System Compliance Research Articles

Criminal Liability in The Perspective of Corporations' Crimes

This study explores corporate criminal liability in the context of Indonesia’s legal system, focusing on the complexities arising from corporate crime enforcement. Corporate crime, involving illegal activities by business entities for profit, requires a distinct legal approach since corporations as legal subjects cannot be held accountable in the same way as individuals. The research reviews various laws, including the Limited Liability Company Law and the Anti-Corruption Law, examining the challenges in applying these regulations, particularly in proving corporate intent and responsibility. Using a normative legal research method, the study analyzes legal documents and case studies to understand how Indonesia handles corporate crime. The findings reveal significant enforcement difficulties due to overlapping legal frameworks, gaps in corporate oversight, and insufficient legal mechanisms. International comparisons, such as the U.S. doctrine of "vicarious liability," highlight the potential for stronger corporate governance in Indonesia. The study concludes that harmonizing regulations and strengthening law enforcement are critical to improving corporate criminal liability in Indonesia, with recommendations for better compliance systems and enhanced international cooperation.

Acromegaly: The Relationship between Hemodynamic Profiles Assessed via Impedance Cardiography and Left Ventricular Systolic Function Assessed via Echocardiography.

Background/Objectives: Acromegaly-induced prolonged exposure to growth hormone and insulin-like growth factor 1 may have significant cardiovascular effects. The purpose of this study was to assess the relationship between hemodynamic parameters measured via impedance cardiography (ICG) and parameters of systolic left ventricular function measured via echocardiography in patients with acromegaly. Methods: The observational cohort study included 33 patients with newly diagnosed acromegaly, with a mean age of 47 years and without significant comorbidities. Correlation analysis (Spearman's rank correlation coefficient R) was performed on parameters obtained by ICG and left ventricular systolic function parameters obtained by echocardiography. ICG assessment included indices of (1) cardiac function as a pump: stroke volume index (SI), cardiac index (CI), Heather index (HI), velocity index (VI), and acceleration index (ACI); (2) afterload: systemic vascular resistance index (SVRI) and total arterial compliance index (TACI); and (3) thoracic fluid content (TFC). Echocardiographic examinations evaluated left ventricular ejection fraction (LVEF) and global longitudinal strain (GLS). Results: A lower LVEF was associated with a lower SI (R = 0.38; p = 0.03) and a higher SVRI (R = -0.35; p = 0.046), whereas lower GLS was associated with lower SI (R = 0.43; p = 0.02), CI (R = 0.62; p < 0.001), VI (R = 0.59; p < 0.001), ACI (R = 0.38; p = 0.048), HI (R = 0.59; p < 0.001), and TACI (R = 0.50; p = 0.006) and a higher SVRI (R = -0.59; p < 0.001). No significant correlation was observed between either LVEF or GLS and TFC. Conclusions: In patients with acromegaly, poorer echocardiographic parameters of left ventricular systolic function are associated with impaired function of the heart as a pump and higher afterload as assessed via ICG.

AI-driven corporate governance: a regulatory perspective

ABSTRACT The use of AI-driven or AI-assisted systems in corporate compliance is a novel topic in the business and management literature, only marginally considered by legal academia. While some scholarly pieces have explored the use of artificial intelligence (AI) systems to support compliance in the financial sector (eg, for anti-money laundering purposes), the legal implications of deploying AI systems to fulfil corporate compliance tasks has not yet received the attention it deserves. This article approaches the use of AI in corporate compliance and governance through the eyes of a regulator. Its aim is to present how the use of AI compliance systems within corporations can be leveraged by the entities tasked with ensuring the good governance of firms. Concretely, it explores a not-too-distant future, where some of the regulation of corporations can be driven by a mandate to systematically deploy Automated Compliance Management Systems (ACMS) within corporations as a way to enforce and monitor good governance. The article suggests that several of the limitations that regulators are currently facing to ensure the prevention of fraud, corruption or other forms of corporate non-compliance, could be addressed if regulators offered firms the possibility of being continuously monitored by an automated AI-driven system which systematically tracks the corporation’s data footprint. We then explore what is required for such a regulatory approach to be feasible and effective. In our view, regulators must first establish the standards of reliability for those systems (ie, the legal meaning of ‘red flags’ issued by the system of potential violations) and, second, actively supervise how companies react to the outputs of those systems (ie, what companies do when a red flag is raised by the system). In the final part of the article, we offer a more concrete example to the reader. We suggest it could be possible to test such an approach in Australia through regulatory sandboxes for the mining sector, concretely, to monitor compliance with antibribery obligations overseas.

ANTI-CORRUPTION COMPLIANCE AND MANAGEMENT IN THE CONDITIONS OF RECOVERY

The subject of the study is management and public relations in the field of anti-corruption compliance in the context of recovery. Methodology. The methodological basis of the study is the methods of induction and deduction, the dialectical-materialist method, the method of analysis and synthesis, and the historical method, which allowed for an objective understanding of the content and essence of the issues under study. The aim of the article is to analyse the theoretical aspects of the peculiarities of anti-corruption compliance and management in the context of recovery and to propose effective ways to improve the mechanism of these procedures. The results of the study showed that anti-corruption compliance in the context of restoration means not only a methodology for fighting corruption, but also the formation of principles and conditions related to conducting transparent and honest business. Conclusion. The successful operation of any company depends entirely on its attitude to corruption, which it must be aimed at combating. Violation of the anti-corruption policy can lead to irreparable consequences. The issue of establishing an effective anti-corruption system in commercial organisations is quite relevant. The main task of such a system is to identify and minimise corruption risks in advance, as well as to eliminate the causes and conditions of their occurrence in a timely manner. The need to develop and use compliance is based on the complexity of regulation and, therefore, the high probability of violating certain legal norms or internal rules. Anti-corruption compliance reduces the risks associated with corruption offences committed by employees, as well as the risks of damage to the company (not only material but also reputational). The study and synthesis of local acts adopted by organisations aimed at combating corruption allowed to summarise and critically evaluate an approximate list of principles that they most often adhere to when building an anti-corruption compliance system in the context of recovery. Adherence to the list of principles, taking into account their content and identified implementation problems, will allow to improve the typical model of anti-corruption management in the context of recovery. There are key management elements that can be identified, the presence of which in the corporate anti-corruption compliance control system allows to judge the success of such a system in the recovery environment. These key elements require a more detailed study, taking into account the specifics of the company's activities, but with their help, management can make anti-corruption compliance more effective in the recovery environment.

Numerical methods for optimizing logistics systems in the process of inventory management

Scientists have always faced the task of evaluating the effectiveness of the functioning of complex systems, which unambiguously include logistics systems of transport (water, air, rail, automobile and their combinations) and stocks of products (goods), which (stocks of goods) are in static (warehouses) and dynamic (transport) states over time. A huge amount of theoretical material has been accumulated in this field of knowledge, which has been repeatedly tested and successfully applied, especially in relation to logistics systems. However, as is known, on the basis of an efficiency assessment, similar systems are compared, the operation of the systems is promptly evaluated, the system's compliance with its purpose is checked, the presence or absence of targeted targeting is found out, etc. Hence, the relevance of the mathematical apparatus (numerical methods) for optimizing stocks of products (goods) is determined as a calculation for reasoned decision-making on effective inventory management using transport and storage capacities on an economic basis: the objective function is to minimize costs. Cost reduction in the processes of functioning of logistics systems due to the action of two basic laws – the law of saving time and the law of conservation of energy is one of the main modern directions for increasing their efficiency as complex systems [1-5]. Therefore, the optimization of logistics systems according to the criterion of costs (losses) in the processes of their functioning is defined as the formulation of the research task. The aim of the work is to develop the application of numerical methods for optimizing logistics systems in the process of inventory management. The novelty consists in the application of numerical methods and the calculated ratios obtained, which can be used in the practice of the logistics system of water, air, rail and road transport for inventory management by optimizing the determined losses (costs). The result consists in the developed method of studying theoretically calculated losses occurring in the processes of functioning of logistics systems of all types of transport and their combinations (hereinafter transport). The theoretical significance of the results obtained is the development of the application of numerical methods for optimizing logistics systems in the process of inventory management, including: a set of factors and criteria for optimizing logistics processes; a method for modeling and optimizing the processes of functioning of logistics transport systems; a method for analyzing losses in the processes of functioning of logistics transport systems. These theoretical provisions make it possible to optimize the processes of functioning of logistics transport systems and, ultimately, to increase the efficiency of providing consumers, which is of important socio-economic importance.

Respiratory effects of prone position in COVID-19 acute respiratory distress syndrome differ according to the recruitment-to-inflation ratio: a prospective observational study

BackgroundImprovements in oxygenation and lung mechanics with prone position (PP) in patients with acute respiratory distress syndrome (ARDS) are inconstant. The objectives of the study were (i) to identify baseline variables, including the recruitment-to-inflation ratio (R/I), associated with a positive response to PP in terms of oxygenation (improvement of the ratio of arterial oxygen partial pressure over the inspired oxygen fraction (PaO2/FiO2) ≥ 20 mmHg) and lung mechanics; (ii) to evaluate whether the response to the previous PP session is associated with the response to the next session.MethodsIn this prospective, observational, single-center study in patients who underwent PP for ARDS due to COVID-19, respiratory variables were assessed just before PP and at the end of the session. Respiratory variables included mechanical ventilation settings and respiratory mechanics variables, including R/I, an estimate of the potential for lung recruitment compared to lung overinflation.ResultsIn 50 patients, 201 PP sessions lasting 19 ± 3 h were evaluated. Neuromuscular blockades were used in 116 (58%) sessions. The PaO2/FiO2 ratio increased from 109 ± 31 mmHg to 165 ± 65 mmHg, with an increase ≥ 20 mmHg in 142 (71%) sessions. In a mixed effect logistic regression, only pre-PP PaO2/FiO2 (OR 1.12 (95% CI [1.01–1.24])/every decrease of 10 mmHg, p = 0.034) in a first model and improvement in oxygenation at the previous PP session (OR 3.69 (95% CI [1.27–10.72]), p = 0.017) in a second model were associated with an improvement in oxygenation with PP. The R/I ratio (n = 156 sessions) was 0.53 (0.30–0.76), separating lower- and higher-recruiters. Whereas PaO2/FiO2 improved to the same level in both subgroups, driving pressure and respiratory system compliance improved only in higher-recruiters (from 14 ± 4 to 12 ± 4 cmH2O, p = 0.027, and from 34 ± 11 to 38 ± 13 mL/cmH2O, respectively, p = 0.014).ConclusionsA lower PaO2/FiO2 at baseline and a positive O2-response at the previous PP session are associated with a PP-induced improvement in oxygenation. In higher-recruiters, lung mechanics improved along with oxygenation. Benefits of PP could thus be greater in these patients.

Enhancing Regulatory Compliance to Prevent Errors: Insights from Federal Housing Program Implementation

Purpose: Regulatory compliance is a vital part of governance, ensuring that programs across various sectors are implemented effectively and without errors. This study focuses on the Virginia Beach Housing &amp; Neighborhood Preservation department, examining how it managed the CARES Act and HUD ARPA legislation, two significant federal regulations introduced during challenging times. The integration of these laws into existing local policies presented a range of difficulties, including conflicts, misinterpretations, and delays. This research analyzes those challenges and offers strategies to streamline compliance in future situations. Methodology: To better understand the regulatory hurdles, this study employed a thorough document analysis and compared housing sector compliance issues with those faced in healthcare. Both sectors deal with strict regulations, and non-compliance can have serious consequences. In healthcare, for instance, lapses in compliance can endanger patient safety, while in housing, they can lead to administrative inefficiencies and misuse of resources. By drawing this comparison, the study highlights the broader implications of effective compliance systems across different sectors. Findings: The findings show that regulatory compliance not only helps reduce errors but also enhances overall program performance. The challenges faced by the Virginia Beach Housing &amp; Neighborhood Preservation department serve as an example of the obstacles organizations encounter when implementing new regulations. The solutions proposed in this study offer a clear path for improving compliance systems and reducing operational disruptions. Unique Contribution to Theory, Policy and Practice: Ultimately, this study emphasizes the importance of robust compliance frameworks in ensuring efficient program execution. It argues that proper management of compliance not only mitigates risks but also contributes to better outcomes across various sectors. By offering practical strategies for overcoming compliance challenges, this research adds valuable insights to the field and supports the ongoing development of effective regulatory practices that benefit both organizations and the communities they serve.

Effect of body position during weaning from total liquid ventilation in piglets

ObjectiveTo determine if change in body position improves oxygen requirements and respiratory mechanics during the transition from total liquid ventilation (TLV) to gas ventilation. MethodsFourteen piglets underwent TLV, followed by a 2-hour weaning period under conventional gas ventilation. Subjects were randomized to the experimental group (Rotating – R), that was in prone position between the 10th and 30th minute of weaning, or to the static control group (Supine – S). ResultsOxygenation index was lower in the R group at 30 minutes in prone position than that in the S group (1.9 [1.6; 2.8] vs 3.5 [3.1; 5.1], p = 0.001). This difference disappeared when subjects resumed the supine position (4.2 [3.8; 4.7] and 4.7 [3.8; 5.4], p = 0.4, for the R and S groups, respectively). The change in body position did not affect respiratory system compliance or inspiratory capacity. ConclusionProne position improved oxygenation during weaning from TLV. The effect disappeared once piglets returned to the supine position.

Ensuring fundamental rights compliance and trustworthiness of law enforcement AI systems: the ALIGNER Fundamental Rights Impact Assessment

AbstractArtificial intelligence systems can expand the capabilities and enhance the efficiency of law enforcement agencies preventing, investigating, detecting, and prosecuting criminal offences in the European Union. At the same time, the deployment of artificial intelligence in the security domain often raises numerous legal and ethical concerns. The ALIGNER Fundamental Rights Impact Assessment is an operational tool, rooted in fundamental rights and in the principles of AI ethics, ready to be integrated in the AI governance measures of European law enforcement agencies to inform their decision-making processes and ensure compliance with the recently adopted Artificial Intelligence Act. This paper first introduces the main tensions between law enforcement AI and fundamental rights, as enshrined in the Charter of Fundamental Rights of the European Union; then, it gives an overview of the main developments and best practices in AI governance and their relationship with fundamental rights as well as AI ethics; and finally, it describes the structure of the ALIGNER Fundamental Rights Impact Assessment.

Anti-Money Laundering (AML) Information Technology Strategies in Cross-Border Payment Systems

This paper aims to explore the application of information technology in the implementation of anti-money laundering (AML) measures within cross-border payment systems, analyzing how it enhances the compliance of financial institutions and strengthens the effectiveness of financial regulation. By examining the use of information technologies such as big data analytics, artificial intelligence, and blockchain in the field of AML, this paper reveals how these technologies assist financial institutions in more effectively identifying and preventing money laundering activities. Additionally, the paper discusses the challenges that may be encountered in the implementation of these technologies, such as data privacy protection, technical compatibility, and security issues, and proposes corresponding countermeasures and suggestions. The research findings indicate that, despite challenges, the application of information technology is of great significance for improving the AML compliance and regulatory efficiency of cross-border payment systems, providing new perspectives and solutions for financial regulatory authorities and institutions.

Reforming Corporate Compliance Systems in China Under the New Company Law: Lessons from The United States and Japan

This article investigates the construction of an ideal compliance system under China’s new Company Law through a comparative legal analysis. It begins by identifying the existing challenges in China’s compliance framework, particularly the historical dominance of shareholder primacy and the uneven distribution of responsibilities under the previous Company Law. These issues have hindered the development of an effective compliance system, necessitating a reevaluation of corporate governance principles in China. The comparative analysis examines the compliance systems in the United States and Japan, focusing on the frameworks and key elements such as fiduciary duties and the application of the business judgment rule. The study highlights significant differences in how these jurisdictions handle compliance, providing insights into potential improvements for China’s system. This section underscores the importance of adapting international best practices to local contexts to enhance the effectiveness of corporate compliance in China. Finally, the article proposes a dual-level compliance concept tailored to China’s unique legal and corporate environment, integrating both private and public interests. It outlines specific compliance duties for directors, supervisors, and other compliance personnel, emphasizing the need for robust information transmission, whistleblower protections, and temporary management systems. The conclusion calls for a comprehensive and flexible compliance framework that not only ensures corporate profitability but also promotes broader societal welfare, aligning with the evolving goals of corporate governance in China. Keywords: Compliance System, Corporate Governance, Fiduciary Duties, Business Judgment Rule, New Company Law

An integrated GRC approach to combating fraud in microloan services

This research aims to reduce fraud risks in Indonesian banks and non-bank financial institutions providing microloan services. The study employs data analytics and machine learning techniques using employee data from Bank X spanning 2017-2019 with samples of 28,004 workers (2017-2018) and 27,274 employees (2019). Confirmatory factor analysis and XGBoost predictive modelling are applied within the fraud triangle framework to identify critical fraud risk indicators related to employee pressure. An algorithmic approach categorizes personnel based on fraud risk ratings enabling the detection of potentially suspicious activities for proactive intervention. The analysis reveals that incorporating data analytics into governance, risk management and compliance (GRC) systems can accurately forecast fraud probability by focusing on factors associated with employee pressure and opportunities. This facilitates targeted fraud prevention solutions by integrating control mechanisms, risk processes and auditing standards. The predictive model provides valuable insights for policymakers to combat fraud by enhancing governance and risk management practices specific to microloans. This research concludes that the predictive model is a pragmatic decision-making tool for banks offering micro-loans. It mitigates dangers by detecting high-risk personnel and transactions. Integrating data analytics with robust GRC frameworks enables financial institutions to uphold integrity through proactive fraud monitoring and targeted preventive interventions tailored to identify risk profiles. The study offers an integrated technological organizational approach to protect microlending activities.

Open Research Reforms and the Capitalist University: Areas of Opposition and Alignment

There is a need for more nuanced and theoretically grounded analysis of the socio-political consequences of methodological reforms proposed by the open research movement. This paper contributes by utilising the theory of academic capitalism and considering how open research reforms may interact with the priorities and practices of the capitalist university. Three manifestations of academic capitalism are considered: the development of a highly competitive job market for researchers based on metricized performance, the increase in administration resulting from university systems of compliance, and the reorganization of academic labour along principles of “post-academic science”. The ways in which open research reforms both oppose and align with these manifestations is then considered, to explore the relationships between specific reforms and academic capitalist praxis. Overall, it is concluded that open research advocates must engage more closely with the potential of reforms to negatively affect academic labour conditions, which may bring them into conflict with either university management, or those who uphold the traditional principles of an ‘all round’ academic role.

Analisis Efektifitas Sistem Informasi Akuntansi dalam Pengelolaan Klaim Asuransi Syariah di Indonesia

The sharia insurance industry is growing rapidly in Indonesia, but the management of insurance claims still faces challenges related to the effectiveness of accounting information systems. The study aims to analyze the effectiveness of accounting information systems in the management of sharia insurance claims. The research method used is a case study at one of the leading Shariah insurance companies. Data is collected through interviews, observations, and documentation studies. Data analysis is carried out qualitatively with a descriptive approach. The results of the research show that the accounting information system used has been quite effective in supporting the process of sharia insurance claims. However, there are some aspects that need to be improved, such as system integration, data quality, and compliance with Sharia principles. Recommendations to improve the effectiveness of accounting information systems include improving the functionality of systems, improving procedures, as well as enhancing the competence of human resources. Implementation of these recommendations is expected to improve the performance of sharia insurance companies and customer satisfaction.

Dual-loop control and state prediction analysis of QUAV trajectory tracking based on biological swarm intelligent optimization algorithm

Quadrotor unmanned aerial vehicles (QUAVs) have attracted significant research focus due to their outstanding Vertical Take-Off and Landing (VTOL) capabilities. This research addresses the challenge of maintaining precise trajectory tracking in QUAV systems when faced with external disturbances by introducing a robust, two-tier control system based on sliding mode technology. For position control, this approach utilizes a virtual sliding mode control signal to enhance tracking precision and includes adaptive mechanisms to adjust for changes in mass and external disruptions. In controlling the attitude subsystem, the method employs a sliding mode control framework that secures system stability and compliance with intermediate commands, eliminating the reliance on precise models of the inertia matrix. Furthermore, this study incorporates a deep learning approach that combines Particle Swarm Optimization (PSO) with the Long Short-Term Memory (LSTM) network to foresee and mitigate trajectory tracking errors, thereby significantly enhancing the reliability and safety of mission operations. The robustness and effectiveness of this innovative control strategy are validated through comprehensive numerical simulations.

Pressure Support Ventilation During Extracorporeal Membrane Oxygenation Support in Patients With Acute Respiratory Distress Syndrome.

In the initial phases of veno-venous extracorporeal membrane oxygenation (VV ECMO) support for severe acute respiratory distress syndrome (ARDS), ultraprotective controlled mechanical ventilation (CMV) is typically employed to limit the progression of lung injury. As patients recover, transitioning to assisted mechanical ventilation can be considered to reduce the need for prolonged sedation and paralysis. This study aimed to evaluate the feasibility of transitioning to pressure support ventilation (PSV) during VV ECMO and to explore variations in respiratory mechanics and oxygenation parameters following the transition to PSV. This retrospective monocentric study included 191 adult ARDS patients treated with VV ECMO between 2009 and 2022. Within this population, 131 (69%) patients were successfully switched to PSV during ECMO. Pressure support ventilation was associated with an increase in respiratory system compliance (p = 0.02) and a reduction in pulmonary shunt fraction (p < 0.001). Additionally, improvements in the cardiovascular Sequential Organ Failure Assessment score and a reduction in pulmonary arterial pressures (p < 0.05) were recorded. Ninety-four percent of patients who successfully transitioned to PSV were weaned from ECMO, and 118 (90%) were discharged alive from the intensive care unit (ICU). Of those who did not reach PSV, 74% died on ECMO, whereas the remaining patients were successfully weaned from extracorporeal support. In conclusion, PSV is feasible during VV ECMO and potentially correlates with improvements in respiratory function and hemodynamics.

Dapagliflozin Enhances Arterial and Venous Compliance During Exercise in Heart Failure With Preserved Ejection Fraction: Insights From the CAMEO-DAPA Trial.

Systemic arterial compliance and venous capacitance are typically impaired in patients with heart failure with preserved ejection fraction (HFpEF), contributing to hemodynamic congestion with stress. Sodium-glucose cotransporter-2 inhibitors reduce hemodynamic congestion and improve clinical outcomes in patients with HFpEF, but the mechanisms remain unclear. This study tested the hypothesis that Dapagliflozin would improve systemic arterial compliance and venous capacitance during exercise in patients with HFpEF. In this secondary analysis from the CAMEO-DAPA trial (Cardiac and Metabolic Effects of Dapagliflozin in Heart Failure With Preserved Ejection Fraction Trial), 37 patients with HFpEF (mean age 68 ± 9 years, women 65%) underwent invasive hemodynamic exercise testing with simultaneous echocardiography at baseline and following treatment for 24 weeks with Dapagliflozin or placebo. Radial artery pressure (BP) was measured continuously using a fluid-filled catheter with transformation to aortic pressure, central hemodynamics were measured using high-fidelity micromanometers, and stressed blood volume was estimated from hemodynamic indices fit to a comprehensive cardiovascular model. There was no statistically significant effect of Dapagliflozin on resting BP, but Dapagliflozin reduced systolic BP during peak exercise (estimated treatment difference [ETD], -18.8 mm Hg [95% CI, -33.9 to -3.7] P=0.016). Reduction in BP was related to improved exertional total arterial compliance (ETD, 0.06 mL/mm Hg/m2 [95% CI, 0.003-0.11] P=0.039) and aortic root characteristic impedance (ETD, -2.6 mm Hg/mL*sec [95% CI: -5.1 to -0.03] P=0.048), with no significant effect on systemic vascular resistance. Dapagliflozin reduced estimated stressed blood volume at rest and during peak exercise (ETD, -292 mm Hg [95% CI, -530 to -53] P=0.018), and improved venous capacitance evidenced by a decline in ratio of estimated stressed blood volume to total blood volume (ETD, -7.3% [95% CI, -13.3 to -1.3] P=0.020). Each of these effects of Dapagliflozin at peak exercise were also observed during matched 20W exercise intensity. Improvements in total arterial compliance and estimated stressed blood volume were correlated with decreases in body weight, and reduction in systolic BP with treatment was correlated with the change in estimated stressed blood volume during exercise (r=0.40, P=0.019). Decreases in BP were correlated with reduction in pulmonary capillary wedge pressure during exercise (r=0.56, P<0.001). In patients with HFpEF, treatment with Dapagliflozin improved systemic arterial compliance and venous capacitance during exercise, while reducing aortic characteristic impedance, suggesting a reduction in arterial wall stiffness. These vascular effects may partially explain the clinical benefits with sodium-glucose cotransporter-2 inhibitors in HFpEF. URL: https://www.clinicaltrials.gov; Unique identifier: NCT04730947.

The Efficiency of Interactive Voice Response Systems and Tax Compliance: A Field Experiment by the California Franchise Tax Board

ABSTRACT To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter, IVR) systems affects tax collection. We find that taxpayers calling the temporary phone line with greater IVR system efficiency (treatment group) pay a significantly larger percentage of their tax deficiencies than the control group during the study period, and this difference is driven by IVR system efficiency. We also find that improving IVR system efficiency increases the likelihood of making payments within the treatment group. Our results support embracing interpersonal fairness principles to encourage tax payments. Our research extends the literature on the service paradigm of tax compliance by providing U.S.-based evidence and has implications for the tax authorities seeking to improve tax compliance efficiency, as tax collection generally becomes more difficult and costly with time. JEL Classifications: H21; H24.

Physiological effects and safety of bed verticalization in patients with acute respiratory distress syndrome

BackgroundTrunk inclination in patients with Acute Respiratory Distress Syndrome (ARDS) in the supine position has gained scientific interest due to its effects on respiratory physiology, including mechanics, oxygenation, ventilation distribution, and efficiency. Changing from flat supine to semi-recumbent increases driving pressure due to decreased respiratory system compliance. Positional adjustments also deteriorate ventilatory efficiency for CO2 removal, particularly in COVID-19-associated ARDS (C-ARDS), indicating likely lung parenchyma overdistension. Tilting the trunk reduces chest wall compliance and, to a lesser extent, lung compliance and transpulmonary driving pressure, with significant hemodynamic and gas exchange implications.MethodsA prospective, pilot physiological study was conducted on early ARDS patients in two ICUs at CHU Clermont-Ferrand, France. The protocol involved 30-min step gradual verticalization from a 30° semi-seated position (baseline) to different levels of inclination (0°, 30°, 60°, and 90°), before returning to the baseline position. Measurements included tidal volume, positive end-expiratory pressure (PEEP), esophageal pressures, and pulmonary artery catheter data. The primary endpoint was the variation in transpulmonary driving pressure through the verticalization procedure.ResultsFrom May 2020 through January 2021, 30 patients were included. Transpulmonary driving pressure increased slightly from baseline (median and interquartile range [IQR], 9 [5–11] cmH2O) to the 90° position (10 [7–14] cmH2O; P < 10–2 for the overall effect of position in mixed model). End-expiratory lung volume increased with verticalization, in parallel to decreases in alveolar strain and increased arterial oxygenation. Verticalization was associated with decreased cardiac output and stroke volume, and increased norepinephrine doses and serum lactate levels, prompting interruption of the procedure in two patients. There were no other adverse events such as falls or equipment accidental removals.ConclusionsVerticalization to 90° is feasible in ARDS patients, improving EELV and oxygenation up to 30°, likely due to alveolar recruitment and blood flow redistribution. However, there is a risk of overdistension and hemodynamic instability beyond 30°, necessitating individualized bed angles based on clinical situations.Trial registration ClinicalTrials.gov registration number NCT04371016, April 24, 2020.

The relevance of vascular adjustments to hemodynamic control in the face of temperature change in Crotalus durissus.

The presence of cardiac shunts in ectothermic tetrapods is thought to be consistent with active vascular modulations for proper hemodynamic support. Local control of blood flow modulates tissue perfusion and thus systemic conductance (Gsys) is assumed to increase with body temperature (Tb) to accommodate higher aerobic demand. However, the general increase of Gsys presses for a higher right-to-left (R-L) shunt, which reduces arterial oxygen concentration. In contrast, Tb reduction leads to a Gsys decrease and a left-to-right shunt, which purportedly increases pulmonary perfusion and plasma filtration in the respiratory area. This investigation addressed the role of compensatory vascular adjustments in the face of the metabolic alterations caused by Tb change in the South American rattlesnake (Crotalus durissus). Cardiovascular recordings were performed in decerebrated rattlesnake preparations at 10, 20 and 30°C. The rise in Tb increased metabolic demand, and correlated with an augmentation in heart rate. Although cardiac output increased, systemic stroke volume reduced while pulmonary stroke volume remained stable. Although that resulted in a proportionally higher increase in pulmonary blood flow, the R-L shunt was maintained. While the systemic compliance of large arteries was the most relevant factor in regulating arterial systemic blood pressure, peripheral conductance of pulmonary circulation was the major factor influencing the final cardiac shunt. Such dynamic adjustment of systemic compliance and pulmonary resistance for shunt modulation has not been demonstrated before and contrasts with previous knowledge on shunt control.