Search results for "Transparency"
showing 10 items of 291 documents
Digitisation as a tool to promote transparency between collections: the case of the Baltic amber from the Königsberg collection at the Museum of Comp…
2019
A total of 383 Baltic amber samples, including 43 type specimens, held at the Museum of Comparative Zoology (MCZ), Harvard University, for near a century were found to belong to the classic amber collection from the Albertus-Universität of Königsberg. This discovery was greatly facilitated by the public availability online of digital images produced during a four-year project that digitised the over 30,000 samples from the MCZ’s fossil insect collection. The amber samples were hand carried and reincorporated to the portion of the original Königsberg collection that was saved from World War II, held at the Geowissenschaftliches Museum from the Geowissenschaftliches Zentrum of the Georg-Augus…
“This is Just a Prototype”: How Ethics Are Ignored in Software Startup-Like Environments
2020
Artificial Intelligence (AI) solutions are becoming increasingly common in software development endeavors, and consequently exert a growing societal influence as well. Due to their unique nature, AI based systems influence a wide range of stakeholders with or without their consent, and thus the development of these systems necessitates a higher degree of ethical consideration than is currently carried out in most cases. Various practical examples of AI failures have also highlighted this need. However, there is only limited research on methods and tools for implementing AI ethics in software development, and we currently have little knowledge of the state of practice. In this study, we expl…
Alliances between For-Profit and Non-Profit Organizations as an Instrument to Implement the Economy for the Common Good
2020
The model of the Economy for the Common Good (ECG) has cooperation as one of its main principles. This alternative economic model proposes to prioritize cooperation over competition to favor the creation of social value. From this point of view, strategic alliances between organizations can be used as an instrument that supports implementation of the ECG model. In recent years, alliances between for-profit and non-profit entities have been strengthened as a method to facilitate actions focused on social responsibility and sustainability. Moreover, the ECG model has become an adequate management framework for corporate sustainability. This work aims to connect alliances between for-profit an…
The Multi-Faceted Concept of Transparency
2014
Transparency has become a catchword and in the economic-political debate is often seen as a universal remedy for all sorts of problems. In this paper, we analyze and discuss the meaning and use of the concept of transparency in economic research. We look for common denominators across different areas where the concept is used, and find that transparency in essence is about reductions in information asymmetries, and therefore entails the transfer of information from a sender to a receiver. Transparency goes beyond mere information disclosure in that it has a demand-side dimension: the information transferred should be trustworthy and have a value to the receiver. We emphasize the distinction…
Spectral scattering dependencies of controllable PLZT occluder for vision science applications
2001
Summary form only given. PLZT ceramics have an unique property - a facility to change the light scattering efficiency with the applied electric field. This effect is well manifested especially in the visible, just where the transparency windows of PLZT begins. Formerly we developed eye occlusion devices for vision science applications to introduce a dynamic decrease of the image contrast in stereovision tests. In future we plan to construct, using controllable scattering in PLZT, an eye simulator to study cataract caused retinal image quality reduction. The present work reports on spectral dependencies of such an eye occluder studied with the double optical integrated sphere technique.
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance
2012
The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few firms disclose this information to outside stakeholders, which means they are prevented from understanding the intrinsic performance. We analyze the effects of the implementation/development of IFRS/IAS 1 on voluntary macroeconomic information disclosure with a focus on information content and market determinants. We base our analysis on a sample of the 100 largest public European firms in the period 20…
Determinants of internet‐based corporate governance disclosure by Spanish listed companies
2008
PurposeThe purpose of this paper is to analyse the corporate governance information disclosed by Spanish listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of information voluntarily disclosed.Design/methodology/approachThe study took as its reference the existing literature on the examination of the quality of web sites and the importance of content as a key variable in determining web site quality. To quantify the corporate governance information disclosed by Spanish listed companies, three transparency indexes were designed. To contrast which variables determine the information provided online, …
Desafíos para el mantenimiento de una esfera pública democrática en la sociedad digital
2023
El presente trabajo se propone analizar cómo el creciente protagonismo de las redes sociales en el debate público puede implicar –de forma contraintiutiva- serios riesgos para la construcción y el mantenimiento de una esfera pública democrática. Para ello, en primer lugar, se identificarán las que hasta ahora han sido consideradas como características esenciales de una esfera pública democrática, exponiendo cómo dichas características han sido reconocidas y protegidas en los ordenamientos jurídicos –tomando como referencia el ordenamiento jurídico español. Enumeradas estas características, el trabajo analiza cómo la dinámica de las redes sociales puede poner en jaque cada una de ellas. Pres…
Internet Disclosure by Nonprofit Organizations: Empirical Evidence of Nongovernmental Organizations for Development in Spain
2009
This article examines the relevance of technology, and particularly the Internet, for the improvement of accountability and transparency in nonprofit organizations. The novelty of our work regarding the previous empirical evidence resides in the fact that we have taken into account the means through which these organizations diffuse voluntary information. In this article, we have proposed a model of information disclosure for the Web sites of Spanish nongovernmental organizations for development (NGODs) that can serve as a guide for improving their informative transparency and their accountability. The empirical evidence obtained reveals that Spanish NGOD Web sites are primarily ornamental…
Reforma jurídico-administrativa, procedimiento electrónico y Administración local: análisis de la incidencia de las recientes transformaciones en las…
2020
Este trabajo aspira a identificar los elementos y rasgos del funcionamiento del procedimiento administrativo español que, en su conformación actual tras las reformas de los últimos años y especialmente tras las reformas de 2015, más han afectado al funcionamiento de las administraciones locales. En concreto, se identificarán aquellos elementos que, a pesar de haberse operado una reforma, son en el fondo manifestación de una clara continuidad con el modelo tradicional y ya consolidado, por un lado, así como, por otro, cuáles son las novedades más importantes efectivamente operadas con la reforma. Adicionalmente, se pretende explicar cómo se relacionan estas transformaciones con otros cambios…