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Open Access
Article
Publication date: 13 November 2018

Aqmarina Vaharani Paramaduhita and Elia Mustikasari

The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance.

3513

Abstract

Purpose

The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance.

Design/methodology/approach

This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way. The dependent variable is the compliance of individual TPs non-employees. The data used are primary data obtained from questionnaires on KPP Surabaya Rungkut and processed using a multiple linear regression method with SPSS 21.0 Software for Windows.

Findings

The results show that partially income does not affect the compliance of individual TP non-employees; however, four other independent variables on the TP’s perception of penalties, law enforcement, tax treatment and the use of tax money simultaneously had a positive effect.

Originality/value

All independent variables had a positive effect on compliance by individual TP non-employees on KPP Surabaya Rungkut.

Details

Asian Journal of Accounting Research, vol. 3 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Book part
Publication date: 4 June 2021

Madeleine Novich and Alyssa Zduniak

Videos of police abuse are often spread through technology, raising questions around how perceptions of police are impacted by these images, especially for 18–24-year-olds who are…

Abstract

Videos of police abuse are often spread through technology, raising questions around how perceptions of police are impacted by these images, especially for 18–24-year-olds who are constantly “logged on.” Limited research investigates the impact of social media on attitudes toward police accounting for age and race. The present study utilizes 19 in-depth interviews with a diverse sample of urban college students who regularly use social media in order to understand how they have been impacted by this content. The findings suggest the necessity of using an intersectional framework to understand the impact of tech-witnessed violence. While no gender differences were uncovered, racial differences did surface. White participants described being minimally influenced by videos of police misconduct, rationalizing it as a “few bad apples.” In contrast, participants of color, except those with family members in law enforcement, described being negatively impacted. Viral content contributed to negative opinions of police, emotional distress, and fears of victimization. Ultimately, videos of police brutality do not impact young populations equally. Instead, they are comparatively more harmful to young people of color who spend more time on social media, can envision themselves as the victims, and experience feelings of fear, despair, and anger after watching these videos.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

Keywords

Open Access
Book part
Publication date: 4 June 2021

Pam Hrick

As the means and harms of technology-facilitated violence have become more evident, some governments have taken steps to create or empower centralized bodies with statutory…

Abstract

As the means and harms of technology-facilitated violence have become more evident, some governments have taken steps to create or empower centralized bodies with statutory mandates as part of an effort to combat it. This chapter argues that these bodies have the potential to meaningfully further a survivor-centered approach to combatting technology-facilitated violence against women – one that places their experiences, rights, wishes, and needs at its core. It further argues that governments should consider integrating them into a broader holistic response to this conduct.

An overview is provided of the operations of New Zealand's Netsafe, the eSafety Commissioner in Australia, Nova Scotia's Cyberscan Unit, and the Canadian Centre for Child Protection in Manitoba. These types of centralized bodies have demonstrated an ability to advance survivor-centered approaches to technology-facilitated violence against women through direct involvement in resolving instances of violence, education, and research. However, these bodies are not a panacea. This chapter outlines critiques of their operations and the challenges they face in maximizing their effectiveness.

Notwithstanding these challenges and critiques, governments should consider creating such bodies or empowering existing bodies with a statutory mandate as one aspect of a broader response to combatting technology-facilitated violence against women. Some proposed best practices to maximize their effectiveness are identified.

Content available
Article
Publication date: 25 May 2012

Professor Kim Lersch

292

Abstract

Details

Policing: An International Journal of Police Strategies & Management, vol. 35 no. 2
Type: Research Article
ISSN: 1363-951X

Open Access
Article
Publication date: 9 November 2023

Gordon Abner, Cullen C. Merritt and Rachel Boggs

This study explores the benefits of accreditation from the Commission on Accreditation for Law Enforcement Agencies (CALEA), according to those who are engaged in the practice.

1462

Abstract

Purpose

This study explores the benefits of accreditation from the Commission on Accreditation for Law Enforcement Agencies (CALEA), according to those who are engaged in the practice.

Design/methodology/approach

The authors collected data through open-ended, semi-structured telephone interviews. The authors analyzed the data using an inductive methodology.

Findings

The authors found that CALEA police accreditation enhances organizational learning through the development of knowledge brokers, the creation of communities of practice, support for knowledge repositories, support for knowledge managers and greater levels of transparency.

Originality/value

This qualitative study, which focuses on the perceptions and experiences of those involved in the CALEA process, provides a valuable complement to the quantitative literature on accreditation by shedding light on the organizational learning resulting from accreditation.

Details

Policing: An International Journal, vol. 47 no. 1
Type: Research Article
ISSN: 1363-951X

Keywords

Open Access
Article
Publication date: 11 August 2021

Mary Catherine Lucey

This paper aims to draw attention to a broad range of experimental institutional initiatives which operate in the absence of a global antitrust regime. The purpose of this paper…

Abstract

Purpose

This paper aims to draw attention to a broad range of experimental institutional initiatives which operate in the absence of a global antitrust regime. The purpose of this paper is to offer food for thought to scholars in other fields of international trade law facing challenges from divergent national regimes.

Design/methodology/approach

Taking inspiration from political science literature on institutions, this paper crafts a broad analytical lens which captures various organisational forms (including networks), codes (including soft law) and culture (including epistemic communities). The strength and shortcomings of traditional “bricks and mortar” institutions such as the European Union (EU) and General Agreement Tariffs and Trade/World Trade Organisation are first examined. Then, the innovative global network of International Competition Network (ICN) is analysed.

Findings

It highlights the value of the global antitrust epistemic community in providing a conducive environment for extensive recourse to “soft law”. Examples from the EU and the ICN include measures which find expression in enforcement tools and networks. These initiatives can be seen as experimental responses to the challenges of divergent national antitrust regimes.

Research limitations/implications

It is desktop research rather than empirical field work.

Practical implications

To raise awareness outside the antitrust scholarly community of the variety of experimental institutional initiatives which have evolved, often on a soft law basis, in response to the challenges experienced by national enforcement agencies and businesses operating in the absence of a global antitrust regime.

Originality/value

It offers some personal reflections on the ICN from the author’s experience as a non-governmental advisor. It draws attention to the ICN’s underappreciated range of educational materials which are freely available on its website to everyone. It submits that the ICN template offers interesting ideas for other fields of international trade law where a global regime is unrealisable. The ICN is a voluntary virtual network of agencies collaborating to agree ways to reduce clashes among national regimes. Its goal of voluntary convergence is portrayed as standardisation rather than as absolute congruence. Even if standardisation of norms/processes is too ambitious a goal in other fields of international trade law, the ICN model still offers inspiration as an epistemic community within an inclusive and dynamic forum for encouraging debate and creating a culture of learning opportunities where familiarity and trust is fostered.

Content available
Book part
Publication date: 20 June 2017

David Shinar

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

Open Access
Article
Publication date: 7 January 2022

Ana Martínez-Catena, Montse Subirana-Malaret and Falgars Subirana-Malaret

Law enforcement agencies and police officers' efforts were crucial to oversee the public health measures and legal regulations introduced during the Covid-19 pandemic. The study…

1369

Abstract

Purpose

Law enforcement agencies and police officers' efforts were crucial to oversee the public health measures and legal regulations introduced during the Covid-19 pandemic. The study had two objectives: to examine the strategies implemented by law enforcement agencies in Catalonia (Spain) to monitor the pandemic and to explore the adverse working conditions of police officers and their personal difficulties during the state of alarm.

Design/methodology/approach

A total of 96 experienced police officers completed a closed-ended, anonymous online survey. In addition, complementary information was collected about the management of law enforcement agencies through open interviews. A descriptive analysis was carried out and the association between variables was explored.

Findings

In general terms, law enforcement agencies managed the uncertainty of the situation, with a focus on official information and communication channels between officers. However, many difficulties were reported by the police officers, such us inconsistency between rules, lack of preventive material or changes in work schedules. Besides, the officers' main concern, beyond the emotional impact suffered during this period, was the possibility of being infected or infecting others.

Practical implications

The congruence between the job requirements and resources, as well as the increase of communication channels during situations of high risk are important variables to assure good job development and personal satisfaction of police officers.

Originality/value

To the knowledge of the authors, at the time of writing this paper, this is the first study in Spain to explore the management of law enforcement agencies and police officers' personal experiences during the Covid-19.

Details

Policing: An International Journal, vol. 45 no. 1
Type: Research Article
ISSN: 1363-951X

Keywords

Open Access
Article
Publication date: 10 June 2022

Xinyi Huang, Fei Teng, Yu Xin and Liping Xu

This paper aims to study the effect of the establishment of bankruptcy courts on bond issuance market. This paper helps to predict that the introduction of bankruptcy courts in…

Abstract

Purpose

This paper aims to study the effect of the establishment of bankruptcy courts on bond issuance market. This paper helps to predict that the introduction of bankruptcy courts in China can mitigate price distortions caused by the implicit government guarantees and promote the development of the high-risk bond market.

Design/methodology/approach

This paper exploits the staggered introduction of bankruptcy courts across cities to implement a differences-in-differences strategy on bond issuance data. Using bonds issued in China between 2018 and 2020, the impact of bankruptcy courts on the bond issuance market can be analyzed.

Findings

This paper reveals that bond issuance credit spreads increase and is more sensitive to firm size, profitability and downside risk of issuance entity after the introduction of bankruptcy courts. It also reveals a substantive increase in bond issuance quantity and a decrease in issuer credit ratings following the establishment of bankruptcy courts. In addition, the increase of credit spreads is more prominent for publicly traded bonds, those whose issuers located in provinces with lower judicial confidence, bonds issued by SOEs and bonds with stronger government guarantees. Finally, the role of bankruptcy courts is more pronounced in regions with higher marketization.

Originality/value

This paper relates to previous studies that investigate the impact of laws and institutions on external financing. It helps provide new evidence to this literature on how improvements of efficiency and quality in bankruptcy enforcements relate to the marketization of bond issuance. The results provide further evidence on legal institutions and bond financing.

Details

China Accounting and Finance Review, vol. 24 no. 3
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 16 August 2019

Anastasia Miller and Lynn Unruh

Public safety personnel (law enforcement, firefighters, emergency medical services and dispatchers) face work environments which are high stress. These can lead to burnout…

1596

Abstract

Purpose

Public safety personnel (law enforcement, firefighters, emergency medical services and dispatchers) face work environments which are high stress. These can lead to burnout, secondary traumatic stress and a reduction of compassion satisfaction. However, very little is known about what individual and work factors influence these negative coping mechanisms in public safety personnel. It is also unknown how perceived organizational and coworker support, debriefing methods, or individual characteristics are associated with the aforementioned coping mechanisms. The differences between these fields are also unknown. The paper aims to discuss these issues.

Design/methodology/approach

A cross-sectional administration of surveys to Florida public safety personnel was done. A total of 1,360 public safety individuals completed the survey. Three regression analyses were carried out, utilizing the three Professional Quality of Life Version 5 subscales as the dependent variables. The Perceived Coworker Support Survey, Survey of Perceived Organizational Support, the Brief Resilience Survey and questions regarding debriefing practices were included.

Findings

Public safety personnel cannot be treated as a singular population for many things. An exception of this was that perceived organizational support and psychological resilience were associated with positive outcomes, albeit, to varying degrees in all fields. The other individual and organizational factors had very distinct impacts on the varying fields.

Research limitations/implications

There are limitations due to the nature of cross-sectional survey design and due to the sample size.

Originality/value

This study displays statistical relationships between factors which public safety agencies could use to increase employee job satisfaction and potentially reduce turnover. It was the only study the authors could find which include dispatchers when comparing these four public safety fields.

Details

International Journal of Emergency Services, vol. 8 no. 3
Type: Research Article
ISSN: 2047-0894

Keywords

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