Compliance Label Review

This study is done against a background of perennial negative variances between the projected and actual tax collections in Zimbabwe. Studies that look at the influence of mental accounting, perceived trust and power of tax authorities on tax compliance seem to be lacking in Africa. The target population comprise of self-employed tax payers because these currently comprise the highest form of employment among Zimbabweans. Their compliance depends to some extent on their mental accounting practices, perceived trust and power of the tax authorities. The study objectives are therefore to i) examine the influence of mental accounting on tax compliance ii) examine the influence of trust in revenue authorities on tax compliance and iii) examine the influence of perceived authority of revenue officers on tax compliance. This study used mental accounting theory, slippery slope framework, perceived trust and perceived power of tax authorities to explain tax compliance behaviour among SME owners in Harare, Zimbabwe. A questionnaire is used as the data collection tool, with constructs adopted from some scholars. Self-employed tax payers registered under the Small to Medium Enterprises Association of Zimbabwe (SMEAZ). Those which are based in Harare are selected using simple random selection method. The STATA software package is used to analysis data. The nature of relationships that exist among the variables under study are established and reported on. It is on the basis of these findings which include that there was a strong positive relationship between perceived trust in tax authorities and voluntary compliance that recommendations are made. Key words: Mental accounting, mental accounting theory, slippery slope framework, perceived trust, perceived power of tax authorities, tax compliance, ZIMRA.

Safety is a major concern in the oil and gas industry due to accidents with the potential for catastrophic consequences. One of these was the Piper Alpha drilling platform disaster in 1988, which resulted in the loss of the Piper Alpha platform and the subsequently 167 lives; the worst disaster in the oil and gas industry. To foster a proactive approach in the prevention of workplace injuries, organisations have turned towards key predictors of safety, such as leadership. However, simply practising leadership behaviours is not enough to improve safety, especially in safety-critical organisations. An inability to move beyond the formal control inherent in traditional bureaucratic mindsets limits the applicability of mainstream leadership theories for safety-critical organisations. To address this challenge, this research study adopts a different paradigm for leadership, one which frames leadership as a complex interactive dynamic from which adaptive outcomes emerge as complexity science. Hence, the aim of this research study was to investigate the direct relationship between leadership behaviours and safety outcomes, and the mediating effect of complexity science principles. To accomplish this, a conceptual model was developed using theoretical foundation built from the literature review. The model comprises three main components: 1) leadership behaviours, 2) five complexity science principles (connectivity, interdependence, feedback, exploration-of-the-space-of-possibilities and co-evolution) and 3) three safety outcomes (safety participation, safety compliance and safety climate). These components were linked by the proposed hypotheses that were established based on assumed theoretical relationships. To assess and validate the conceptual model and test the hypotheses, a series of quantitative approaches were employed. A multivariate statistical approach was utilised for data collection through a questionnaire survey; 173 project managers participated in the survey. These individuals are responsible for emergency commands, as well as the day-to-day management of safety. Principal component analysis/Exploratory factor analysis was performed to identify the factor structures representing each underlying construct. Confirmatory factor analysis was conducted to validate the results obtained from the exploratory factor analysis, followed by multiple regression analysis. Next, structural equation modelling was applied to test the structural models for hypotheses testing. The regression analyses demonstrated that all three identified leadership behaviours — 1) empowering & engaging, 2) modelling & reinforcing, and 3) promoting & enabling — directly influenced the level of safety participation and safety compliance. Additionally, all five principles of complexity science mediated the relationship between empowering & engaging leadership behaviour, and safety participation and safety compliance. As for the hypothesised relationship between modelling & reinforcing leadership behaviour and safety outcomes, apart from the co-evolution principle, all other complexity science principles arbitrated the relationship with safety participation and safety compliance. Furthermore, the relationships between promoting & enabling leadership behaviour, and safety participation and safety compliance were mediated by all five principles of complexity science. Finally, structural equation modelling was used to refine and confirm the findings of the regression analysis, verifying both empowering & engaging, and promoting & enabling leadership behaviours have direct and indirect influences on safety participation and safety compliance levels as a result of all five complexity science principles. And established that modelling & reinforcing leadership behaviour has direct and indirect effects on safety participation and safety compliance levels under the influence of only four complexity science principles — namely, connectivity, interdependence, feedback and exploration-of-the-space-of-possibilities. On the basis of the research results, this study provides insight into the understanding of safety leadership by the empirical evidence that displayed the relationships between the three leadership behaviour constructs and their contribution to the effect of complexity science principles and safety outcomes within the oil and gas industry. From these results, the study provides a list of recommendations for research on the effect of leadership behaviours on complexity science principles and safety outcomes.

Quality monitoring in infrastructural design-build projects : the analysis of an audit-based monitoring system

The study aims to investigate firms' compliance in reporting the annual financial report to the BAPEPAM. Respondents were selected from the manufacture firms listed in Jakarta Stock Exchange. Hundred and ten firms sampled out of 155 firms (population) were withdrawn from annualy data of 2000-2002. The estimation technique of PROBIT model was invoked to analyze the data by using SHAZAM as econometrics' package (White, 1997). Two scenarios of Probit model were run to find out the best fit model. The results indicated that extraordinary and/or contingent items (EXTRA) variable was significant at a = 5 % to influence the firms' compliance (Timeliness) in submetting their annual financial report. While gearing (GEAR), profitability (PROFIT), size of firm (SIZE), age of firm (AGE) and ownership (OWN) have not statistically able to determine the dependent variable of compliance (Timeliness). This study suggests that the firm's compliance to submit the annual financial report on time should be measured more precisely to allow for indepthed resulst. Moreover, the aspects of auditor, the complexity of firm, types of audit committee and the quality of firm internal control have accounted for the future research.

One of the potential regional revenues is local taxes. Based on the Regional Regulation of the City of Denpasar No. 6 of 2010, that groundwater tax is an important source of regional income to finance the implementation of regional government and improve services to the community. One way to increase government revenue from the tax sector is to increase taxpayer compliance itself. Therefore, it is important for the government to pay attention to the factors that affect taxpayer compliance. The purpose of this study was to determine whether the knowledge of taxation, tax sanctions, and service quality affects the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency. Respondents in this study were 89 people. The sampling technique in this study used simple random sampling. The data analysis technique used in this study is multiple linear regression analysis processed with the help of the SPSS software program. Based on the results of the analysis, it was found that knowledge of taxation, moral tax sanctions, and service quality had a positive and significant effect on the compliance of groundwater taxpayers at the Denpasar City Regional Revenue Agency.

We have investigated the relative effects of lung edema and of increases in pulmonary blood volume (PBV) on lung compliance (CL), and also the effects of selective elevations of pulmonary arterial (Ppa) and left atrial (Pla) pressures on PBV and on CL, using an isolated, perfused, and ventilated rabbit lung preparation. Lung weight was continuously recorded. A step rise in Pla at constant flow caused a rapid rise in PBV accompanied by an immediate fall in CL. With maintained high vascular pressures interstitial edema accumulated with no further fall in CL. Not until 3 times the normal amount of extra-vascular fluid had accumulated did a further, secondary reduction in CL occur. When Ppa was elevated to the same level by 1) a rise in flow and 2) a rise in Pla, the latter type of experiment gave 3-5 times larger increases in PBV. Pla elevations with or without rise in Ppa (flow adjusted) gave almost the same rises in PBV. The fall in CL was related to rises in PBV regardless of how such rises were obtained. Our conclusion is that increases in PBV, but not accumulation of interstitial edema, reduced CL in this preparation.

Aim Hand hygiene practice is still burdened by inadequate compliance, whether in the professional sphere by health professionals or in the non-professional sphere by lay population. Aim of this study was to map the hand hygiene knowledge and its compliance in the monitored group of people. Methods The research was conducted at the Jessenius Faculty of Medicine in Martin of Comenius University in Bratislava (JFM CU) among seventy 3rd year students of General Medicine (medical study program), and Nursing, Midwifery and Public Health (non-medical study programs). Knowledge of hygienic hand washing according to the WHO guidelines from 2009 was investigated, as well as differences in the level of microbial contamination of hands after routine hand washing between the group that had been acquainted with hand hygiene protocols and the group that had not sufficiently. Results The results have shown that 32.9% of the students did not perform hygienic hand washing properly. The differences between the groups of students with and without the proper hand hygiene compliance in routine hand washing were not statistically significant. Conclusion The results of our survey have suggested that the reasons for decreased compliance with hand washing protocols may be related to forgetting to wash the hands or not being acquainted with hand washing protocols at all. The strategies focused only on one aspect of hand hygiene are, according to scientific literature, ineffective in the long term.

The self-inflating manual resuscitation bag (MRB) is a modality which is commonly used by physiotherapists to manually hyperinflate the lungs of mechanically ventilated patients. There is limited scientific evidence to support its therapeutic use and the literature is not in agreement as to the effects of manual hyperinflation. A meta-analysis of the current research on humans has been conducted to investigate the effects of this modality on arterial oxygen tensions and lung compliance. All published studies evaluating the effects of manual hyperinflation (or bagging) on arterial oxygen tensions and/or lung compliance on mechanically ventilated patients have been retrieved. Only studies which reported results in terms of mean values and standard deviation or standard error of the mean could be used in this analysis. Eleven studies were identified between the time period 1968 -1995. Seven of these studies fitted the inclusion criteria. The mean and standard error of the mean values for arterial oxygen tensions (Pa02) and lung compliance (CL) have been used to calculate the 95% confidence intervals and these results were plotted on a graph. A comparative analysis has been performed on the results of the seven studies. A generally non-significant association between bagging and the Pa02 and CL values was demonstrated. Great discrepancies were identified in the designs of the seven included studies. Since the seven studies included in this meta-analysis show an overall non-significant association, it is reasonable to assume that the therapeutic value of the self-inflating manual resuscitation bag is questionable. The studies presented such divergent designs that they do not offer conclusive evidence. More standardized, multi-centre studies are required to clarify the therapeutic value of this modality. Other methods of recruiting the lungs of critically ill patients during and after physiotherapy intervention, need to be explored.

In the medical call centre Medi-24, medical experts advise people with health problems on the optimal treatment. The purpose of the first part of this study was to answer two questions: To what extend do callers and medical experts differ in their judgement of a health problem, and to what degree are patients compliant to experts' advice. 834 callers were selected for study inclusion. At the call centre, study participants were asked about their intended behaviour prior to the call and approximately 90% of these were interviewed one week later about their subsequent behaviour following the call. The standardised data were analysed fitting a logistic regression model. 61% of callers had not intended to behave the way they were subsequently advised to do. The compliance rate after the triage call was 56%. Non-compliance was largely due to the caller's recollection errors or to a change in the perceived intensity of the health problem. Advice on self-care resulted in an above average compliance. A high compliance was also found when the advice on emergency treatment coincided with the patient's own intended emergency treatment. The high compliance for the self-care advice showed that patients could be persuaded by the Medi-24 service that professional health care was not necessary. It appeared more difficult to persuade those patients to make an emergency consultation who had initially not intended to do so.

Os programas de compliance são cada vez mais difundidos, especialmente no âmbito do setor privado, permitindo-se que as organizações se coloquem em conformidade com questões jurídicas e consequentemente haja gradativo aumento na eficiência. O objetivo do presente artigo é analisar o compliance, em especial o inserido no âmbito fiscal, na perspectiva do ordenamento jurídico nacional, além de verificar os impactos da adoção desses mecanismos como forma de ganho de competitividade, sendo utilizado o método dedutivo de pesquisa, com coleta de bibliografia temática. Conclui-se que a prática da conformidade, em especial o compliance fiscal, figura-se instrumento fundamental à minimização de riscos e aumento da competitividade, especialmente pelo ganho de confiabilidade de ambiente pautado na integridade e na segurança de investimentos.

The type of research used in this study is explanation research with a quantitative approach. Samples were obtained by random sampling. Data collection techniques use questionnaire, data types are primary data and secondary data. The primary data was then analyzed using multiple linear regression analysis as an analytical tool using the SPSS 24.0 application. The results of this study are tax awareness has a significant effect on taxpayer compliance, while fines sanctions do not have a positive effect on taxpayer compliance, and the tax authorities' attitude has a positive effect on taxpayer compliance. Where Adjusted R Square of 0.256 shows that 25.6% of tax awareness, fines and attitudes of tax authorities to taxpayer compliance while 74.4% are explained in other factors not examined in this study.

This study aims to examine the effect of the application of information technology (e-system) on tax compliance with the use of technology as a moderating variable at KPP Pratama Makassar Utara. The sample in this study was taxpayers who were registered at KPP Pratama Makassar Utara. This study uses primary data, direct research by giving questionnaires to respondents. The data analysis method uses the smart PLS approach to test the effect of the application of information technology (e-system) on taxpayer compliance with the use of technology as a moderating variable. The analytical method used is simple linear regression analysis. The results showed the application of information technology had a positive and significant effect on taxpayer compliance. The application of information technology has a positive and significant effect on taxpayer compliance by being moderated by the use of technology.

Although a substantial body of research concurs that most urban areas have a challenge in providing adequate car parking space, there is a scarcity in the literature on how conformity to planning standards that regulates the provision of car parking spaces may be analyzed. This study, therefore, examines the extent to which the planning standards that regulate compliance with the provision of car parking spaces in the residential areas are enforced in Kenya, a case study of Kisii Town. It is anchored in the theory of regulatory compliance with a sample size of 364 residential developments proportionately drawn from the seven neighborhoods. Data were collected using questionnaires and analyzed using means, standard deviation, paired sample t-test and Pearson’s bivariate correlation. Research findings showed that although the recommended standard for car parking in Kenya is a ratio of one parking space for every two dwelling units, most developers disregarded the requirement. Hypothesis testing confirmed a significant difference between the recommended planning standards on the minimum number of parking spaces and the extent of conformity by developers, t (289) = 20.261, p=.000), thus, compliance declined by a mean of four. The study concludes that developers rarely comply with planning standard owing to insufficient development control. It is recommended that when approving building plans, it should be mandatory to make provision for adequate parking space followed by monitoring to ensure compliance. The study benefits the international readers by validating how conformity to the standards that regulate car parking space may be statistically analyzed.

Effect of chestwall distortion on the measurement of pulmonary mechanics in preterm infants.

Introduction : One of the causes of death in patients with chronic kidney disease on hemodialysis was due to the problem of uncontrolled fluid intake. The prevalence at Dr. Soetomo reported hospital as much as 80% increase weight more than 6%. Nursing education in fluid restriction was expected to improve adherence to fluid intake, and therefore contributes to the achievement of the ideal IDGW was less than 2%. Method : Design in this study was pre-experiment. The population in the study were all patients with chronic kidney disease undergoing hemodialysis. The samples obtained were 28 respondents who met to the inclusion and exclusion criteria. Purposive sampling technique was used in this study. The independent variabel was education. The dependent 2 variabel was Inter Dialitic Weight Gain, Qb and systolic blood pressure. Body weight was observered before and after hemodialysis. Blood pressure was observered during hemodialysis. Data were analyzed using Wilcoxon Signed Rank test with significant level of p=0.005. Result : The results showed that IDWG (p=0.157); Qb (p=0.007) and systolic blood pressure (p=0.021). IDWG patients did not undergo significant changes before and after education. Qb and systolic blood pressure of patients experiencing significant changes before and after education. Nursing educations provides significant effect on the patient's fluid intake compliance with indicator Qb and systolic blood pressure. Conclusions : Nursing educations would provide significant effect on compliance if supported by many factors such as family support advocates, social support and motivation of the patients. The provision of education should be carried out continuously and sustainably to obtain optimal results in patients undergoing regular hemodialysis , especially in terms of compliance with hemodialysis therapy and fluid therapy regimen , in order to achieve adequate dialysis. In a subsequent study can be developed not only limited to the provision of education to the patient but also involve the patient's family .