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.     

Analyser les réformes institutionnelles sur le terrain: l'exemple de la réforme de l'armée suisse «Armée XXI»

L'étude des réformes de l'administration et des institutions publiques suisses a considérablement délaissé la problématique des conséquences des changements sur le terrain et surtout n'a pas analysé le vécu des acteurs administratifs de base. Notre étude vise, au niveau analytique, à rendre compte du vécu des réformes à l'échelon des «petits fonctionnaires»; sur un plan méthodologique, une enquête de nature ethnographique est introduite pour étudier ce questionnement. Notre enquête sur la réforme de l'armée suisse «Armée XXI» sert d'illustration. Si notre démarche permet de parvenir à des résultats intéressants sur les conséquences et le vécu de cette réforme, elle comporte également des enjeux empiriques spécifiques articulés autour de la question centrale de la relation du chercheur à son terrain. Au final, une microsociologie ethnographique du vécu des réformes par les acteurs de base nous semble susceptible de contribuer à un enrichissement de la recherche sur les transformations récentes des institutions publiques en Suisse.     

The Prosecution Service Function within the Swiss Criminal Justice System

The criminal justice system of Basel is described as a cantonal example for Switzerland. Special attention is paid to the Prosecution Service Function within this framework and its relationship to police and courts. The article not only refers to legal provisions but to the factual handling of criminal cases as well.     

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.