria included previous diagnosis of dementia syndrome and receiving care at the hospital’s dementia outpatient clinic in face-to-face consultations in the preceding 12 months. Patients were excluded if they did not feel comfortable with virtual consultations, did not have the required communication technology available or their caregiver was not available to attend the remote consultation. The patients were recruited from the outpatient dementia clinic’s medical appointment scheduling list. The intervention was designed as a one-time consultation and it included treatment approaches and health promotion recommendations.ResultsPatient recruitment, attendance and discomfort rates were 85.5%, 97.7% and 9.4%, respectively. To attend face-to-face visits, they reported an average travel time (including the consultation) of 233.21 minutes and average total cost of 60.61 reais (around USD 11). The study intervention was well accepted among the patients and their caregivers with 97.6% being satisfied. Many were happy to avoid long waits in crowded medical waiting rooms and the risk of covid-19 contagion.ConclusionsWe found good recruitment, attendance, and acceptance rates of remote care for the follow-up of dementia patients as well as low discomfort rates.Trial registrationBrazilian Trial Registry (REBEC) RBR-9xs978.

Transcranial Photobiomodulation for the Treatment of Children with Autism Spectrum Disorder (ASD): A Retrospective Study.

Children with Autism Spectrum Disorder (ASD) face several challenges due to deficits in social function and communication along with restricted patterns of behaviors. Often, they also have difficult-to-manage and disruptive behaviors. At the moment, there are no pharmacological treatments for ASD core features. Recently, there has been a growing interest in non-pharmacological interventions for ASD, such as neuromodulation. In this retrospective study, data are reported and analyzed from 21 patients (13 males, 8 females) with ASD, with an average age of 9.1 (range 5–15), who received six months of transcranial photobiomodulation (tPBM) at home using two protocols (alpha and gamma), which, respectively, modulates the alpha and gamma bands. They were evaluated at baseline, after three and six months of treatment using the Childhood Autism Rating Scale (CARS), the Home Situation Questionnaire-ASD (HSQ-ASD), the Autism Parenting Stress Index (APSI), the Montefiore Einstein Rigidity Scale–Revised (MERS–R), the Pittsburgh Sleep Quality Index (PSQI) and the SDAG, to evaluate attention. Findings show that tPBM was associated with a reduction in ASD severity, as shown by a decrease in CARS scores during the intervention (p < 0.001). A relevant reduction in noncompliant behavior and in parental stress have been found. Moreover, a reduction in behavioral and cognitive rigidity was reported as well as an improvement in attentional functions and in sleep quality. Limitations were discussed as well as future directions for research.

Factors associated with noncompliance to diabetes medication in a rapidly urbanizing region in Ghana: a mixed-methods study.

Background:Failure to achieve adequate glycemic control can lead to debilitating complications for diabetics. Strict compliance to prescribed diet, lifestyle, and medication can prevent complications.Methods:In order to examine factors accompanying noncompliance behavior to diabetes medication in a rapidly urbanizing region of Ghana, a mixed approach was adopted. Study subjects (N: 160, mean age: 58.3) were interviewed at the diabetic clinic of the Brong-Ahafo Regional Hospital, Sunyani. Compliance to diabetes treatment was evaluated with an adapted Morisky Medication Adherence Scale (MMAS). Face-to-face interviews of 20 subjects allowed for more personalized exploration of psychosocial aspects of noncompliance. The interviews were audio recorded, transcribed verbatim, and coded using the Nvivo software. Qualitative data was processed and subjected to inductive thematic analysis.Results:Majority of study participants reported an optimum (n = 121, 75.6%) level of compliance to diabetes medication, although some also reported poor compliance (n = 39, 24.4%). Qualitative responses received during interviews suggest that poor compliance may be attributable to misconceptions about religious beliefs and practices. Psychosocial factors relating to felt stress, the inevitability of fate, and compliance fatigue were also discovered to undermine compliance. Noncompliance behavior was also explained by socioeconomic status and barriers to health-seeking behavior.Conclusion:Reported medication compliance was among the highest in out-patient settings in Ghana. However, contextual determinants of noncompliance have to be addressed. Efforts to improve compliance to diabetic medication could benefit from interventions that address superstition, target psychological aspects of chronic disease management, and remove operational barriers to healthcare delivery such as transportation costs and long waiting times.

Health Supervision for Children and Adolescents With Down Syndrome.

Health Supervision for Children and Adolescents With Down Syndrome.

Balancing traffic flow in the congested mass self-evacuation dynamic network under tight preparation budget: An Australian bushfire practice

Disaster preparation budget plays a key role in the success of an emergency response operation. This research presents a novel bi-level model for mass self-evacuation discrete network design problems to find the best balance between the preparation budget and evacuation congestion. In this model, the importance of including non-compliance behavior in evacuation is considered. The proposed model aims to design an evacuation network with the smoothest traffic flow by using the maximum capacity of a dynamic transportation network where a number of roads become inaccessible as the bushfire spreads. The output of this research aids the emergency authorities to decide the best roads and shelters to equip in the evacuation process considering the access orders of the roads. The proposed approach covers the last four key phases of the entire evacuation process. Benders Decomposition and heuristics accelerators have been employed to help generate the outputs in less computational time for large-scale instances. The model and the solution approach have been validated through numerical experiments in different sizes. In addition, the model has been tested on the real case of the Churchill bushfire, Victoria. The results show that altering a number of factors such as budget and the number of allowable shelters will significantly reduce the overall evacuation time and makes the roads less congested. A sensitivity analysis is also conducted which demonstrates that it is possible to reduce traffic congestion without raising the budget.

A Systematic Literature Review on Tax Evasion: Insights and Future Research Agenda

Emerging research studies in the subject of tax evasion have selected a variety of factors to verify their influence on the intentional non-compliance behaviour (tax evasion). However, a holistic review of tax evasion covering global literatures remains elusive. Therefore, this paper intends to conduct a systematic literature review (SLR) to review the existing articles in the past 10 years, encapsulating 100 papers starting from 2010, in which Organisation for Economic Co-operation Development (OECD) established the Convention on Mutual Administrative Assistance in Tax Matters in order to reduce tax evasion with the help of collaborated network. The review articulates those existing studies have limited their exploration within individual and economic related factors, but less focused on the other variables such as digitalization of public services, corporate social responsibility, and whistle-blowing efforts. This paper also exhibits the avenues for future researchers in the subject of tax evasion.

Why Do Data Analysts Take IT-Mediated Shortcuts? An Ego-Depletion Perspective

ABSTRACT We aim to understand why employees take information technology (IT)-mediated shortcuts, that is, skipping one or several steps for completing tasks quicker by bending the rules. This is a specific and often detrimental form of noncompliant behavior. Adopting an ego-depletion perspective, we posit that IT complexity drives IT-mediated shortcuts by increasing employees’ ego-depletion. Extending this view, we use a modified Delphi study and build on self-regulatory and goal setting theories to point to key boundary conditions for these effects. First, in a preliminary study we found that taking IT-mediated shortcuts in our context is, on average, detrimental to employee performance. This highlighted the need to focus on IT-mediated shortcuts. Next, we tested our assertions with three experiments focusing on the use of dashboards with 584 data analysts. The results show that (1) dashboard complexity increases ego depletion, (2) ego depletion fully mediates the impact of dashboard complexity on taking IT-mediated shortcuts, (3) moral integrity moderates the influence of ego depletion on taking IT-mediated shortcuts, and (4) outcome compared to learning goals enhance the impact of ego depletion on IT-mediated shortcuts. In all studies, objectively measured IT-mediated shortcut-taking was negatively associated with objectively measured task performance. Ultimately, the integrated perspective explains whether, how, and under what conditions IT complexity drives IT-mediated shortcuts.

The Relationship between Personal Factors and Behavior of Using Personal Protective Equipment on Workers

Introduction: PT. Kerta Rajasa Raya is an industrial manufacturing company in the manufacturing of Woven Bags and Jumbo Bags. From 2012 to 2017, the total incidence of work accidents reached 844 cases. One of the divisions at PT. Kerta Rajasa Raya which often experiences work accidents is the extruder division. The most frequent accidents experienced by workers in the extruder division are being hit by a cutter and pinched by a roll on the machine. One of the causes of accidents is workers' non-compliance with the use of PPE. This study aims to analyze relationship between personal factors and non-compliance behavior in using PPE by workers. Methods: This study used a quantitative approach with an observational analytical method and a cross-sectional design. The population of this study was workers in the extruder division of PT. Kerta Rajasa Raya with sample of 79 workers, who were chosen through a random sampling technique. The data collection was conducted by the means of observation sheets and questionnaires using Kendall test analysis. Results: The results of the study showed that education level (r = 0.220), years of service (r = 0.216), attitude (r = -0.244) and knowledge (r = -0.210) had a weak relationship with the behavior of using PPE. Conclusion: There was an effect in the relationship between education level, years of servicee, attitude, and knowledge of workers in using personal protective equipement.Keywords: behavior, personal factors, personal protective equipment