Sampling Strategies for Toxic Air Contaminants

Annual concentrations of toxic air contaminants are of primary concern from the perspective of chronic human exposure assessment and risk analysis. Despite recent advances in air quality monitoring technology, resource and technical constraints often impose limitations on the availability of a sufficient number of ambient concentration measurements for performing environmental risk analysis. Therefore, sample size limitations, representativeness of data, and uncertainties in the estimated annual mean concentration must be examined before performing quantitative risk analysis. In this paper, we discuss several factors that need to be considered in designing field-sampling programs for toxic air contaminants and in verifying compliance with environmental regulations. Specifically, we examine the behavior of SO2, TSP, and CO data as surrogates for toxic air contaminants and as examples of point source, area source, and line source-dominated pollutants, respectively, from the standpoint of sampling design. We demonstrate the use of bootstrap resampling method and normal theory in estimating the annual mean concentration and its 95% confidence bounds from limited sampling data, and illustrate the application of operating characteristic (OC) curves to determine optimum sample size and other sampling strategies. We also outline a statistical procedure, based on a one-sided t-test, that utilizes the sampled concentration data for evaluating whether a sampling site is compliance with relevant ambient guideline concentrations for toxic air contaminants.     

Work performance and tax compliance in flat and progressive tax systems

Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system is assumed to result in higher tax compliance. However, empirical findings on the topic are inconclusive. Both work performance and tax compliance under different tax systems were examined in an experiment, with special attention devoted to the effect of a change in tax systems. A flat tax system was supposed to induce greater work performance, whereas a progressive tax system was expected to increase tax compliance based on fairness perceptions, allowing for the opposite effect due to higher complexity. Furthermore, it was assumed that performance and tax payments would be influenced by motives of self-interest. The design included 20 rounds with a real-effort task in each round, determining participants’ experimental income. Participants (N = 191) made decisions about their tax payments from round-to-round in four different experimental conditions: (1) a flat tax system, (2) a progressive tax system, (3) starting with a flat and changing to a progressive, and (4) starting with a progressive and changing to a flat tax system. Results indicate higher work performance in a progressive system. However, a change from a progressive tax system to a flat system led to increased tax compliance.     

Procedural (in)justice,emotions, and compliance

The procedural justice model has become widely recognized as a key crime prevention and reduction strategy, spurring its adoption across police agencies throughout the United States in an effort to address mounting concerns regarding police use of force. Recent critiques, however, have called attention to the need for greater examination of potential contributing factors that are underdeveloped in investigations of the procedural justice model, including the role of emotions. This article takes stock of interdisciplinary advancements to critically examine scholarly investigations exploring associations between procedural (in)justice, emotions, and compliance behaviors within the context of police-citizen interactions. In doing so, continued gaps are identified. Lastly, this article concludes by identifying future pathways and recommendations for the scholarly advancement of our understanding of emotions and their continued relevance to the procedural justice model.     

The backfiring effect of auditing on tax compliance

Using country-level data from 2003–2014, we examine the association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpayers in each country) and tax compliance (measured as business executives’ perception of tax evasion). Our hypothesis is that compliance increases until a certain auditing level is reached, and decreases beyond that level (i.e., an elevated auditing level backfires). In line with our expectation, the results of a series of tests indicate that there is a U-shaped association between auditing and tax evasion. We discuss how a potential backfiring effect may depend on the extent to which compliance is voluntary.     

流程、合规与操作风险管理

商业银行风险管理研究中“违规活动—操作风险—信用风险”风险链条尚未得到足够重视． 巴塞尔委员会全面风险管理框架下的众多风险是分层次的，最底层是合规与操作风险，合规与操作风险做到位能极大降低其他风险发生的概率． 以往由于缺少数据支撑，信用风险的合规与操作风险动因无法建立，本文基于“流程—节点—风险点—控制措施—违规事件”关联模型，建立了合规与操作风险的动因库和损失数据库，并在理论上对风险链条上的风险传递关系进行初步探索． 首先基于流程对合规与操作风险动因进行解析，寻找深层次的人员违规和操作风险动因; 其次，探讨了金融机构如何通过业务流程再造改善合规与操作风险管理; 最后是基于流程的操作风险量化建模． 基于实践，总结提炼了“三位一体”的金融机构合规与操作风险管理模式，包含理论基础、信息系统和保障机制，该模式在诸多金融机构中得到运用，并取得显著成效．     

Reciprocal relationships in tax compliance decisions

Reciprocity considerations are important to the tax compliance problem as they may explain the global dynamics of tax evasion, beyond individual tax evasion decisions, toward a downward or upward spiral. To provide evidence on reciprocity in tax compliance decisions, we have conducted a laboratory experiment in which we introduced two types of inequities. The first type of inequity is called vertical, because it refers to inequities introduced by the government when it sets different fiscal parameters for identical taxpayers, while the second type of inequity is called horizontal because it refers to the fact that taxpayers may differ in tax compliance decisions. In this setting, taxpayers may react to a disadvantageous or advantageous inequity through negative or positive reciprocal behaviors, respectively. Our results support the existence of negative and positive reciprocity in both vertical and horizontal cases. When both inequities come into play and may induce reciprocal behaviors in opposite directions, the horizontal always dominates the vertical.     

The surprising effectiveness of earliest operation due-date sequencing

In make-to order production, schedule reliability is very important but still not sufficiently accomplished in industrial practice by the vast majority of companies. It has been known for long that processing the orders at a workstation in the order of their operation due-dates can compensate for lateness in the arrival at the workstation within certain boundaries. The paper analyses the effectiveness of earliest operation due date (EODD) sequencing by comparing it to an optimistic theoretical boundary. The surprising result is that EODD can nearly fully exploit the theoretical potential. It should therefore be used in practice whenever schedule reliability is important, with only few exceptions. Its effectiveness though is increasing with the workstation’s WIP level and thus is in conflict with the objective to reduce WIP levels and throughput times. A simple forecasting model allows to assess the extent to which lateness can be compensated by EODD sequencing and which schedule compliance can be achieved.     

The other Chinese: identity work and self-orientalization of Chinese host country nationals in multinational corporations

ABSTRACT

This paper draws on an in-depth case study of narrative identity work to explore heuristically the role of host country nationals in the reproduction of orientalist discourses in multinational corporations (MNCs). Based on this analysis, it presents an identity strategy termed the other Chinese. The other Chinese claims to be in-between the West, that is constructed as superior modern and rational, and China, that is constructed as backwards and chaotic. This in-betweenness allows the other Chinese to take the role of a mediator between locals and expatriates, and at the same time claim superiority towards normal Chinese. Thus, this identity construction is a creative act of hybridization and localization, but it is not subversive to existing power structures in the MNCs. However, as we show, the construction of the other Chinese is not inextricably bound to the field of the MNCs, but is based on a hybrid and creative entanglement of various sources such as class positions and public discourse in China, in which the MNCs only occupy an insignificant role. It is, therefore, to be understood as an aspect of identity construction in China relevant for MNC identity, rather than an aspect of the transnational field of the MNCs.