High Level Of Transparency Research Articles

Interpretable Local Concept-based Explanation with Human Feedback to Predict All-cause Mortality

Machine learning models are incorporated in different fields and disciplines in which some of them require a high level of accountability and transparency, for example, the healthcare sector. With the General Data Protection Regulation (GDPR), the importance for plausibility and verifiability of the predictions made by machine learning models has become essential. A widely used category of explanation techniques attempts to explain models’ predictions by quantifying the importance score of each input feature. However, summarizing such scores to provide human-interpretable explanations is challenging. Another category of explanation techniques focuses on learning a domain representation in terms of high-level human-understandable concepts and then utilizing them to explain predictions. These explanations are hampered by how concepts are constructed, which is not intrinsically interpretable. To this end, we propose Concept-based Local Explanations with Feedback (CLEF), a novel local model agnostic explanation framework for learning a set of high-level transparent concept definitions in high-dimensional tabular data that uses clinician-labeled concepts rather than raw features. CLEF maps the raw input features to high-level intuitive concepts and then decompose the evidence of prediction of the instance being explained into concepts. In addition, the proposed framework generates counterfactual explanations, suggesting the minimum changes in the instance’s concept based explanation that will lead to a different prediction. We demonstrate with simulated user feedback on predicting the risk of mortality. Such direct feedback is more effective than other techniques, that rely on hand-labelled or automatically extracted concepts, in learning concepts that align with ground truth concept definitions.

Transparency of the South African Reserve Bank

The South African Reserve Bank (SARB) is a central bank. It is the public institution responsiblefor managing the South African monetary policy. Any decisions taken by the bank and how thesedecisions are communicated affect all the participants in the economic activity of the country.This study undertook a thematic analysis of the media releases, monetary policy statementsand SARB Governors’ speeches delivered between 2008 and 2009. It revealed that the SARB,through having achieved a relatively high level of economic and policy transparency, achievedlower procedural and political transparency. The results also indicate that, despite there being anincreased demand for the accountability of organisations to a broad spectrum of stakeholders,the SARB directs most of its communications to only a relatively limited group of stakeholders.

PyTCR: A comprehensive and scalable solution for TCR-Seq data analysis to facilitate reproducibility and rigor of immunogenomics research.

T cell receptor (TCR) studies have grown substantially with the advancement in the sequencing techniques of T cell receptor repertoire sequencing (TCR-Seq). The analysis of the TCR-Seq data requires computational skills to run the computational analysis of TCR repertoire tools. However biomedical researchers with limited computational backgrounds face numerous obstacles to properly and efficiently utilizing bioinformatics tools for analyzing TCR-Seq data. Here we report pyTCR, a computational notebook-based solution for comprehensive and scalable TCR-Seq data analysis. Computational notebooks, which combine code, calculations, and visualization, are able to provide users with a high level of flexibility and transparency for the analysis. Additionally, computational notebooks are demonstrated to be user-friendly and suitable for researchers with limited computational skills. Our tool has a rich set of functionalities including various TCR metrics, statistical analysis, and customizable visualizations. The application of pyTCR on large and diverse TCR-Seq datasets will enable the effective analysis of large-scale TCR-Seq data with flexibility, and eventually facilitate new discoveries.

Effect of WO3 on physical and magneto-optical properties of TeO2–La2O3–WO3 glasses for magneto-optics application

The ternary TeO2–La2O3–WO3 glasses with a formula of (100 − y − x)TeO2–yLa2O3–xWO3 (y = 5 and 10 mol%; x = 10 to 25 mol%) were made by the melting and casting method for high Verdet constant diamagnetic magneto-optical (MO) materials in the application of MO devices operating at 1550 nm. The compositional effects of WO3 and La2O3 contents on key glass properties of thermal stability, Knoop hardness, optical transmission, and Verdet constant, were systematically studied for both series of glasses. High transparency level (T: >70 %) in the region from 0.4 to 5.2 μm and a high refractive index (n: 2.05 at 1550 nm) were obtained in the studied glasses. The tellurite glasses with 5 mol% of La2O3 exhibited higher thermal stability and refractive indices than those with 10 mol% La2O3. The 85TeO2–5La2O3–10WO3 glass exhibited a large Verdet constant value of 3.95 rad/(T·m) at 1550 nm among the studied glasses. These results show that the presented TeO2–La2O3–WO3 glasses have considerable potential as diamagnetic MO materials for MO device applications operating at 1550 nm.

The potential of proteomics in the study of processed meat products

Proteomics is a field that has grown rapidly since its emergence in the mid–1990s, reaching many disciplines such as food technology. The application of proteomic techniques in the study of complex biological samples such as foods, specifically meat products, allows scientists to decipher the underlying cellular mechanisms behind different quality traits. Lately, much emphasis has been placed on the discovery of biomarkers that facilitate the prediction of biochemical transformations of the product and provide key information on parameters associated with traceability and food safety. This review study focuses on the contribution of proteomics in the improvement of processed meat products. Different techniques and strategies have recently been successfully carried out in the study of the proteome of these products that can help the development of foods with a higher sensory quality, while ensuring consumer safety through early detection of microbiological contamination and fraud. SignificanceThe food industry and the academic world work together with the aim of responding to market demands, always seeking excellence. In particular, the meat industry has to face a series of challenges such as, achieving sensory attributes in accordance with the standards required by the consumer and maintaining a high level of safety and transparency, avoiding deliver adulterated and/or contaminated products. This review work exposes how the aforementioned challenges are attempted to be solved through proteomic technology, discussing the latest and most outstanding research in this regard, which undoubtedly contribute to improving the quality, in all the extension of the word, of meat products, providing relevant knowledge in the field of proteomic research.

A Conceptual Model of Continuous Government Auditing Using Blockchain-Based Smart Contracts

This study examines how blockchain-based smart contracts for government financial and nonfinancial events can enable the real-time, continuous auditing of integrated data and provide government auditors with a higher level of transparency. The proposed model uses a combination of blockchain technology and a continuous auditing methodology that may improve the auditing effectiveness and efficiency of governmental agencies. This study’s approach comprises three steps. First, we describe the current governmental auditing practices and the core concepts and features of the blockchain. Second, we discuss the payment process used by government agencies. Third, we examine the implementation of a blockchain-based smart-contracts framework for government auditing using the government procurement process.

Community Policing in Schools and School Resource Officer Transparency

Following increased attention to racial disparities in police use of force, national conversations have focused on the role of law enforcement, including in public schools. This study examines transparency with regard to the presence of law enforcement in schools. Leveraging novel school-level and district-level data from the state of Florida, this research shows that the majority of schools and about a third of school districts do not make information on law enforcement presence in schools publicly available. Furthermore, the study finds that schools and districts serving more White student bodies have higher levels of transparency around law enforcement than those serving less-White demographics, an important finding given the racialized context of current policy discussions around policing in US schools and society more broadly. These findings inform ongoing debates about law enforcement in schools while also raising implications for policy and practice around the racialized nature of government transparency.

Respon Pemerintah Daerah Terhadap Instruksi Presiden (INPRES) No.7 Tahun 2015 Dalam Hal Peningkatan Transparansi Pengelolaan Keuangan Daerah

This study aims to find out the response of district and city governments throughout Jambi Province to Presidential Instruction No. 7 of 2015 on Transparency of Regional Financial Information Management for fiscal year 2019-2020. The population in this study is all 11 (eleven) official websites of district and city governments throughout Jambi Province. The sampling technique used was saturated sampling technique, which is a sampling technique that uses all members of the population as a samples. The data used is secondary data in the form of data and information on regional financial management contained on the official website of district and city governments throughout Jambi Province. This study used 12 indicators requested based on Presidential Instruction No 7 of 2015. The findings showed that the response of the district city government in Jambi Province was still inadequate. The average openness index ranged from 11.8% in fiscal year 2019 and 8.93% for fiscal year 2020. Further research is expected to continue the research into a more detailed realm, such as conducting interviews and observations to find out the factors that cause the high and low level of transparency in regional financial management.

Application of blockchain and smart contracts in autonomous vehicle supply chains: An experimental design

With the rise of digital sustainable business models in the Autonomous Vehicles (AV) industry, the traditional automakers are undergoing a major restructuring in their key performance areas and associated supply chains processes. Focusing on an innovative AV design (AD) concept, this paper investigates how Artificial Intelligence (AI) and Blockchain-based Smart Contracts can enhance sustainable supply chain operations. A novel design element, Margin Indicator (MI), is developed to obtain reliable predictive analytics results from the mainstream machine learning algorithms. The proposed approach supports a robust control of costs and energy, while maintaining a high level of transparency in managing decentralized AV supply chain processes, monetary impacts, and environmental sustainability. Testing the developed concept through a preliminary case study, we observed a reduction in energy wastage and hidden financial transactions by 12.48% and 11.58%, respectively. Supported by the rapid advancement in the blockchain and AI technologies, the developed framework is expected to improve product traceability, transaction transparency, and sustainable economic growth for the AV supply chains.

The Application of Fair Value in Commercial Banking and its Relationship to Transparency Financial Statements - Evidence from Iraq

The research aims to demonstrate the impact of applying this measurement in improving the transparency of financial reporting and its application in Iraqi companies. A high level of transparency in the financial statements has been shown. It has been concluded that the level of transparency of the financial statements when choosing the fair value measurement is higher than the level of transparency when choosing the historical cost measurement, which helps in comparing the financial statements of the different economic units, and that the basis of comparison between it and the measurement based on Historical cost is to achieve the required amount of appropriateness characteristic and honest representation.

Facile Fabrication of Multifunctional Transparent Flame-Retarded Hydrogel for Fire-Resistant Glass with Excellent Transparency, Fire Resistance and Anti-Ageing Property.

Acrylamide-methacrylic acid copolymer named P (AM-co-MAA) was synthesized via aqueous solution polymerization, and then mixed with crosslinker, flame retardants and initiators to prepare multifunctional transparent flame-retarded hydrogels with transparency, fire resistance and anti-ageing property. The results show that the application of multifunctional transparent flame-retarded hydrogel imparts high level of transparency and excellent fire resistance to the fire-resistant glass, and the light transmittance and fire resistance of the flame-retarded hydrogel increases with the increasing mass ratio of AM to MAA in P(AM-co-MAA). When the mass ratio of AM to MAA is 4:1, the obtained P(AM-co-MAA) imparts the lowest backside temperature of 130 °C at 3600 s and highest light transmittance of 86.1% to the transparent flame-retarded hydrogel. TG and DSC analysis show that the addition of P(AM-co-MAA) increases the thermal stability of the transparent flame-retarded hydrogels due to the formation of numerous hydrogen bonds via the complexation between amide and carboxyl groups. Accelerated ageing test indicates that the transparent flame-retarded hydrogel containing P(AM-co-MAA) exerts durable fire resistance and transparency, and the ageing resistance of the transparent flame-retarded hydrogel depends on the mass ratio of AM to MAA in P(AM-co-MAA). Therefore, this study provides a promising strategy to prepare a novel multifunctional transparent flame-retarded hydrogel with excellent light transmittance, fire resistance and anti-ageing properties.

The Relevance of Corporate Information Transparency of the Use and Handling of Customer Data in Online Product Presentations

ABSTRACT Many companies are seeking to balance between the use of information transparency to attract new customers by presenting themselves as open companies and the associated risk of losing customers, as disclosing certain information could trigger negative sentiments. Being transparent with certain information can make the potential buying process seem more incomprehensible to the customer. Most studies focus on different aspects of information disclosure in the case of product or price transparency. The impact of information transparency on data use and handling as well as the relevance of customers’ privacy concerns have often been disregarded. This study addresses the research questions of (1) how customers respond to a higher level of information transparency in the context of a service provider’s data use and handling in terms of purchase intention and willingness to pay and (2) the extent to which customer trust in a service provider has a significant mediating influence, and the associated privacy concerns a moderating influence, on the relationship between the level of information transparency of data use and handling and the customers’ purchase intention and willingness to pay. We base our study on the information processing model and privacy calculus theory and manipulate service providers’ communication on information transparency regarding data use and handling in online product presentations. In an online experiment (N = 142), it was found that an increase in information transparency triggers a decrease in the customers’ purchase intention and willingness to pay. Moreover, customers with high levels of privacy concerns seem to evaluate their purchase intention more critically when there was a low level of transparency, whereas, with a high level of transparency, customers with high and low privacy concerns hardly showed any difference. The results suggest that companies should communicate less about data use- and handling-related information when presenting products online.

A dual effect of surface roughness and photocatalysis of crystalline TiO2-thin film for self-cleaning application on a photovoltaic covering glass

A high level of transparency and rich self-cleaning thin film of TiO2 on glass substrates were synthesized using the dip-coating method. The preferred orientation (1 0 1) and (2 0 0) peaks corresponding to 2θ value of 25° and 48° respectively, confirm the anatase phase of TiO2. Surface roughness value of 9 nm has been found using atomic force microscope (AFM), which effectively prevents dust accumulation on TiO2 coated surface. Moreover, to understand soiling effect of film, TiO2 coated and uncoated substrates were investigated and compared after one week of soiling in the coal dust region. Interestingly, the TiO2-coated substrates showed 8% more transmittance than the uncoated films. Furthermore, four adhesion forces between dust particles and film surfaces were calculated. The smaller adhesion forces were inspected for the TiO2 coated thin films compared to the bare glass substrate, which designates lower dust accumulation on the substrate. In addition, the photocatalytic activity of TiO2 film showed 39.40% and 53.06% methylene blue (MB) dye degradation efficiency under sunlight and UV light exposure respectively, that helps in cleaning the surface by reacting with dirt. Our study suggests that TiO2 coated thin film is a potential candidate for self-cleaning in solar cell applications due to its high transparency, smaller particle size, lower adhesion forces and better photocatalytic activity.

Transparency in the transparency reports: Empirical evidence from Portugal

Purpose: The purpose of this research is to analyze the degree of TR transparency and its relation with the audit firm size, fees, either from audit services, or from other services, and with the human capital.Design/methodology/approach: In this study we considered 282 audit firms, and our final sample includes 268 transparency reports from 2013 through 2017. For this period under analysis, audit firms financial information, human resources information and transparency reports were collected. TR report information was divided in four types of information: Mandatory Information I, Mandatory Information II, Voluntary Information and Extra Information. These indexes measure the fulfillment of each information on the total of information considered in each index. Firstly, a descriptive statistical analysis of the dataset was performed, for them to address the research questions, multivariate analysis was considered.Findings: Our results show a high level of transparency regarding mandatory information I, but a lower accomplishment regarding all other information. In general, the auditor experience, the number of auditors, the number of PIE clients and percentage of extra audit services have a significant impact on the information disclosed in the TR.Originality/value: Our paper contributes to the current literature by assessing the influence that human capital has on the information disclosed in the transparency reports. As far as the authors know, this an original contribution of the paper.

Dynamic Control of the Shielding Effectiveness of Optically Transparent Screens

This article presents the design, fabrication, and characterization of an active electromagnetic shield intended to dynamically protect optical and electromagnetic sensors against high intensity radiated fields. The shield exhibits high and constant optical transparency level over the entire visible light spectrum thanks to a micrometric mesh metal thin film printed on a glass substrate. The central micrometric mesh area is separated from the peripheral ground plane of the shield by a peripheral slot. This slot is fitted out with p-i-n diodes and resistors, connecting electrically the central micrometric mesh area and the ground plane. The aim of these components is to dynamically control the shielding effectiveness of the screen, by using the conducting ( <sc xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">on</small> ) or blocking ( <sc xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">off</small> ) states of the p-i-n diodes. Accordingly, the shielding effectiveness can be set at high level to protect the system against high intensity radiated fields, and conversely at low level to both prevent system electromagnetic self-perturbation and increase the sensitivity of the internal electromagnetic sensors. Dynamic control of the shielding effectiveness of the fabricated screen, whose optical transparency is close to 85% over the entire visible light spectrum, is fully demonstrated. A shielding effectiveness contrast ranging from 5 dB to 24 dB between the <sc xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">on</small> and <sc xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">off</small> diode states was measured in the 2–10.5 GHz frequency range in a reverberation chamber.

Predicting Publics’ Compliance with Containment Measures at the Early Stages of COVID-19: The Role of Governmental Transparent Communication and Public Cynicism

ABSTRACT Despite the agreement on the importance of transparency in pandemic management, few studies have provided empirical evidence to answer the question of how governmental leadership and management teams can communicate strategically in a transparent manner. Integrating public relations, strategic communication and health communication literature, this study examines the effectiveness of CDC’s transparent communication in shaping individuals’ cynicism, self-efficacy beliefs as well as their cooperation during a pandemic, while taking the moderating role of media exposure and political ideology into consideration. A quantitative online survey was conducted with 502 participants who were living in the United States in early April 2020. Results indicated that effective transparent communication could reduce public cynicism and increase public self-efficacy to fight the pandemic, which subsequently leads to more cooperative precautions. Moreover, the relationship between CDC’s transparent communication practices and perceived cynicism toward the institution was moderated by media exposure (i.e., mass media and social media) and political ideology. The findings contribute to the theoretical understanding of pandemic communication and provide implications for practitioners in pandemic management, suggesting that health institutions should guarantee high transparency levels in their communication to encourage public precautionary cooperation.

Facile fabrication of multifunctional transparent fire-retardant coatings with excellent fire resistance, antibacterial and anti-aging properties

A series of organophosphate-grafted nano-TiO2 was synthesized and then applied in amino resin to obtain multifunctional transparent fire-retardant coatings with superior fire resistance, antibacterial and anti-aging properties. Transparency analysis reveals that the addition of nano-TiO2 slightly decreases the light transmittance of the resulting MTiPPBs coatings, which is still remained a high level of transparency. The results of fire tests show that the presence of nano-TiO2 exhibits well synergistic effect on strengthening the smoke suppression property and fire resistance of the MTiPPBs coatings, which is ascribed to the formation of more P-containing cross-linked and aromatic structures in the condensed phase that improve the barrier effect of intumescent char against fire, as supported by scanning electron microscope (SEM) and energy dispersion spectrum (EDS) analyses. When the weight ratio of PPB and nano-TiO2 is 99.7:0.3, the obtained MTiPPB3 coating shows a 69.5% decrement in smoke density rating and an 83.3% decrement in flame spread rating in comparison to MTiPPB0 coating without nano-TiO2. The accelerated aging test reveals that the presence of nano-TiO2 can minimize the blistering, powdering, and cracking phenomena of the multifunctional coatings, thus displaying durable fire-resistant and smoke suppression effects. Meanwhile, the addition of nano-TiO2 greatly enhances the antibacterial activity of the multifunctional coatings, and MTiPPB3 coating obtains a 45.6% improvement in antibacterial activity index against Escherichia coli compared to MTiPPB0 coating without nano-TiO2.

Factors Associated with COVID-19 Vaccine Acceptance in Morocco: Applying the Health Belief Model.

To identify factors that influenced Moroccans’ intention to get a COVID-19 vaccine, a cross-sectional survey among a Moroccan sample was conducted based on Health Belief Model constructs. Participants’ sociodemographic characteristics, perceived susceptibility, perceived severity, perceived barriers, perceived benefits, self-efficacy, cues to action, and intention to receive vaccine data were collected and analyzed using a structural equation model (SEM). The survey was completed by 3800 individuals; 57.2% were men, 44.5% were aged 30 to 44, and 44.6% were married. After controlling for confounders, being a woman and having a chronic disease were associated with higher acceptance of the COVID-19 vaccine. The strongest predictor for the intention of receiving a vaccine was participants who were married. Most of the HBM constructs were shown to be significantly associated with vaccine acceptance. Susceptibility and Benefits were the strongest predictors of acceptance of the COVID-19 vaccine (standardized path coefficient, SPC = 0.23), followed by Severity (SPC = 0.22). Conversely, given the negative correlation between barriers and intention (SPC = −0.08), it is necessary to maintain a high level of transparency regarding the vaccines’ safety. Our study provides guidance for an implementation of vaccination strategies, intending to bolster the overall COVID-19 immunization program.

The effect of corruption on the level of real and accrual earnings management in cases of target firms

PurposeThis paper attempts to investigate the effect of corruption on the real and accrual earnings management of target firms in the process of mergers and acquisitions.Design/methodology/approachThe sample includes target firms from the European area that participate in mergers or acquisitions announced during 2010–2020. The preliminary empirical part estimates the level of earnings management during the period two years before the deal's announcement to identify whether the sample follows the manipulation behavior that the literature suggests for target firms. The primary empirical analysis focuses on the impact of corruption on real and accrual-based earnings management proxies, employing regression models and two alternative proxies for corruption. The existing literature points out that the combination of low levels of corruption and an integrated legal system reduces earnings manipulation.FindingsThe findings provide strong evidence for systematic downwards accounting manipulation practices, whereas the findings for real earnings management are not significant. The findings of the main empirical part show that corruption is positively associated with accrual-based manipulation and negatively related to real earnings management. In essence, in economies with a high level of transparency, managers adopt the manipulation of operating activities as a less detectable practice of earnings management instead of engaging in accounting procedures.Originality/valueThis study contributes to the literature highlighting the diversification of these firms' manipulation strategies according to the national level's corruption status.

Composite measures of quality of health care: Evidence mapping of methodology and reporting.

BackgroundQuality indicators are used to quantify the quality of care. A large number of quality indicators makes assessment of overall quality difficult, time consuming and impractical. There is consequently an increasing interest for composite measures based on a combination of multiple indicators.ObjectiveTo examine the use of different approaches to construct composite measures of quality of care and to assess the use of methodological considerations and justifications.MethodsWe conducted a literature search on PubMed and EMBASE databases (latest update 1 December 2020). For each publication, we extracted information on the weighting and aggregation methodology that had been used to construct composite indicator(s).ResultsA total of 2711 publications were identified of which 145 were included after a screening process. Opportunity scoring with equal weights was the most used approach (86/145, 59%) followed by all-or-none scoring (48/145, 33%). Other approaches regarding aggregation or weighting of individual indicators were used in 32 publications (22%). The rationale for selecting a specific type of composite measure was reported in 36 publications (25%), whereas 22 papers (15%) addressed limitations regarding the composite measure.ConclusionOpportunity scoring and all-or-none scoring are the most frequently used approaches when constructing composite measures of quality of care. The attention towards the rationale and limitations of the composite measures appears low.DiscussionConsidering the widespread use and the potential implications for decision-making of composite measures, a high level of transparency regarding the construction process of the composite and the functionality of the measures is crucial.