Abstract: The world is gradually entering the fourth industrial revolution. E-Government services are scaling government operations across the globe. However, as promising as an e-Government system would be, it is also susceptible to malicious attacks if not properly secured. In our study, we found that in Saudi Arabia, the e-Government website, Yesser, is vulnerable to external attacks. Obviously, this can lead to a breach of data integrity and privacy. In this paper, a systematic literature review (SLR) was conducted to explore possible ways the Kingdom of Saudi Arabia can take necessary measures to strengthen its e-Government system using blockchain. Blockchain is one of the emerging technologies shaping the world through its applications in finance, elections, healthcare, etc. It secures systems and brings more transparency. A total of 28 papers were selected for this SLR, and 19 of the papers significantly showed that blockchain could enhance the security and privacy of Saudi’s e-Government system. Other papers also concluded that blockchain is effective, albeit with the integration of other technologies like IoT, AI and big data. These papers have been analyzed to sieve out the findings and set the stage for future research into the subject.
Abstract: Grammatical collocations (GCs) are word combinations containing a preposition or a grammatical structure, such as an infinitive (e.g. smile at, interested in, easy to learn, etc.). Such collocations tend to be difficult for Iraqi EFL university students (IUS) to master. To help address this problem, it is important to identify the factors causing it. This study aims at investigating the effects of L2 proficiency, frequency of GCs and their transparency on IUSs’ productive knowledge of GCs. The study involves 112 undergraduate participants with different proficiency levels, learning English in formal contexts in Iraq. The data collection instruments include (but not limited to) a productive knowledge test (designed by the researcher using the British National Corpus (BNC)), as well as the grammar part of the Oxford Placement Test (OPT). The study findings have shown that all the above-mentioned factors have significant effects on IUSs’ productive knowledge of GCs. In addition to establishing evidence of which factors of L2 learning might be relevant to learning GCs, it is hoped that the findings of the present study will contribute to more effective methods of teaching that can better address and help overcome the problems IUSs encounter in learning GCs. The study is thus hoped to have significant theoretical and pedagogical implications for researchers, syllabus designers as well as teachers of English as a foreign/second language.
Abstract: In the higher education setting, there is a current trend in society toward greater openness and transparency. The economic, social and political changes that have occurred in recent years in public sector universities (particularly the New Public Management, the Bologna Process and the emergence of the “third mission”) call for a wider disclosure of value created by universities to support fundraising activities, to ensure accountability in the use of public funds and the outcomes of research and teaching, as well as close relationships with industries and territories. The paper has two purposes: 1) to explore the intellectual capital (IC) disclosure in Spanish universities through their websites, and 2) to identify university profiles. This study applies a content analysis to analyze the institutional websites of Spanish public universities and a cluster analysis. The analysis reveals that Spanish universities’ website content usually relates to human capital, while structural and relational capitals are less widely disclosed. Our research identifies three behavioral profiles of Spanish universities with regard to the online disclosure of IC (universities more proactive, universities less proactive and universities adopt a middle position in this regard. The results can serve as encouragement to university managers to enhance online IC disclosure to meet the information needs of university stakeholders.
Abstract: One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.
Abstract: Corporate Governance (CG) is of utmost importance for running a company ethically. It is essential for the growth and success of the corporation. It is intended to increase the accountability of an organization to the larger context of the business environment. The general principles of CG include and are related to Shareholder recognition, Stakeholder interests, and focus on Corporate Social Responsibility (CSR), Clear Board responsibilities, Ethical behavior, and Business transparency. Network Marketing Organizations (NMOs) focus on marketing through direct-sales using people who are associated with the organization but are not their employees. This paper tries to study the importance of Ethics and CSR in an NMO and suggest a basic guideline for CG in NMO(s). This paper could be used as a basis or starting point for conducting an in-depth research to understand the difference in CG practices between NMO(s) and other organizations and define a standard set of guidelines for CG practice.
Abstract: Policy makers are increasingly looking to make evidence-based decisions. Evidence-based decisions have historically used rigorous methodologies of empirical studies by research institutes, as well as less reliable immediate survey/polls often with limited sample sizes. As we move into the era of Big Data analytics, policy makers are looking to different methodologies to deliver reliable empirics in real-time. The question is not why did these people do this for the last 10 years, but why are these people doing this now, and if the this is undesirable, and how can we have an impact to promote change immediately. Big data analytics rely heavily on government data that has been released in to the public domain. The open data movement promises greater productivity and more efficient delivery of services; however, Australian government agencies remain reluctant to release their data to the general public. This paper considers the barriers to releasing government data as open data, and how these barriers might be overcome.
Abstract: Recent advances of Building Information Modeling (BIM) especially in the Middle East have increased remarkably. Dubai has been taking a lead on this by making it mandatory for BIM to be adopted for all projects that involve complex architecture designs. This is because BIM is a dynamic process that assists all stakeholders in monitoring the project status throughout different project phases with great transparency. It focuses on utilizing information technology to improve collaboration among project participants during the entire life cycle of the project from the initial design, to the supply chain, resource allocation, construction and all productivity requirements. In view of this trend, the paper examines the extent of applying BIM in the State of Kuwait, by exploring practitioners’ perspectives on BIM, especially their perspectives on main barriers and main advantages. To this end structured interviews were carried out based on questionnaires and with a range of different construction professionals. The results revealed that practitioners perceive improved communication and mitigated project risks by encouraged collaboration between project participants. However, it was also observed that the full implementation of BIM in the State of Kuwait requires concerted efforts to make clients demanding BIM, counteract resistance to change among construction professionals and offer more training for design team members. This paper forms part of an on-going research effort on BIM and its application in the State of Kuwait and it is on this basis that further research on the topic is proposed.
Abstract: In the past years electric mobility became part of a
public discussion. The trend to fully electrified vehicles instead of
vehicles fueled with fossil energy has notably gained momentum.
Today nearly every big car manufacturer produces and sells fully
electrified vehicles, but electrified vehicles are still not as competitive
as conventional powered vehicles. As the traction battery states the
largest cost driver, lowering its price is a crucial objective. In
addition to improvements in product and production processes a nonnegligible,
but widely underestimated cost driver of production can
be found in logistics, since the production technology is not
continuous yet and neither are the logistics systems. This paper presents an approach to evaluate cost factors on
different designs of load carrier systems. Due to numerous
interdependencies, the combination of costs factors for a particular
scenario is not transparent. This is effecting actions for cost reduction
negatively, but still cost reduction is one of the major goals for
simultaneous engineering processes. Therefore a concurrent and
phase appropriate cost valuation method is necessary to serve cost
transparency. In this paper the four phases of this cost valuation
method are defined and explained, which based upon a new approach
integrating the logistics development process in to the integrated
product and process development.
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: 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: 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: 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.
Abstract: The efficiency of an image watermarking technique depends on the preservation of visually significant information. This is attained by embedding the watermark transparently with the maximum possible strength. The current paper presents an approach for still image digital watermarking in which the watermark embedding process employs the wavelet transform and incorporates Human Visual System (HVS) characteristics. The sensitivity of a human observer to contrast with respect to spatial frequency is described by the Contrast Sensitivity Function (CSF). The strength of the watermark within the decomposition subbands, which occupy an interval on the spatial frequencies, is adjusted according to this sensitivity. Moreover, the watermark embedding process is carried over the subband coefficients that lie on edges where distortions are less noticeable. The experimental evaluation of the proposed method shows very good results in terms of robustness and transparency.
Abstract: Our work is part of the heterogeneous data
integration, with the definition of a structural and semantic mediation
model. Our aim is to propose architecture for the heterogeneous
sources metadata mediation, represented by XML, RDF and RuleML
models, providing to the user the metadata transparency. This, by
including data structures, of natures fundamentally different, and
allowing the decomposition of a query involving multiple sources, to
queries specific to these sources, then recompose the result.
Abstract: This work aims to describe the process of developing
services and applications of seamless communication within a
Telecom Italia long-term research project, which takes as central aim
the design of a wearable communication device. In particular, the
objective was to design a wrist phone integrated into everyday life of
people in full transparency. The methodology used to design the
wristwatch was developed through several subsequent steps also
involving the Personas Layering Framework. The data collected in
this phases have been very useful for designing an improved version
of the first two concepts of wrist phone going to change aspects
related to the four critical points expressed by the users.
Abstract: Recent evidences on liquidity and valuation of securities in the capital markets clearly show the importance of stock market liquidity and valuation of firms. In this paper, relationship between transparency, liquidity, and valuation is studied by using data obtained from 70 companies listed in Tehran Stock Exchange during2003-2012. In this study, discriminatory earnings management, as a sign of lack of transparency and Tobin's Q, was used as the criteria of valuation. The results indicate that there is a significant and reversed relationship between earnings management and liquidity. On the other hand, there is a relationship between liquidity and transparency.The results also indicate a significant relationship between transparency and valuation. Transparency has an indirect effect on firm valuation alone or through the liquidity channel. Although the effect of transparency on the value of a firm was reduced by adding the variable of liquidity, the cumulative effect of transparency and liquidity increased.
Abstract: The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.
Abstract: Complexity, as a theoretical background has made it
easier to understand and explain the features and dynamic behavior
of various complex systems. As the common theoretical background
has confirmed, borrowing the terminology for design from the
natural sciences has helped to control and understand urban
complexity. Phenomena like self-organization, evolution and
adaptation are appropriate to describe the formerly inaccessible
characteristics of the complex environment in unpredictable bottomup
systems. Increased computing capacity has been a key element in
capturing the chaotic nature of these systems.
A paradigm shift in urban planning and architectural design has
forced us to give up the illusion of total control in urban
environment, and consequently to seek for novel methods for
steering the development. New methods using dynamic modeling
have offered a real option for more thorough understanding of
complexity and urban processes. At best new approaches may renew
the design processes so that we get a better grip on the complex
world via more flexible processes, support urban environmental
diversity and respond to our needs beyond basic welfare by liberating
ourselves from the standardized minimalism.
A complex system and its features are as such beyond human
ethics. Self-organization or evolution is either good or bad. Their
mechanisms are by nature devoid of reason. They are common in
urban dynamics in both natural processes and gas. They are features
of a complex system, and they cannot be prevented. Yet their
dynamics can be studied and supported.
The paradigm of complexity and new design approaches has been
criticized for a lack of humanity and morality, but the ethical
implications of scientific or computational design processes have not
been much discussed. It is important to distinguish the (unexciting)
ethics of the theory and tools from the ethics of computer aided
processes based on ethical decisions. Urban planning and architecture
cannot be based on the survival of the fittest; however, the natural
dynamics of the system cannot be impeded on grounds of being
“non-human".
In this paper the ethical challenges of using the dynamic models
are contemplated in light of a few examples of new architecture and
dynamic urban models and literature. It is suggested that ethical
challenges in computational design processes could be reframed
under the concepts of responsibility and transparency.