Concept Of Transparency Research Articles

Особенности обучения будущих учителей английского языка переводу американских шуток, содержащих национально-специфические реалии, на русский язык

The purpose of the study is to identify linguistic means of creating American jokes containing nationally specific realities and to determine strategies for their translation into Russian in order to teach undergraduates in language teaching areas to analyze linguistic means of creating a comic effect and translate the text elements containing units of humor within the framework of the discipline “Theory and Practice of Translation”, taking into account the possibility of application of acquired translation competence in future extracurricular teaching activities. The article presents three types of tasks for teaching undergraduates how to translate English-language jokes containing American realities. Specific ways of translating short comic texts with examples and comments are indicated and explained. Scientific novelty is determined by the development of a set of three types of tasks: diagnostic, structural and functional, and translation tasks proper tasks for the formation of skills in translating jokes containing English-speaking realities in order to teach future foreign language teachers to translate humor. The research shows ways to recreate the humorous effect in the translation language, based on the analysis of domestic and foreign studies of humor, both in terms of linguistic characteristics and features of jokes, and from the perspective of taking into account the peculiarities of perception of the translation result by Russian-speaking recipients in order to develop translation skills among students of language teaching areas. Practical recommendations are proposed for future foreign language teachers on the application of the skills and abilities acquired in the course of theory and practice of translation in the context of future circle and extracurricular teaching activities in secondary schools. A set of tasks has been created to develop skills in translating jokes containing English-language realities, based on the concepts of transparency and exoticism of reality, as well as the degree of preservation of absurdity in the situation described in the joke.

Transparency, Accountability, and Influence in the International Investment Law System

This article offers the first interdisciplinary critique of transparency in international investment law (“IIL”) that draws on transparency-skeptical and accountability scholarship in political science and public administration. Not only has the expansive IIL literature overlooked these disciplines, but much of it fails to define the core concept of transparency. Building on contributions from the fields of administrative law, international relations, and system theory in classic political science, we provide a novel functionalist account of transparency that traces a line from transparency to accountability to influence in the IIL system. We make three arguments. First, transparency involves access to data that must be interpreted by an enabled target audience. Second, transparency is not a good in itself but rather a means of advancing accountability, which in turn is designed to promote influence in the system; that is, transparency and accountability are both secondary rather than primary values. Third, transparency is best understood at a system level; a system framework highlights the multiplicity of actors making divergent demands for the creation or application of IIL rules and illuminates the distribution of influence and how that distribution may be shifted by systemic reforms. We apply the lessons from our conceptual discussion to explain the limited utility of recent transparency reforms in investor-state dispute settlement (“ISDS”) by key IIL institutions such as the United Nations Commission on International Trade Law (“UNCITRAL”), insofar as they rely on the public as the primary actor and agent of change in the IIL system. Beyond transparency-specific reforms, we also consider how our theory bears on broader ISDS reforms currently under review by UNCITRAL Working Group III, which has embarked on a historic mission to reform ISDS from the ground up.

Making the default more legitimate – the role of autonomy and transparency for digital privacy nudges

PurposeThis paper examines the concept of digital privacy nudging, a promising approach from behavioral economics that uses subtle cues to influence people’s decisions online. We research the concepts of autonomy and transparency for privacy nudging in digital networking systems for the context of digital work.Design/methodology/approachThe paper draws on the literature on digital privacy nudging to develop and test a theoretical model that takes into account legitimate nudge designs, which are those that ensure autonomy and transparency. We utilize a fully randomized between-subjects online experiment with 208 participants to test the effects of different nudge designs on decision outcomes and perceptions. We use a structural equation modeling approach for evaluating the theoretical model.FindingsThe paper presents two major findings. First, we conceptualize the concept of legitimate nudging and implement the concept empirically with nudges that promote autonomy and transparency in the context of defaults as digital privacy nudges. Second, our findings show that autonomy-promoting nudges significantly lower reactance that is significantly associated with a lower acceptance of digital nudging. Finally, we provide evidence that the acceptance of digital nudging is also crucial for trusting digital systems where nudges are oftentimes embedded in.Research limitations/implicationsThe paper contributes to the literature on digital nudging by providing insights into more legitimate nudge designs through providing autonomy and transparency. Our research provides in this regard implications for nudge effectiveness and the overall debate concerning ethics in digital nudging. We also offer practical implications for organizations and information systems designers who want to use nudges in a responsible way.Originality/valueThis paper is one of the first to empirically investigate the role of legitimacy in digital nudging and to propose a framework for designing and evaluating legitimate nudges. It also provides insights into the perceptional downstream consequences of legitimate nudging.

Transparency and changing stakeholder roles in the digital age of sustainable agri-food supply chain networks

Society and policy demand greater sustainability of food systems, driving practitioners to improve the transparency of supply chain networks through digital innovation. Uncertainties regarding the structuring of relationships with primary and secondary stakeholders for sharing intangible data and information diminishes the potential for exploitation of digital transparency. While businesses are accustomed to organizing efficient flows of tangible goods, management research integrating digital transparency considerations to investigate and conceptualize structural changes in agri-food supply chain networks (AFSCNs) is scarce. This gap motivates the following four questions of this study: (1) Who are the primary and secondary stakeholders in the AFSCNs of the digital era? (2) What are their transparency interests? (3) How do AFSCN structures change with the emergence of digital innovations that can facilitate sustainability transition through greater transparency? (4) How to conceptualize those structural changes to AFSCNs? The netchain approach and respective transparency concept are integrated with classical stakeholder theory. Data was collected via a series of 21 semi-structured pilot interviews with technology providers in the EU agri-food sector and analyzed using structured content analysis. Results paint a complex picture of contemporary primary and secondary stakeholders of AFSCNs and their interests. Primary stakeholder interests lead to coopetition in vertical and horizontal relationships of the netchain and low transparency efforts by intermediaries. Both hamper the dissemination of digital innovations and the exploitation of their potential to improve AFSCN sustainability. Among secondary stakeholders, policymakers and governments, NGOs, and technology providers excel in being drivers of digital transparency for sustainability, with social media as a strong direct communication tool to reach netchain stakeholders, consumers, and research institutes/universities as collaborators and customers. The emergence of “information AFSCN” and “digital AFSCN” increases the complexity of the whole supply chain network through intermediation, reconfiguration, and emergence modes of change to underlying structures. Agri-food business managers, scientists, and policymakers should innovate in private and public governance to facilitate collaborative advantage and sustainability in a combination aligned with innovative digital transparency solutions.

Impact of Accounting Information System and Transparency on Good Governance: A Study of Nizamabad Municipal Corporation in Telangana

In order to implement good governance, there are some concepts that have to be considered. The concepts of accountability and transparency are representing the quality of accounting information in any organization. Municipal administration accounting is closely linked with the implementation and accounting treatment in the public domain. It means that the purpose of Municipal Accounting is to provide the necessary information in order to manage the operations and allocation of resources entrusted to the organization appropriately, efficiently, and economically. It also aims at providing information to report accountability of the management in implementation and to report the results of operations regarding the use of public funds. The quality of Accounting Information System has a very important role in the creation of Transparency and Good Governance. This study is intended to investigate the Impact of Accounting Information System and Transparency on Good Governance in Nizamabad Municipal Corporation of Telangana State.

Generative AI Ethics: a Comprehensive Safety and Regulation Framework

The quick development of generative AI technology has brought about revolutionary new possibilities for decision-making, design, and content production. But these developments have also raised serious ethical questions, emphasizing the need for an all-encompassing framework to guarantee the security and control of generative AI systems. To address the ethical issues raised by generative AI, this study puts forth a paradigm that centers on the concepts of accountability, transparency, and governance. Strategies for reducing the dangers associated with AI-generated content are provided by this paper through an analysis of the present regulatory frameworks and the identification of gaps. The framework that is being suggested supports a multi-stakeholder approach that incorporates technical, legal, and ethical viewpoints to establish a well-rounded and efficient regulatory framework. The discussion of research directions for the future and the significance of continuing discourse to maintain AI technologies in line with social ideals finishes the article.

Automatic exchange of financial information from the perspective of tax fairness and transparency

<p>Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these principles. The aim of this study is to contribute to the ongoing international tax discussion and facilitate further research on the multiple dimensions of tax fairness and transparency in the global financial ecosystem. The type of research used is normative legal research. The results show that AEOI can help prevent tax evasion, ensure taxpayer compliance, and strengthen international cooperation in the fight against tax evasion and fraud. Challenges such as data security and compliance costs can be addressed with the development of better technology and regulatory frameworks. AEOI reflects countries' vision for tax fairness and transparency that supports social welfare and economic stability.</p>

Green Manufacturing for a Green Environment from Manufacturing Sector in Guangdong Province: Mediating Role of Sustainable Operations and Operational Transparency

This work investigates the manufacturing operations of focal firms to manage the enhancement of environmental sustainability (EnS). To achieve this, indirect and direct effects of operational transparency (OPT) and sustainable operations (SUP) between environmental business practices (EBPr) and EnS are proposed. By leveraging the resource-based view theory, this study seeks to clarify how integrating transparency and sustainable operations can enhance a firm’s ability to manage environmental challenges effectively. Aligning environmental business practices with sustainable operations and transparency concepts appears to be an appropriate choice for environmental sustainability. A well-designed questionnaire was formed and used to collect the observations from 1214 focal firms. FsQCA and SEM approaches are employed to analyze one of the research questions of operations management: How do OPT and SUP mediate the effects of EBPr on the environmental sustainability of a firm? The final results clarify that the indirect effects of OPT and SUP significantly completely exist and are positive. The findings describe that firms with operational transparency and sustainability perform well in resolving operational and sustainable issues.

Influence of Corporate Information Transparency on Foreign Institutional Investors' Shareholding Behavior: Evidence from Public Listed Companies in China

In 2003, China implemented the Qualified Foreign Institutional Investor (QFII) system, which has garnered considerable interest from international institutional investors in the mainland market. As global investors, QFIIs depend significantly on precise, thorough information to bolster their investing criteria. Consequently, the transparency of corporate information becomes a crucial factor for QFIIs. However, due to the relatively late development of the Chinese market, an imbalanced structure of listed companies and information asymmetry, the information disclosure of listed companies has been subject to certain degrees of distortion. Therefore, to better facilitate the development of China's securities market and to help QFIIs fully realize their advanced value investment strategies, this paper aims to study the impact of corporate information transparency on the stockholding behavior of foreign institutional investors. This paper begins by reviewing the literature on the factors influencing institutional investor holdings, corporate transparency, and the characteristics of foreign institutional investors' stockholding. It then defines the concepts of corporate information transparency and foreign institutional investors, analyzes the current state of information transparency in Chinese listed companies, and examines the development of the QFII system in China. The theoretical framework explores the mechanisms through which corporate information transparency influences the stockholding behavior of foreign institutional investors. In the empirical analysis, the paper plans to measure the information transparency of listed companies from three perspectives: earnings quality, information ratings by the Shenzhen Stock Exchange, and the number of analyst followings, to investigate how corporate information transparency influences QFII stockholding behavior.

The Impact of Financial Information Transparency on Corporate Governance Effectiveness

In today’s rapidly changing business environment, financial information transparency has become a key indicator for measuring the quality of corporate governance. This paper introduces the basic concept of financial information transparency, the relationship between financial information transparency and corporate governance, and focuses on the impact of financial information transparency on stakeholders, challenges and strategies to improve financial information transparency, and finally predicts the development trend of financial information transparency. It is hoped that the analysis of these issues will be helpful in improving the transparency of corporate financial information and promoting more effective and transparent corporate governance practices.

Транспарентность и политические риски: вызовы и перспективы для российской государственной системы

The article analyzes the problems of political risks and transparency of state power, paying special attention to domestic and foreign research in this area. The author points out the insufficient systematization and understanding of political risks in Russian science. Special attention is paid to the concept of transpar-ency as a key principle of the functioning of modern government. The article examines examples of legal regulation of transparency in countries such as Australia, the Netherlands and New Zealand. The author emphasizes the importance of creating a balanced system where transparency must be combined with the need to protect national security. In addition, the article discusses the problem of "double standards" in international politics, considered as an instrument of information warfare and a means of manipulating public consciousness.

Reformasi Birokrasi Kabupaten Kerinci: Strategi Peningkatan Efisiensi dan Kualitas Pelayanan Publik

Abstract. Bureaucratic reform in Indonesia is an important agenda in improving government performance, especially in public services. Kerinci Regency, Jambi Province, faces various challenges in carrying out bureaucratic reforms, such as low capacity of civil servants, limited infrastructure, and resistance to change. Weber's bureaucratic theory, New Public Management (NPM), and the concepts of efficiency, effectiveness, and transparency are the theoretical framework for understanding the importance of bureaucratic reform. This study uses a qualitative descriptive approach with in-depth interview methods and direct observation. The results of the study show that Kerinci Regency has implemented bureaucratic reform policies, such as simplifying service procedures and using information technology. However, various obstacles such as the lack of ASN capacity and limited infrastructure hinder the implementation of reforms as a whole. The positive impacts identified are increased community satisfaction, transparency, and accountability of local governments. This research recommends increasing the capacity of civil servants, expanding the implementation of e-government, and strengthening service infrastructure to support more effective and sustainable bureaucratic reform. Thus, bureaucratic reform in Kerinci Regency can encourage public services that are more efficient, transparent, and responsive to the needs of the community.

Inquiring into a spectral concept in the physics classroom

Abstract We designed an inquiry activity to investigate the question ‘How transparent are transparent films and papers?’ Using an easily-replicable set up, we observed the effect of increasing the number of transparent films, thin papers and general papers between a light source and a light sensor. For each material, one sheet was added each time. The amount of light received was collected and graphed by a data logger. Our findings show that, as the number of sheets increases, the amount of light received at the receiver decreases. The general paper and thin paper stacks took 4 sheets and 10 sheets respectively to achieve negligible light transmittance. The transparent film stack did not achieve negligible light transmittance, but successive addition of sheets did lower transmittance. Evidently, transparent films are not perfectly transparent. Transparency (and opacity) is not a binary condition, but rather a continuum based on boundary conditions. The inquiry activity developed through this study, which investigates a spectrum of transparency in films and papers, may be useful for students to appreciate the spectral nature of the transparency concept across different materials.

The Role of Village Apparatus in Village Financial Management Accountability (Study in Bangun Rejo Village, Tanjung Morawa District)

The purpose of this study was to determine the role of village officials in the financial management of Bangun Rejo Village, Tanjung Morawa District. The method used is a qualitative descriptive method. The data collection methods used are observation, interviews, and recording. These methods are then adjusted to the concept of village financial management, namely accountability and transparency. Based on the results of the research study, the accountability of Bangun Rejo Village officials in village financial management has mostly been in accordance with the applicable principles of village financial management. Although there are several obstacles, village officials have carried out their duties according to their roles. Community distrust of village leaders in managing village funds is an obstacle in Bangun Rejo Village

Forming an Effective Organizational Culture For Human Resource Empowerment

Objective: The primary objective of this qualitative study is to investigate the implementation of human resource empowerment management at the Personnel Department of Lanud Sultan Hasanuddin Air Base. The research aims to explore the culture that supports HR empowerment, focusing on the strategic development of Department competencies and the comprehensive approach at Sultan Hasanuddin Air. Theoretical Framework: This study is grounded in theories related to human resource management, organizational culture, and leadership. It examines the role of an organization's vision, mission, and core values in integrating HR management practices for optimal performance and innovation. The theoretical framework will also explore concepts of teamwork, transparency, open communication, competency development, and performance monitoring in the context of HR empowerment. Method: The research employs a qualitative methodology, utilizing in-depth interviews with the Head of Personnel and the Head of Personnel Data Subdivision at the Sultan Hasanuddin Air Base. Direct observations are also conducted to gather comprehensive data. This methodological approach allows for an in-depth understanding of the implementation of HR empowerment management within the organization. Results and Discussion: Findings from the study reveal that a clear vision and strong leadership are essential in motivating staff and achieving high performance. The importance of fostering an organizational culture that supports teamwork, transparency, and open communication is also highlighted. Moreover, the research identifies systematic competency development and performance monitoring as key factors in HR empowerment. The discussion further delves into how these elements contribute to the effective management and empowerment of human resources in a military setting. Research Implications: The study underscores the necessity of ensuring fairness and equality in HR management practices. It offers practical recommendations for the implementation of effective HR empowerment practices within the military context. These implications are significant for HR practitioners, policymakers, and leaders in military organizations seeking to enhance their HR management strategies. Originality/Value: This research contributes to the existing literature on HR empowerment by providing a unique insight into the military setting of the Lanud Sultan Hasanuddin Air Base. It adds value by offering a detailed examination of how an organizational culture that supports HR empowerment can lead to improved performance and innovation within a military context.

A three-model approach to understand social media-mediated transparency in public administrations

The use of social media has promised to enhance administrative transparency. Whether having positive or negative impacts, some scholars agree that such impacts could come from the mediating effects of the perceived characteristics of social media. This is a similar idea to that proposed by the concept of computer-mediated transparency. However, social media has certain properties that might influence transparency in different ways. This article tries to understand social media-mediated transparency. The study uses the affordances theory to approach the perception of social media properties, conducting interviews with community managers from three Spanish city councils. The results show several ways of understanding social media-mediated transparency: the guarantor model (focuses on availability and accessibility of information, while ensuring neutrality), the conversational model (reinforces effective transparency through continuous conversations), and the proactive model (anticipates citizen informational needs). The article signals the differential nature of social media-mediated transparency and its limits, with implications for digital government–citizen interactions. Points for practitioners The article proposes three different ways of looking at social media-mediated transparency. Social media-mediated transparency will vary depending on how public managers navigate through social media affordances. Different models of social media-mediated transparency might link with different ways of institutionalizing these digital platforms, as well as with different considerations on citizens’ roles. Transparency through social media is more than just pushing information, but also an opportunity to improve effective monitoring through continuous conversations.

The Role of Strategic Transparency in Enhancing Organizational Culture Strategy: An Exploratory Study of the Opinions of a Sample of Instructors in the College of Administration and Economics, Tikrit University

The study aimed to identify the concept of strategic transparency (henceforth, ST) and its role in promoting organizational culture strategies (henceforth, OCSs). The study included two main variables, namely the independent variable (ST) with three dimensions (organizational accountability, information disclosure, and strategic response), and the dependent variable (OCS) with three dimensions (involvement, consistency, and mission). The research community consisted of instructors from the college of Administration and Economics. A simple random sample consisting of (30) respondents was selected. The questionnaire form was distributed to the study sample and (28) forms were retrieved. The study employed an analytical and descriptive approach using the statistical software of (SPSS). The main focus of the study was formed in this question which represented the research problem: what is the role of ST in promoting OCS? A hypothetical framework illustrating the nature of the relationship between variables and dimensions was developed and explained through the research hypotheses. Then, the study revealed a relationship between ST and OCS, and the influence of ST in the strategy of organizational culture. The study concluded with a set of recommendations for the organization studied, the most important of which included the importance of understanding OCS in the business organization through the adoption of ST. In addition, a set of proposals should be presented for future research areas related to the current research variables.

Collaborative Networks: Integrating Blockchain for Enhanced Trust and Transparency

Blockchain technology has become a disruptive force in many different industries because it provides unparalleled security, transparency, and efficiency. In the context of cooperative networks, Blockchain's decentralized architecture provides a solid basis for enhancing trust, streamlining processes, and fostering innovation. This chapter examines how Blockchain can be used with cooperative networks and how it could fundamentally alter the way entities interact and communicate. Important areas of focus include Blockchain's technological foundations, applications in collaborative environments, and case studies that highlight its impacts. By examining the challenges and opportunities presented by this convergence, we intend to provide a comprehensive understanding of how Blockchain can revolutionize cooperative ecosystems. The field of scholarly communication is undergoing a significant transition due to technological advancements. This chapter looks at how blockchain technology and collaborative networks could alter contemporary living. We examine the basic shortcomings of the existing centralized model and discuss how the core concepts of immutability, transparency, and decentralization found in Blockchain technology can assist in resolving these problems. This paper explores the relationship between collaborative networks and blockchain technology. We start by outlining the fundamental ideas behind Blockchain technology and how it has developed. The use of Blockchain is then examined in a variety of cooperative settings, with its advantages and possible drawbacks discussed. We demonstrate the real-world effects of Blockchain-enabled collaborative networks across various industries with a number of case studies.

The Relationship between Transparency Obligations and Foreign Investment in Renewable Energies: Realising the Potential Role of IIAs

The global deployment of renewable energies has taken off and calls for a continuous increase in foreign investments and cooperation, particularly because many states cannot cover the costs and technological requirements of the energy transition on their own. Therefore, there should be policies and legal frameworks in place to protect and thereby promote foreign investments. International Investment Agreements (IIAs) can, ceteris paribus, contribute to this goal. These agreements contain a set of obligations that protect foreign investments against possible discriminatory or arbitrary conduct of the host states. This includes transparency obligations that can help to create a level playing field for national and foreign renewable energy investors. Unfortunately, the concept of transparency, and its inherent implications, has not been clearly defined to date, and its relationship with renewable energy investments is still under investigation. Therefore, it is important to realise the prevailing transparency obligations under IIAs, and the best practices that can better meet the particular requirements of renewable energy investments. Using a qualitative approach, this article intends to pursue this goal by providing an overview of the concept of transparency, exploring its status in the context of fair and equitable treatment (FET), and analysing favourable transparency clauses in the light of renewable energy investment considerations.

ConceptGlassbox: Guided Concept-Based Explanation for Deep Neural Networks

Various industries and fields have utilized machine learning models, particularly those that demand a significant degree of accountability and transparency. With the introduction of the General Data Protection Regulation (GDPR), it has become imperative for machine learning model predictions to be both plausible and verifiable. One approach to explaining these predictions involves assigning an importance score to each input element. Another category aims to quantify the importance of human-understandable concepts to explain global and local model behaviours. The way concepts are constructed in such concept-based explanation techniques lacks inherent interpretability. Additionally, the magnitude and diversity of the discovered concepts make it difficult for machine learning practitioners to comprehend and make sense of the concept space. To this end, we introduce ConceptGlassbox, a novel local explanation framework that seeks to learn high-level transparent concept definitions. Our approach leverages human knowledge and feedback to facilitate the acquisition of concepts with minimal human labelling effort. The ConceptGlassbox learns concepts consistent with the user’s understanding of a concept’s meaning. It then dissects the evidence for the prediction by identifying the key concepts the black-box model uses to arrive at its decision regarding the instance being explained. Additionally, ConceptGlassbox produces counterfactual explanations, proposing the smallest changes to the instance’s concept-based explanation that would result in a counterfactual decision as specified by the user. Our systematic experiments confirm that ConceptGlassbox successfully discovers relevant and comprehensible concepts that are important for neural network predictions.