scholarly journals The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

2021 ◽  
Vol 73 (1) ◽  
pp. 125-178
Author(s):  
Eva Eberhartinger ◽  
Maximilian Zieser
Keyword(s):  
Risk Management ◽  
Pilot Project ◽  
Control Group ◽  
Compliance Costs ◽  
Mediation Analyses ◽  
Compliance Programs ◽  
Ex Post ◽  
Complex Relationships ◽  
Shed Light

AbstractIn cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we test how firms’ perceptions of tax risk, the quality of tax risk management, and compliance costs are related to cooperative compliance. To our knowledge, this is the first study that attempts to analyze both reasons for and consequences of participation in cooperative compliance programs. We examine the Austrian cooperative compliance pilot project known as horizontal monitoring that was aimed at large businesses and launched in 2011. We use survey data from representatives of firms participating in the pilot project and a sample of comparable firms under a traditional ex-post audit regime. We conduct group comparisons to test differences between these groups, as well as mediation analyses to shed light on more complex relationships between variables. Results show that horizontal monitoring firms perceive a significantly higher increase in tax certainty, which is associated with significant relative decreases in tax risk and compliance costs. Furthermore, while the quality of tax risk management upon entering the pilot project appears significantly higher for horizontal monitoring firms, they do not report greater improvement in tax risk management compared to the control group. These results are relevant for the development of cooperative compliance programs and the decision to participate in them.

The Impact of Operating Room Detailed Nursing Based on Risk Management on Surgical Patient Satisfaction and Intraoperative Risk Control

2021 ◽  
Vol 7 (5) ◽  
pp. 1605-1612
Author(s):  
Caixia Li ◽  
Yubing Zhang ◽  
Xingliang Yang ◽  
Qibiao Ge
Keyword(s):  
Quality Of Life ◽  
Risk Management ◽  
Patient Satisfaction ◽  
Operating Room ◽  
Statistical Significance ◽  
Control Group ◽  
Observation Group ◽  
Room Nursing ◽  
Nursing Quality

Background The operating room has always been a key clinical inspection high-risk department. The “;Detailed Rules for the Implementation of Evaluation Standards for Tertiary General Hospitals” issued by the Ministry of Health in 2011 emphasized the establishment of operating room quality and safety indicators, which can be evaluated regularly, and continuous improvement is required. The nursing level of nurses in the room is directly related to the overall nursing quality of the hospital. Objective To observe the impact of detailed nursing in operating room based on risk management on surgical patient satisfaction and intraoperative risk control. Methods A retrospective selection of 130 patients who were treated in the operating room of our hospital from January 2018 to March 2020 was retrospectively selected. Among them, 65 patients used conventional operating room nursing procedures, and the other 65 patients used risk management-based operating room detailed nursing procedures. The intraoperative rescue, secondary intubation, incidence of > 3 h in room, nursing error rate, postoperative general situation (recovery time of bowel sounds, first exhaust time, ambulation time, postoperative complication rate) and satisfaction were compared between the two groups. Visual analogue scale (VAS) score was used to evaluate the degree of postoperative pain. Nursing quality score and health survey short form (SF-36) were used to evaluate nursing quality and quality of life. Results: Intraoperative rescue (0.00%), secondary intubation (0.00%), in-room> 3h incidence (1.54%) and nursing error rate (0.00%) in the observation group were compared with those in the control group, which were not statistically significant (P >0.05). The recovery time of bowel sounds in the observation group was (41.71 ±3.46) h, the time to first exhaust (59.47±5.23) h, and the time to get out of bed (54.36±4.78) d were shorter than those in the control group. The postoperative complication rate (3.08%) was lower than that of the control group, which had statistical significance (P<0.05). The VAS scores of the observation group at 6h, 12h, and 24h after surgery were lower than those of the control group, and the satisfaction level of the observation group (93.85%) was higher than that of the control group, which had statistical significance (P<0.05). Observation group’s nursing quality score (nursing skills, environmental management, nursing quality monitoring, disinfection and isolation, nursing document management), quality of life score (physical function, social support, pain, mental health, social function, mood, mental state, general health) All were higher than the control group, which had statistical significance (P<0.05). Conclusion: The application of operation room detail nursing based on risk management in surgery can reduce postoperative pain, promote the recovery of gastrointestinal function, improve patient satisfaction and quality of life, and effectively control intraoperative risks.

scholarly journals Exploration and Analysis of the Application of Nursing Risks Management in the Nursing Management of Department of Respiration

2012 ◽  
Vol 1 ◽  
pp. 16
Author(s):  
Yi Luo
Keyword(s):  
Risk Management ◽  
Environmental Indicators ◽  
Control Group ◽  
Observation Group ◽  
Nursing Management ◽  
Care Satisfaction ◽  
The Difference ◽  
Safety Accident ◽  
And Control

<strong>Objective:</strong> To analyze the application of nursing risk management in nursing management in Department of Respiration. <strong>Method: </strong>Select the medical records of 64 cases of hospitalized patients as the research object, then randomly divide them into observation group and control group with 32 cases in each. The observation group is given nursing risk management, and the control group is given basic nursing management. Two groups are compared quality of life and care satisfaction. <strong>Results: </strong>The environmental indicators, physiological indices and psychological indices, emotional state, degree of independence and social function sub-index score of the patients in the observation group are significantly higher than that of patients in the control group, and the difference is statistically significant (<em>p</em> &lt; 0.05). Patient care satisfaction rate and medical staff satisfaction of the patients in the observation group are significantly better than that of control group, and the difference is significant (<em>p</em> &lt; 0.05). In addition, nursing safety accident rate in the observation group is significantly lower than that of control group, and the difference is significant (<em>p</em> &lt; 0.05). <strong>Conclusion: </strong>Application of nursing risk management has a high value in nursing management in Department of Respiration, and is worthy of promotion in clinical.

Impact of insurance on visual attention to risk and landscape: An eye- tracking study

2021 ◽  
Author(s):  
Renxian Wu
Keyword(s):  
Risk Management ◽  
Visual Attention ◽  
Eye Tracking ◽  
Visual Quality ◽  
Risk Information ◽  
Control Group ◽  
Tourism Research ◽  
Tourism Experience ◽  
The Impact

Insurance plays an important role in the tourism experience, but there has been little research on the impact of insurance on visual attention to risk and landscape. I employed an eye-tracking experiment to record the risk information and assessment of the visual quality of landscapes among participants with differing travel insurance statuses. The results show that in comparison to the control group, participants lacking insurance paid greater visual attention to risk information and participants with insurance paid less visual attention to risk information. Further, participants with (vs. without) insurance were better at landscape visual quality assessment. My results can be used by potential tourists seeking to improve the quality of their travel experiences and by managers seeking to promote tourism risk management. In addition, my results show that eye-tracking experiments can be widely applied to related tourism research.

Epistemic and relational conflicts in sharing identical vs. complementary information during cooperative learning

2002 ◽  
Vol 61 (3) ◽  
pp. 139-151 ◽  
Author(s):  
Céline Darnon ◽  
Céline Buchs ◽  
Fabrizio Butera
Keyword(s):  
Cooperative Learning ◽  
Social Comparison ◽  
Positive Relationship ◽  
Learning Task ◽  
Control Group ◽  
Complementary Information ◽  
Relational Conflict ◽  
The Social ◽  
The University

When interacting on a learning task, which is typical of several academic situations, individuals may experience two different motives: Understanding the problem, or showing their competences. When a conflict (confrontation of divergent propositions) emerges from this interaction, it can be solved either in an epistemic way (focused on the task) or in a relational way (focused on the social comparison of competences). The latter is believed to be detrimental for learning. Moreover, research on cooperative learning shows that when they share identical information, partners are led to compare to each other, and are less encouraged to cooperate than when they share complementary information. An epistemic vs. relational conflict vs. no conflict was provoked in dyads composed by a participant and a confederate, working either on identical or on complementary information (N = 122). Results showed that, if relational and epistemic conflicts both entailed more perceived interactions and divergence than the control group, only relational conflict entailed more perceived comparison activities and a less positive relationship than the control group. Epistemic conflict resulted in a more positive perceived relationship than the control group. As far as performance is concerned, relational conflict led to a worse learning than epistemic conflict, and - after a delay - than the control group. An interaction between the two variables on delayed performance showed that epistemic and relational conflicts were different only when working with complementary information. This study shows the importance of the quality of relationship when sharing information during cooperative learning, a crucial factor to be taken into account when planning educational settings at the university.

Results of osteopathic correction of patients with post-traumatic coccygodynia

2019 ◽  
pp. 19-27
Author(s):  
Yu. V. Antonova ◽  
A. M. Iskandarov ◽  
I. B. Mizonova
Keyword(s):  
Quality Of Life ◽  
Emotional State ◽  
Pain Syndrome ◽  
Control Group ◽  
Life Questionnaire ◽  
Treatment Area ◽  
Diffi Cult ◽  
Osteopathic Treatment ◽  
Post Traumatic

Introduction.Coccygodynia is a multidisciplinary disease which is diffi cult to treat. It seriously limits the ability to work and signifi cantly affects the quality of life of patients. The study of somatic dysfunctions in patients with coccygodynia and the analysis of the results of osteopathic treatment of such patients makes it possible to justify the necessity of osteopathic correction of coccygodynia.Goal of the study— to determine the structure of the leading somatic dysfunctions in patients with coccygodynia and to study the effectiveness of osteopathic treatment of this pathology.Materials and methods.The study involved 44 patients from 25 to 65 years old, randomly divided into two groups. The main group of 24 people (20 women and 4 men) received osteopathic treatment, in accordance with the identifi ed leading somatic dysfunctions. Patients of the control group (16 women and 4 men) were treated locally with soft manual techniques (the treatment area was limited by the pelvic region). In order to assess the results of the treatment, we examined the intensity of the pain syndrome and the psycho-emotional state of patients. The severity of the pain syndrome was assessed in accordance with the visual analogue scale (VAS). The psycho-emotional state (with physical and mental components) was assessed with the help of the SF-36 quality of life questionnaire.Results.Somatic dysfunctions typical for patients with coccygodynia have been identifi ed. Osteopathic treatment has proven to be more effective in comparison with local manual therapy of coccygodynia both in early periods and in 3 months after the end of the treatment course.Conclusion.Osteopathic treatment of post-traumatic coccygodynia is effective, and can be recommended for treatment of such patients.

Experience of using time-lapse microscopy in IVF and ICSI programs

2020 ◽  
pp. 47-50
Author(s):  
N. V. Saraeva ◽  
N. V. Spiridonova ◽  
M. T. Tugushev ◽  
O. V. Shurygina ◽  
A. I. Sinitsyna
Keyword(s):  
Pregnancy Rate ◽  
Embryo Transfer ◽  
Selection Procedure ◽  
Time Lapse ◽  
Single Embryo Transfer ◽  
Main Group ◽  
Clinical Pregnancy ◽  
Control Group ◽  
Time Lapse Microscopy

In order to increase the pregnancy rate in the assisted reproductive technology, the selection of one embryo with the highest implantation potential it is very important. Time-lapse microscopy (TLM) is a tool for selecting quality embryos for transfer. This study aimed to assess the benefits of single-embryo transfer of autologous oocytes performed on day 5 of embryo incubation in a TLM-equipped system in IVF and ICSI programs. Single-embryo transfer following incubation in a TLM-equipped incubator was performed in 282 patients, who formed the main group; the control group consisted of 461 patients undergoing single-embryo transfer following a traditional culture and embryo selection procedure. We assessed the quality of transferred embryos, the rates of clinical pregnancy and delivery. The groups did not differ in the ratio of IVF and ICSI cycles, average age, and infertility factor. The proportion of excellent quality embryos for transfer was 77.0% in the main group and 65.1% in the control group (p = 0.001). In the subgroup with receiving eight and less oocytes we noted the tendency of receiving more quality embryos in the main group (р = 0.052). In the subgroup of nine and more oocytes the quality of the transferred embryos did not differ between two groups. The clinical pregnancy rate was 60.2% in the main group and 52.9% in the control group (p = 0.057). The delivery rate was 45.0% in the main group and 39.9% in the control group (p > 0.050).

Penatalaksanaan IMD pada Ibu Postpartum Sectio Caesarea Mempengaruhi Status Gizi dan Kecepatan Produksi ASI

2020 ◽  
Vol 2 (2) ◽  
pp. 112-120
Author(s):  
Nursari Abdul Syukur ◽  
Susi Purwanti
Keyword(s):  
Breast Milk ◽  
Nutritional Status ◽  
Milk Production ◽  
Quantitative Research ◽  
Milk Protein ◽  
Sectio Caesarea ◽  
Control Group ◽  
P Value ◽  
Study Results

Many mothers who give birth to Sectio Caesarea (SC) do not Initiate Early Breastfeeding (IMD), which fails exclusive breastfeeding. This study aimed to determine the effect of IMD management in postpartum SC mothers on nutritional status, speed of milk production, and quality of breast milk protein. Method: quantitative research with quasi approach experiment. The research design used was a pre-post-test control non-equivalent control group. A sampling of this study used the Consecutive method sampling with a sample of 20 mothers who gave birth by cesarean section (SC). Hypothesis testing uses the independent t-test and the Mann-Whitney test. The study results showed an influence on the management of IMD in postpartum SC mothers on the speed of ASI production (p-value=0.004) and nutritional status (p-value=0.028). There was no effect of IMD management on postpartum SC mothers on the quality of breast milk protein (p-value = 0.543). This study recommends that the hospital implement an IMD promotion program before the abdominal wall is closed as a form of intervention to increase milk production and maternal nutritional status

Nerve-sparing radical hysterectomy in patients with infiltrative cervical cancer

2016 ◽  
pp. 46-51
Author(s):  
T. Dermenzhy ◽  
◽  
V. Svintitskiy ◽  
S. Nespryadko ◽  
L. Legerda ◽  
...  
Keyword(s):  
Cervical Cancer ◽  
Radical Hysterectomy ◽  
Contractile Function ◽  
Major Elements ◽  
Control Group ◽  
Nerve Sparing ◽  
Group I ◽  
Hypogastric Plexus ◽  
Prognostic Indexes

The objective: to improve an effectiveness of therapy and quality of life of patients with infiltrative cervical cancer using radical hysterectomy accomplished with nerve-sparing methodology. Patients and Methods: Ninety patients with histologically verified infiltrative cervical cancer were cured with radical hysterectomy (RHE) in the Department of Oncogynecology of National Cancer Institute (Kyiv, Ukraine) in 2012-2016. The age of the patients was from 26 to 65 years (an average age of 42.61±1.06). The patients were distributed in 2 groups: group I treated with nerve-sparing radical hysterectomy (NSRHE), 45 patients, the main group; group II treated with radical hysterectomy (RHE III), the control group, 45 patients. The prognostic indexes in the groups were similar. Results. NSRHE that included the dissection of cardinal ligament, separation of dorsal and anterior layers of uterovesical ligament allowed separate uterine branch of inferior hypogastric plexus, preserve an innervation of urinary bladder and prevent the malfunction of its contractile function at postoperative period. Conclusion. The data of the urodynamic study using cystomanometry performed at pre- and early operative periods have shown that surgical treatment of patients with infiltrative cervical cancer with preservation of the major elements of pelvic autonomic plexuses allows significantly decrease the rate of postoperative urogenical malfunctions. Key words: nerve-sparing radical hysterectomy, cervical cancer, cystomanometry.

The concept of motivation for effective credit risk management

2020 ◽  
Vol 26 (11) ◽  
pp. 2567-2593
Author(s):  
M.V. Pomazanov
Keyword(s):  
Risk Management ◽  
Economic Modeling ◽  
Type I ◽  
Credit Risk Management ◽  
Curve Modeling ◽  
Business Functions ◽  
The Common ◽  
Lending Decisions ◽  
The One

Subject. The study addresses the improvement of risk management efficiency and the quality of lending decisions made by banks. Objectives. The aim is to present the bank management with a fair algorithm for risk management motivation on the one hand, and the credit management (business) on the other hand. Within the framework of the common goal to maximize risk-adjusted income from loans, this algorithm will provide guidelines for ‘risk management’ and ‘business’ functions on how to improve individual and overall efficiency. Methods. The study employs the discriminant analysis, type I and II errors, Lorentz curve modeling, statistical analysis, economic modeling. Results. The paper offers a mechanism for assessing the quality of risk management decisions as opposed to (or in support of) decisions of the lending business when approving transactions. The mechanism rests on the approach of stating type I and II errors and the corresponding classical metric of the Gini coefficient. On the ‘business’ side, the mechanism monitors the improvement or deterioration of the indicator of changes in losses in comparison with the market average. Conclusions. The study substantiates the stimulating ‘rules of the game’ between the ‘business’ and ‘risk management’ to improve the efficiency of the entire business, to optimize interactions within the framework of internal competition. It presents mathematical tools to calculate corresponding indicators of the efficiency of internally competing entities.

Editorial Introduction

2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Editors of the JIOWS
Keyword(s):  
Nineteenth Century ◽  
Indian Ocean ◽  
Western Indian Ocean ◽  
Late Nineteenth Century ◽  
Fourth Volume ◽  
History Of ◽  
The Indian Ocean ◽  
Complex Relationships ◽  
Indian Ocean World ◽  
Shed Light

The editors are proud to present the first issue of the fourth volume of the Journal of Indian Ocean World Studies. This issue contains three articles, by James Francis Warren (Murdoch University), Kelsey McFaul (University of California, Santa Cruz), and Marek Pawelczak (University of Warsaw), respectively. Warren’s and McFaul’s articles take different approaches to the growing body of work that discusses pirates in the Indian Ocean World, past and present. Warren’s article is historical, exploring the life and times of Julano Taupan in the nineteenth-century Philippines. He invites us to question the meaning of the word ‘pirate’ and the several ways in which Taupan’s life has been interpreted by different European colonists and by anti-colonial movements from the mid-nineteenth century to the present day. McFaul’s article, meanwhile, takes a literary approach to discuss the much more recent phenomenon of Somali Piracy, which reached its apex in the last decade. Its contribution is to analyse the works of authors based in the region, challenging paradigms that have mostly been developed from analysis of works written in the West. Finally, Pawelczak’s article is a legal history of British jurisdiction in mid-late nineteenth-century Zanzibar. It examines one of the facets that underpinned European influence in the western Indian Ocean World before the establishment of colonial rule. In sum, this issue uses two key threads to shed light on the complex relationships between European and other Western powers and the Indian Ocean World.

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