Abstract: This paper shows the general perceptions of Spanish
university stakeholders in relation to the university’s annual reports
and the adequacy and potential of intellectual capital reporting. To
this end, a questionnaire was designed and sent to every member of
the Social Councils of Spanish public universities. It was thought that
these participants would provide a good example of the attitude of
university stakeholders since they represent the different social
groups connected with universities. From the results of this study we
are in the position of confirming the need for universities to offer
information on intellectual capital in their accounting information
model.
Abstract: Transparent nickel doped cobalt sulfide was fabricated
on a SnO2:F electrode and tested as an efficient electrocatalyst and as
an alternative to the expensive platinum counter electrode. In order to
investigate how this electrode could affect the electrical
characteristics of a dye-sensitized solar cell, we manufactured cells
with the same TiO2 photoanode sensitized with dye (N719) and
employing the same quasi-solid electrolyte, altering only the counter
electrode used. The cells were electrically and electrochemically
characterized and it was observed that the ones with the Ni doped
CoS2 outperformed the efficiency of the cells with the Pt counter
electrode (3.76% and 3.44% respectively). Particularly, the higher
efficiency of the cells with the Ni doped CoS2 counter electrode (CE)
is mainly because of the enhanced photocurrent density which is
attributed to the enhanced electrocatalytic ability of the CE and the
low charge transfer resistance at the CE/electrolyte interface.
Abstract: In its efforts to utilize the information and
communication technology to enhance the quality of public service
delivery, national and local governments around the world are
competing to introduce more ICT applications as tools to automate
processes related to law enforcement or policy execution, increase
citizen orientation, trust, and satisfaction, and create one-stop-shops
for public services. In its implementation, e-Government ICTs need
to maintain transparency, participation, and collaboration. Due to this
diverse of mixed goals and requirements, e-Government systems
need to be designed based on special design considerations in order
to eliminate the risks of failure to compliance to government
regulations, citizen dissatisfaction, or market repulsion.
In this article we suggest a framework with guidelines for
designing government information systems that takes into
consideration the special requirements of the public sector. Then we
introduce two case studies and show how applying those guidelines
would result in a more solid system design.
Abstract: This study aimed to identify the alignment of
understanding and assessment practices among secondary school
teachers. The study was carried out using quantitative descriptive
study. The sample consisted of 164 teachers who taught Form 1 and 2
from 11 secondary schools in the district of North Kinta, Perak,
Malaysia. Data were obtained from 164 respondents who answered
Expectation Alignment Understanding and Practices of School
Assessment (PEKDAPS) questionnaire. The data were analysed
using SPSS 17.0+. The Cronbach’s alpha value obtained through
PEKDAPS questionnaire pilot study was 0.86. The results showed
that teachers' performance in PEKDAPS based on the mean value
was less than 3, which means that perfect alignment does not occur
between the understanding and practices of school assessment. Two
major PEKDAPS sub-constructs of articulation across grade and age
and usability of the system were higher than the moderate alignment
of the understanding and practices of school assessment (Min=2.0).
The content focused of PEKDAPs sub-constructs which showed
lower than the moderate alignment of the understanding and practices
of school assessment (Min=2.0). Another two PEKDAPS subconstructs
of transparency and fairness and the pedagogical
implications showed moderate alignment (2.0). The implications of
the study is that teachers need to fully understand the importance of
alignment among components of assessment, learning and teaching
and learning objectives as strategies to achieve quality assessment
process.
Abstract: One of the best examples, in evolution of the public
procurement, from post-soviet countries are reforms carried out in
Georgia, which brought them close to international standards of
procurement. In Georgia, public procurement legislation started
functioning short after gaining independence. The reform has passed
several stages and came in the form as it is today. It should also be
noted, that countries with economy in transition, including Georgia,
implemented all the reforms in public procurement based on
recommendations and support of World Bank, the United Nations
and other international organizations.
The aim of first adopted law was regulation of the procurement
process of budget-organizations, transparency and creation of
competitive environment for private companies to access state funds
legally. The priorities were identified quite clearly in the wording of
the law, but operation/function of this law could not be reached on its
level, because of some objective and subjective reasons. The high
level of corruption in all levels of governance can be considered as a
main obstacle reason and of course, it is natural, that it had direct
impact on the procurement process, as well as on transparency and
rational use of state funds. These circumstances were the reasons that
reforms in this sphere continued, to improve procurement process, in
particular, the first wave of reforms began after several years. Public
procurement agency carried out reform with World Bank with main
purpose of smartening the procurement legislation and its
harmonization with international treaties and agreements. Also with
the support of World Bank various activities were carried out to raise
awareness of participants involved in procurement system.
Further major changes in the legislation were filed bit later, which
was also directed towards the improvement and smarten of the
procurement process. The third wave of the reform more or less
guaranteed the transparency of the procurement process, which later
became the basis for the rational spending of state funds. The reform
of the procurement system completely changed the procedures.
Carried out reform in Georgia resulted in introducing new
electronic tendering system, which benefit the transparency of the
process, after this became the basis for the further development of a
competitive environment, which become a prerequisite for the state
rational spending. Increased number of supplier organizations
participating in the procurement process resulted in reduction of the
estimated cost and the actual cost.
Assessment of the reforms in Georgia in the field of public
procurement can be concluded, that proper regulation of the sector
and relevant policy may proceed to rational and transparent spending
of the budget from country’s state institutions. Also, the business
sector has the opportunity to work in competitive market conditions
and to make a preliminary analysis, which is a prerequisite for future
strategy and development.
Abstract: The Ombudsman is a procedural mechanism that
provides a different approach of dispute resolution. The ombudsman
primarily deals with specific grievances from the public against
governmental injustice and misconduct. The ombudsman theory is
considered an important instrument to any democratic government.
This is true since it improves the transparency of the governmental
activities in a world in which executive power are rising. Many
countries have adopted the concept of Ombudsman but under
different terminologies. This paper will provide the different types of
Ombudsman and the common activities/processes of fulfilling their
mandates.
Abstract: Governments collect and produce large amounts of
data. Increasingly, governments worldwide have started to implement
open data initiatives and also launch open data portals to enable the
release of these data in open and reusable formats. Therefore, a large
number of open data repositories, catalogues and portals have been
emerging in the world. The greater availability of interoperable and
linkable open government data catalyzes secondary use of such data,
so they can be used for building useful applications which leverage
their value, allow insight, provide access to government services, and
support transparency. The efficient development of successful open
data portals makes it necessary to evaluate them systematic, in order
to understand them better and assess the various types of value they
generate, and identify the required improvements for increasing this
value. Thus, the attention of this paper is directed particularly to the
field of open data portals. The main aim of this paper is to compare
the selected open data portals on the national level using content
analysis and propose a new evaluation framework, which further
improves the quality of these portals. It also establishes a set of
considerations for involving businesses and citizens to create eservices
and applications that leverage on the datasets available from
these portals.
Abstract: Validity, integrity, and impacts of the IT systems of
the US federal courts have been studied as part of the Human Rights
Alert-NGO (HRA) submission for the 2015 Universal Periodic
Review (UPR) of human rights in the United States by the Human
Rights Council (HRC) of the United Nations (UN). The current
report includes overview of IT system analysis, data-mining and case
studies. System analysis and data-mining show: Development and
implementation with no lawful authority, servers of unverified
identity, invalidity in implementation of electronic signatures,
authentication instruments and procedures, authorities and
permissions; discrimination in access against the public and
unrepresented (pro se) parties and in favor of attorneys; widespread
publication of invalid judicial records and dockets, leading to their
false representation and false enforcement. A series of case studies
documents the impacts on individuals' human rights, on banking
regulation, and on international matters. Significance is discussed in
the context of various media and expert reports, which opine
unprecedented corruption of the US justice system today, and which
question, whether the US Constitution was in fact suspended. Similar
findings were previously reported in IT systems of the State of
California and the State of Israel, which were incorporated, subject to
professional HRC staff review, into the UN UPR reports (2010 and
2013). Solutions are proposed, based on the principles of publicity of
the law and the separation of power: Reliance on US IT and legal
experts under accountability to the legislative branch, enhancing
transparency, ongoing vigilance by human rights and internet
activists. IT experts should assume more prominent civic duties in the
safeguard of civil society in our era.
Abstract: Logistics distributors face the issue of having to
provide increasing service levels while being forced to reduce costs at
the same time. Same-day delivery, quick order processing and rapidly
growing ranges of articles are only some of the prevailing challenges.
One key aspect of the performance of an intra-logistics system is how
often and in which amplitude congestions and dysfunctions affect the
processing operations. By gaining knowledge of the so called
‘performance availability’ of such a system during the planning stage,
oversizing and wasting can be reduced whereas planning
transparency is increased. State of the art for the determination of this
KPI is simulation studies. However, their structure and therefore their
results may vary unforeseeably. This article proposes a concept for
the establishment of ‘certified’ and hence reliable and comparable
simulation models.
Abstract: To measure or asses any government’s efficiency we need to measure the performance of this government in regards to the quality of the service it provides. Using a technological platform in service provision became a trend and a public demand. It is also a public need to make sure these services are aligned to values and to the whole government’s strategy, vision and goals as well. Providing services using technology tools and channels can enhance the internal business process and also help establish many essential values to government services like transparency and excellence, since in order to establish e-services many standards and policies must be put in place to enable the handing over of decision making to a mature system oriented mechanism. There was no doubt that the Sultanate of Oman wanted to enhance its services and move it towards automation and establishes a smart government as well as links its services to life events. Measuring government efficiency is very essential in achieving social security and economic growth, since it can provide a clear dashboard of all projects and improvements. Based on this data we can improve the strategies and align the country goals to them.
Abstract: After the first acquaintance with internet in April 1993, number of internet users increased rapidly in Turkey. Almost half of the population between 16-74 age group use internet in the country. Hospitals are one of the areas where the internet is intensively being used like many other businesses. As a part of public relations application, websites are important tools for hospitals to reach a wide range of target audience within and outside the organization. With their websites, hospitals have opportunities to give information about their organization, strengthen their image, compete with their rivals, interact with shareholders, reflect their transparency and meet with new audiences. This study examines web sites of totally 34 hospitals which are located in Konya. Institutions are categorized as public and private hospitals and then three main research categories are determined: content, visual and technical. Main and sub categories are examined by using content analysis method. Results are interpreted in scope of public and private institutions and as a whole.
Abstract: The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.
Abstract: L-asparagine admixture Paranitrophenol (LAPNP) single crystals were grown successfully by solution method with slow evaporation technique at room temperature. Crystals of size 12mm×5 mm×3mm have been obtained in 15 days. The grown crystals were Brown color and transparent. The solubility of the grown samples has been found out at various temperatures. The lattice parameters of the grown crystals were determined by X-ray diffraction technique. The reflection planes of the sample were confirmed by the powder X-ray diffraction study and diffraction peaks were indexed. Fourier transform infrared (FTIR) studies were used to confirm the presence of various functional groups in the crystals. UV–visible absorption spectrum was recorded to study the optical transparency of grown crystal. The nonlinear optical (NLO) property of the grown crystal was confirmed by Kurtz–Perry powder technique and a study of its second harmonic generation efficiency in comparison with potassium dihydrogen phosphate (KDP) has been made. The mechanical strength of the crystal was estimated by Vickers hardness test. The grown crystals were subjected to thermo gravimetric and differential thermal analysis (TG/DTA). The dielectric behavior of the sample was also studied
Abstract: The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions.
Abstract: This paper attempts to investigate the effect of corporate governance and shareholder monitoring mechanisms on cost of debt of Malaysian listed firms. We assess the quality of corporate governance using comprehensive corporate governance index, which consists of 139 items in six broad categories. We classify shareholder monitoring mechanisms into concentrated ownership, family, insider and government ownerships. Using panel sample from 2003 to 2007, regression results show that high corporate governance quality and concentrated ownership lower firm cost of debt. Debt issuers consider board structure and procedures, board compensation practices, accountability and audit, transparency and social and environmental activities as integral components of a good corporate governance framework.
Abstract: In this manuscript, we produced neat electrospun poly(o-methoxyaniline) (POMA) fibers and utilized it for applying the growth of neural stem cells. The transparency and morphology of as-prepared POMA fibers was characterized by UV-visible spectroscopy and scanning electron microscopy, respectively. It was found to have no adverse effects on the long-term proliferation of the neural stem cells (NSCs), retained the ability to self-renew, and exhibit multipotentiality. Results of immunofluorescence staining studies confirmed that POMA electrospun fibers could provide a great environment for NSCs and enhance its differentiation.
Abstract: Poverty is a multi-facet phenomenon in today’s globalised world. It is rooted in various causes and there are also multiple ways to do away with it. This paper begins with a review on the definitions and measurement of poverty and followed by discussing the various causes of poverty. This paper specifically identifies corruption, education, political instability, geographical characteristics, ineffective local governance and government policies as the causes of poverty. It then suggests possible solutions or recommendations to eradicate poverty based on the causes discussed earlier. Some of the suggestions include strengthening democratic transparency and government budget transparency, public awareness, creation of a framework for economic growth and transformation, and ways to increase the ability of the poor to raise their income.
Abstract: Malaysia has successfully applied economic planning
to guide the development of the country from an economy of
agriculture and mining to a largely industrialised one. Now, with its
sights set on attaining the economic level of a fully developed nation
by 2020, the planning system must be made even more efficient and
focused.
It must ensure that every investment made in the country, contribute
towards creating the desirable objective of a strong, modern,
internationally competitive, technologically advanced, post-industrial
economy. Cities in Malaysia must also be fully aware of the enormous
competition it faces in a region with rapidly expanding and
modernising economies, all contending for the same pool of potential
international investments.
Efficiency of urban governance is also fundamental issue in
development characterized by sustainability, subsidiarity, equity,
transparency and accountability, civic engagement and citizenship, and
security. As described above, city competitiveness is harnessed
through 'city marketing and city management'.
High technology and high skilled industries, together with finance,
transportation, tourism, business, information and professional
services shopping and other commercial activities, are the principal
components of the nation-s economy, which must be developed to a
level well beyond where it is now. In this respect, Kuala Lumpur being
the premier city must play the leading role.
Abstract: Public procurement is one of the most
important areas in the public sector that introduces a possibility for a
corruption. Due to the volume of the funds that are
allocated through this institution (in the EU countries it is between 10
– 15% of GDP), it has very serious implications for the efficiency of
public expenditures and the overall economic efficiency as
well. Indicators that are usually used for the measurement of the
corruption (such as Corruption Perceptions Index - CPI) show that
the worst situation is in the post-communist countries
and Mediterranean countries.
The presented paper uses the Czech Republic as an example of a
post-communist country and analyses the factors which influence
the scope of corruption in public procurement. Moreover, the
paper discusses indicators that could point at the public procurement
market inefficiency. The presented results show that post-communist
states use the institute of public contracts significantly more than the
old member countries of the continental Europe. It has a very
important implication because it gives more space for corruption.
Furthermore, it appears that the inefficient functioning of public
procurement market is clearly manifested in the low number of bids,
low level of market transparency and an ineffective control
system. Some of the observed indicators are statistically significantly
correlated with the CPI.
Abstract: Computational techniques derived from digital image processing are playing a significant role in the security and digital copyrights of multimedia and visual arts. This technology has the effect within the domain of computers. This research presents discrete M-band wavelet transform (MWT) and cosine transform (DCT) based watermarking algorithm by incorporating the principal component analysis (PCA). The proposed algorithm is expected to achieve higher perceptual transparency. Specifically, the developed watermarking scheme can successfully resist common signal processing, such as geometric distortions, and Gaussian noise. In addition, the proposed algorithm can be parameterized, thus resulting in more security. To meet these requirements, the image is transformed by a combination of MWT & DCT. In order to improve the security further, we randomize the watermark image to create three code books. During the watermark embedding, PCA is applied to the coefficients in approximation sub-band. Finally, first few component bands represent an excellent domain for inserting the watermark.