You know how in popular culture we often see an unruly schoolchildren was punished by wearing a dunce hat, the paper cone-shaped one? Well, this office adapted that kind of punishment for their employees that make mistake, although not entirely the same.
Kasper was making a calculation mistake in her paperwork, so she was made to wear a ridiculous hat for humiliation. But, as this was not her mistake, her boss thought she needed an additional, more adult-oriented, punishment. Kasper was looking nervous when she saw the tools her boss pulled out from his bag, especially when he started to pulled down her underwear.