[varispeed]

Fine fixed to profit will do no damage as oppose to fixed to revenue, because profit comes after all expenses so the fine will have no effect, apart from maybe hurting shareholders a little. I agree with your general sentiment though.

[frumper]

Shareholders are the owners of the company. I would think that's where you'd actually want the fines to hit. The shareholders should be responsible for putting in sensible leadership that doesn't get them fined.