This study attempted to identify ways to improve voluntary compliance and minimize taxpayer burden, but also tries to understand the behavior of taxpayers’ compliance given the compliance regimen. Most explicitly, it attempted to identify ways to improve payment compliance using regimens already utilized in other parts of the tax code. The research question was whether different tax regimes, such as safe harbor, can change the behavior of employment tax payment for small business or self-employed taxpayers. The idea was to determine if a safe harbor provision can reduce the proclivity of authorized individuals to implement a payroll tax dilemma strategy and whether or regimen can reduce payment noncompliance in time of economic distress. To answer the research question, an online experiment was employed. The experimental design was an impact study. The population of interest in this study was all authorized individuals from small and self-employed firms. The sample size totaled 205, and it was based on the a-priori sample size calculation. Analysis of variance (ANOVA) was chosen as the data analysis technique, but other nonparametric test and logistic regression models were used to further analyze the data. This study showed that for subjects who did not subscribed to safe harbor provision but experienced an increased probability of apprehension increased their payment compliance. Also, the availability of a safe harbor provision lead to a large numbers to a safe harbor provision subscription in order to avoid enforcement. This study was able to show that individuals were willing to improve their payment compliance rate when enforcement was increased. The General Deterrence Theory explains that increased deterrence will lead to higher compliance. The study showed a 10 percent improvement in payment compliance when safe harbor was implemented. The results from this study also suggest that provisions such as a safe harbor can be a method of reducing filing costs and audit costs and ultimately taxpayer burden. On the other hand, the results of this study were inconclusive in determining if such provisions can improve payment compliance. Nevertheless, the outcome of this study can improve timing and accuracy of employment taxes payments and it may improve the accuracy of employment tax payment.

Este trabalho tem como objetivo avaliar se há impacto da sinalização de mudanças de procedimentos da auditoria independente sobre as escolhas contábeis feitas pelo agente auditado. Mudanças na natureza, tempo e extensão dos procedimentos de auditoria podem provocar diferentes percepções e consequentes mudanças de comportamento e nas escolhas dos executivos da empresa auditada. Para capturar a mudança de escolha dos executivos, utilizei-me de um quase-experimento com alternativas distintas de arranjos de Unidades Geradoras de Caixa que, ao serem submetidas aos testes de impairment, produziam resultados financeiros antagônicos e, consequentemente, benefícios e riscos diferentes. Os 132 participantes do quase-experimento foram alunos de MBA, de mestrado e doutorado em contabilidade e auditores. Com base nas teorias da dissuasão, da ilusão interpessoal e da atribuição, observei que há evidências de que a sinalização de mudanças na natureza dos procedimentos de auditoria influencia na escolha contábil considerada contra as políticas da firma. Para a análise dos resultados, apoiei-me em conhecimentos de disciplinas, como a psicologia, que discorrem sobre as escolhas dos gestores sob a influência de determinados incentivos e nas teorias expostas acima. / This study aims to evaluate whether the signaling of changes in the independent audit procedures affect the audited agent\'s accounting choices. Changes in the nature, timing and extent of audit procedures can cause different perceptions and consequent changes in behavior and in the choices of executives in the audited company. To capture the change in the executives\' choices, a quasi-experiment is undertaken with different alternative arrangements of cash-generating units which, when subject to impairment tests, produce antagonistic financial results and, hence, different benefits and risks. The 132 participants in the quasi-experiment were MBA students and auditors. Based on the deterrence, interpersonal deception and attribution theories, the evidence shows that the signaling of changes in the nature of the audit procedures influences the accounting choice that is considered as going against the firm\'s policies. The analysis of the results rests on knowledge from disciplines like psychology, which discuss the managers\' choices under the influence of certain incentives and in the theories indicated above.

Este trabalho tem como objetivo avaliar se há impacto da sinalização de mudanças de procedimentos da auditoria independente sobre as escolhas contábeis feitas pelo agente auditado. Mudanças na natureza, tempo e extensão dos procedimentos de auditoria podem provocar diferentes percepções e consequentes mudanças de comportamento e nas escolhas dos executivos da empresa auditada. Para capturar a mudança de escolha dos executivos, utilizei-me de um quase-experimento com alternativas distintas de arranjos de Unidades Geradoras de Caixa que, ao serem submetidas aos testes de impairment, produziam resultados financeiros antagônicos e, consequentemente, benefícios e riscos diferentes. Os 132 participantes do quase-experimento foram alunos de MBA, de mestrado e doutorado em contabilidade e auditores. Com base nas teorias da dissuasão, da ilusão interpessoal e da atribuição, observei que há evidências de que a sinalização de mudanças na natureza dos procedimentos de auditoria influencia na escolha contábil considerada contra as políticas da firma. Para a análise dos resultados, apoiei-me em conhecimentos de disciplinas, como a psicologia, que discorrem sobre as escolhas dos gestores sob a influência de determinados incentivos e nas teorias expostas acima. / This study aims to evaluate whether the signaling of changes in the independent audit procedures affect the audited agent\'s accounting choices. Changes in the nature, timing and extent of audit procedures can cause different perceptions and consequent changes in behavior and in the choices of executives in the audited company. To capture the change in the executives\' choices, a quasi-experiment is undertaken with different alternative arrangements of cash-generating units which, when subject to impairment tests, produce antagonistic financial results and, hence, different benefits and risks. The 132 participants in the quasi-experiment were MBA students and auditors. Based on the deterrence, interpersonal deception and attribution theories, the evidence shows that the signaling of changes in the nature of the audit procedures influences the accounting choice that is considered as going against the firm\'s policies. The analysis of the results rests on knowledge from disciplines like psychology, which discuss the managers\' choices under the influence of certain incentives and in the theories indicated above.

Denna uppsats undersöker intentionen att använda smarta enheter i tjänst hos personal i Försvarsmakten, som är en organisation med högt behov av verksamhetssäkerhet. Verksamhetens säkerhet är direkt beroende av hur personal inom verksamheten agerar utifrån ett säkerhetsperspektiv. Syftet är att belysa hur Försvarsmakten förmedlar informationssäkerheten kring smarta enheter och hur personalen påverkas utifrån det. Det empiriska materialet har samlats in genom en kvalitativ fallstudie i form av semistrukturerade intervjuer med två olika grupper. Resultatet analyseras med hjälp av ett teoretiskt ramverk bestående av Protection Motivation Theory (PMT) och General Deterrence Theory (GDT) i syfte att belysa vad det är som avgör personalens beteende. Teorierna utgår från att beteendet påverkas av rädsla för sanktioner eller för hot mot verksamhet och individ. Resultatet visar att aspekter från de båda teorierna är närvarande hos personalen och att det som påverkar den enskildes agerande beror på vilken information organisationen delgett och individernas personliga uppfattningar. Personalen är medveten om de risker som följer av användningen av smarta enheter, men enheterna används ändå i stor utsträckning. Faktorer som spelar in i intentionen är kunskapsnivån, befattningen individen besitteroch arbetsområdet individen verkar inom. / This paper examines the intention to use smart devices by staff in the Swedish Armed Forces,which is an organization with a high need for operational security. The security of the business isdependent on how staff within the business behave, in a security perspective. The purpose is toelucidate how the Swedish Armed Forces conveys information security regarding smart devicesand how their staff are affected. The empirical material has been collected through a qualitativecase study in the form of semi-structured interviews with two different groups. The results areanalyzed using a theoretical framework consisting of Protection Motivation Theory (PMT) andGeneral Deterrence Theory (GDT) in order to elucidate what determines the behavior of the staff.The theories are based on the fact that behavior is affected by fear of sanctions or threats to thebusiness and individuals. The result shows that aspects in both theories are present in the staffbehavior. What influences the individual's actions depends on what information the organizationhas shared and the personal perceptions of the individuals. Factors that play into the intention arethe level of knowledge, the position the individual possesses and the area of work the individualoperates within.

Information har idag kommit att bli så viktigt att det av många aktörer kallas för den nya digitala oljan, och med anledning av just detta är information idag en av de främsta tillgångar en organisation kan besitta. För att skydda informationen lägger organisationer massiva summor pengar på tekniska och fysiska åtgärder. Tillsammans med dessa åtgärder utfärdas även interna bestämmelser och riktlinjer för hur IT-system och information får eller inte får hanteras. Trots detta sker både intrång och andra säkerhetsrelaterade incidenter som kan härledas till mänskligt felaktigt beteende, eller den så kallade mänsklig faktorn. I den här uppsatsen har därför författaren gjort en djupdykning i ämnet för att studera vilka samband som kan finnas mellan beteendevetenskapliga teorier och efterlevnad av informationssäkerhet. Med kvalitativa metoder har bland annat litteraturstudier genomförts för att ta reda på vilka teorier som är mest relevanta i sammanhanget. Intervjuer har sedan nyttjats för att bredda författarens uppfattning om vilka faktorer som kan påverka mänskligt beteende. De personer som intervjuats har bland varit yrkesverksamma som säkerhetschefer, säkerhetskyddshandläggare och ledande forskare inom det specifika området.

The moral justification of punishment is the fundamental concern of this thesis. It is argued that a moral response to crime has to be a civilised response; therefore, the notion of "civility" is defined and discussed. Punishment is then defended in such a way that it accords with being a civilised response to crime. It is argued that in order to be such a response, and thereby qualify as a moral response, punishment must have a certain structure, i.e. it must fulfil seven necessary conditions, which, it is argued, together constitute the sufficient condition for morally justified punishment. In arguing for each of the necessary conditions, different onedimensional theories of punishment are dealt with (retributivism, utilitarianism, deterrence theory, rehabilitationism, a paternalistic theory of punishment, and restitutionalism}, indicating that each fulfils some of the criteria for morally justified punishment. None of the onedimensional theories fulfils all the necessary conditions, however, and hence none on its own fulfils the sufficient condition for morally justified punishment. This is not to argue that a straightforward theory could never on its own fulfil the conditions for morally justified punishment, but I have not been able to conceive how this could be done. The theory I here present is therefore a hybrid approach, incorporating elements of all the above-mentioned theories into a unitary theory. In doing so, it fulfils all the necessary conditions for being a civilised response to crime, thereby fulfilling the sufficient condition too, and hence providing a morally defensible account of punishment. Finally, the question of how this theory can be put into practice is addressed. Because the objective of punishment ought to be a civilised response, thereby benefiting both society as a whole and those being punished and rehabilitated, the thesis may be seen as a progressive synthesis of the various approaches examined. / Philosophy, Practical & Systematic Theology / D. Litt. et Phil. (Philosophy)

學界常以嚇阻理論觀點詮釋解放軍的外在戰略作為，但經由本研究透過嚇阻理論分析檢證的結果，發現事實上中共有其一貫的「威懾戰略」思維模式，並且為解放軍核心戰略「積極防禦」的依據，此戰略思維內涵承襲中國傳統戰略文化與原則，其實際意義和中共學界定義的威懾戰略不同。「威懾戰略」思維也是解放軍在建構與運用戰略武力時的根本依循原則，而非根據嚇阻理論產生的嚇阻戰略，因此以嚇阻戰略的標準來檢驗與分析解放軍戰略作為，將不能得到正確解答。 解放軍從早期建構核戰略武力開始，即是出自於現實戰略利益考量，並不只是如中共官方所稱，要打破大國核壟斷與追求徹底消滅核武器等理想性、道德化說詞；解放軍隱晦的「不首先使用」核武原則，更是「威懾戰略」思考下，避免引起強國攻擊，以換取戰略武力發展空間的一項策略。隨著國際戰略局勢以及中共安全認知轉變，在美國發展彈道飛彈防禦體系以及調整核武戰略的情況下，解放軍將會持續建構包含非核戰略武力在內的戰略打擊力量，但在核戰略武力建構方面將會有所節制，置重點於技術提升和多元發展，以確保解放軍能在不改變既有原則的基礎上，更加彈性靈活運用各式戰略武力，一方面維持威嚇的效果，另一方面也能在必要時配合「威懾戰略」動用武力，達成中共所賦予解放軍的任務。 關鍵詞：中共軍事、嚇阻理論、嚇阻戰略、威懾戰略、戰略武力、不首先使用 / Researchers often apply the concept of Deterrence Theory to explain the outward strategic actions of People’s Liberation Army (PLA). However, through comprehensive analyses and examinations of Deterrence Theory, the research result indicated that PLA has created its own strategic logic of “Threat and Deterrent Strategy” which became the foundation of PLA’s core military strategy--Active Defense. In addition, this kind of strategic thinking which can be considered as the heritage of traditional Chinese military culture and principle is significantly different from the concept and measures of Deterrence Theory commonly agreed by scholars. “Threat and Deterrent Strategy” also became the foundation of PLA’s main military strategy “Active Defense”. “Threat and Deterrence Strategy” is PLA’s principle of building and operating its strategic weapon. Applying the concept of Deterrence Theory to explain PLA’s military actions may be inappropriate and result in misunderstanding because the concept and application of “Threat and Deterrence Strategy” are different from Deterrence Theory. Even though China official claimed that the goal of obtaining nuclear power is based on an ideal and proper purpose such as to break the exclusive development of nuclear weapon by certain countries and abolish nuclear weapon eventually, the reason why PLA developed nuclear weapon is because of the military advantages and strategic interests from obtaining nuclear power. PLA announced its “no-first-use” principle of using nuclear weapon without notifying the proviso is a typical example of playing “Threat and Deterrence Strategy” so that China can develop its strategic weapon without creating opposition from other countries. Along the strategic interactions among countries, the changing attitude toward national security in China, the development of Ballistic Missile Defense System in U.S, and the adjustment of using nuclear weapon and its strategy, PLA will keep improving its strategic weapon, including nuclear and non-nuclear. However, PLA will not speed up its development of nuclear weapon. Instead, PLA will emphasize more on improving the capacity and variety of its strategic weapon so that PLA can utilize all kinds of strategic weapon flexibly and ingeniously. On the one hand, improving military strength can ensure the effectiveness of deterrence; on the other hand, cooperating “Threat and Deterrence Strategy” and military actions can help PLA to complete the mission from China. Keywords: China Military, Deterrence Theory, Deterrence Strategic, Threat and Deterrence Strategy, Strategic Weapon, No first use

The moral justification of punishment is the fundamental concern of this thesis. It is argued that a moral response to crime has to be a civilised response; therefore, the notion of "civility" is defined and discussed. Punishment is then defended in such a way that it accords with being a civilised response to crime. It is argued that in order to be such a response, and thereby qualify as a moral response, punishment must have a certain structure, i.e. it must fulfil seven necessary conditions, which, it is argued, together constitute the sufficient condition for morally justified punishment. In arguing for each of the necessary conditions, different onedimensional theories of punishment are dealt with (retributivism, utilitarianism, deterrence theory, rehabilitationism, a paternalistic theory of punishment, and restitutionalism}, indicating that each fulfils some of the criteria for morally justified punishment. None of the onedimensional theories fulfils all the necessary conditions, however, and hence none on its own fulfils the sufficient condition for morally justified punishment. This is not to argue that a straightforward theory could never on its own fulfil the conditions for morally justified punishment, but I have not been able to conceive how this could be done. The theory I here present is therefore a hybrid approach, incorporating elements of all the above-mentioned theories into a unitary theory. In doing so, it fulfils all the necessary conditions for being a civilised response to crime, thereby fulfilling the sufficient condition too, and hence providing a morally defensible account of punishment. Finally, the question of how this theory can be put into practice is addressed. Because the objective of punishment ought to be a civilised response, thereby benefiting both society as a whole and those being punished and rehabilitated, the thesis may be seen as a progressive synthesis of the various approaches examined. / Philosophy, Practical and Systematic Theology / D. Litt. et Phil. (Philosophy)

懲罰性賠償金為英美法傳統下之制度，其目的在於以超越實際損害數額之賠償金，制裁主觀惡性程度特別重大之侵權人，與一般用以填補損害之補償性賠償金有本質上之差異。昔日多適用於被害人尊嚴遭嚴重侵犯之案件，然隨現代經濟社會之發展，亦漸用於處罰公司法人、制裁經濟犯罪。 我國侵權行為法主要繼受德國之體系，以損害填補為原則，故僅於特定領域之立法中承認懲罰性賠償金制度。現行專利法採取懲罰性賠償金之立法例，而目前經濟部之修法草案則擬廢除。 本研究首先介紹美國法發展趨勢、實務重要案例與晚近之專利改革法案，歸納其趨勢為「嚴格限制故意侵權之構成、提高專利權人舉證責任、限縮懲罰性賠償金之適用範圍」；其次，以實證方式分析台灣智慧財產法院歷年相關之判決結果，認為實務運作有「大多數請求懲罰性賠償金之案例，連侵權責任都尚未構成，有請求浮濫、逼迫被告和解之嫌」、「法院認定侵權人故意，實質上往往僅論及侵權人『知悉系爭專利存在』即可，相較於現行法標準實過於寬鬆」；最後，綜合美國法發展趨勢、我國實務情形、懲罰性賠償金功能論與法律經濟分析觀點，認為我國尚不宜廢除專利侵權懲罰性賠償金制度，惟應將其限縮適用於「搭便車」與「專利有效性毋需再確認」之故意侵權情形，以降低社會研發成本、賦與從事研發者挑戰垃圾專利之機會，方切合專利法促進研發之本旨。 / Punitive damages, a traditional system under the common law, aims to sanction those infringers having substantially subjective malice by awarding enhanced damages beyond the actual damages. It is naturally different from compensatory damages. Punitive damages were originally used to dealing with serious violations of the victims’ dignity of the cases. With the development of economic society, this system was gradually used to punishing corporations and sanctioning economic crimes. Since Taiwanese tort laws are mainly inherited from German laws, which only permit plaintiffs claiming for compensatory damages. Punitive damages were only adopted in several specific kinds of tort laws, as in the patent law. However, the provision of punitive damages was revoked in the current patent reform act drafted by Ministry of Economic Affairs. This study starts out by introducing the trend of American law, the essential practical cases, and the recent patent reform acts. It concludes the trend to have the following three characteristics: 1. Strictly limit the constitution of willful infringement; 2. Increase patentee’s burden of proof; and 3. Restrict the scope of awarding punitive damages. The study then empirically analyzes the related judgments of Taiwan Intellectual Property Count over the years. It finds that in majority of the cases claiming punitive damages, most plaintiffs can even not to prove that defendants have infringed their patents, yet force defendants to settle. Also, the court in Taiwan usually award patentees punitive damages loosely only if they can prove that infringers had known the existence of the patent . This phenomenon makes the standard in practice not strict as the standard in law. Lastly, this study sums up the aspects from the development trend of American patent law, current practice in Taiwan, the theory of punitive damages function, and economic analysis of law, and finds that it would be inappropriate to revoke the provision of punitive damages in patent infringement cases. This study suggests that punitive damages should be awarded only in two types of willful infringement: 1. when the defendant is a “free rider, or 2. when the validity of the patent need not be challenged anymore. This way, it may lower the cost of research and development, give developers more chance to challenge junk patents, and finally reach the purpose of patent law – encourage innovation.

The present study examines General Deterrence Theory (GDT) and its "parent," Rational Choice Theory (RCT), in an information security setting, assessing the behavioral intent to violate organizational policy under varying levels of certainty, severity and celerity of negative sanction. Also assessed is the individual computer user's time orientation, as measured by the Consideration of Future Consequences (CFC) instrument (Strathman et. al, 1994). How does rational consideration of violation rewards influence the impact of sanctions on individuals? How does time orientation impact intent to violate security policy? How do these operate in an IS context? These questions are examined by assessing the responses of university students (N = 443) to experimental manipulations of sanctions and rewards. Answering vignettes with the factorial survey method, intent to violate is assessed in a setting of Internet piracy of electronic textbooks while being monitored by computer security systems. Findings show that, although traditional GDT variables and reward impact intent to violate, CFC does not cause the hypothesized moderating effect on these variables. However, post-hoc analysis reveals a direct effect of time orientation on behavioral intent, as well as a weak moderating effect opposite of the hypotheses, indicating increased time orientation positively moderates, rather than negatively moderates, the impact of reward on intent to violate. Implications for theory and practice, and future research directions, are discussed.