Prior Violations Research Articles

Mental Health and Suicidal Behaviour in Chilean Youth during the Covid-19 Pandemic.

The pandemic caused by the SARS-CoV-2 virus led to a series of containment and mitigation measures through lockdowns, social distancing, and the closure of educational establishments, which have had a profound impact on the mental health of the adolescent population. The main objective of the present study has been to identify the sociodemographic and mental health variables related to suicidal ideation, planning, and attempts in young people participating in outpatient intervention projects within the Chilean protection network since the onset of the pandemic and the strictest lockdowns. The study's sample consists of 125 young people aged 14 to 18 years (M = 15.65; SD = 1.22), participating in outpatient intervention projects within the National Service for Minors (SENAME)/Better Childhood protection network. Through a self-report survey, the young participants provided responses on sociodemographic variables and suicidal behaviour (ideation, planning, and attempts). 29.9% of the participants reported suicidal ideation during the onset of the pandemic and the established lockdowns; 29.2% reported having devised a plan to do so, and 18.2% indicated having attempted suicide during the evaluated period. A higher occurrence of suicidal behaviour was observed in females, sexual minorities, respondents over 15 years old, and respondents presenting depressive symptoms. The Covid-19 pandemic has had a significant impact on suicidal behaviour among the adolescent population served by the protection network in Chile. The prior violation of their rights may have contributed to the issue, particularly affecting young females in late adolescence with indicators of depression, who require specialized intervention due to the high risk detected.

Examining the complexities of binding international law on international organisations

PurposeThis paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal obligations akin to states to the extent which could be fulfilled by them. This paper suggests making IOs parties to international treaties like the International Covenant on Civil and Political Rights (ICCPR), International Covenant on Economic Social and Cultural Rights (ICESCR) and Geneva Convention 1949 to codify their international responsibilities. In addition, it proposes amending multilateral treaties to grant IOs membership and create binding legal obligations for them, thereby enhancing the overall legal framework for IOs.Design/methodology/approachThe paper opted for qualitative analytical approach of research by referring to international treaties and scholarly papers.FindingsThe authors have evaluated the bindingness of international law on IOs. The authors argue that jus cogens and customary international law are equally binding on IOs. However, treaties could only be binding on IOs to the extent of their consent. The authors have assessed prior violations of IOs. The authors argue that, to prevent such violations by IOs, creating obligations is the first step. Second, amendments are required in the existing international treaties that reflect the foundations of international humanitarian and international human rights law like the Geneva Convention 1949, ICCPR, and ICESCR, to permit IOs to join these treaties, resulting in binding international legal obligations.Research limitations/implicationsThe most prominent assertion of this paper is that IOs as subjects of international law are bound by the principles of international law, including treaty law with consent, customary international laws, general principles of law and peremptory norms. To fulfil these obligations, a regime needs to be introduced wherein amendment is made in treaties to make IOs parties to them and structuring the law on responsibility for IOs. Considering the multifaceted nature of IO, the role it performs in contemporary times requires them to be bound by rules of international law just like states. There is a need to settle their position in global governance and give them more teeth to understand and fulfil their duties to ensure smooth functioning in the long run.Originality/valueThe paper fulfils an identified gap in the positioning of IOs under the international law.

Disparities in drinking water quality: evidence from California

Abstract Reducing disparities in drinking water quality is a state-level priority in California, yet targeting communities for assistance is hindered by the lack of empirical evidence regarding populations disproportionately affected. The study addresses this gap by analyzing drinking water quality violations and identifying the types of communities disproportionately burdened by water contaminants. Using a sample of 1,710 Community Water Systems (CWSs) and probit regression models, we analyzed the likelihood of violation as a function of low-income, minority groups, and vulnerable populations. Results indicate that environmental justice concerns are prevalent. Low-income communities and minority groups (Hispanics and non-Whites) face greater likelihood of water quality violations. Low-income communities are 1.77% more likely to have any health-related violations. Severely disadvantaged communities face greater likelihood (3.44%) of water quality violations. Tribal water systems are 2% more likely to violate the Total Coliform Rule. Children aged five and under are 3% more likely to be exposed to health-based water quality violations. Failure to address prior violations leads to greater likelihood (38.94%) of future violations, while large utility systems and purchased water sources have the propensity to reduce violations. Overall, these findings can guide policy decisions to prioritize assistance to communities disproportionately impacted by poor water quality.

Investigating the factors of selecting audit clients: Evidence from an emerging market

This study investigates the insights and criteria audit partners use to select prospective clients in an emerging market. We use questionnaires to solicit responses from a sample of auditors at the partner/manager level in Big and non-Big 4 audit firms with international affiliations in an emerging economy. Descriptive statistical tools including the chi-square test and multiple logistic regression analysis are used for the analysis. This study finds that auditor reputation enhancement and corporate governance effectiveness are significantly associated with the acceptance of listed companies and that the higher financial reporting quality of listed companies and the need to promote audit and assurance services are significant factors affecting such decisions. Audit firms tend to select parents or subsidiaries because of the expected effective audits and reduced misstatement and litigation risks and audit firm industry expertise is needed to mitigate expected client risks to significantly affect the selection of clients with prior-year audit qualifications. Fraud is significantly associated with the selection of clients with prior violations reported by government monitoring bodies. This study is among the few empirical studies in emerging economies that provide insights from practicing auditors on a set of comprehensive attributes that affect the selection of audit clients. The findings have implications for audit partners and firms, auditees, and the audit profession in selecting clients that fit the firm’s and profession’s vision of audit branding and reputation

Moral expressions in Hong Kong, New Zealand, and the United Kingdom: Cultural similarities and differences in how affective facial muscle activity predicts judgments.

How does facial muscle activity relate to moral judgments across cultures? To explore this question, we used facial electromyography (EMG) among residents of New Zealand (N = 30) and Hong Kong (N = 40), comparing findings to prior data from the United Kingdom. We recorded EMG involved in expressions of disgust (m.levator labii), anger (m.corrugator supercilii), amusement (m.zygomaticus major), and surprise (m.medial frontalis) while participants thought about 90 scenarios that varied in valence and relevance to the harm, fairness, ingroup, authority, and purity moral dimensions. Overall, levator and corrugator activity were associated with more negative judgments in all samples, while only in Hong Kong a decrease in medial frontalis activity was associated with negativity. Both levator and corrugator were cross-culturally associated with negative judgments in purity scenarios. In contrast to prior findings, harm and fairness violations were associated with different levator and/or corrugator activity across samples. We discuss implications for the relationship between spontaneous facial muscle activity and moral versus negativity judgments across cultures. (PsycInfo Database Record (c) 2022 APA, all rights reserved).

SafeDrive: Hybrid Recommendation System Architecture for Early Safety Predication Using Internet of Vehicles.

The Internet of vehicles (IoV) is a rapidly emerging technological evolution of Intelligent Transportation System (ITS). This paper proposes SafeDrive, a dynamic driver profile (DDP) using a hybrid recommendation system. DDP is a set of functional modules, to analyses individual driver’s behaviors, using prior violation and accident records, to identify driving risk patterns. In this paper, we have considered three synthetic data-sets for 1500 drivers based on their profile information, risk parameters information, and risk likelihood. In addition, we have also considered the driver’s historical violation/accident data-set records based on four risk-score levels such as high-risk, medium-risk, low-risk, and no-risk to predict current and future driver risk scores. Several error calculation methods have been applied in this study to analyze our proposed hybrid recommendation systems’ performance to classify the driver’s data with higher accuracy based on various criteria. The evaluated results help to improve the driving behavior and broadcast early warning alarm to the other vehicles in IoV environment for the overall road safety. Moreover, the propoed model helps to provide a safe and predicted environment for vehicles, pedestrians, and road objects, with the help of regular monitoring of vehicle motion, driver behavior, and road conditions. It also enables accurate prediction of accidents beforehand, and also minimizes the complexity of on-road vehicles and latency due to fog/cloud computing servers.

Modeling crash severity by considering risk indicators of driver and roadway: A Bayesian network approach

Introduction: Traffic crashes could result in severe outcomes such as injuries and deaths. Thus, understanding factors associated with crash severity is of practical importance. Few studies have deeply examined how prior violation and crash experience of drivers and roadways are associated with crash severity. Method: In this study, a set of risk indicators of road users and roadways were developed based on their prior violation and crash records (e.g., cumulative crash frequency of a roadway), in order to reflect certain aspect or degree of their driving risk. To explore the impacts of those indicators on crash severity and complex interactions among all contributing factors, a Bayesian network approach was developed, based on citywide crash data collected in Kunshan, China from 2016 to 2018. A variable selection procedure based on Information Value (IV) was developed to identify significant variables, and the Bayesian network was employed to explicitly explore statistical associations between crash severity and significant variables. Results: In terms of balanced accuracy and AUCs, the proposed approach performed reasonably well. Bayesian modeling results indicated that the prior crash/violation experiences of road users and roadways were very important risk indicators. For example, migrant workers tend to have high injury risk due to their dangerous violation behaviors, such as retrograding, red-light running, and right-of-way violation. Furthermore, results showed that certain variable combinations had enhanced impacts on severity outcome than single variables. For example, when a migrant worker and a non-motorized vehicle are involved in a crash happening on a local road with high cumulative violation frequency in the previous year, the probability for drivers suffering serious injury or fatality is much higher than that caused by any single factor. Practical applications: The proposed methodology and modeling results provide insights for developing effective countermeasures to reduce crash severity and improve traffic system safety performance.

Challenges in Upgrading Emergency Power in Florida Nursing Homes following Hurricane Irma

AbstractMaintaining and restoring electricity after a disaster helps to preserve the health and well-being of the elderly who are at increased risk of heat stress and may be dependent upon life-sustaining medical equipment. Mitigation policies altered in reaction to increased public interest without thorough consideration of industry-specific resources may contribute to delays in implementation and unrealized potential for emergency power coverage within individual facilities. The objectives of this research are twofold: (i) to examine the relationship between preexisting conditions of life-safety systems at facilities and date of implementation of emergency power regulation improvements and (ii) to assess the role of interagency connections—such as emergency management, fire safety, health care administration, and electricity providers—in facilitating compliance with safety regulations. A case study regarding the capacity to implement new emergency power regulations was conducted in Florida with 12 nursing homes affected by Hurricane Irma. The proposals to maintain temperatures and life-sustaining equipment under the updated regulations were not consistent among nursing homes within each county or between counties. Facilities with no preexisting life-safety violations were among the first to comply with new emergency power regulations. Those with prior violations often utilized procedural updates and external resources to comply. Nursing facilities that required additional support for remediation prior to the storm had plans approved earlier or without a second review as compared with those relying on internal resources. These results establish a baseline for the conditions associated with timely compliance including the importance of collective agency to mitigate risk.

Segmentation strategies for the alpha-tree data structure

The alpha-tree is a versatile algorithm for color image segmentation employing attribute constraints to control the partitioning of the alpha-connected image space. Attribute constraints are enforced using a maximization strategy that returns the set of the largest connected components complying with these constraints assuming no prior violations from nested sub-components. This article presents two new strategies extending the way this set is defined. These are the non-target clustering and attribute maximization strategies, that give access to segments that could not be defined previously. Collectively they enable the handling of texture-rich regions that cannot be clustered into meaningful segments, and compute the unsupervised segmentation of images by seeking for extreme attribute values.

Hatékonyság a közlekedésrendészetben

The purpose of the study is to contribute to an understanding of effectiveness from the perspective of police, law and psychology. Furthermore to record insights, experiences and initiatives that are relevant to traffic law enforcement and identify initiatives to improve efficiency. From 2015 I have been collecting data from 129 drivers who had caused fatal accidents. In 103 cases, there was a prior violation (usually not following the speed limits). Objective factors (road conditions, weather) also appeared, but the focus was on human faults (falling asleep, not giving priority). Within the system-wide approach, compliance with traffic laws is one of the means of ensuring and improving traffic safety. Police enforcement can only be effective if the law systems operate in a supportive environment. Enforcement of a limited number of high-risk offenses is more effective in reducing road accidents than non-targeted general enforcement.

Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia

This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia (SC) and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem (partial observability), we estimate our results using a bivariate probit model. The new model estimates the effects of pressure, opportunity, and rationalization on the probability of fraud likelihood by disentangling the detection probability of fraud. Among several proxies used for pressure, our results suggest that aggressive tax reporting and financial difficulties increase the likelihood of fraud commission. In regard to opportunity, we find that dedicated institutional investors, independence of the board, effective audit committee, and the presence of a female on the board provide active monitoring and oversight in reducing fraud occurrence. Results for rationalization suggest that prior violations and frequent changes of external auditors increase the chances of fraud occurrence. This research offers possible insights to auditors, managers, and regulators to prevent, detect, and react to fraud. Specifically, it highlights the specific factors that may exacerbate the fraudulent intentions of firms.

What is stressful on the road? Analysis on aggression-inducing traffic situations through self-report

An exploratory study was designed to understand how drivers perceive and interpret aggression and stress-inducing traffic situations. The goals of the study were to identify the most stressful situations to be used in a follow-on empirical study and to examine the relative rankings of stressful situations across demographic subgroups. Using a convenience sample, our findings support the results from previous studies that gender, history of driving, and driving experience play a significant role in perceiving and interpreting the intentions of others. Drivers who had prior violations and citations perceived others’ behaviors more negatively. Males had more situations related to others’ deliberate aggressive behaviors in their top 15 traffic situations, compared to females. Females had more environmental factors in their top 15 when compared to males. Continuing education and emphasis on improving the driving culture may be helpful in reducing the aggression toward others, especially when the communications between road users are primarily based on non-verbal observations.

Management Insights

Management Insights

Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence

ABSTRACT This study examines ten factors associated with fraudulent financial reporting (FFR) in Malaysian publicly listed companies. We hypothesize that three factors proxy for management rationalization, four factors proxy for management motives, and three factors proxy for the opportunity to commit fraud. Our sample consists of 53 fraud firms convicted of securities fraud and 53 no-fraud firms, all of which were listed on the Bursa Malaysia and have a complete set of data from 1996–2007. With regard to rationalization, we find that prior violations and founders on the board are positively and significantly associated with FFR. With regard to motive, we find that financial distress is positively and significantly associated with FFR while family ownership is negatively and significantly associated with FFR. Our opportunity for fraud proxies, multiple directorships, and audit quality are positively and significantly associated with FFR. Additionally, we find evidence of earnings management in the years leading up to FFR.

DEVELOPMENT OF THE GUARANTEED ESTIMATION ROBUST ALGORITHM OF LINEAR CONTROLLED SYSTEM STATES

Ellipsoidal approximation of the ellipsoid and hyperlayer crossing has been considered as a basis of the algorithm of states estimation of the linear controlled system whose set of possible states is represented with an ellipsoid, and observations – with a hyperlayer. This representation is considered as an analogue of Kalman filter. The conditions of a priori system state and a posteriori measurement information compatibility and sensitivity of the algorithm to a choice of its parameters have been investigated. Dependence of the system state estimate improvement on a relative width of the hyperlayer of a set of observations has been shown. The obtained algorithm in comparison with the known solutions at minor degradation of accuracy is much easier in realization and stabler in operation from the standpoint of prior guesses violation.

Latency Periods Between Alcohol-Related Traffic Violations: Implications for Recidivism

Objective: Before October 1, 2002, Maryland's regulations for relicensing drivers with 2 recorded alcohol-related traffic violations distinguished between offenders with 5 or more years between their first and second violations and those with less than 5 years. Our research examined whether this policy was supported by differential probabilities of recidivism and violation-free survival. Methods: We compared recidivism rates and survival probabilities among the 2 latency subgroups and 2 control groups (first offenders and drivers with no previous alcohol-related traffic violation). Data were extracted from Maryland's driver record database and segregated files and analyzed by age quintiles using Cox proportional hazards models containing identifiers for risk factors, including prior violations. All drivers (N = 64,536) were matched on age quintile, gender, and month of offenders’ index violations. Effects of violation histories on survival and recidivism probabilities were measured by contrasts of regression coefficients. Results: Among second offenders, the shorter latency subgroup consistently had higher recidivism and lower violation-free survival than the longer latency subgroup, whose rates fell between those of first offenders and the shorter latency subgroup. Although highly significant, the subgroup differences were small and paled by comparison to differences between first and zero offenders in probability of a subsequent violation. Conclusions: An earlier study that showed similar overall recidivism for these latency subgroups helped encourage Maryland to change its regulations governing license reinstatement. New regulations issued October 1, 2002, focused on 2 alcohol violations “during any period of time” where investigation indicated alcoholism or unaddressed alcohol problems. To obtain relicensure, these offenders could be required to enter or complete a lengthy certified alcohol treatment program. Our current results are consistent with these requirements. License reinstatement should be primarily guided by the extent of alcohol impairment, especially because both latency subgroups showed higher risks of recidivism than first offenders, who themselves had comparatively high risk.

Google, Fairness and the Battle of the Books

One of the more intriguing expansions of Google has been its aggressive foray into the world of book sales, driven by its goal to index all published knowledge. In 2004 Google announced its plan to digitize millions of books held at major research libraries. This project, now known as Google Book Search, triggered a massive class action litigation. On February 18, 2010, federal district judge Denny Chin held the long-awaited fairness hearing but no ruling has issued thus far. Complicating the outcome of the decision is the elevation of Judge Chin to the Second Circuit Court of Appeals, which occurred in a confirmation hearing held less than a week after the fairness hearing. This update reflects the changes to the proposed settlement in the Amended Settlement Agreement, the recent fairness hearing and this author’s assertion that the class action is fundamentally flawed not because of its provisions but because its provisions will have the de facto effect of amending U.S. copyright laws, circumventing antritrust review, and violating international treaty obligations.These issues are critical to the future of intellectual property policy and international trade. As such, they are not appropriate for determination by a class action lawsuit that has insufficient safeguards or future-looking mechanisms for amendment. As the Department of Justice has recommended, the settlement exceeds the scope of the litigation and should be restricted to the prior copyright violations only. Congress should then be called upon to act to change the methodology under which the public can gain access to orphan works – so that all vendors and the entire public will have the same rights and opportunities.

STANDING OUT: CATEGORY CONTRAST AND COHERENCE IN THE HONG KONG FILM INDUSTRY, 1975–1997

Belonging to a contrasting market category provides legitimacy spillovers and improves the appeal of a producer. Besides improving the average performance of its members, contrast allows disentangling their differential quality, ultimately increasing the variance of their performance. These effects should hold especially true for specialist organizations “C i.e., fully dedicated members of a category. Nonetheless, the disciplinary mechanism of contrast is challenged by the existence of partial membership and of diffused straddling among the members of a category. Which alternative disciplinary mechanism may be at work in such cases? Here we propose that category coherence “C i.e., the recombination of coherent categories among the members of a category “C is a possible answer to this question. The effects of category coherence are advanced with respect to the mean and the variance of the performance of category members and its consequences postulated to be stronger with increasing number of prior violations. The mechanisms of contrast and coherence are juxtaposed in the context of the Hong Kong film industry during the period 1975–1997.

Risk of alcohol-impaired driving recidivism among first offenders and multiple offenders.

We sought to determine the statewide impact of having prior alcohol-impaired driving violations of any type on the rate of first occurrence or recidivism among drivers with 0, 1, 2, or 3 or more prior violations in Maryland. We analyzed more than 100 million driver records from 1973 to 2004 and classified all Maryland drivers into 4 groups: those with 0, 1, 2, or 3 or more prior violations. The violation rates for approximately 21 million drivers in these 4 groups were compared for the study period 1999 to 2004. On average, there were 3.4, 24.3, 35.9, and 50.8 violations per 1000 drivers a year among those with 0, 1, 2, or 3 or more priors, respectively. The relative risks for men compared with women among these groups of drivers were 3.8, 1.2, 1.0, and 1.0, respectively. The recidivism rate among first offenders more closely resembles that of second offenders than of nonoffenders. Men and women are at equal risk of recidivating once they have had a first violation documented. Any alcohol-impaired driving violation, not just convictions, is a marker for future recidivism.

Management Predisposition, Motive, Opportunity, and Earnings Management for Fraudulent Financial Reporting in Malaysia

This study examines two issues relating to fraudulent financial reporting in Malaysia. The first issue examines factors involved with fraudulent financial reporting practices; i.e. predisposition (i.e. related party transactions, history of prior violations, founders on board), motive (i.e. economic factor, ownership factor, political factor) and opportunity (i.e. poor corporate governance). Then, the second issue looks into the relationship between earnings management and the occurrences of fraudulent financial reporting. The study uses a matched sample of 47 firms that were convicted of issuing fraudulent financial statements during the period from 1996 to 2006. Our results show that firms with fewer related party transactions, higher number of prior violations, and higher proportion of founders on board are more likely to tip over the edge into fraudulent financial reporting. We also find that the corporate environment most likely to lead to fraudulent financial reporting is characterized by accounting practices that are already pushing the envelope on earnings management. Furthermore, we find that firms are embroiled in fraudulent financial reporting when non-family and non-foreigners own the company, and when the level of financial distress is high. As expected, our results also show that firms involved in fraudulent financial reporting have significantly poor corporate governance structures whereby the audit quality is lower and outside directors seem overcommitted. However, we find no evidence that firm's political connection factor or the level of board independence play a significant role in the potential for fraudulent financial reporting.