Enzyme activity of PGM1 in erythrocytes

The enzyme activity of phosphoglucomutase (PGM) has been investigated in red cell haemolysates from 142 individuals and compared to the sub-type as determined by isoelectric focusing. The 10 phenotypes showed significant differences in PGM-activity which indicates that there is a correlation between the level of activity and the isolelectric point of homozygotes. No indication of silent alleles or alleles with reduced activity was found in this collective.     

Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre- and Post-TRA Compliance Attitudes*

The Tax Reform Act of 1986 rewrote the federal income tax code, bringing it closer to policy professionals' vision of what constitutes an equitable and efficient income tax. Research on tax compliance suggests the law might have affected taxpayer compliance in three ways: by reducing opportunities to overstate deductions, by changing perceptions of fairness, and by altering tax liabilities. Changes in taxpayer perceptions, attitudes, and noncompliance intentions were examined in three bodies of survey data, each containing pre-and post-reform data from independent samples of the same population. The results show an improved normative climate for taxpayer compliance and point to both the feasibility and the importance of examining the effects of substantive tax policies on taxpayer perceptions, attitudes, and behavioral intentions.     

Identification of the driver in two-rider motorcycle accidents. Inguinal contusion-laceration as an indication of the driver

In motorcycle accidents involving two riders, medicolegal identification of the driver is necessary when one or both riders die. It is particularly important in the latter case, because the survivor almost always insists that he or she was not driving. One characteristic injury that distinguishes the driver from the passenger is inguinal contusion-laceration (accompanied internally by pelvic fracture). This injury, caused by collision of the pelvis with the fuel tank, identifies the driver.     

General Deterrence and Corporate Environmental Behavior*

This research addresses the assumption that “general deterrence” is an important key to enhanced compliance with regulatory laws. Through a survey of 233 firms in several industries in the United States, we sought to answer the following questions: (1) When severe legal penalties are imposed against a violator of environmental laws, do other companies in the same industry actually learn about such “signal cases”? (2) Does knowing about “signal cases” change firms’ compliance‐related behavior? It was found that only 42 percent of respondents could identify the “signal case,” but 89 percent could identify some enforcement actions against other firms, and 63 percent of firms reported having taken some compliance‐related actions in response to learning about such cases. Overall, it is concluded that because most firms are in compliance already (for a variety of other reasons), this form of “explicit general deterrence” knowledge usually serves not to enhance the perceived threat of legal punishment, but as reassurance that compliance is not foolish and as a reminder to check on the reliability of existing compliance routines.     

Error minimization and deterrence in agency control

In the presented oversight model, in which a regulatory agency may collude with regulatees, a watchdog organization may scrutinize the agency’s decision-making and find evidence speaking for collusive behavior. Found evidence is of a specific, stochastic quality. Courts will overturn the administrative decision when the evidence presented in court exceeds a minimum quality standard set by the political principal. Lowering the quality standard increases the odds of finding evidence of sufficient quality and, hence, leads to increasing collusion deterrence and to a lower probability of acquitting collusive administrators (type I error), but also to a higher probability of convicting an innocent administrator (type II error). It is shown that, when welfare-maximization gives rise to an interior solution, the welfare-maximizing standard of evidence is lower than the one that merely minimizes the costs of legal errors without taking deterrence costs into account, but will imply incomplete deterrence. However, conditions can and will be identified under which both error cost minimization and complete deterrence coincide with welfare-maximization.