A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability

Compliance with tax authorities has been studied mainly in the fields of economics and psychology. The focus has respectively been on self-interest motives and justice concerns in tax compliance. We argue that both concerns are less divergent than is often thought. Specifically, we studied the moderating role of distributive justice on the relationship between outcome favorability and tax compliance in two cross-sectional surveys. It is generally believed that favorable outcomes increase compliance because they decrease what can be gained from non-compliance. The present research addresses the role of distributive justice in this process. Since people believe that distributive fairness guarantees their long-term outcomes, favorable present outcomes now imply favorable future outcomes and unfavorable present outcomes now imply unfavorable future outcomes. Thus, we expected fair outcomes to result in a strong relationship between outcome favorability and compliance. On the basis that unfair outcomes are believed to result from chance, outcome favorability should have a weaker relationship with compliance when outcomes are unfair. Even when controlling for other variables, this prediction was supported by both studies.     

国际贸易中区块链应用的场景与法律风险管控

国际贸易参与者时常面临信任危机带来的贸易成本高、沟通困难、效率低下等难题,以区块链在国际贸易中的应用为对象,对跨国公司在全球范围内开展业务面临的法律风险进行研究。研究认为,区块链具有多方协同、不可篡改、可溯源、可验证、去中心化、去信任化等特性,能够帮助跨国公司及其客户在国际贸易中保持行动的一致性和沟通的完整性,在贸易记录追踪、供应链监管、贸易合同履行、支付结算、版权贸易等方面的应用前景广阔;跨国公司在国际贸易中应用区块链会面临潜在的泄露隐私、违反数据本地化要求、数据跨境流动不合规、违法变更劳动条件、涉嫌垄断和洗钱等法律问题,应当切实加强合规管理,在法律框架内发挥区块链的积极作用。     

电商环境下优化纳税服务的现实选择及能力提升

电商时代纳税主体复杂性、虚拟性、隐匿性等特征突显,按照国务院部署发展互联网平台经济新业态要求,面对新时代国家治理新形势,税务机关如何依托“互联网+涉税大数据”来推进新时代纳税服务工作创新刻不容缓。基于电商时代纳税人需求对纳税服务功能定位的影响分析,结合部分国家纳税服务经验及启示,以大数据时代电子商务为契机,通过运用博弈框架下纳税服务参与方的数理分析,强调税务机构从自身理念、技术、人员等方面切实提高纳税服务效能的重要性,在健全税收社会化服务体系基础上,不断推进新时代纳税服务工作的创新,切实体现纳税服务始于纳税人需求、基于纳税人满意、终于纳税人遵从的本质意义,以期实现国家税收治理能力的现代化。     

法律缘何被遵守?——一个法经济学进路的阐释

守法是法律由应然到实然的关键环节。因此探究守法的内在动因便具有重要的意义。论文以法经济学为研究进路，以“经济人”的视角论证了守法／违法行为并非是对法律道德情感的使然，而是对守法成本一收益综合考量后的必然反应。当违法成本吞噬守法成本时，守法便成为一种经济的选择。基于此，要使法律获得普遍遵守，必须不断降低守法成本，通过形成国家与民间二元互动的惩罚格局，提高违法成本。并在此认识框架内，以当下正在进行的“控烟运动”为例进行初步的实证分析，试图揭示出控烟失败的根本原因。     

Selecting Nonpharmaceutical Interventions for Influenza

Models of influenza transmission have focused on the ability of vaccination, antiviral therapy, and social distancing strategies to mitigate epidemics. Influenza transmission, however, may also be interrupted by hygiene interventions such as frequent hand washing and wearing masks or respirators. We apply a model of influenza disease transmission that incorporates hygiene and social distancing interventions. The model describes population mixing as a Poisson process, and the probability of infection upon contact between an infectious and susceptible person is parameterized by p. While social distancing interventions modify contact rates in the population, hygiene interventions modify p. Public health decision making involves tradeoffs, and we introduce an objective function that considers the direct costs of interventions and new infections to determine the optimum intervention type (social distancing versus hygiene intervention) and population compliance for epidemic mitigation. Significant simplifications have been made in these models. However, we demonstrate that the method is feasible, provides plausible results, and is sensitive to the selection of model parameters. Specifically, we show that the optimum combination of nonpharmaceutical interventions depends upon the probability of infection, intervention compliance, and duration of infectiousness. Means by which realism can be increased in the method are discussed.     

Reasons for women's non-participation in follow-up screening after gestational diabetes

BackgroundDue to the increased risk of type 2 diabetes, follow-up screening after birth is recommended to women with previous gestational diabetes. Low participation in such screening has been shown to delay detection of diabetes with potentially serious consequences for the women's future health. The women's experiences of treatment and care during their pregnancies may affect participation.AimThis study aimed at understanding the women's experiences with treatment and care during pregnancy and to understand how these experiences influence participation in follow-up screening.MethodsA qualitative study was undertaken drawing on a phenomenological methodology. Seven women treated for gestational diabetes at a university hospital in the North Denmark Region participated in interviews.FindingsThe women experienced lack of continuity in care between hospital departments and health sectors. We identified the following causes for low participation in follow-up screening: poor coordination, little elaboration of information, a lack of clear coordination of responsibility for follow-up screening among health care professionals and absence of focus and inclusion of their individual needs and preferences.ConclusionThe women wished to be reminded of screening to increase their sense of safety. The women's experiences seem to reflect a lack of patient-centeredness during the pregnancy, which may be remedied by increasing the focus on the women's need for improved continuity in treatment and care. Participation in follow-up screening after gestational diabetes may be increased by sending reminders to the women. Raised awareness of the women's individual needs and preferences for treatment and care offers potential for improvement.     

Addressing procedural challenges of ethical review system: Towards a better ethical quality of clinical trials review in Malaysia

The review of clinical trials with human participants in Malaysia is governed by a decentralized control system. The clinical trial protocols are reviewed by 13 registered research ethics committees (RECs) in Malaysia. A governmental body, the National Pharmaceutical Control Bureau, is responsible for the inspection and oversight of these registered RECs to ensure that they comply with the regulatory requirements. However, this study highlights that each REC in Malaysia has a different standard operating procedure and ethical review process. Other procedural challenges identified include inadequate membership, poor mechanism for research monitoring after ethical approval, and insufficient resources. Establishments of a national standard of REC and a central ethics committee are suggested to ensure procedural compliance in the oversight of clinical trials in Malaysia. While there is a growing concern that procedural compliance may not have a direct impact on the protection of human subjects, our key point is that an ethical review system compliant with the national standards could serve as a strong framework to support and enhance the ethical quality of decision-making and judgement. We believe that being aware of how influential procedural compliance can be would help committees improve the ethical quality of their research review.     

Building versus maintaining a perceived confidence-based tax climate: Experimental evidence

A confidence-based climate between public administrations and citizens is essential. This paper argues and provides empirical evidence that depending on the perceived interaction history, different policies are needed to build versus maintain confidence. Applying the extended Slippery Slope Framework of tax compliance, an online and a laboratory experiment were conducted to explore whether tax authorities’ coercive and legitimate power have different effects depending on whether they are situated in an antagonism-based or confidence-based climate. Results showed that in an antagonism-based interaction climate, a combination of high coercive and high legitimate power changed the climate into a confidence-based interaction climate. In contrast, in a confidence-based climate the same power combination did not maintain but erode the climate. Results also suggest that confidence-based climates are maintained by low coercive power combined with high legitimate power. The paper concludes that interaction climates operate as psychological frames which guide how policy instruments affect taxpayers’ trust in the tax authorities.     

圆轴孔机器人主动装配方法的研究

对圆轴孔主动装配过程中的几何关系和力学关系进行了分析,导出了装配侧向误差与装配作用力及力矩间的关系。提出了一种搜索找孔和补偿轴孔角度误差的主动装配方法,有效地防止了楔紧、卡阻,并利用腕力传感器在AdeptOne机器人上进行了相应装配实验,实现了直径20 mm、间隙3 μm、侧向误差4.0 mm的轴孔装配作业。     

固定电机驱动的平面关节型机器人无参数运动学标定

针对传统平面关节型机器人（简称SCARA）运动臂质量大的缺点,设计一种固定电机驱动的SCARA。为提高其 精度用无参数化标定的方法进行运动学标定,根据D-H方法,在空间坐标转换的基础上建立了该SCARA的数学模型, 得到杆件间相对位置关系;通过外部测量设备测出末端执行器的位姿,利用运动学正逆解解出实际位姿与理论位姿之间 驱动输入的差值,补偿到理论的输入中,得到补偿后的动平台位姿。通过计算机仿真表明该标定方法能极大提高末端执 行器的位置精度,证明了无参数化标定方法的有效性和可靠性。