Abstract We present MomentEmu, a general-purpose polynomial emulator for fast and interpretable mappings between theoretical parameters and observational features. The method constructs moment matrices to project simulation data onto polynomial bases, yielding symbolic expressions that approximate the target mapping. Compared to neural-network-based emulators, MomentEmu offers negligible training cost, millisecond-level evaluation, and transparent functional forms. As a proof-of-concept demonstration, we develop two emulators: PolyCAMB-Dℓ, which maps six cosmological parameters to the CMB power spectra (TT, EE, BB, TE), and PolyCAMB-peak, which enables a bidirectional mapping between the cosmological parameters and the acoustic peak features of $D_\ell ^{\rm TT}$. PolyCAMB-Dℓ achieves sub-percent accuracy over multipoles ℓ ≤ 4050, while PolyCAMB-peak also attains comparable precision and produces symbolic forms consistent with known analytical approximations. The method is well suited for forward modelling, parameter inference, and uncertainty propagation, particularly when the parameter space is moderate in dimensionality and the mapping is smooth. MomentEmu offers a lightweight and portable alternative to regression-based or black-box emulators in cosmological analysis.

This study aims to analyze the impact of carbon emission disclosure on firm value, with sustainability performance as a mediating variable. This study focuses on palm oil and mining companies listed on the Indonesia Stock Exchange (IDX) with 105 data points for the period 2019–2023. Carbon emission disclosure is a form of corporate transparency in managing environmental impacts and is increasingly a major concern for stakeholders, particularly investors. However, the direct relationship between carbon emission disclosure and firm value remains a gap in various previous studies. This study used a panel data regression with a fixed effects model equipped with robust standard errors (clustered by company). Carbon emission disclosure is measured using the Global Reporting Initiative (GRI) 305: Emissions index, Sustainability performance with Environmental, Social, and Governance (ESG) score as the proxy for sustainability performance, and firm value by the Tobin's Q ratio. The results indicate that carbon emission disclosure has a direct effect on firm value. However, ESG in this study does not mediate the relationship between carbon emission disclosure and firm value. The implications of this research are expected to be a reference for companies in increasing sustainability transparency and for regulators in formulating policies for carbon emission disclosure and its incentive mechanism.

Machine learned potentials based on artificial neural networks are becoming a popular tool to define an effective energy model for complex systems, either incorporating electronic structure effects at the atomistic resolution, or effectively renormalizing part of the atomistic degrees of freedom at a coarse-grained resolution. One main criticism regarding neural network potentials is that their inferred energy is less interpretable than in traditional approaches, which use simpler and more transparent functional forms. Here we address this problem by extending tools recently proposed in the nascent field of explainable artificial intelligence to coarse-grained potentials based on graph neural networks. With these tools, neural network potentials can be practically decomposed into n-body interactions, providing a human understandable interpretation without compromising predictive power. We demonstrate the approach on three different coarse-grained systems including two fluids (methane and water) and the protein NTL9. The obtained interpretations suggest that well-trained neural network potentials learn physical interactions, which are consistent with fundamental principles.

Local Government Financial Reports (LKPD) represent a form of transparency and accountability in regional financial management, evaluated through audit opinions issued by the Supreme Audit Agency (BPK). However, over the past three years, the quality of audit opinions on LKPD in Indonesia has declined, prompting the need to analyze the factors influencing this trend. This study aims to investigate the effects of audit findings, follow-up on audit recommendations, local government size, resolution of regional losses, and timeliness of financial report submission on LKPD audit opinions. Employing a quantitative research design, this study utilizes secondary data from the financial reports of 495 local governments in Indonesia spanning 2021 to 2023. Data analysis was conducted using logistic regression with SPSS version 26. The results indicate that audit findings negatively affect LKPD audit opinions, while timely submission of financial reports and follow-up on audit recommendations have a positive impact. Meanwhile, local government size and resolution of regional losses do not show a significant influence on LKPD audit opinions in Indonesia.

ABSTRACT Accounting and sustainability disclosures provide transparency to mining waste management and yet, negative social and environmental outcomes still occur. Corruption, understood as the devastation of the poor, can be limited through disclosures given to stakeholders as a form of transparency. Using mandated sustainability and accounting reports, a longitudinal descriptive case is built on two events from Brazil looking at transparency through the role of accounting and sustainability disclosures to enhance our understanding of fertile grounds for corrupt practices in Latin America. The appearance of transparency, facilitated by corrupt practices and actors, and its links with environmental and social disasters, is explored through performativity theory. We ask if accounting reports resulting from professional practices and artefacts have the potential to deter corruption in publicly traded companies more than mandated environmental and social reports. Saying something can produce a real outcome that changes reality; therefore, this study counts specific words and how they are used in sustainability and accounting reports before and after each event. We conclude that despite accounting reports give the appearance of more transparency than sustainability reports, neither the apparent transparency nor the silence was able to avoid social catastrophes in Brazil affecting poor rural areas. Accounting practices and artefacts provide more disclosures increasing the visibility of suspected corruption, with the difference explained by the extensive accounting regulation that restricts management exclusionary practices in their reports performativity. Mining waste management transparency is enacted when government officers, managers and auditors can engage in corrupt practices by avoiding visibilities of geological audits.

The cooperative binding of molecular agents onto a substrate is pervasive in living systems. To study whether a system shows cooperativity, one can rely on a fluctuation analysis of quantities such as the number of substrate-bound units and the residence time in an occupancy state. Since the relative standard deviation from the statistical mean monotonically decreases with the number of binding sites, these techniques are only suitable for small enough systems, such as those implicated in stochastic processes inside cells. Here, we employ a general-purpose grand canonical Hamiltonian description of a small one-dimensional (1D) lattice gas with either nearest-neighbor or long-range interactions as prototypical examples of cooperativity-influenced adsorption processes. First, building upon previous work on finite-size one-dimensional Ising-type models, we elucidate how the strength and sign of the interaction potential between neighboring bound particles on the lattice determine the intensity of the fluctuations of the mean occupancy and the nature of bound particle-particle correlations. We present our theoretical results, which extend beyond standard analysis, in a novel, physically transparent form. We explore simple limiting cases of the parameter space in greater detail, examine the complete probability distribution functions for occupation, and relate these to the shape and strength of the fluctuations. Second, we leverage these relationships to compare the theoretical predictions of our model to data from single molecule experiments on bacterial flagellar motors (BFM) of Escherichia coli. In this way, we find evidence that cooperativity controls the mechano-sensitive dynamical assembly of the torque-generating units, the so-called stator units, onto the BFM and thereby arrive at an estimate of the stator-stator interaction potential from our fluctuation analysis. Furthermore, we attempt to clarify the link between occupation fluctuations and the adaptability of the BFM. Finally, we conclude that the system resides in a sweet spot of the parameter space (phase diagram) with characteristics suitable for a smoothly and widely adaptive system, while minimizing fluctuations.

Abstract We study the resonance and dynamics of a three-level V-type system strongly driven by a quasiperiodic bichromatic field by making use of a unitary-transformation (UT) method. The UT is used to construct a periodic effective Hamiltonian which incorporates the effects of counter-rotating couplings and takes a physically transparent form, and the Floquet theory is used to calculate transition probabilities. By comparing the UT results with those from the rotating-wave approximation (RWA) and generalized Floquet theory, we illustrate that the UT method captures not only accurate resonance structures but also dynamics of the driven V system in a strong-driving regime where the RWA breaks down. We show that there are two dynamical features, namely, peak-dip structures and beat behaviors, which are ascribed to a time-dependent coupling between the two upper levels due to the counter-rotating terms and cannot be described by a RWA Hamiltonian. Moreover, we show that the effective Hamiltonian can be used to calculate higher-order Bloch-Siegert shifts, which is another feature caused by the counter-rotating terms. Present work offers insights into the role of counter-rotating couplings in a bichromatically driven three-level system.

The phenomenon of transparency, conventionally studied in three and higher level atomic systems, is extended to the case of a two-level system (TLS), where we use a semiclassical framework to describe the transparent propagation of classical fields in a medium of TLS scatterers. We demonstrate a new form of transparency with fast pulses, accounting for the initial state of the TLS, which we call phase-dependent transparency. Using the phenomenon of photon locking, we showed that TLSs initialized in maximum coherence states exhibit transparency to resonant fields when there is phase-matching between the phase of the atomic coherence and that of the probe field. An application to the problem of all-optical switching is also discussed, where on-demand transmission is generated by controlling the relative phase between a π/2 pump pulse and the transmitted probe pulse.

The Jogja Planning Gallery (JPG) is a strategic initiative designed by the Yogyakarta City Government to address the challenges of increasingly rapid and uncontrolled urban development. Yogyakarta is known as a historic city with high appeal in the tourism and education sectors, and as a favorite place to live, especially for the elderly. The high interest of people from outside the region to settle in Yogyakarta has led to a surge in development that is not in line with the established urban spatial plan. For this reason, the Yogyakarta City Government plans to build the Jogja Planning Gallery (JPG) which will be located at Jalan Malioboro No. 56 and No. 54, precisely on the land of Teras 2 Malioboro and the DIY DPRD Building. This location was chosen because it is part of the philosophical axis – an imaginary axis created by Sultan Hamengkubuwono I as the basis for the spatial planning of Yogyakarta City. JPG is designed as an information gallery that presents the development vision of the Yogyakarta City Government, as well as a form of transparency regarding future city development plans. This gallery will also display the evolution of the face of Yogyakarta City from the past, present, and future. Through JPG, it is hoped that the public will gain a better understanding of the direction of urban development and be encouraged to actively participate in creating a comfortable, sustainable, and distinctive city. Keywords:, ,

Abstract We test two ways to improve revenue collection efficiency for water and sanitation utilities: (i) face-to-face engagement between utility staff and customers and (ii) contract enforcement for service disconnection due to nonpayment in the form of transparent and credible disconnection notices. Engagement has no effect, while enforcement significantly increases payment. We find no effect on access to water, perceptions of the utility, relationships between tenants and property owners, or on tenant mental well-being nine months after the intervention. These results suggest that transparent contract enforcement was effective at improving revenue collection efficiency without incurring significant observed social or political costs.

The digital transformation has significantly increased the demand for fast, stable, and transparent internet access. The surge in internet users, particularly in the post-COVID-19 era, has made internet services a primary necessity. PT Olean Telematika as an Internet Service Provider (ISP) utilizing Fiber To The Home (FTTH) technology, needs to implement a monitoring system capable of displaying customer activity in real time as a form of service transparency. This study aims to develop and evaluate a leaderboard system based on Mikrotik API that presents bandwidth usage rankings of ISP customers. The system was developed using the Waterfall model and integrated with PHP and MySQL to manage customer upload and download activity dat. Rankings are visually displayed through a web-based interface. This paper evaluated the system using the System Usability Scale (SUS) instrument with 30 active users, resulting in an average score of 75.63, which falls into the “good” category. These results indicate that the system is not only functional but also positively received by users. The leaderboard system is effective in enhancing service transparency and supporting data-driven decision-making by ISPs to improve customer satisfaction.

Abstract Modern chemical biology and multi-omics approaches capture far more data than can be digested in human readable form, creating an opportunity for machine-based methods to significantly expand the boundaries of scientific knowledge. Artificial intelligence (AI) methods promise to fill this gap, however significant challenges remain to adapt machine learning (ML) based approaches to data that is noisy, complex, and bespoke while still preserving the transparency required for scientific and regulatory decision making. Herein we describe a novel approach combining knowledge graphs and centrality algorithms, allowing the construction of systems that are scalable, robust to noise, concise, and perhaps most importantly, highly transparent. The central construct, which we have termed a “focal graph”, can seamlessly integrate information across multiple, diverse, complex data sets, including large-scale chemical biology and multi-omics data. Focal graphs can be combined with agentic large language models (LLMs) as part of retrieval-augmented generation (RAG) strategies to build intelligent, autonomous workflows for discovery of new targets, biomarkers, and combination treatment strategies. Importantly, unlike ML methods, our focal graph approach preserves the provenance of the underlying experimental data, allowing the processes and conclusions to be examined and evaluated in tremendous detail by human or machine-based methods. Using focal graphs combined with agentic LLMs and workflow automation, we can plan and execute research programs that lead to the discovery of entirely novel biological insights, including new potential biomarkers, original drug targets, drug repurposing strategies, and combination therapy hypotheses. Here we present the theoretical underpinnings of focal graphs and their automation, as well as sharing selected findings related to novel disease therapeutic and biomarker strategies. These results derive their support from multiple, diverse, large-scale experimental data sets, with full transparency with respect to the experimental basis of the discoveries. As these autonomous systems become more sophisticated and are given access to more data and computational power, they can be expected to generate insights with increasing levels of novelty and experimental support. More information is available at www.plexresearch.com. Citation Format: Jedidiah Gaetz, Timothy R. Wall, Eleni S. Stylianou, Ehab Khalil, Oren Levy, Douglas W. Selinger. A fully transparent and automatable form of AI for biomarker and new target discovery using diverse multi-omics data [abstract]. In: Proceedings of the AACR Special Conference in Cancer Research: Artificial Intelligence and Machine Learning; 2025 Jul 10-12; Montreal, QC, Canada. Philadelphia (PA): AACR; Clin Cancer Res 2025;31(13_Suppl):Abstract nr A019.

Islamic boarding schools are non-profit organizations operating in the fields of education and religion. Non-profit organizations are organizations that are run by seeking their own capital by increasing profits, receiving donations from individuals or groups. Therefore, it is necessary to record cash disbursements as a form of accountability and transparency to related parties. This research aims to analyze the financial reports of the Hajar Aswad Islamic Boarding School and describe the preparation of the financial reports of the Hajar Aswad Islamic Boarding School based on the Islamic Boarding School Accounting Guidelines. This research uses a qualitative descriptive research method. The data used is primary and secondary data. Data collection was obtained through observation, interviews and documentation techniques and its validity was tested using the technical triangulation method. The data analysis technique uses qualitative analysis techniques, namely the stages of data reduction, data presentation, and drawing conclusions/verification. The results of this research found that the Hajar Aswad Islamic Boarding School was deemed not to have presented adequate financial reports and was not based on the Islamic Boarding School Accounting Guidelines because the Islamic boarding school did not know and understand the Islamic Boarding School Accounting Guidelines. The Hajar Aswad Islamic Boarding School only presents a cash flow report containing information on cash in and cash out, while the financial position report, activity report and notes to the financial report have not been presented.

Micro, Small, and Medium Enterprises (MSMEs) have an important role in supporting the regional economy. Amid the development of the sharia economic system in Indonesia, MSMEs are expected to be able to adopt sharia principles in their operational and financial activities. This study aims to analyze the role of MSMEs in building a sharia economy in Karawang City, as well as to identify challenges and strategies for its implementation. The method used is descriptive qualitative with a literature study approach and field observation. The results of the study indicate that some MSMEs in Karawang have implemented sharia principles in the form of usury-free financing, clear contracts, and business transparency. However, there are still many MSME actors who do not fully understand Sharia economics. Therefore, the active role of local governments and sharia financial institutions is needed in fostering and educating sharia-based MSMEs.

Many Indonesian companies struggle with limited board effectiveness and inadequate corporate governance structures, which in turn impede their sustainability performance. Instead of prioritizing sustainability as a strategic goal, most firms in Indonesia view it as just a compliance obligation. The main objective of this study is to analyze the influence of board size, board independence, meeting frequency, and meeting attendance rate on sustainability performance. Information for this research was gathered from the yearly and sustainability reports of firms listed on the Indonesia Stock Exchange between the years 2018 and 2022. Companies that released sustainability reports during this time frame were chosen for the sample using purposive sampling method. The analysis of data utilized the panel regression technique in conjunction with the Eviews tool for analysis. The results from the regression analysis indicate a clear and positive impact of board independence and attendance rate at meetings on sustainability performance. On the other hand, the size of the board and the frequency of meetings do not seem to have a significant impact on sustainability performance. This research can be a reference for future researchers and for companies to evaluate and optimize corporate governance so as to increase transparency and support the achievement of sustainability performance. The novelty of this article lies in the research focus on companies that publish sustainability reports in developing countries, namely Indonesia as a form of transparency of sustainability performance.

The implementation of the supervisory function by the Village Consultative Body (BPD) plays a crucial role in supporting the creation of transparent, accountable, and participatory village governance. BPD functions as a representative institution of the village community that oversees the administration of government, including the management of village finances and the implementation of public policies at the village level. However, in practice, various challenges still hinder the optimal execution of this function. This study aims to examine in depth the implementation of the supervisory function of BPD in Tabore Village, Mantangai Subdistrict, Kapuas Regency. The study uses a qualitative approach with a descriptive case study method. Data were collected through observation, in-depth interviews, documentation, and literature review. The research informants consist of village government officials, BPD members, and community leaders. Data analysis was conducted using Miles and Huberman’s interactive model, which includes data reduction, data display, and conclusion drawing/verification. The results show that the BPD of Tabore Village has carried out its supervisory functions in accordance with the theory of Juliantara (2005) as cited in Ngga (2022), which includes: (1) supervision of the implementation of Village Regulations, (2) supervision of the Village Revenue and Expenditure Budget (APBDes), and (3) supervision of decisions made by the Village Head. These three aspects have been implemented effectively by the BPD, which also actively involves the community in village deliberations as a form of transparency and public accountability. Nevertheless, the effectiveness of supervision still needs to be improved, particularly through institutional capacity building, enhancing the quality of community participation, and strengthening the synergy between BPD and the Village Government to achieve optimal and responsive village governance.

This study examines the phenomenon of content commodification in digital media, especially in advertorial practices that appear on the online media of the Tribun Sumsel during the 2024 Palembang Mayor Election campaign. The primary focus of the study is how advertorials, which are supposed to be a transparent form of advertising, further blur the line between news and advertising, which risks undermining journalistic objectivity. This study uses qualitative descriptive methods through in-depth interviews and content analysis to explore the dynamics of implementing journalistic firewall boundaries between the newsroom and the business space in the media. The findings show that the media is increasingly prioritizing commercial and political interests by producing content that cannot be distinguished from news and advertorial. This practice has the potential to reduce the credibility of the media and obscure the function of the press as an agent of power supervision. This study shows the importance of maintaining the difference in quality of the content of news texts and editorial texts to avoid information ambiguity by improving the quality of journalistic work. Because journalistic firewalls do not only refer to technical restrictions by emphasizing advertorial columns with news alone, but also by differentiating the writing quality of both. Maintaining journalistic firewalls is essential to ensuring that the media remains an objective and independent source of information for the public.

Financial performance reporting in the context of sustainability has become increasingly important in recent years. This study aims to analyze the role of financial perfomance evaluation in the context of business sustainability. The results show that financial performance evaluation not only assesses current operational effectiveness but also serves as a predictor of business sustainability in the future. In the context of business sustainability, financial performance evaluation not only measures financial output but also efficient resource management. An Inclusive and comprehensive approach is needed to connect these two aspects. This reaseach is expected to provide guidance for business practitioner and polcymakers in formulating sustainability strategies that are integrated with their financial performance evaluation.

This article builds on the literature focusing on institutional transparency by historically and ethnographically investigating normative discourses associated with the development of electronic voting machines (EVMs) in postcolonial India. Specifically, we trace the role of transparency in the context of scientific knowledge production, which unfolds in a postcolonial context. Interpreting our archive, we argue that the Electoral Commission of India (ECI) has engaged in forms of performative transparency with Indian publics in order to shape the field in which electoral technologies in India evolve and how they are ethically assessed. Rather than only solicit wider public participation in the creation of EVMs, by disclosing relevant data or design elements to the Indian public, we observe that the ECI, which is charged with the enterprise of advancing electoral practices and its associated technological media, also engages in acts of transparency and secrecy during various periods of public debate regarding innovation and socio-technical and political-institutional development. We analyse the manners in which the ECI has designed and implemented the use of EVMs, often under a shroud of secrecy, on the one hand, while also striving to publicly announce India’s arrival as a world leader through the use of platform technologies in the context of election management, on the other. Based on archival and ethnographic evidence that we collected, we argue that the ECI has sought to generate stable arrangements for itself in the context of contention around EVMs, arrangements which are generative of socio-technical ensembles which strive to ethically legitimate and improve EVMs and Indian election management. We describe how the ECI uses transparency to secure public confidence in EVMs while also being secretive about the internal design of EVMs as a way to claim that the devices are physically tamperproof. Entangled together as they are, we illustrate how the Commission’s strategic employment of transparency and secrecy, and the countermoves of the anti-EVM movement, the latter of which stems from a perpetual suspicion about the functioning of EVMs, creates a dynamic which is generative of technoscientific discovery. This investigation contributes insights from the arena of electoral contests in postcolonial South Asia to the study of technoscience history and ethics as well as advances the study of Indian elections through an examination of the design, deployment and public representations of EVMs.

The study aimed to explore the role of digital media in promoting governance principles in non-profit organizations in the Kingdom of Saudi Arabia. In light of rapid digital transformations, digital media has become an essential tool in supporting new forms of communication and transparency, enhancing the performance of non-profit organizations and their role in sustainable development. The study was conducted on non-profit organizations in the Kingdom of Saudi Arabia, where data was collected from employees to analyze the impact of digital media on governance practices. The study relied on the descriptive analytical approach. The study population consisted of employees in non-profit organizations in the Kingdom of Saudi Arabia, including administrators, volunteers, and key stakeholders such as donors and beneficiaries. The random sample method was followed, and the sample size amounted to (400) individuals from various job categories of administrators. The questionnaire was used as a study tool, and it was distributed electronically via the social media platforms of non-profit organizations. The most important results reached by the study were that digital media enhances transparency and accountability, which contributes to improving corporate governance, enhances internal control and financial disclosure, which leads to increased trust between institutions and stakeholders. The study recommended the importance of encouraging non-profit organizations to adopt digital media to enhance transparency and accountability.