Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker

Although paying taxes is a key element of a well-functioning society, there is still limited understanding as to why people actually pay their taxes. Models emphasizing that taxpayers make strategic, financially motivated compliance decisions seemingly assume an overly restrictive view of human nature. Law abidance may be more accurately explained by social norms, a concept that has gained growing importance as research attempts to understand the tax compliance puzzle. This study analyzes the influence of psychic stress generated by the possibility of breaking social norms in the tax compliance context. We measure psychic stress using heart rate variability (HRV), which captures the psychobiological or neural equivalents of psychic stress that may arise from the contemplation of real or imagined actions, producing immediate physiologic discomfort. The results of our laboratory experiments provide empirical evidence of a positive correlation between psychic stress and tax compliance, thus underscoring the importance of moral sentiments for tax compliance. We also identify three distinct types of individuals who differ in their levels of psychic stress, tax morale, and tax compliance.

Find my office: Navigating real space from semantic descriptions

This paper shows that by using only symbolic language phrases, a mobile robot can purposefully navigate to specified rooms in previously unexplored environments. The robot intelligently organises a symbolic language description of the unseen environment and “imagines” a representative map, called the abstract map. The abstract map is an internal representation of the topological structure and spatial layout of symbolically defined locations. To perform goal-directed exploration, the abstract map creates a high-level semantic plan to reason about spaces beyond the robot’s known world. While completing the plan, the robot uses the metric guidance provided by a spatial layout, and grounded observations of door labels, to efficiently guide its navigation. The system is shown to complete exploration in unexplored spaces by travelling only 13.3% further than the optimal path.

On the expressive power of behavioral profiles

Behavioral profiles have been proposed as a behavioral abstraction of dynamic systems, specifically in the context of business process modeling. A behavioral profile can be seen as a complete graph over a set of task labels, where each edge is annotated with one relation from a given set of binary behavioral relations. Since their introduction, behavioral profiles were argued to provide a convenient way for comparing pairs of process models with respect to their behavior or computing behavioral similarity between process models. Still, as of today, there is little understanding of the expressive power of behavioral profiles. Via counter-examples, several authors have shown that behavioral profiles over various sets of behavioral relations cannot distinguish certain systems up to trace equivalence, even for restricted classes of systems represented as safe workflow nets. This paper studies the expressive power of behavioral profiles from two angles. Firstly, the paper investigates the expressive power of behavioral profiles and systems captured as acyclic workflow nets. It is shown that for unlabeled acyclic workflow net systems, behavioral profiles over a simple set of behavioral relations are expressive up to configuration equivalence. When systems are labeled, this result does not hold for any of several previously proposed sets of behavioral relations. Secondly, the paper compares the expressive power of behavioral profiles and regular languages. It is shown that for any set of behavioral relations, behavioral profiles are strictly less expressive than regular languages, entailing that behavioral profiles cannot be used to decide trace equivalence of finite automata and thus Petri nets.

Journalistic branding on Twitter: A representative study of Australian journalists’ profile descriptions

While journalism scholarship on Twitter has expanded significantly in recent years, journalists’ use of the social networking platform for self-promotion and branding has only recently received attention. Yet, as Twitter is becoming important for journalists to build economic and social capital, journalistic branding is increasingly relevant to study. This article reports the results from a study of 4189 Australian journalists’ Twitter accounts to examine their approaches to self-presentation and branding in their profile information. We find that journalists self-identify primarily through professional characteristics, but a significant number also mix this with personal information. Yet, they are also wary of providing personal information, with one-third including a disclaimer that their views are their own. Whereas only small differences could be found along gender lines, more significant differences existed in terms of whether journalists worked in metropolitan or regional areas and the nature of their employers’ main platform of distribution.