Assessing the electro-deformation and electro-poration of biological cells using a three-dimensional finite element model

International audienc

Effects of the residential built environment on remote work productivity and satisfaction during COVID-19 lockdowns: an analysis of workers’ perceptions

COVID-19 pandemic has forced people to stay home and switch to the remote working mode, which – reportedly - affect job satisfaction and productivity. The present study investigates the relationship between the residential environment and worker’s job satisfaction and productivity in the remote working mode during the COVID-19 pandemic. A hypothetical structural equation model (SEM) of the influencing factors is constructed based on a literature review and experts’ opinions. A survey-based respondents’ opinions (n = 2,276) were then used to test and analyze the model. The model results reveal that a residential built environment has an indirect effect on both remote work satisfaction and productivity. However, among all the factors, comfortable space (separate space and ergonomic furniture) is found to be the most important. This study presents the importance of adopting a residential built environment to respond to a crisis like a pandemic in achieving the desired comfort level of remote work. Although this study provides a holistic approach, it also proposes a base for the future country-specific analysis by providing some possible countries’ differences

Different Approaches Used in Modeling of Cell Membrane Electroporation

Cell electroporation is a complex phenomenon, which consists in the emergence of defects in cell membranes subjected to electric pulses. Since the end of the 90's biophysical models have been developed to explain and predict the conditions for cell electroporation. However the recent biological data, in particular those dealing with the influence of the repetition rate of the pulses challenge these biophysical models. In this chapter different approaches to model electropore formation are presented. The simplest equivalent circuit model is first presented. Biophysical approaches, which are extensively presented in Chapter 1 are rapidly overviewed. For each approach, advantages and disadvantages are also discussed, in terms of physical meaning and validation with the experimental data. Then phenomenological apporach is introduced. Such approaches consist in designing the model on an empirical basis thanks to the experience. Even though the physical bases of such models are still lacking, their provide new interesting views on the electroporation processes, as described by the experiments. The aim of the chapter is to introduce the reader to different ways of modeling cell membrane electroporation, and to provide some possible directions to obtain a more reliable theory of electroporation in accordance with the experiments and with a justified theoretical basis

Trust and power as determinants of tax compliance across 44 nations

The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection. © 201

Trust and power as determinants of tax compliance across 44 nations

The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection