The U.S. Sentencing Guidelines have a pivotal impact on shaping the conduct and choices of organizations by furnishing a structure for determining penalties and fines in instances of corporate wrongdoing (Broughton, 2022). Several factors are considered when determining fines under these guidelines, including three key culpability factors:

1. Size of the organization and degree of management involvement or acquiescence: The size of the organization is an essential culpability factor. Larger organizations tend to face more substantial fines compared to smaller ones for similar misconduct. This is because larger companies typically have more extensive resources, greater potential for harm, and a higher degree of culpability when it comes to overseeing their operations. The underlying principle is that larger organizations are expected to possess more robust compliance programs and internal controls, which should be in place to prevent and identify instances of misconduct (Broughton, 2022). Another crucial factor is the extent to which senior management or high-level officials within the organization were involved in or aware of the misconduct. If top executives are found to have been directly involved or to have tolerated unethical behavior, the organization is considered more culpable and may face higher fines. This factor encourages organizations to establish a culture of ethics and accountability from the top down and discourages a "blind eye" approach to misconduct (Broughton, 2022).
2. Prior history of misconduct: The organization's history of previous misconduct is also a significant consideration. If an organization has a pattern of previous violations or has been subject to prior enforcement actions, it is more likely to receive higher fines. This factor is designed to promote a culture of compliance and deterrence by holding organizations accountable for repeated misconduct and encouraging them to learn from past mistakes (Broughton, 2022).
3. The involvement in/or tolerance of criminal activity within an organization is a serious matter that significantly affects its ethical standing and legal compliance. When senior management or any level of personnel is involved in or knowingly overlooks illegal actions, it not only increases the organization's culpability under legal frameworks like the U.S. Sentencing Guidelines but also erodes its ethical foundation. This necessitates stringent internal controls, a strong ethical culture, and proactive measures to identify and prevent such behavior, reinforcing the importance of accountability and integrity within the organization (Broughton, 2022).

"The discussion about the size of the organization and degree of management involvement or acquiescence to criminal activity and its history of similar acts of illegal conduct accurately addresses two aggravating culpability factors used to determine fines under the U.S. Sentencing Guidelines. However, the third stated factor of the degree of involvement in or tolerance of criminal activity within an organization is the same as the previously stated factor of the degree of management involvement or acquiescence combined with the size of the organization. 

Discuss one additional aggravating or mitigating factor used to determine fines under the U.S. Sentencing Guidelines.