Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.     

What drives compliance with COVID-19 measures over time? Explaining changing impacts with Goal Framing Theory

The COVID-19 pandemic provides a unique opportunity to study which factors drive compliance and how the evolving context in society –virus fluctuations and changing government measures – changes the impact of these factors. Extant literature lists many factors that drive compliance – notably enforcement, trust, legitimacy. Most of these studies, however, do not look across time: whether a changing context for citizens changes the impact of factors driving compliance. In this study, we use Lindenberg's Goal Framing Theory to explain the dynamics of these drivers of compliance during the COVID-19 pandemic. We formulate hypotheses for pro-socialness, trust in government, observed respect for rules, rule effectiveness, rule appropriateness, fear of COVID-19 (severity and proximity), opportunities for pleasure and happiness, as well as worsened income position. We test our hypotheses with data collected at three different moments during the beginning of the COVID-19 crisis in Flanders, Belgium. Findings show that over time the constellations of factors that drive compliance change and, later in the pandemic, more distinct groups of citizens with different motivations to comply are identified. The overall conclusion is that the voluntary basis for compliance becomes more fragile over time, with a more differentiated pattern of drivers of compliance emerging. Public policy and communication need to adapt to these changes over time and address different groups of citizens.     

The Psychopathological Profile of Cannibalism: A Review of Five Cases

In today's society, human cannibalism is extremely rare and represents an unthinkable act of violence. Scientific literature on the topic is sparse due to significant methodological problems, such as collecting enough data and generating unbiased analyses. The purpose of this article is to illustrate some psychodynamic aspects of cannibalism. After a review of the literature, we will present and compare five cannibalistic patients hospitalized in the Henri Colin secure unit (Villejuif, France). The patients described fall into two subgroups, suffering either from severe schizophrenia or from a mixed personality disorder with sadistic and psychopathic features associated with paraphilia. For the schizophrenia group, cannibalism is a self‐defense reaction to a perceived threat of destruction: survival depends on the annihilation or assimilation of the other. For the mixed personality disorder group, ego and narcissism are the central issue with a desire to overcome deep‐rooted frustrations by means of an extraordinary act.     

Finding of Hyperostosis Frontalis Interna During the Autopsy Procedure: Forensic Issues

Hyperostosis frontalis interna is a common phenomenon, which may have been overrated in its significance in the past, and may, currently be underrated in its significance. We present three cases of hyperostosis frontalis interna found during medicolegal autopsies and discuss their forensic considerations. The patients were all middle‐aged women with metabolic and endocrine manifestations and psychiatric ailments; thickening of the inner table of the frontal bone of the skull was found during each autopsy. We describe the relationship between hyperostosis frontalis interna, metabolic manifestations, and neuropsychiatric symptoms as part of Morgagni‐Stewart‐Morel syndrome. There is still considerable disagreement in the scientific community as to whether this syndrome is a clinical entity. Nonetheless, awareness of Morgagni‐Stewart‐Morel syndrome can be of help in understanding the circumstances surrounding death. In some other cases, hyperostosis frontalis interna could be used by forensic pathologists as criteria for sexing and aging a skeleton.     

Unpredictable Behavior Under the Influence of “Magic Mushrooms”: A Case Report and Review of the Literature

Fatalities implicating psychedelic mushrooms are not a common clinical situation in everyday forensic medicine. Despite classification as an illegal drug in many countries, psilocybin mushrooms have the reputation of being safe. We report the case of a young man who jumped from a second story balcony under the influence of psilocybin mushrooms. The psilocin assay was performed by gas chromatography coupled to an electron‐impact ionization time‐of‐flight detector (GC‐EI‐TOF) after solid‐phase extraction. Total psilocin was quantified in peripheral and cardiac blood as 60 and 67 ng/mL, respectively, and in urine (2230 ng/mL), bile (3102 ng/mL), and vitreous humor (57 ng/mL). This case report and review of literature highlights the danger of psilocybin mushrooms. Isolated use of psilocybin mushrooms by a regular consumer without psychiatric history, even under “safe” circumstances, can lead to a fatal outcome.     

Implementation and Optimization of the Sodium‐Rhodizonate Method for Chemographic Shooting Distance Estimation

In shooting incident investigations where it is important to estimate the shooting distance, the sodium‐rhodizonate coloring method has been used for the visualization of GSR patterns extensively. This publication describes the optimization of this method by the use of a heated press for the transfer of GSR traces on garments, as well as variation of a number of other important process parameters. Our final aim for this project was to prepare a formal validation of the coloring method as prerequisite for its inclusion into the scope of ISO17025‐certified methods in the GSR Laboratory. A number of important factors and process parameters were identified, such as buffer composition and pH, type of textile used as a substrate and resolution of the documentation of the results. Results were tested using a synthetic proficiency test. Our optimized method has been found to be a very effective technique for visualization of macroscopic GSR traces.     

L’Etat face au défi numérique

International Journal for the Semiotics of Law - Revue internationale de Sémiotique juridique -     

Global Constitutionalism: Editorial Introduction

Netherlands International Law Review -     

Severity of neurocognitive impairment in women who have experienced intimate partner violence in Spain

This study examines neuropsychological impairment in women who have experienced intimate partner violence using DSM 5 criteria for mild and severe cognitive impairment. A total of 108 females in Spain were included in one of three groups: psychological abuse (n = 24), physical and psychological abuse (n = 45), and no-abuse (n = 39). There were differences between the control and IPV groups in attention and executive functioning. Furthermore, approximately 25% of women experiencing IPV suffer mild neuropsychological alterations and 5% severe, mostly in memory and executive function domains. This evidence supports the growth in research that suggests psychological violence on its own to be as strongly related to poor health outcomes as physical violence in intimate partner relationships.