Relative Transparency Research Articles

The Swiss Legislation on Business and Human Rights: A Reform Needed Towards Harmonization with EU Law

AbstractThis article examines the disparities between the (existing and planned) business and human rights (BHR) legislations in Switzerland and the European Union (EU). More specifically, (i) the key differences that exist between the Swiss and EU BHR legislations are identified, and (ii) the proposed amendments to the Swiss BHR legislation to reach the desired harmonization with the EU framework are put forward. The Swiss BHR legislation, implemented in stages on 1 January 2021 and 1 January 2023, encompasses provisions related to ‘transparency on non-financial matters’, ‘transparency in raw material companies’, and ‘due diligence and transparency in relation to minerals and metals from conflict-affected areas and child labor’. The EU BHR legal framework, however, has undergone a major overhaul, with the recent adoption of the Corporate Sustainability Reporting Directive (CSRD) and the Directive on Corporate Sustainability Due Diligence (CSDDD) that introduce additional obligations. These EU regulations have (or will have) important extraterritorial effects, including on Swiss undertakings operating—directly or indirectly—in the EU. To prevent Swiss companies from being subject to a diverse array of regulations (with an increased risk of sanctions in case of non-compliance), a reform of the Swiss BHR legislation is needed to ensure harmonization with EU BHR legislation. This article also serves as a resource if full equivalence between them is sought.

A IMPERATIVIDADE DA TEORIA DO DESESTÍMULO EM SERVIÇOS DEFEITUOSOS: UMA ANÁLISE DA JURISPRUDÊNCIA DAS TURMAS RECURSAIS DO JUIZADO ESPECIAL CÍVEL DO ESTADO DO AMAZONAS

The paper explores the concept of moral damage, highlighting its compensatory, punitive, and preventive functions, with a focus on the application of the deterrence theory in cases of defective services within the Brazilian legal context, particularly in the Special Civil and Criminal Courts of Amazonas. It analyzes the historical development of consumer rights and the role of Special Courts in promoting swift and accessible justice, emphasizing the importance of transparency, good faith, and equity principles in consumer relations. The research employs a doctrinal and jurisprudential approach to demonstrate the effectiveness of deterrence theory as a tool to curb harmful practices and alleviate the judicial system, fostering a fairer and more responsible business environment. The study concludes that the strict application of punitive damages significantly contributes to the protection of consumer rights, strengthening the civil liability system and social justice in Brazil.

THE CURRENT STATE OF DIGITAL MARKETING IN PUBLIC ADMINISTRATION

The article describes the current state of digital marketing in public administration through the prism of the Ukrainian application “Diia”. The author analyzes how the introduction of digital technologies contributes to improving the quality of public services and improving communication with citizens. It is indicated that the Diia application is a vivid example of the strategic use of digital platforms to provide quick access to services, simplify administrative processes and increase transparency. The article emphasizes that Diia allows users to receive a wide range of services online, including issuing digital documents (passports, driver’s licenses, student cards, birth certificates, etc.), paying taxes, applying for social benefits, and other administrative procedures. Such functions greatly simplify the interaction of citizens with government agencies, allowing them to perform most of the necessary actions without the need to visit physical offices. This helps to improve the efficiency of public service delivery, reduce administrative burden, and increase the level of public trust in government institutions. The application ensures a high level of transparency in government relations, as citizens can easily track the status of their applications and receive up-to-date information on changes in legislation. The article defines the main elements of digital marketing used in public administration. The purpose of the article is to study the current state of digital marketing in public administration. The relevance of the topic is due to the rapid introduction of digital technologies into the public administration sphere, which ensures more effective interaction between the State and citizens. To achieve this goal, the methods of analysis, observation and systematization of information were used. As a result of the study, the main advantages and disadvantages of using digital tools in government agencies were identified on the example of the Diia application. The practical value of the article is to provide recommendations for improving digital platforms to improve the quality of public services and increase their accessibility to all categories of the population.

SCENARIO FORECAST OF THE IMPLEMENTATION OF THE DIGITAL MULTILEVEL MODEL OF TRANSPARENCY OF FINANCIAL RELATIONS

The study aims to develop and evaluate scenarios for implementing a digital multi-level financial and economic relations transparency model, which covers public, corporate, and personal finances. The study aims to identify key factors affecting the level of transparency, assess the consequences of implementing the model, and develop strategic recommendations to improve the efficiency of financial resource management and strengthen trust between market participants.The study's main results include the definition of three model development scenarios: optimistic, pessimistic, and realistic. Each scenario considers the specifics of public, corporate, and personal finance and reflects different levels of influence of key factors such as technological readiness, government support, and market participants' adaptation to changes. The implications of each scenario were assessed, including the potential benefits, risks, and challenges associated with implementing the model at different levels of finance.The study's main conclusions confirm that the digital multi-level model of transparency is an effective tool for increasing the transparency of financial and economic relations, reducing risks, and improving management efficiency. Implementing the model contributes to increasing trust in state institutions, improving corporate governance, and protecting the rights of consumers of financial services. Scenario forecasting makes it possible to adapt the model's implementation strategies to the changing conditions of the external environment, which contributes to its stability and successful integration into the financial system.The study also identifies directions for further research, including assessing the impact of individual digital technologies, developing new methods for monitoring transparency, and exploring barriers and incentives for implementing the model across industries and regions.

Weaving the Web to achieve the SDGs: the presence of women in the boardrooms as a key driver

Purpose Due to the importance of mitigating the issues that afflict society and natural habitats on a global scale, the United Nations has established 17 key goals to directly and effectively mitigate problems such as extreme poverty, lack of access to quality educational environments or the loss of life in underwater and terrestrial ecosystems, which need to be addressed from multiple parties, particularly from the business network. In this context, the purpose of this paper is to analyse the potential impact of female participation in boardrooms on the disclosure of corporate information regarding the integration of the Sustainable Development Goals (SDGs) into business strategy. Design/methodology/approach The research hypotheses were developed on the basis of a multi-theoretical perspective, which included agency theory, upper echelon theory, resources dependency theory and critical mass theory. The hypotheses were tested using a regression model for a sample of 8,903 companies for the period 2019–2022. Findings The results highlight the importance of an increase in female boardroom representation as a key driver in the achieving of the SDGs with favourable effects on environmental and social issues, being robust to changes in methodological specifications. Research limitations/implications This research provides valuable evidence for the analysis of gender issues in the business field; however, it has some limitations that can be addressed by academics. In this sense, this research solely examined the impact of chief executive officer (CEO) duality while overlooking the potential for its influence to be amplified by a distinctive configuration of the board, such as the involvement of a former CEO, a greater or lesser degree of participation of executive directors in the boardroom or the fact that the CEO is a woman. These factors could either reinforce or obstruct the benefits of female directors in the accomplishment of the SDGs. Practical implications From a practical standpoint, this research illustrates the advantages of the active involvement of women in the boardroom. Their participation has resulted in notable modifications to corporate strategies, with a focus on aligning business actions with the attainment of the SDGs and related transparency. This facilitates a more comprehensive understanding of the business interest in conserving natural habitats and eradicating social inequalities. Social implications From a societal perspective, the findings illustrate the significance of actively promoting the involvement of women in organisational leadership roles. The inclusion of women's perspectives can enhance the planning of business processes, with far-reaching implications for stakeholders. Therefore, it is vital to guarantee opportunities for women, such as access to higher education and gainful employment, particularly in nations where there are considerable constraints to the intellectual and economic advancement of girls and women. Originality/value The findings contribute to the growing body of knowledge on the optimal configuration of the boardroom, especially the gendered boardroom (i.e. García-Sánchez et al., 2023b; Liao et al., 2015), and its ability to address today's global challenges. Furthermore, the findings indicate the necessity of establishing pathways for women to reach positions of influence within the organisational hierarchy, thereby facilitating beneficial societal changes. These changes can include the mitigation of environmental damage and the rectification of historical social inequalities.

Eleven på dobbeltarbejde – lærer-elev-interaktion behandlet med den økologiske AAA-model

This article studies how linguist Leo van Lier's ecological AAA-model (van Lier 1996), consisting of the three principles of awareness, autonomy, and authenticity, can be used to analyze teacher-student interactions in the classroom. Additionally, the model's application in developing teaching methods is illustrated. The research question addressed is: How can the AAA-model, as a tool for developing, carrying out, and analyzing teaching, help create learning-promoting action opportunities for multilingual students? An interaction between a teacher and her student during a Danish lesson in a 7th grade at a primary school ('Folkeskole'), where the majority are plurilingual students, is analyzed. The analysis, based on Mayring (2015), is structured as a deductive qualitative content analysis. Using the ecological AAA-model as the theoretical foundation, a learning situation is illustrated where neither the teacher nor the student achieves the desired outcome. The teacher aims to promote autonomy and authenticity for the student but ends up acting counterproductively, causing the student to do "double work" and become increasingly insecure and dependent throughout the interaction. The importance of considering all three principles simultaneously to promote learning and create meaningfulness, choices, and transparency in relation to academic and pedagogical goals is clarified based on the model.

The influence of authentic leadership on teacher performance in Guiyang public primary schools

This study examines the impact of authentic leadership on teacher performance within the context of Chinese primary schools, focusing specifically on the mediating roles of internalized moral perspective, balanced processing, and relational transparency. Utilizing a sample of 396 primary school teachers from 18 public primary schools in Guiyang, China, the study employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyze the data. Results reveal that all four dimensions of authentic leadership—self-awareness, internalized moral perspective, balanced processing, and relational transparency—significantly enhance teacher performance. Additionally, internalized moral perspective, balanced processing, and relational transparency were found to mediate the relationship between self-awareness and teacher performance. These findings highlight the importance of fostering authentic leadership to improve educational outcomes. The study discusses its implications for teacher training programs, potential limitations, and directions for future research.

Disaster scenes as a foundation for emergency response planning

This article introduces the notion of ‘disaster scenes’. In this work, we draw on interview data collected from residents impacted by the Jagersfontein tailings disaster in South Africa in September 2022. Our methodological aim is to reconstruct the experiences of impacted people in the format of empirically derived disaster scenes. These scenes provide a credible source for modelling scenarios because they showcase the prior, immediate, response and long-term recovery phases of disaster management. Studies that provide empirical detail on the lived experience of disasters confirm the heavy burden placed on impacted people largely originating from institutional decisions. The overarching empirical narrative from this case and other cognate cases is that the absence of state institutions is a factor that likely contributes to disaster events. Our argument is that sharing information that includes models of state default can empower potentially affected groups to demand safeguards and greater transparency in relation to the operation and regulation of tailings facilities.

Blockchain and smart contracts for supply chain transparency and vendor management

Blockchain technology and smart contracts are emerging as transformative tools for enhancing transparency and efficiency in supply chain management and vendor relations. Traditional supply chains often face challenges such as inefficiencies, lack of transparency, and susceptibility to fraud (Kouhizadeh & Sarkis, 2018). Blockchain, a decentralized ledger technology, coupled with smart contracts, which are self-executing contracts with the terms directly written into code, offers promising solutions to these challenges (Wang, Han, & Beynon-Davies, 2019). This paper explores the application of blockchain and smart contracts in these domains, examining their potential to provide immutable records, streamline processes, and mitigate risks (Casado-Vara et al., 2018). Through a comprehensive analysis of current literature and case studies, we identify key benefits including improved transparency, enhanced efficiency, and better risk management (Christidis & Devetsikiotis, 2016; Tian, 2016). Our findings suggest that blockchain and smart contracts can significantly improve supply chain transparency and vendor management, though their implementation requires careful consideration of technical, regulatory, and organizational factors (Saberi et al., 2019). Notable case studies, such as Walmart’s blockchain pilot for food safety and De Beers' diamond tracking initiative, illustrate the practical benefits and challenges of adopting these technologies in real-world scenarios (Casino, Dasaklis, & Patsakis, 2019; Kshetri, 2018). Despite the promising outlook, further research is needed to address scalability, interoperability, and regulatory compliance issues to fully realize the potential of blockchain and smart contracts in supply chain management (Hughes et al., 2019).

Toward Greater Transparency and Inclusion in Manuscript Review Processes: A Relational Model

Peer review is widely accepted as critical to legitimating scholarly publication, and yet, it runs the risk of reproducing inequities in publishing processes and products. Acknowledging at once the historical need to legitimize SoTL publications, the current danger of reproducing exclusive practices, and the aspirational goal to “practice what we preach” as SoTL practitioners regarding effective feedback to students, we argue for rethinking “rigor,” developing more inclusive practices, and engaging in greater transparency in relation to peer review. To situate our discussion, we revisit foundational work in the development of SoTL and then offer an analytical framework informed by recent scholarship on redefining rigor and the emotional experience of receiving feedback. Using this framework, we propose a relational model of peer review and present two examples of efforts in which we have been involved as founding co-editors of the International Journal for Students as Partners to move toward greater transparency and inclusion in manuscript review processes.

ALTERNATIVE WAYS TO MANAGE COOPERATION IN TAX RELATIONS: CHALLENGES OF DIGITALIZATION AND TAX COMPLIANCE

The recent advancements in tax administration have witnessed a significant shift from traditional paper-based reporting to comprehensive digitalization of tax filing and analysis processes. The integration of information and communication technologies into tax relations, alongside the enhancement of tax systems through digital tools—such as electronic registration of tax invoices, electronic reporting, and electronic verification—has streamlined processes and improved tax compliance. However, it remains essential to investigate whether merely transitioning to electronic reporting suffices and to explore alternative management methods for interactions between businesses and regulatory authorities. This article aims to substantiate the patterns of change in tax relations due to the evolution of information technologies and to evaluate alternative options for ensuring the accuracy of tax reporting metrics, which could enhance tax compliance levels. Tax management, a subset of overall management, allows for the assessment and analysis of the impact of the tax environment on business operations amidst uncertainty. The challenges posed by the evolving tax landscape, including legislative volatility and subjective interpretations by regulatory bodies, necessitate a reevaluation of tax management practices. Furthermore, the increasing volume of data enables tax administrations to focus limited resources on addressing serious tax violations. This dynamic calls for a shift towards automation and digitization of accounting practices, paving the way for electronic audits. Despite the progress in electronic administration, the core criterion for tax compliance remains the submission of accurate tax reports and the fulfillment of tax obligations. The article discusses the OECD's recommendations for developing alternative cooperation frameworks between tax authorities and businesses, emphasizing the need for transparency and predictability in tax relations. In conclusion, successful transformation of tax relations between businesses and the state requires more than just electronic reporting; it necessitates a unified source of information for assessing tax risks and ensuring compliance. Ukraine is encouraged to adopt advanced practices for identifying tax risks and facilitating electronic tax audits, thereby enhancing the overall efficacy of tax administration

Mediating effects of occupational self-efficacy on the relationship of authentic leadership and job engagement

Purpose(1) This research aims to identify the relationship between authentic leadership (AL) and job engagement (JE) perceived by university teachers and (2) to investigate the relationship between AL and JE by the mediation of occupational self-efficacy (OSE).Design/methodology/approachThis research is descriptive in nature, and thus, a quantitative research method is used to find the impact of AL on employee work engagement and the mediating role of employee trust and OSE. In this research, convenience sampling technique was used, a type of non-probability sampling method where the sample is taken from a group of people who are easily accessible. The sample chosen for this research comprised of 95 employees working at different universities in Bangladesh. Primary and secondary data collection methods are being used in this research. The data are collected from primary sources through questionnaires with close-ended questions.FindingsThe findings of this study support the previous studies Hassan and Ahmed (2011) indicate that the authentic behavior of leaders promotes healthy work environment that fosters the trust level of employees. When leaders are authentic, genuine and honest toward their employees and maintain transparency in an organization, it influences and motivates employees' work engagement. Furthermore, the results are supported by Hsieh and Wang’s (2015) research, which found that the relational transparency behavior exhibited by authentic leaders influences employees' self-efficacy (SE). When a leader openly shares ideas, opinions and clearly states what is expected from them, it will increase employees’ OSE and makes them more willing to get themselves engaged.Research limitations/implicationsThe limitations of this study were the shortage of time constraints, due to which a quantitative method was adopted to gather the data. The sample size was comprised of 95 respondents and does not represent the entire population of Bangladesh. To analyze the data, we have used the convenience sampling technique, which does not cover every sector of Bangladesh. Moreover, employees were reluctant to provide accurate data. This study is based on the perspective of university teachers only and does not explore AL from supervisors’ perspectives. Further research is required to explore this relationship from the perspective of both supervisor and employee. The sample size should be increased to cover the other regions of Bangladesh in order to represent the population. Cultural variables may also be included for future research purposes to examine the relationship between AL and work engagement because the culture of an organization determines the leadership style of a leader.Practical implicationsDespite the recent attention from government universities to develop the performance of public sector teaching staff, scientific public management research is developing unfortunately restricted (Osborne, 2016). Moreover, the findings of this study depict the importance to understand the constructions like leaders' authenticity that lead to the promotion of confidence in their employees and, as such, an increase in their JE and performance. In managerial implication, this study has provided useful information to the management of the private and public sectors. With this information, the management will be able to know how to increase the engagement and commitment of employees. This research will help academic professionals in public and private sector universities to know how AL style positively influences employees’ engagement.Originality/valueThis is an original work with practical value.

Актуальные проблемы борьбы с «серыми» зарплатами и нелегальной занятостью в Российской Федерации

This article discusses cooperation between the Russian Federal Tax Service and the Federal Service for Labor and Employment to combat gray wages and illegal employment. The main idea is that cooperation between these agencies will help prevent unofficial employment and illegal payments to workers, leading to greater transparency and legality in labor relations. Exchange of information, joint analytics and use of modern technologies will allow to control labor reporting more effectively, identify violations and apply appropriate sanctions.

Minimum levels of interpretability for artificial moral agents

AbstractAs artificial intelligence (AI) models continue to scale up, they are becoming more capable and integrated into various forms of decision-making systems. For models involved in moral decision-making (MDM), also known as artificial moral agents (AMA), interpretability provides a way to trust and understand the agent’s internal reasoning mechanisms for effective use and error correction. In this paper, we bridge the technical approaches to interpretability with construction of AMAs to establish minimal safety requirements for deployed AMAs. We begin by providing an overview of AI interpretability in the context of MDM, thereby framing different levels of interpretability (or transparency) in relation to the different ways of constructing AMAs. Introducing the concept of the Minimum Level of Interpretability (MLI) and drawing on examples from the field, we explore two overarching questions: whether a lack of model transparency prevents trust and whether model transparency helps us sufficiently understand AMAs. Finally, we conclude by recommending specific MLIs for various types of agent constructions, aiming to facilitate their safe deployment in real-world scenarios.

The Relationship between School Managers' Authentic Leadership Behaviors and Teachers' Emotional Labor Behaviors

This study examines the relationship between authentic leadership behaviors of school administrators and emotional labor behaviors of teachers. A total of 426 teachers working in Istanbul participated in the study. In this quantitative study using relational survey model, Demographic Information Form, Authentic Leadership Scale and Emotional Labor Scale were used in the data collection process. As a result of the study, it was found that teachers' emotional labor behaviors and deep acting sub-dimension did not differ significantly according to gender. However, they differed in the sub-dimensions of surface acting and genuine emotions. While there were significant differences in general emotional labor level and genuine emotions sub-dimension according to age variable, there were no significant differences in surface acting and deep acting sub-dimensions. It was observed that teachers who chose the teaching profession voluntarily had a higher level of genuine emotions than those who chose the teaching profession with the influence of family and environment. A positive relationship was found between self-awareness, balanced processing and an internalized moral perspective, sub-dimensions of authentic leadership, and emotional labor behaviors. No significant relationship was found between relational transparency and emotional labor behaviors.

Learning to imitate facial expressions through sound

The question of how young infants learn to imitate others’ facial expressions has been central in developmental psychology for decades. Facial imitation has been argued to constitute a particularly challenging learning task for infants because facial expressions are perceptually opaque: infants cannot see changes in their own facial configuration when they execute a motor program, so how do they learn to match these gestures with those of their interacting partners? Here we argue that this apparent paradox mainly appears if one focuses only on the visual modality, as most existing work in this field has done so far. When considering other modalities, in particular the auditory modality, many facial expressions are not actually perceptually opaque. In fact, every orolabial expression that is accompanied by vocalisations has specific acoustic consequences, which means that it is relatively transparent in the auditory modality. Here, we describe how this relative perceptual transparency can allow infants to accrue experience relevant for orolabial, facial imitation every time they vocalise. We then detail two specific mechanisms that could support facial imitation learning through the auditory modality. First, we review evidence showing that experiencing correlated proprioceptive and auditory feedback when they vocalise – even when they are alone – enables infants to build audio-motor maps that could later support facial imitation of orolabial actions. Second, we show how these maps could also be used by infants to support imitation even for silent, orolabial facial expressions at a later stage. By considering non-visual perceptual domains, this paper expands our understanding of the ontogeny of facial imitation and offers new directions for future investigations.

Basel framework for corporate governance of banks

The Basel framework for bank corporate governance is a set of international guidelines and standards established by the Basel Committee on Banking Supervision, which plays a crucial role in setting the corporate governance practices of banks around the world, actively contributing to improving stability, risk management and compliance with national and international regulations applicable to banks. This regulatory framework outlines the principles and requirements related to risk management, capital adequacy, internal controls, transparency of bank shareholders and customer relations, but there is a strong emphasis on board oversight, accountability and the alignment of incentives with long-term sustainability. Banks are currently implementing Basel IV - the continuation of Basel III standards, developed in response to the deficiencies in financial regulation revealed by the 2007 financial crisis, with the aim of strengthening bank capital requirements by increasing minimum capital requirements, holding high-quality liquidity and decrease in bank leverage.

Crime, punishment, and detention in secure psychiatric hospital.

Many legal jurisdictions offer some form of hospital diversion and disposal as an alternative to incarceration in prison for mentally disordered offenders. Such diversion is commonly understood as offering a non-punitive alternative in terms of sentencing decisions. However, complete loss of responsibility with respect to acts of violence is rare and indicative of extreme degrees of mental disorder. This raises challenges for sentencers when considering disposal options. From the perspective of the patient and healthcare providers while hospital may be framed as non-punitive, it still involves marked loss of freedom and rights. In this essay, it is argued that failure to acknowledge the punitive element, inherent in hospital detention, risks its repression, and a false dichotomy being established with prison being seen as solely punitive and hospital as solely therapeutic. It is suggested that this division is unhelpful, even potentially harmful, and that a synthesis as solution to this dialectic opposition may be generative in terms of therapeutic work in hospitals, clarification of the role of hospitals in terms of criminal justice disposal, and greater transparency in relation to multi-agency working and the social circumstances of patients detained in secure hospitals. Further work to understand this process is suggested with a particular emphasis being placed on the experience of specific groups of patients, such as women, who may find themselves in a notably precarious state within secure care.

RELATIONAL TRANSPARENCY OF SCHOOL HEADS AS A CONSTRUCT OF PROACTIVE BEHAVIOR OF PUBLIC SCHOOL ELEMENTARY TEACHERS IN PANABO CITY DIVISION

The study explored the relationship of relational transparency of school heads and proactive behavior of teachers in public elementary schools of Panabo City Division. Also, it investigated the association of the involved variables and the domains of relational transparency of school heads that significantly influenced proactive behavior of teachers. With the use of probability sampling, 150 secondary teachers in the public schools were selected as the respondents. Utilizing the descriptive-correlational survey method, the data collated were analyzed through the use of Mean, Product-Moment correlation and Regression Analysis. Results revealed that there was an extensive relational transparency of school heads and an extensive proactive behavior of teachers. Furthermore, there was a significant relationship between the two variables. Moreover, all domains of relational transparency of school heads were found to have significantly influenced on proactive behavior of teachers. Based on the findings, it was further suggested that higher officials in the Department of Education may identify means on how to help the school heads in strengthening their relational transparency to strengthen the proactive behavior of teachers. More so, future researchers may further explore the involved variables considering other factors and research methods. KEYWORDS: Relational transparency, proactive behavior, Panabo City Division

The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort

Using a real-effort experiment, we investigate individuals’ simultaneous decisions regarding how much effort to exert and how to allocate this effort when working on a productive task (productive effort) and sharing knowledge (knowledge-sharing effort). Specifically, we examine the effects of relative performance information (RPI) and the transparency of individual knowledge-sharing decisions (transparency). We find that RPI increases productive effort but reduces knowledge-sharing effort over time. In contrast, transparency does not influence productive effort but increases knowledge-sharing effort. Furthermore, the results indicate that transparency can counteract the adverse effect of RPI on knowledge-sharing effort over time without impeding productive effort. We link our results to the psychological concepts of social comparison, impression management, and reciprocity. Implications for research and practice are discussed.