Determinan Niat Aparatur Daerah untuk Melakukan Whistleblowing pada Konteks Fraud

This study aims to analyze organizational commitment, level of seriousness of fraud, and personal costs on the intention of whistleblowing fraud by the local apparatus of Palopo City. Sampling using purposive sampling technique. A total of 120 respondents were used as research samples. The sample is local officials who work at the PUPR and BPKAD offices. The data analysis technique was carried out using multiple linear regression analysis method with SPSS V.22 application. The results of the study indicate that the seriousness of fraud affects the whistleblowing intention of the regional apparatus of Palopo City. Meanwhile, organizational commitment and personal costs have no effect on the intention of whistleblowing fraud by the Palopo City apparatus. Keywords : Organizational Commitment; Fraud Seriousness Level; Personal Costs; Intention of Whistleblowing Fraud.

Traumatic Brain Injury

Traumatic brain injury (TBI) continues to be a leading cause of long-term morbidity and death worldwide. Each year, an estimated 1.7 million persons in the United States sustain TBIs, leading to 275,000 hospitalizations and 52,000 deaths annually. In addition to high personal costs, the direct and indirect societal expenditures are estimated to be $60 billion per year. This chapter reviews the diagnostic approach to head trauma and prognosis in brain injury and addresses specific conditions, such as concussions and intracranial hemorrhages.

How do outcome-based competitive relationships shape future risky cooperation?

There is growing evidence that cooperative behavior between individuals is regulated by their experience of previous interactions with others. However, it is unclear how a relationship that stems from the evaluation of outcomes from competitive interactions can affect subsequent cooperation between these individuals. To address this issue, we examined how participants cooperated with a partner having just competed with them. While competing, participants (N = 164) were randomly assigned to receive one of four types of outcome feedback regarding their performance (win vs. loss vs. uncertain vs. control). We found that both the experience of loss and of uncertainty as competitive outcomes exerted a negative impact on the extent to which participants then engaged in mutually cooperative behavior toward their opponents. Moreover, these effects operated in a context-dependent manner: they were only found when we manipulated the relational context to imply a high potential for incurring personal costs rather than imply no risk for incurring personal costs and mutual gains. Finally, our mediation analysis further revealed that the effect of the loss outcome was mediated by the intention of participants to cooperate and their level of interpersonal trust, while the effect of uncertain competitive outcome was mediated only by the extent to which participants intended to cooperate. This suggests the presence of distinct psychological processes underlying the effects of these two types of competitive outcome. Taken together, these finding offer novel insight into how risky cooperation may cascade from previous exposure to competitive settings.

The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions

Auditors often face situations in which acting on their professional obligations comes with potential personal costs. Drawing upon the Theory of Reputation in Organizations, we predict that perceived costs associated with these actions are lower for auditors with positive reputations, which in turn influences their actions. In our first experiment, participants perceive that auditors with negative reputations face a more constrained choice set when anticipating a budget overage. Further, participants perceive that those with positive reputations are more likely to proactively report the overage and less likely to underreport hours worked, a result mediated by the anticipated impact on evaluations for "speaking up." In a second experiment, we manipulate reputation in a live simulation and demonstrate a causal link between reputation and auditors' skeptical action. Taken together, our experiments provide evidence that an auditor's perceived reputation influences their choice to engage in audit quality enhancing behaviors.

Notes: eThekwini Municipality & others v Westwood Insurance Brokers (Pty) Ltd: Personal costs against public officials through the lens of Westwood

eThekwini Municipality & others v Westwood Insurance Brokers (Pty) Ltd concerns personal costs orders against public officials. The high court sought to extend itself beyond the merits of a tender dispute in its main judgment by engaging in an inquiry about the officials implicated and whether they should be penalised by way of a personal costs order. In its costs judgment, certain individuals within the eThekwini Municipality were mulcted with personal costs orders. On appeal, a full bench cautioned against a court reaching conclusions about officials too quickly and drawing adverse inferences from facts that are not properly pleaded. This is a judgment that has mapped out the procedural steps necessary to make personal costs orders against public officials.

The motivational basis of third-party punishment in children

People willingly accept personal costs to sanction norm violations even if they are not personally affected by the wrongdoing and even if their sanctioning yields no immediate benefits—a behavior known as third-party punishment. A notable body of literature suggests that this behavior is primarily driven by retribution (i.e., evening out the harm caused), rather than by the utilitarian motives of special prevention (i.e., preventing recidivism), or general prevention (i.e., preventing imitation). This has led to the conclusion that laypeople are “retributivists” in general. More recent evidence, however, raises doubts about the ubiquity of retributivism, showing that punishment is driven by multiple motives. The present research adds to this debate by investigating the motives underlying punishment in children around age 10. Specifically, we investigate children’s (N = 238) punishment motives in an economic game paradigm, isolating punishment motives by experimentally manipulating the extent to which the offender and a bystander learn about the punishment. This offers the possibility to examine whether (and to what extent) children engage in punishment even when it is devoid of any preventive effects. Results show that children’s punishment is motivated by retributive, special preventive, and general preventive purposes. These results point to a clear need for further theory specification on the motivational basis of punishment in humans and provide practical implications for the treatment of child misbehavior.

CEO Noncompete Agreements, Job Risk, and Compensation

Using hand-collected data on CEO noncompete agreements (NCAs), we find that NCAs are less common when CEOs expect to incur greater personal costs from reduced job mobility and more common when firms expect to suffer greater economic harm if departing CEOs leave to work for a competitor. Additionally, turnover-performance sensitivity is stronger when CEOs have NCAs. Finally, total compensation and incentive pay are higher if CEOs have more enforceable NCAs. Our identification strategy exploits staggered state-level changes in NCA enforceability. Overall, our findings suggest that restrictions on job mobility have important implications for how CEOs are monitored and compensated.

Single Embryo Transfer Versus Double Embryo Transfer: A Cost-Effectiveness Analysis in a Non-IVF Insurance Mandated System

ABSTRACT Introduction Because of increased morbidity seen in multiple gestations, the American Society of Reproductive Medicine recommends transfer of blastocysts one at a time for most patients. While cost-effectiveness models have compared single embryo transfer (SET) versus double embryo transfer (DET), few incorporate maternal and neonatal morbidity, and none have been performed in U.S. Military facilities. The purpose of this study was to determine the cost effectiveness of sequential SET versus DET in a U.S. Military treatment facility. Materials and Methods A cost-effectiveness model was created based on 250 patients between the ages of 20–44 who previously underwent in vitro fertilization (IVF) at our facility. The model consisted of patients pursuing either SET or DET with two total embryos. Cycle outcomes were determined using the published SARTCORS success calculator. Neonatal and obstetrical outcomes were simulated based on singleton and twin IVF pregnancies. Neonatal and obstetrical cost estimates were based on internal data as well. Results If 250 model patients pursue SET, 140 live births would occur, with total cost of $5.7 million, and cost per delivery of $40,500. If the model patients pursued DET, 117 live births would occur, with total cost of $9.2 million and a cost per delivery of $77.700. DET would lead to more total infants (207 vs. 143 in SET cohort). Personal costs are higher in SET versus DET cohorts ($23,036 vs. $20,535). Conclusions SET in a system with no infertility coverage saves approximately $3.5 million per 250 patients. Higher personal costs as seen with SET may incentivize patients to seek DET. The total savings should encourage alteration to practice patterns with the U.S Military Healthcare System.