The Responsive Raid: An Analysis of the Dual Logics of Generalization in judging Businesses’ Tax Compliance and in doing Responsive Regulation

The article investigates an instance of responsive regulation as a team of  inspectors  conducts  an  unannounced  raid. The raid takes  place in Denmark and its aim is to judge and regulate tax compliance in a number of small businesses. The article argues that different ‘logics of generalization’ is at play as inspectors as well as business owners value the state-­of-­affairs in the businesses. Furthermore, the article discusses how the inspectors are responsive in the raid. It argues that they are responsive – not primarily towards the behaviour of the taxpayers – but towards a general public. The article hereby engages in the debate concerning what responsive regulation is and how  it is played out in practice as the state regulates citizens and businesses. The overall analytical framework is inspired by Helen Verran’s notion of ‘relational  empiricism’, and the analysis is an example of how this analytic can be used as a heuristic to analyze ethnographic data

What Makes Organization?

This article investigates a segmentation model used by the Danish Tax and Customs Administration to classify businesses’ motivational postures. The article uses two different conceptualizations of performativity to analyze what the model’s segmentations do; Hacking’s idea of making up people and MacKenzie’s idea of performativity. Based on these two approaches I demonstrate that the segmentation model represents and performs the businesses as it ‘makes up’ certain new ways to be a business and as the businesses can be seen as ‘moving targets’. With inspiration from MacKenzie my following argument is that the segmentation model posits a remarkable cleverness in that it simultaneously alters what it represents and represents this altered reality to confirm the accuracy of its own model of the businesses’ postures. However, despite this cleverness the model bears a blind spot as it assumes a world wherein everything around the model is in motion and can be shaped, whereas it believes itself to be stable. As indicated in the article, this assumption turns out problematic as the tax administration questions the model’s ability to produce valid comparisons. All in all, the article provides a detailed description and analysis of the model’s performativity and provides an example of a performativity study which in its methodology differs from the methodological criteria set up by MacKenzie

Corporate experiences with Cooperative Compliance in Denmark

This working paper presents an analysis of the experiences of Cooperative Compliance in Denmark. Cooperative Compliance denotes a specific kind of collaborative program for the regulation of large corporate taxpayers by the tax authorities. Cooperative Compliance programs have been implemented in several countries worldwide. In Denmark the program is called Tax Governance. Tax Governance has been studied using qualitative method and the analyses of the working paper build on an extensive base of in-depth interviews – primarily with tax directors from corporations participating in the program. The working paper shows as a general stance that the corporations are supporting the ideas behind Tax Governance and are generally satisfied with their participation. However, the working paper also shows that most of them explain to be stretched between this willingness to participate and the different challenges and contradictions they told to experience in the everyday work practices related to the Tax Governance program. The working paper zooms in at these various everyday experiences from the corporations. Yet, it also zooms out and shows that the Tax Governance program in different ways relate to wider international trends within tax administration, especially concerning the development of risk assessments and internal control in the corporations and a greater focus on monitoring of these elements by the tax authorities. Overall, the working paper concludes that Tax Governance as a model for a collaborative regulatory relationship between Skat and large corporations comes with both possibilities and challenges

Equipment for On-Wafer Testing From 220 to 325 GHz

A system of electronic instrumentation, constituting the equivalent of a two-port vector network analyzer, has been developed for use in on-wafer measurement of key electrical characteristics of semiconductor devices at frequencies from 220 to 325 GHz. A prior system designed according to similar principles was reported in Equipment for On-Wafer Testing at Frequencies Up to 220 GHz (NPO-20760), NASA Tech Briefs, Vol. 25, No. 11 (November 2001), page 42. As one would expect, a major source of difficulty in progressing to the present higher-frequency-range system was the need for greater mechanical precision as wavelengths shorten into the millimeter range, approaching the scale of mechanical tolerances of prior systems. The system (see figure) includes both commercial off-the-shelf and custom equipment. As in the system of the cited prior article, the equipment includes test sets that are extended versions of commercial network analyzers that function in a lower frequency range. The extension to the higher frequency range is accomplished by use of custom frequency-extension modules that contain frequency multipliers and harmonic mixers. On-wafer measurement is made possible by waveguide wafer probes that were custom designed and built for this wavelength range, plus an on-wafer calibration substrate designed for use with these probes. In this case, the calibration substrate was specially fabricated by laser milling. The system was used to make the first on-wafer measurements of a semiconductor device in the frequency range from 220 to 320 GHz. Some of the measurement results showed that the device had gain

Turn Up the Heat-Food and Clinical <em>Escherichia coli</em> Isolates Feature Two Transferrable Loci of Heat Resistance

Heat treatment is a widely used process to reduce bacterial loads in the food industry or to decontaminate surfaces, e.g., in hospital settings. However, there are situations where lower temperatures must be employed, for instance in case of food production such as raw milk cheese or for decontamination of medical devices such as thermo-labile flexible endoscopes. A recently identified locus of heat resistance (LHR) has been shown to be present in and confer heat resistance to a variety of Enterobacteriaceae, including Escherichia coli isolates from food production settings and clinical ESBL-producing E. coli isolates. Here, we describe the presence of two distinct LHR variants within a particularly heat resistant E. coli raw milk cheese isolate. We demonstrate for the first time in this species the presence of one of these LHRs on a plasmid, designated pFAM21805, also encoding type 3 fimbriae and three bacteriocins and corresponding self-immunity proteins. The plasmid was highly transferable to other E. coli strains, including Shiga-toxin-producing strains, and conferred LHR-dependent heat resistance as well as type 3 fimbriae-dependent biofilm formation capabilities. Selection for and acquisition of this “survival” plasmid by pathogenic organisms, e.g., in food production environments, may pose great concern and emphasizes the need to screen for the presence of LHR genes in isolates

Enteroaggregative Escherichia coli Adherence Fimbriae Drive Inflammatory Cell Recruitment via Interactions with Epithelial MUC1

Enteroaggregative Escherichia coli (EAEC) causes diarrhea and intestinal inflammation worldwide. EAEC strains are characterized by the presence of aggregative adherence fimbriae (AAF), which play a key role in pathogenesis by mediating attachment to the intestinal mucosa and by triggering host inflammatory responses. Here, we identify the epithelial transmembrane mucin MUC1 as an intestinal host cell receptor for EAEC, demonstrating that AAF-mediated interactions between EAEC and MUC1 facilitate enhanced bacterial adhesion. We further demonstrate that EAEC infection also causes elevated expression of MUC1 in inflamed human intestinal tissues. Moreover, we find that MUC1 facilitates AAF-dependent migration of neutrophils across the epithelium in response to EAEC infection. Thus, we show for the first time a proinflammatory role for MUC1 in the host response to an intestinal pathogen. IMPORTANCE: EAEC is a clinically important intestinal pathogen that triggers intestinal inflammation and diarrheal illness via mechanisms that are not yet fully understood. Our findings provide new insight into how EAEC triggers host inflammation and underscores the pivotal role of AAFs-the principal adhesins of EAEC-in driving EAEC-associated disease. Most importantly, our findings add a new dimension to the signaling properties of the transmembrane mucin MUC1. Mostly studied for its role in various forms of cancer, MUC1 is widely regarded as playing an anti-inflammatory role in response to infection with bacterial pathogens in various tissues. However, the role of MUC1 during intestinal infections has not been previously explored, and our results describe the first report of MUC1 as a proinflammatory factor following intestinal infection

Comparisons and Recommendations

For the last decade a major trend within tax administrations has been to shift from a roughly one size fits all approach—where close to all taxpayers experience a deterrence approach—to a more responsive and collaborative approach as in co-operative compliance programmes. Such programmes build on the idea that the participating corporations disclose relevant information including their tax risks and are transparent to the tax administrations and in return will tax administrations provide real-time predictability and clarity concerning taxation issues of relevance for the corporation. In brief, co-operative compliance builds on the slogan: “…certainty in exchange for transparency” (OECD 2016, 7). Co-operative compliance has increasingly become a core concern and way of organizing the relation between tax authorities and large corporate tax payers when it comes to securing tax compliance. This working paper is the result of research by Work Package 6 in EU’s Horizon 2020 funded programme FairTax that has been running for the four-year period 2015-2019. Our research in Work Package 6 addresses how proactive engagements with large corporate taxpayers have affected regulation of tax collection and administrative processes, changed relationships between stakeholders and tax administrations, and influenced tax compliance in the Nordic countries. The aim of this working paper is to provide a comparison of the experiences in four of the Nordic countries: Denmark, Finland, Norway and Sweden and to propose recommendations. The Nordic countries are considered similar and so were the co-operative compliance programmes that were implemented in each country, yet the outcomes were very different. We thus dealt with various case characteristics (Flyvbjerg 2006) where the outcomes hinged on a complexity of elements. We argue that the Swedish case is an extreme case due to its turbulent life and concomitantly with only a handful of participants that have very little activity. The Norwegian case, in contrast, is an example of a maximum variation case because of the much longer history of collaborative relationships and the outcome of the work with tax risk. The combination of a collaborative way of working and systematic risk management and monitoring may either reflect a most likely scenario of future tax administration—or perhaps the least likely. Lastly, we argue that the Danish and Finnish cases represent paradigmatic cases because both of these align largely with the standards set by the OECD and because they therefore present more ordinary or regular ways of working with co-operative compliance. Analyzing a wide variety of case characteristics means that our findings can be of general interest, beyond the Nordic countries

Genome analysis of Desulfotomaculum gibsoniae strain GrollT a highly versatile Gram-positive sulfate-reducing bacterium

Desulfotomaculum gibsoniae is a mesophilic member of the polyphyletic spore-forming genus Desulfotomaculum within the family Peptococcaceae. This bacterium was isolated from a freshwater ditch and is of interest because it can grow with a large variety of organic substrates, in particular several aromatic compounds, short-chain and medium-chain fatty acids, which are degraded completely to carbon dioxide coupled to the reduction of sulfate. It can grow autotrophically with H2 + CO2 and sulfate and slowly acetogenically with H2 + CO2, formate or methoxylated aromatic compounds in the absence of sulfate. For growth it does not require any vitamins. Here, we describe the features of D. gibsoniae strain GrollT together with the genome sequence and annotation. The chromosome has 4,855,529 bp organized in one circular contig and is the largest genome of all sequenced Desulfotomaculum spp., so far. A total of 4666 candidate protein-encoding genes and 96 RNA genes were identified. Genes of the acetyl-CoA pathway possibly involved in heterotrophic growth, and in CO2 fixation during autotrophic growth are present. The genome contains a large set of genes for the anaerobic transformation and degradation of aromatic compounds, which are lacking in the other sequenced Desulfotomaculum genomes.DOE -U.S. Department of EnergyThe work conducted by the U.S. Department of Energy Joint Genome Institute was supported by the Office of Science of the U.S. Department of Energy under Contract No. DE-AC02-05CH11231, and was also supported by grants CW-TOP 700.55.343, ALW 819.02.014 of the Netherlands Science Foundation (NWO), ERC (project 323009), and BE-Basic (project F07.002.03)