Academic literature on the topic 'Executive transparency'
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Journal articles on the topic "Executive transparency"
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Hogan, Brian, and Gregory A. Jonas. "The Association between Executive Pay Structure and the Transparency of Restatement Disclosures." Accounting Horizons 30, no. 3 (March 1, 2016): 307–23. http://dx.doi.org/10.2308/acch-51454.
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SYNOPSIS Restatement disclosures have evolved into two basic categories: reissuances (Big “R”) and revisions (little “r”). A reissuance restatement requires an 8-K filing, whereas a revision restatement can be disclosed in less transparent ways. The high-transparency of a reissuance restatement disclosure (8-K) results in a greater likelihood of negative effects on companies, executives, and auditors (e.g., Plumlee and Yohn 2008; Burks 2010). Determining whether an 8-K filing is required involves judgment regarding materiality of the restatement, thus creating ambiguity as to the correct disclosure method. Such judgment also introduces the potential to opportunistically choose the method of disclosure. We study the restatement disclosure choices of companies to examine whether executive pay structure is associated with disclosure transparency. Using a sample of 1,178 restatements from the years 2004 through 2013, our results show that as the equity proportion of executive pay increases, the likelihood of a high-transparency disclosure decreases. However, as the difference in pay structure between the CEO and CFO increases, the likelihood of a high-transparency disclosure increases. Overall, our results suggest that executive pay structure influences disclosure choice and that pay structure differences between the CEO and CFO may mitigate such influence. Data Availability: All data are available from public sources identified in the paper.
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Carvalhal da Silva, Andre, and Pedro Cochrane. "Transparency in executive compensation and corporate governance in Brazil." Corporate Ownership and Control 8, no. 3 (2011): 396–405. http://dx.doi.org/10.22495/cocv8i3c3p4.
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Studies regarding executive compensation are still recent in Brazil, and are predominantly focused on qualitative surveys. Usually the reason given to justify the lack of studies in this area is the absence of available data, or the level of quality and transparency when the data exist. This study analyzes the relationship between governance practices and transparency in disclosure of executive compensation data by Brazilian companies. One of the contributions of this study to existing literature is the creation of an original transparency index for executive compensation. Using the listing of ADRs in the U.S. and on the “Novo Mercado” of the Brazilian stock exchange (BM&FBovespa) as proxy variables for good governance practices, the results show that companies with ADRs tend to be more transparent regarding executive compensation. On the other hand, there is no significant relation between executive compensation transparency and listing on Novo Mercado. This conclusion makes sense, given that the U.S. law includes detailed guidelines for information on executive compensation, whereas the Novo Mercado does not contain specific rules regarding disclosure of executive compensation.
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Hunton, James E., Robert Libby, and Cheri L. Mazza. "Financial Reporting Transparency and Earnings Management (Retracted)." Accounting Review 81, no. 1 (January 1, 2006): 135–57. http://dx.doi.org/10.2308/accr.2006.81.1.135.
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Prior research indicates that greater transparency in reporting formats facilitates the detection of earnings management. The current study hypothesizes and demonstrates that greater transparency in comprehensive income reporting also reduces the likelihood that managers will engage in earnings management in the area of increased transparency. In our experiment, 62 financial executives and chief executive officers decide which available-for-sale security to sell from a portfolio. We manipulate the transparency of comprehensive income reporting and the relationship of projected earnings to the consensus forecast in a 2×2 between-subjects design. When projected earnings are below (above) the consensus forecast, participants sell securities that increase (decrease) earnings. However, the rarely used, more transparent format for reporting comprehensive income significantly reduces both income-increasing and income-decreasing earnings management. Participants in the less transparent setting indicate that earnings management attempts will not be obvious to readers, will improve stock prices, and have no effect on management's reputation for reporting integrity. Conversely, respondents in the more transparent condition suggest that earnings management will be obvious to readers, harmful to stock prices, and damaging to reporting reputation. Results of this study suggest that more transparent reporting requirements will reduce earnings management in the area of increased transparency or change the focus of earnings management to less visible methods.
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Spitzer, Robert J. "Kitrosser, Heidi.Reclaiming Accountability: Transparency, Executive." Congress & the Presidency 42, no. 3 (September 2, 2015): 368–70. http://dx.doi.org/10.1080/07343469.2015.1073544.
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Ben-Amar, Walid, Nadia Smaili, and Eustache Ebondo Wa Mandzila. "Corporate Social Responsibility And The Quality Of Executive Compensation Disclosures." Journal of Applied Business Research (JABR) 30, no. 2 (February 27, 2014): 625. http://dx.doi.org/10.19030/jabr.v30i2.8433.
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This paper examines the relationship between corporate social responsibility and executive compensation disclosure quality. We test whether socially responsible firms disclose more transparent and detailed information about their executive compensation packages than firms that are less committed to social responsibility initiatives. Using a sample of 187 publicly listed Canadian firms, we find a positive relation between CSR and executive compensation disclosure quality. We also document a positive (negative) association between firm size (ownership concentration) and executive compensation disclosure. These findings support the conclusion that increased disclosure transparency reflects a companys social engagement towards its stakeholders.
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Ioannou, Ioannis, and George Serafeim. "EXECUTIVE SUMMARY: THE POWER OF TRANSPARENCY." Business Strategy Review 22, no. 3 (August 28, 2011): 76. http://dx.doi.org/10.1111/j.1467-8616.2011.00780.x.
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Wong, Michael, and Davey Yeung. "Permission-based Leadership and Change Management in Hong Kong's Nongovernment Organisations." Nang Yan Business Journal 3, no. 1 (December 1, 2014): 67–91. http://dx.doi.org/10.1515/nybj-2015-0006.
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Abstract This study addresses the management of transformational change by chief executives in nongovernment organisations (NGOs) in Hong Kong. The study takes an exploratory approach with interviews of 18 chief executives from a cross section of Hong Kong's NGOs. The findings indicate that organisational transformation is driven by increasing competition within the NGO sector and from commercial firms, by a demand for greater transparency and by internal forces. These factors are countered by structural inertia. Leadership of the organisational transformation of an NGO is permission-based; agreement from the various stakeholders must be gained to execute a successful transformation. The chief executive should have a humanistic style and be visionary, ethical and participative. Constant communication and involvement facilitate this process. Through this approach, followers will have a greater commitment to the organisational transformation. Organisational change is a combination of planned and emergent processes. The chief executive should relax control and foster a nurturing environment for transformation. This research suggests a leadership style, behavioural approach and model for managing change that will provide chief executives and senior leaders with useful considerations and insights.
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Novak, Andrew. "Transparency and Comparative Executive Clemency: Global Lessons for Pardon Reform in the United States." University of Michigan Journal of Law Reform, no. 49.4 (2016): 817. http://dx.doi.org/10.36646/mjlr.49.4.transparency.
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This Article argues for transparency in the clemency process and contends that the concept of clemency as a benign sovereign’s “act of grace” is no longer appropriate in the modern world where executive action is subordinate to principles of constitutional due process and administrative equity. Despite calls for federal clemency reform in the United States, little comparative research examines clemency elsewhere in the common law world. This Article compares common law countries’ constitutional clemency mechanisms designed to promote openness, public and victim participation, and rational decision-making. In addition, this Article proposes four reforms to the U.S. pardon system that other English-speaking countries use, which will be explored in the four parts that follow: implementing an open decision-making structure (Part I); allowing judicial review of clemency decisions (Part II); applying freedom of information laws and reporting and publication requirements to clemency deliberations (Part III); and creating a role for victims and communities in the decision-making process (Part IV).
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Costa Junior, Milton Paulino, Gabriel Depoli Guimarães, João Octávio de Vargas Martins, and Sayonara Maria de Moraes Pinheiro. "Analysis of the construction process of masonry in ceramic blocks from the perspective of lean construction." Semina: Ciências Exatas e Tecnológicas 42, no. 2 (November 3, 2021): 169. http://dx.doi.org/10.5433/1679-0375.2021v42n2p169.
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The construction industry has historically been seen as a sector permeated by numerous deficiencies within its production process. In order to mitigate this problem, we have the philosophy of Lean Construction (LC), where the progress of the construction sector can only be achieved through the continuous identification and elimination of activities that do not add value. The present study analyzes the influence of one of LC concepts, the principle of increasing transparency, on the performance of the constructive step of executing seals on ceramic blocks. A case study was carried out in a residential building, where the degree of knowledge of the employees regarding the activities they perform and the executive methodology used for the execution of masonry in ceramic blocks was analyzed, highlighting the impacts caused by the existence or the lack of techniques for increasing transparency. Through the case study, it was concluded that the low level of transparency of the case-unit promoted a work environment with scarce information flow, causing a production process without standardization, with a high level of uncertainties and with countless wastes.
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Silkin, V. "Transparency of executive power in digital epoch." Russian Juridical Journal, no. 4 (2021): 20–31. http://dx.doi.org/10.34076/20713797_2021_4_20.
Full textDissertations / Theses on the topic "Executive transparency"
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Pennywell, Gwendolyn. "Transparency, Risk, and Managerial Actions." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/finance_diss/17.
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I investigate the relation between firm risk and firm transparency over the period 1992-2006 and find that the level of firm transparency and the level of firm risk are negatively related. I also find that higher CEO pay-performance sensitivity (delta) works to mitigate this inverse relationship. This result is consistent with Hermalin and Weisbach (2007) who suggest that managers reduce risk to protect their pay and performance evaluations under higher levels of firm transparency. I further find that firms in high technology industries are more likely to increase risk relative to firms in other industries when transparency is high. Finally, I develop an additional proxy for transparency based on the Standard and Poor’s Transparency and Disclosure Score. Results using this proxy are generally consistent with my findings that there is an inverse relationship between risk and transparency and that CEO pay-performance sensitivity lessens this relationship.
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Andreoli, Paulo Henrique. "Nível de transparência da remuneração executiva e comportamento da remuneração variável em períodos de estabilidade e crise econômica." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24595.
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Ao mesmo tempo que estudos sobre modelos de remuneração executiva que alinhem os interesses de acionistas e administradores são crescentes no Brasil, as boas práticas de governança corporativa sugerem uma maior transparência na divulgação da remuneração dos executivos ao mercado. Este trabalho objetivou primariamente analisar o nível de transparência na divulgação da remuneração executiva em momentos distintos da economia brasileira, em período de estabilidade e de crise econômica e adicionalmente, com base nos dados levantados, compreender a proporção da remuneração variável nos diferentes períodos, imaginando observar se a parcela de remuneração variável paga aos administradores seria menor no período de maior dificuldade econômica. Para uma melhor análise comparativa, selecionamos três segmentos relevantes e distintos, incluindo setores regulados e não regulados, sendo eles os segmentos de alimentos, de bancos e de energia elétrica. Com base nos principais indicadores econômicos, selecionamos os anos de 2012 e 2015, onde consideramos o ano de 2012 um ano de estabilidade econômica no Brasil e o ano de 2015, ano de crise. Os resultados indicaram que mesmo em 2015, alguns segmentos analisados apresentaram boas performances em seus resultados, em comparação a 2012. O eventual declínio nos níveis de divulgação da remuneração executiva, que poderiam ser esperados, mostraram-se bastante estáveis para ambos os anos. Mesmo com resultados adversos entre os segmentos em 2015, foi possível observar que a remuneração variável de curto prazo deixou de ser utilizada como ferramenta de remuneração por parte das empresas no segundo ano analisado. Uma certa migração da remuneração variável de curto prazo para a remuneração baseada em ações foi constatada, com aumento expressivo nos valores médios pagos através desse tipo de incentivo em dois dos três segmentos analisados. O comportamento observado ilustra vários estudos sobre o assunto e as boas práticas de governança corporativa ao mostrar a busca pelo alinhamento dos interesses dos acionistas e gestores e balanceamento de metas entre curto e longo prazos, principalmente em época de maior dificuldade econômica.
While studies on executive compensation models that align the interests of shareholders and managers are increasing in Brazil, good corporate governance practices suggest greater transparency in the disclosure of executive compensation to the stakeholders. This paper aimed primarily at analyzing the level of transparency in the disclosure of executive remuneration at different moments of the Brazilian economy, in a period of stability and economic crisis and additionally, based on the data collected, understand the proportion of variable remuneration in different periods, figuring to observe if the variable remuneration paid to managers would be lower in the period of greatest economic difficulty. For a better comparative analysis, we selected three relevant, distinct, regulated and unregulated segments, such as food, banking and electric energy. Based on the main economic indicators, we selected the years 2012 and 2015, where we consider 2012 a year of economic stability in Brazil and 2015, a year of crisis. The results indicated that even in 2015, some segments analyzed showed a good performance in their results compared to 2012. The eventual decline in levels of disclosure of executive compensation, which could be expected, proved to be quite stable for both years. Even with adverse results among the segments in 2015, it was possible to observe that short term variable compensation was no longer used as a remuneration by some companies in the second year analyzed. A certain migration from short-term variable compensation to share based compensation was observed, and a significant increase in the average values paid through this type of incentive in two of the three segments analyzed. The observed behavior illustrates several studies on the subject and the good practices of corporate governance in showing the search for the alignment of the interests of the shareholders and managers and balance of goals between short and long term, especially in times of greater economic difficulty.
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Chroscik, Angela, and Malin Lake. "Disclosure of CEO bonus plans : A study of twenty leading EU banking companies." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21275.
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The CEO bonus of banking companies has become a hot media topic around the world accelerated by the recent financial crisis of 2007-2008 where the excessive pay and risk-taking in the banking sector were recognized. This has raised public concerns around executive remuneration and the transparency of the companies. According to the regulations, the bonus of the CEO is indexed to the firm´s performance. However, the compensation of many CEO’s has been paid out during the financial crisis although the firms have lost money. This has consequently led to rigorous regulations of the financial institutions with the attempt to ensure long-term focus and consider outstanding risk through variable remuneration payments. Although the remuneration, and specifically annual bonus, has caught a lot of attention by the public and the media, it has been mostly overlooked by regulatory authorities and academics up until today. This research represents the first attempt to examine the disclosure and transparency of CEO annual bonus plans of twenty leading EU banks through the employment of in-depth and descriptive approach.. The purpose of this study is to explore the issue of CEO annual bonus plan with respect to the disclosure of the information provided in the banking companies’ financial reports of 2011. The level of transparency of the companies are scrutinized and measured accordingly to five bonus features, which may contribute to the transparency of annual bonus plans. The bonus plan is regarded as transparent if the majority of the following bonus criteria are fulfilled by the companies; (1) the application of simple targets through a single performance condition; (2) the application of published targets accessible to shareholders; (3) the disclosure of methods applied in order for shareholders and other stakeholders to determine whether the given performance target(s) has been fulfilled; (4) bonus payments in form of cash; (5) the disclosure of annual bonus cap. The findings of this study show that a significant part of the banks can be considered as non-transparent due to the failure of fulfilling the given bonus plan features, meaning that the issue of disclosure and transparency of annual bonus plans should raise concern for shareholders and regulators, both on the EU-level and nationally. This study evidently shows that the level of information disclosed as to bonus plans of CEO various tremendously between the countries and sometimes also between the companies in the same country, which indicate the issue of disclosure and transparency of annual bonus plans need to be enhanced through regulations.
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Boberg, Fredrik, and Joakim Alfredsson. "Rapportering av kortsiktig rörlig ersättning till VD : En balans mellan strategi och transparens." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-588.
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Syftet med vår studie är att kartlägga och förklara hur transparenta svenska börsbolag är vid redovisningen av utfallet samt bakgrunden till kortsiktig rörlig ersättning för den verkställande direktören, samt att identifiera potentiella förklaringar och bakomliggande orsaker till transparensen. Vi har valt att studera de 29 bolag som representerar de 30 mest omsatta aktierna på Stockholmsbörsens Large Cap lista (OMXS30). Metodmässigt kan studien delas in i två huvudsakliga delar. I den ena delen av studien använder vi en kvantitativ ansats och tillämpar ett positivistiskt synsätt. I den andra delen av studien använder vi en kvalitativ ansats och tillämpar ett hermeneutiskt synsätt. Vid insamlingen av datamaterialet har vi inspirerats av en tvärsnittsdesign där huvudsakliga syftet har varit att samla in relevant information för att kunna bedöma transparensen utifrån en egen framtagen modell. Modellen utgörs av fem kriterier inspirerade av Ersättningsakademiens riktlinjer för rapportering av ersättning och syftar till att ge en samlad bedömning av de studerade bolagens transparens. Vi har även identifierat ett antal potentiella förklarande variabler utifrån vilka vi har studerat orsakssamband till transparensen. Vi har dessutom analyserat kommunikationen utifrån ett legitimitetsperspektiv med avsikt att få en förståelse för bolagens val av rapportering. Utifrån resultatet av vår studie kan vi finna stöd till den kritik som riktats mot en bristande transparens vid rapportering av rörlig ersättning till verkställande direktören. Vi kan även se tendenser till att det orsakssamband som tidigare studier belyst mellan transparens och styrelsens oberoende, kan gälla även för svenska börsnoterade bolag.The purpose of this study is to describe and explain the transparency of Swedish public companies when it comes to the reporting of short term bonus payment to the chief executive officer. Furthermore we intend to identify possible explanations and underlying causes regarding the transparency. We have selected the 29 companies that represent the 30 most traded stocks on the Stockholm Stock Exchange (OMXS30). Methodology, the study can be divided into two primary parts. In the first part of the study we use a quantitative approach and apply a positivistic view. In the second part of the study we use a qualitative approach and apply a hermeneutic view. When it comes to collecting data we have been inspired by a cross section design and the primary focus has been to collect relevant information to allow an assessment of the transparency with a model we have developed. This model consists of five criteria inspired by the Ersättningsakademiens (Compensation Academy) guidelines regarding the reporting of compensation and is designed to provide an overall assessment of the studied company’s transparency. We have also identified a number of possible explanatory variables from which we have studied underlying causes to the transparency. Furthermore we have analyzed the communication from a perspective of legitimacy with the intent to obtain an understanding regarding the company’s choice of reporting. From the result of the study we find support to previous criticism regarding lacking transparency on the matter of the reporting of short term bonus payments to the CEO. We can also see tendencies to the fact that the causation that previous studies pointed out between transparency and the independence of the board, may exist in Swedish publicly traded companies as well.
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Victor, Fernanda Gomes. "Características de governança corporativa e os determinantes do nível de transparência da remuneração por meio de opções de ações." Universidade do Vale do Rio do Sinos, 2008. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2847.
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Previous issue date: 18Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
A remuneração executiva por meio de Opções de Ações tem sido considerada um mecanismo capaz de alinhar os interesses dos gestores aos objetivos de longo prazo dos acionistas. Entretanto, estudos têm investigado possíveis problemas associados ao seu uso, corroborando a idéia de que a remuneração executiva não é apenas um mecanismo de incentivo, mas também parte do problema de agência em si. As fraudes contábeis ocorridas no mercado norte-americano geraram ainda maior cautela quanto à sua utilização e, internacionalmente, refletiram-se no aumento do número de requisitos para a divulgação desses planos. Entre os anos de 2006 e 2007 cresceu significativamente o número de empresas listadas no Brasil que passaram a utilizar planos de Opções de Ações para remunerar seus executivos, mas a regulamentação da divulgação de informações ou evidenciação (disclosure) desses planos não acompanhou tal crescimento. Até o final do ano de 2007, apenas o Ofício-Circular nº 01/2007 da Comissão de Valores Mobiliários (CVM) identifi
Executive compensation through Stock Options has been considered a mechanism capable of aligning the interests of managers and the long-term objectives of shareholders. Nevertheless, studies into possible problems associated with the use of stock options in executive compensation have corroborated the idea that executive compensation is not merely an incentive mechanism, but also part of the agency problem in itself. The accounting frauds that have occurred in the North-American market have produced even greater caution in relation to its use and, internationally, this is reflected an increase in the number of demands for disclosure of such plans. Between the years 2006 and 2007 the number of listed companies in Brazil that used Stock Options plans to compensate their executives grew significantly, but the regulations regarding the disclosure of such plans failed to accompany that growth. Until the end of 2007, only Notification nr. 01/2007 from the Brazilian Securities Exchange Commission (Comissão de Val
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Malapane, Anthony Tshwarelo. "The effects of the oversight role of legislatures in promoting good governance in South Africa with specific reference to the Gauteng legislature." Thesis, University of Limpopo, 2019. http://hdl.handle.net/10386/2918.
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Thesis (Ph. D. (Public Administration)) --University of Limpopo, 2019South Africa continues to experiment with democracy after 23 years since its rebirth in 1994. The country‘s democracy is still developing towards greater transparency, full participation and accountability. Development depends on the existence of strong and vibrant institutions of accountability in the face of the challenges that threaten to reverse the gains made since the advent of democracy. Among such institutions is the legislature, which is the focus of this study. The study probes the oversight role of legislatures in South Africa. Oversight has become a subject of interest in the field of Public Administration as it is viewed as the mandate of legislatures to hold the government to account for managing public resources in the course of conducting public affairs. This study broadens the understanding of oversight by examining crucial relations between the legislature and the executive, and by providing insight into the legislature‘s ability and capacity to carry out the oversight mandate. This is mainly because in most developing countries, the legislative sector, and particularly African legislatures have been categorised as weak. They are generally censured to have institutional weaknesses and limited decision-making role. There are, however, common challenges, including but not limited to lack of capacity, the dominance of the executive and its reluctance to cooperate, and lack of political will attributed to various factors. These challenges are intensified by the legislature‘s perceived inability to deal with emerging issues. Studies previously conducted in the Gauteng Legislature have affirmed some of these challenges, including among others, lack of independence and capacity issues when exercising its oversight role. However, the literature pointed to increased oversight activities in democratic legislatures over the years. Although increase in oversight activities is acknowledged in the study, literature on oversight effectiveness is scant. From the foregoing, the aim of the study was to examine whether the oversight role of legislatures has effects in terms of the promotion of good governance, particularly executive transparency and accountability as well as public involvement. In addition to focusing on the relationship between the executive and the legislature, ability and capacity of the legislature, the study also set out to determine the extent to which the public participates in oversight processes of legislatures. The study concentrated on the Gauteng Legislature, and focused on the work of Portfolio Committees as they are responsible for the day to day oversight work of legislatures. The literature reviewed points out to the complex nature of the legislative oversight setting based on the systems of governance adopted in a country, which has an influence on the relationship between the executive and the legislature, and in turn, on oversight. The study has employed a qualitative approach, with the data collected utilising semistructured in-depth personal interviews, participant observation and document analysis. Semi-structured personal interviews were the main data collection tool utilised to collect primary data from the participants. The participants were selected utilising non-probability (purposive) sampling to target participants with knowledge and experience on the subject matter to attain the objectives of the study. In addition, the participant observation and document analysis were used to collect both primary and secondary data to supplement the interviews with the respondents. This was mainly to respond to the contention of this study. The study argues that the legislature through its oversight role has the ability and capacity to promote transparency and accountability as well as public involvement. The findings of this study suggest that to a certain extent, the oversight role might have positive effects on promoting executive transparency and accountability. However, the findings have pointed out some serious shortcomings regarding the extent to which the public participates in the oversight work of the legislature. This is regardless of the efforts made by the legislature to establish platforms to ensure that the public participates in the oversight role to hold the executive accountable. Furthermore, the study has found that Portfolio Committees are a suitable mechanism to hold the executive to account as among others, the Members of the Provincial Legislature (MPLs) work well together. There are improved relations between the Gauteng government departments and committees. The departments are responsive; yet there are still challenges leading to the elusion of accountability, with limited or no consequences. The study recommends inter alia, follow-up on oversight activities; committee action against the executive‘s reluctance; strengthening the role of research; and regular interactions between the executive and the legislature. Keywords Accountability, Committees, Democracy, Executive, Government, Governance, Good Governance, Legislature, Performance, Public Participation, Service Delivery, Transparency, Political Parties, and Oversight.
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Marinescu, Paul Dan. "Transparently improving regression testing using symbolic execution." Thesis, Imperial College London, 2014. http://hdl.handle.net/10044/1/23236.
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Software testing is an expensive and time-consuming process, often involving the manual creation of comprehensive regression test suites. Current testing methodologies, however, do not take full advantage of these tests. In this thesis, we present two techniques for amplifying the effect of existing test suites using a lightweight symbolic execution mechanism. We approach the problem from two complementary perspectives: first, we aim to execute the code that was never executed by the regression tests by combining the existing tests, symbolic execution and a set of heuristics based on program analysis. Second, we thoroughly check all sensitive operations (e.g., pointer dereferences) executed by the test suite for errors, and explore additional paths around sensitive operations. We have implemented these approaches into two tools - katch and zesti - which we have used to test a large body of open-source code. We have applied katch to all the patches written in a combined period of approximately six years for nineteen mature programs from the popular GNU diffutils, GNU binutils and GNU findutils application suites, which are shipped with virtually all UNIX-based distributions. Our results show that katch can automatically synthesise inputs that significantly increase the patch coverage achieved by the existing manual test suites, and find bugs at the moment they are introduced. We have applied zesti to three open-source code bases - GNU Coreutils, libdwarf and readelf - where it found 52 previously unknown bugs, many of which are out of reach of standard symbolic execution. Our technique works transparently to the tester, requiring no additional human effort or changes to source code or tests. Furthermore, we have conducted a systematic empirical study to examine how code and tests co-evolve in six popular open-source systems and assess the applicability of katch and zesti to other systems.
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Pereira, Tayara Calina. "A formação da agenda da Lei de Acesso à Informação Pública no Brasil: o papel do Executivo no monitoramento da burocracia pública brasileira." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/100/100138/tde-09082016-131041/.
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Este trabalho analisa a criação da Lei de Acesso à Informação Pública no Brasil, sob a lente da literatura de formação da agenda da área de políticas públicas. Com isso, buscou-se identificar quem foram os atores na arena política decisória e quais eram seus interesses na pauta do direito à informação. A partir das investigações realizadas por meio de documentos públicos e entrevistas, constatou-se uma particularidade interessante do caso brasileiro: o envolvimento ativo de um corpo burocrático, formado por funcionários do alto escalão da Controladoria Geral da União, que liderou esta agenda pelo Executivo. A tese colocada neste trabalho é a de que uma das motivações da CGU em propor esta agenda foi garantir a abertura de documentos públicos, a fim de obter acesso a documentos e informações fundamentais para o controle interno desempenhado pelo órgão. Nesta lógica, a Lei de Acesso à Informação, de certa forma, contribui para a burocracia controlar a própria burocracia. Este trabalho tem um recorte temporal bastante delimitado: o estudo parte de 2003, data da primeira proposição de projeto de lei para regulamentando o acesso à informação, pela Câmara dos Deputados, até a sanção do projeto de lei elaborado pelo Executivo, em 2011. Ao longo destes nove anos, houve disputas em torno do que seria o direito à informação pública, a quem serviriam tais informações e quem conduziria esta pauta na agenda governamental. Como veremos, o Executivo foi o ator com mais recursos e poder de influência no campo decisórioThis Dissertation sought to analyse the passage of the Freedom of Information Law in Brazil, known as Access to Public Information Law, through the lens of agenda-setting literature in public policy. The aim of this study is to identify the players at the political arena and their role in designing and negotiating a bill that guarantees access to public information and to their interest in advocating for the right to information and for the public transparency. From the investigations carried out by analysing public documents and interviews, it was found an interesting feature of the Brazilian case: the active involvement of a bureaucratic body composed of senior officials of the Federal Comptroller General (CGU), who led this agenda by the Executive. The thesis of this research is that one of the main motivation of the CGU in this agenda was to ensure the opening of public documents in order to gain access to documents and to key information about the transfer of federal government resources and funds to states and municipalities for internal control purposes. The Brazilian Access to Public Information Law, somehow, allows the state bureaucracy to control bureaucracy itself. This work comprises a delimited period: it starts in 2003, when the first proposal of a bill to regulate access to information was presented at the Chamber of Deputies, by a member of the Parliament, until the sanction of the bill that was made by the Executive, in 2011. During these nine years, there were disputes over what should be the right to public information, to whom such information would be useful and for what purpose and who would lead this agenda. As we shall see, the Executive, represented by CGU was the actor with more resources and power to bargain in favour of this agenda at the decision-making arena
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Bizerra, André Luiz Villagelim. "Governança no setor público: a aderência dos relatórios de gestão do Poder Executivo aos princípios e padrões de boas práticas de governança." Universidade do Estado do Rio de Janeiro, 2011. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=2736.
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A administração pública apresenta vários problemas, que vão desde a ausência de avaliações quanto aos aspectos de eficiência, eficácia e efetividade na utilização de recursos e das políticas públicas adotadas, até a prática perversa da
corrupção em suas diversas formas. Grande parte destes problemas decorre da falta de mecanismos de controle e acompanhamento para saber se as ações promovidas
pelos gestores públicos estão de acordo com os objetivos da sociedade. Os problemas que decorrem desta relação de conflito de interesses entre aqueles que delegam a administração de suas organizações e aqueles que recebem esta delegação e administram, são chamados de problemas da relação entre principal e agente. No setor público pode-se considerar que agente é o gestor público (recebe a
delegação e administra) e principal é o cidadão ou a própria sociedade (que delega). Estes conceitos têm origem na teoria da agência. Esta teoria é um dos fundamentos da governança, seja no setor privado ou no setor público. E a governança adota princípios como a transparência e a accountability para propor práticas de controle e acompanhamento da administração, a fim de evitar os problemas da relação agente e principal. Deste modo, a presente pesquisa tem por objetivo avaliar se os relatórios
de gestão do Poder Executivo municipal são aderentes aos princípios e padrões de boas práticas de governança para o setor público acerca da transparência e da accountability na utilização dos recursos, bem como dos resultados gerados em
decorrência das políticas públicas adotadas. Para tanto, a metodologia utilizada neste trabalho foi a seguinte: através da pesquisa bibliográfica, identificou-se na literatura quais os princípios e padrões de boas práticas de governança para a
administração pública, e criou-se um quadro-síntese para servir de base para avaliação dos relatórios de gestão quanto aos aspectos de transparência e accountability; através da pesquisa documental foram selecionados os relatórios de
gestão da Prefeitura da Cidade do Rio de Janeiro a serem analisados, que foi a cidade escolhida para realização da pesquisa pela proximidade com o autor e pela disponibilização de diversos documentos em seu sítio eletrônico; a seguir, pela análise de conteúdo, fez-se a avaliação dos documentos utilizando-se o quadrosíntese produzido. Os resultados da pesquisa demonstraram que os relatórios de gestão analisados possuem pouca aderência aos princípios e padrões de boa governança, evidenciando-se uma aderência de apenas 37,71% em relação aos elementos estabelecidos no quadro-síntese. Assim, apontou claramente para o fato de que há pouca transparência nos relatórios de gestão, fato este que prejudica a accountability na administração pública.The public administration has several problems, ranging from the lack of reviews on the aspects of efficiency, efficacy and effectiveness in use of resource and public policies adopted, to the evil practice of corruption in its different ways. Most of these problems derive from the lack of control mechanisms and monitoring to determine whether the actions taken by public managers are in line with the goals of society. The problems arising from that relationship conflict of interest between those who delegate the management of their businesses and those who receive this delegation and manage the business are called problems of the relationship between principal and agent. In the public sector can be considered that the agent is the public manager (receiving the delegation and administrate) and principal is the citizen or the society itself (delegating). These principles have their origin in the agency theory. This theory is a cornerstone of governance, whether in private or in public sector. And adopts governance principles such as transparency and accountability to propose control practices and monitor the administration in order to avoid the problems of agent and principal relationship. So, this research aims to evaluate whether the annual reports of the Local Administration are adherents to the principles and standards of good governance practices for public sector about transparency and accountability in resource utilization as well as the results generated from public policies adopted. For that, the methodology used in this study were as follows: through the literature search, was identified in the literature what were the principles and standards of good governance practices for public administration, and created a summary table to serve as a basis for evaluation of management reports, about the aspects of transparency and accountability; through documentary research were selected the annual reports of the Rio de Janeiro City to be analyzed, which was the city chosen for the research by its proximity with the author and by the availability of several documents in the web site; following, the content analysis was done to evaluate the documents using of the summary table prepared. The research results showed that the annual reports studied have little adherence to the principles and standards of good governance, demonstrating an adherence of only 37.71% compared to the elements set out in the summary table. Thus, there remained clear that there is little transparency in the management reports, a fact which affect the accountability in public administration.
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Lekkou, Efthymia. "La transparence et la commande publique." Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30101.
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La transparence, à travers ses multiples applications par le juge européen, est érigée en principe général du droit de l’Union européenne. Ses fondements juridiques retentissent sur sa portée, impérative et supplétive, son champ d’application matériel et personnel ainsi que sur son extension progressive et sa limitation aux seuls rapports verticaux développés entre les autorités adjudicatrices et les opérateurs économiques. La transparence est rattachée directement aux libertés fondamentales des soumissionnaires potentiels dont elles assurent la protection juridique et indirectement au principe de libre concurrence par la suppression des obstacles privés à la libre circulation des activités économiques. Ainsi, au service d’une finalité immédiate, la transparence garantit l’accès à la commande publique et, au service d’une finalité médiate, elle protège les structures du marché de la commande publique. Le principe général de transparence donne alors naissance aux contrats relevant de la commande publique qui prennent le relais des contrats publics. Instrument d’intégration et élément structurel du marché intérieur, cette nouvelle génération des contrats matérialise l’accès à la commande publique qui constitue un secteur d’activité économique faisant partie du marché intérieurTransparency, through its multiple applications by the european judge, has become a general principle of european law. Its legal basis resound its purview, imperative and suppletive, its personnal et material scope, as well as its progressive extension and its restriction to the vertical relationships developed between contracting authorities and economic operators. Transparency is attached directly to potential bidders fundamental freedoms whose its provides legal protection. It is attached indirectly to the principle of free competition by the elimination of private barriers to the free movement of economic activities. Thus, in the service of an immediate finality, transparency guarantees access to public procurements and, in the service of a mediate finality, it protects the market structures of public procurement. The general principle of transparency gives then rise to contracts of public order (contrats relevant de la commande publique) which take over public contracts. Instrument of integration and structural element of the internal market, this new generation of contracts materialize access to public order (commande publique), that constitutes a sector of economic activity as part of the internal market
Books on the topic "Executive transparency"
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Council of the European Union. Information Policy, Transparency and Public Relations., ed. Basic texts on transparency concerning the activities of the Council of the European Union. Luxembourg: Office for Official Publications of the European Communities, 2000.
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Executive Branch Reform Act of 2006: Report (to accompany H.R. 5112) (including cost estimate of the Congressional Budget Office). [Washington, D.C: U.S. G.P.O., 2006.
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United States. Congressional-Executive Commission on China. China's response to avian flu: Steps taken, challenges remaining, and transparency : roundtable before the Congressional-Executive Commission on China, One Hundred Ninth Congress, second session, February 24, 2006. Washington: U.S. G.P.O., 2006.
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Transparency in environmental protection and climate change in China: Roundtable before the Congressional-Executive Commission on China, One Hundred Eleventh Congress, second session, April 1, 2010. Washington: U.S. G.P.O., 2010.
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Implementing FOIA: Does the Bush administration's executive order improve processing? : hearing before the Subcommittee on Government Management, Finance, and Accountability of the Committee on Government Reform, House of Representatives, One Hundred Ninth Congress, second session, July 26, 2006. Washington: U.S. G.P.O., 2008.
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United States. Government Accountability Office. Credit unions: Greater transparency needed on who credit unions serve and on senior executive compensation arrangements : report to the chairman, Committee on Ways and Means, House of Representatives. Washington, D.C: GAO, 2006.
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Pseudo-classification of executive branch documents: Problems with the Transportation Security Administration's use of the sensitive security information designation : hearing before the Subcommittee on Government Operations of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Thirteenth Congress, second session, May 29, 2014. Washington: U.S. Government Printing Office, 2014.
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Baum, Herb. The Transparent Leader. New York: HarperCollins, 2009.
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Sosa, Lila Caballero. Diagnóstico de la negociación presupuestaria 2006-2007. México, D.F: Fundar, Centro de Análisis e Investigación, 2007.
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L, Kling Tammy, ed. The transparent leader: How to build a great company through straight talk, openness, and accountability. New York: HarperBusiness, 2004.
Find full textBook chapters on the topic "Executive transparency"
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Board, John, Charles Sutcliffe, and Stephen Wells. "Executive Summary and Policy Implications." In Transparency and Fragmentation, 1–4. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9781403907073_1.
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Kerr, James M. "Renew Communications Practices—Transparency Improves Performance." In The Executive Checklist, 169–88. New York: Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137337443_10.
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Makiva, Msuthukazi, and Isioma U. Ile. "Executive-Legislature Relationships and the Promotion of Accountability and Transparency in South Africa." In Advances in African Economic, Social and Political Development, 85–104. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-93509-6_5.
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Aciu, Razvan-Mihai, and Horia Ciocarlie. "Application Level Execution Model for Transparent Distributed Computing." In New Results in Dependability and Computer Systems, 1–10. Heidelberg: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00945-2_1.
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Yang, Yong, Long Wang, Jing Gu, and Ying Li. "Transparently Capturing Execution Path of Service/Job Request Processing." In Service-Oriented Computing, 879–87. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-03596-9_63.
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Agüero, Carlos, and Manuela Veloso. "Transparent Multi-Robot Communication Exchange for Executing Robot Behaviors." In Advances in Intelligent and Soft Computing, 215–22. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-28762-6_26.
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Hahn, Michael, Uwe Breitenbücher, Frank Leymann, and Vladimir Yussupov. "Transparent Execution of Data Transformations in Data-Aware Service Choreographies." In Lecture Notes in Computer Science, 117–37. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02671-4_7.
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Suzuki, Taichiro, Akira Nukada, and Satoshi Matsuoka. "Efficient Execution of Multiple CUDA Applications Using Transparent Suspend, Resume and Migration." In Lecture Notes in Computer Science, 687–99. Berlin, Heidelberg: Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-48096-0_53.
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Pery, Andrew, Majid Rafiei, Michael Simon, and Wil M. P. van der Aalst. "Trustworthy Artificial Intelligence and Process Mining: Challenges and Opportunities." In Lecture Notes in Business Information Processing, 395–407. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-98581-3_29.
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AbstractThe premise of this paper is that compliance with Trustworthy AI governance best practices and regulatory frameworks is an inherently fragmented process spanning across diverse organizational units, external stakeholders, and systems of record, resulting in process uncertainties and in compliance gaps that may expose organizations to reputational and regulatory risks. Moreover, there are complexities associated with meeting the specific dimensions of Trustworthy AI best practices such as data governance, conformance testing, quality assurance of AI model behaviors, transparency, accountability, and confidentiality requirements. These processes involve multiple steps, hand-offs, re-works, and human-in-the-loop oversight. In this paper, we demonstrate that process mining can provide a useful framework for gaining fact-based visibility to AI compliance process execution, surfacing compliance bottlenecks, and providing for an automated approach to analyze, remediate and monitor uncertainty in AI regulatory compliance processes.
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Soldado, Fábio, Fernando Alexandre, and Hervé Paulino. "Towards the Transparent Execution of Compound OpenCL Computations in Multi-CPU/Multi-GPU Environments." In Lecture Notes in Computer Science, 177–88. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-14325-5_16.
Full textConference papers on the topic "Executive transparency"
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Styrin, Evgeny, and Natalya Dmitrieva. "Models for Assessing Openness and Transparency of Executive Authorities." In the 2014 Conference. New York, New York, USA: ACM Press, 2014. http://dx.doi.org/10.1145/2729104.2729116.
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Neuroni, Alessia C., Reinhard Riedl, and Jerome Brugger. "Swiss Executive Authorities on Open Government Data -- Policy Making beyond Transparency and Participation." In 2013 46th Hawaii International Conference on System Sciences (HICSS). IEEE, 2013. http://dx.doi.org/10.1109/hicss.2013.19.
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Rivera, Claudio A., and Marta Muižniece. "What Determines Success in World University Rankings? Analysis of Internal Governance and State Characteristics of Top 800 Universities in Europe." In 80th International Scientific Conference of the University of Latvia. University of Latvia Press, 2022. http://dx.doi.org/10.22364/htqe.2022.24.
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Higher education governance reforms are the subject of discussion in many countries, including Latvia, due to globalization, implementation of new public management (NPM) practices, and increasing demand for quality from a broad spectrum of stakeholders. One of the critical changes in university internal governance is introducing executive boards, which support decision-making effectiveness and transparency. Competition between institutions has also driven a rise in the importance of World University Rankings (WUR), which, although criticized, provide a basis for comparison. This research aims to explore top European universities’ internal governance and residence countries’ characteristics to determine factors that contribute to success in WUR. This paper reveals the importance of introducing executive boards in the governance model through an in-depth analysis of internal governance and country-specific indicators of 97 universities from 17 European countries. The paper also argues that universities from countries with smaller GDP may engage more external stakeholders. The analysis shows that internal governance, residence country-specific indicators, and university characteristics as a whole have a long-term impact on universities’ success.
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Herbertson, Barry Michael, and Julian Williams. "LLOG Praline Tieback Execution: Fast-Paced Project Execution Delivered by Collaborative Project Management Techniques." In Offshore Technology Conference. OTC, 2022. http://dx.doi.org/10.4043/31888-ms.
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Abstract Objectives/Scope The Praline project was awarded and executed during the COVID-19 pandemic and demonstrated how the right project management principles created transparency and trust between Contractor and Company so that both parties worked openly during project execution to successfully execute the scope in the required timeframe. Methods, Procedures, Process This project showcases how creating the right project environment fostered creative engineering, operational flexibility and collaborative decision making. A gate system was developed which enabled several solutions to run in parallel and focused on key dates for specific decisions which allowed for the final offshore scenario to be vetted. In addition, daily task orientated meetings were held with a small team to communicate updates and plans on specific topics between key stakeholders. All attendees were empowered to make decisions and progress tasks in the meeting. A lean and agile approach was deployed. Results, Observations, Conclusions The project was able to overcome numerous challenges during a pandemic in a short timeframe by implementing a fast-paced decision-making process which was underpinned by high-level trust between LLOG and Subsea 7. The project shifted from a plan to install the entire pipeline, In-Line Sled (ILS) and Pipeline End Termination (PLET) in a single trip to using multiple assets and mobilisations. The asset changes were required to maintain LLOG's first oil requirements and meant that the design, installation engineering, and procurement activities needed to be condensed and yet still meet high quality and safety standards. The changes in installation assets impacted the structures designs due to the installation equipment and this had a knock-on impact to the procurement and fabrication activities. One example was that the ILS needed to be redesigned to change the mudmat foundation and use an existing foundation from another project. This scope was completed in less than four weeks from the implementation of the vessel change and could only have been done through the transparent and collaborative approach established on the project. Novel/Additive Information This paper showcases how collaboration and transparency between all stakeholders enabled fast-paced decision making and selection of the optimal offshore solution in a condensed time frame.
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Turner, Alexander, and Nina Dethlefs. "Transparency Of Execution Using Epigenetic Networks." In Proceedings of the 14th European Conference on Artificial Life ECAL 2017. Cambridge, MA: MIT Press, 2017. http://dx.doi.org/10.7551/ecal_a_068.
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Neubauer, Thais Rodrigues, Renata Mendes de Araujo, Marcelo Fantinato, and Sarajane Marques Peres. "Transparency promoted by process mining: an exploratory study in a public health product management process." In Workshop de Computação Aplicada em Governo Eletrônico. Sociedade Brasileira da Computação, 2022. http://dx.doi.org/10.5753/wcge.2022.223131.
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Public transparency enables the exercise of democracy by the active participation of citizens in the public management. Even though promoting transparency is an essential conduct in a democratic context, its practice is still incipient. In this context, process mining emerges as an agent to promote public transparency as the data related to public processes event logs may have the potential to enable visual and analytical analysis of the process execution. In order to exemplify how process mining might promote public transparency, we present a study considering the health products' management process of a health surveillance agency. Our analysis reveals details about the process execution logic as well as the actions that impact the efficiency of its management.
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Beck, Philip J., and Dennis Kovacs. "Earned Schedule and the Use of Schedule Execution Reporting Metrics." In 2018 12th International Pipeline Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/ipc2018-78067.
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The traditional approach of managing project performance is with the use of Earned Value Management. There is a recent trend towards the expansion of traditional Earned Value Management practices to include the concept of Earned Schedule. Whereas Earned Value provides insight as to how the project is trending in relation to the plan by assessing cost and schedule variances, Earned Schedule focuses on the time element of schedule performance throughout the project execution phase. Earned Value, although very effective at providing visibility to cost performance, is not as transparent when it comes to schedule performance over time. Case in point, at completion, irrespective as to how work progressed on the schedule (ahead or behind plan) at completion, the schedule performance index will always be 1.0. Earned Schedule overcomes this drawback, providing useful tools to report on schedule performance, and providing visibility to the project state from which to base informed decisions. To perform the analysis, Earned Schedule analysis incorporates detail from the baseline and forecast schedules as well as the integrated project management cost report (earned versus planned). In addition to looking at Earned Schedule metrics, other key metrics are factored into this approach to assess overall schedule performance. Key metrics derived from the schedule and highlighted in this approach include: • Critical Path Length Index (CPLI) • Baseline Execution Index (BEI) • Total Float Consumption Index (TFCI) • To Complete Schedule Performance Index (TSPI) • Predicted Forecast Finish Date (PFFD) • Schedule Performance Index (time) (SPIt) • Independent Estimate At Complete (time) (IEACt) The intent of these metrics is to identify trends and assist in predicting project outcomes based on past performance. Since this approach is highly dependent on the schedule data, the more compliant a schedule is to industry best practices the better the quality of the results. The metrics are negatively impacted by recent re-baselining as this causes us to lose historical performance detail. Frequent analysis of the schedule execution reporting metrics defined above provides transparency of project performance and brings visibility to early risk triggers in support of a proactive approach to project execution monitoring and control. This paper will present a case study demonstrating how additional transparency through this approach highlighted a potential schedule risk. This increased visibility allowed the project team to reprioritize and implement proactive corrective actions to mitigate any potential impact to the project In Service Date (ISD).
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Rutzig, Mateus B., Antonio Carlos S. Beck, and Luigi Carro. "Transparent Dataflow Execution for Embedded Applications." In IEEE Computer Society Annual Symposium on VLSI (ISVLSI '07). IEEE, 2007. http://dx.doi.org/10.1109/isvlsi.2007.98.
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Blum, Troels, Mads R. B. Kristensen, and Brian Vinter. "Transparent GPU Execution of NumPy Applications." In 2014 IEEE International Parallel & Distributed Processing Symposium Workshops (IPDPSW). IEEE, 2014. http://dx.doi.org/10.1109/ipdpsw.2014.114.
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Miranda, Samuel. "Regulation without Transparency Impedes Compliance." In 2022 29th International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/icone29-92653.
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Abstract In November 2020, the Office of the Inspector General (OIG) of the Nuclear Regulatory Commission (NRC) issued its annual audit plan, which includes an audit concerning transparency (i.e., the public trust and confidence) in the NRC’s regulatory activities. [3] The audit will examine the NRC’s practice of allowing “drop-in” visits, by senior executives of licensees, especially during times when the NRC staff could be evaluating and deciding on regulatory matters that directly affect the interests of those licensees. In 2017, the OIG conducted a related audit that also focused upon the public’s trust and confidence in the NRC. [4] That audit examined the NRC’s procedure that governed its evaluation of 10 CFR §2.206 enforcement petitions. The OIG found that the NRC staff had not issued a single enforcement order, as the result of 38 enforcement petitions that it had received in the prior three fiscal years, ending in 2016. The OIG concluded that, the lack of such actions could adversely affect the public’s perspective on the effectiveness of the agency’s 10 CFR 2.206 petition process. Both audits are discussed herein, via examples that illustrate the NRC’s implementation of its policy of transparency, in theory and practice.
Reports on the topic "Executive transparency"
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Rose, Jonathan, Josette Arévalo, Thaís Soares, and Andreia Barcellos. Approach Paper: Evaluation of the Inter-American Development Bank's Governance. Inter-American Development Bank, February 2021. http://dx.doi.org/10.18235/0003043.
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This approach paper defines the objectives, scope, and methodology for the Office of Evaluation and Oversight's (OVE) evaluation of the governance of the Inter-American Development Bank (IDB). The evaluation is included in OVE's 2020-2021 work program (document RE-543) in response to a request by the Board of Executive Directors to evaluate the IDB's governance arrangements. Drawing from similar evaluations, these aspects will be evaluated in four dimensions: effectiveness, efficiency, accountability and transparency, and voice.
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Rose, Jonathan, Josette Arévalo, Thaís Soares, Andreia Barcellos, Ruben Lamdany, and Dennis Leech. Evaluation of the Inter-American Development Bank's Governance. Inter-American Development Bank, September 2022. http://dx.doi.org/10.18235/0004486.
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The Inter-American Development Bank (IDB) was founded in 1959 as an initiative of Latin American and Caribbean (LAC) countries and the United States to support the development of the region through an institution in which LAC countries would play a leading role through their majority capital and voting shares but with significant participation of the United States. The Agreement Establishing the Inter-American Development Bank (the Agreement; IDB 1959/1996) articulated the desired balance of responsibilities and power between LAC and the United States. It also provided that the IDB's governance would center around three governing bodies: the Board of Governors (BOG), the Board of Executive Directors (EXD), and Senior Management. The objective of this evaluation, requested by the EXD, was to assess the extent to which existing institutional arrangements at the IDB allow it to operate effectively and efficiently while providing sufficient accountability, transparency, and stakeholder voice in decision making. The evaluation focused on four dimensions: (1) effectiveness--the extent to which the IDB's governance arrangements allow the institution to effectively set strategic objectives, provide means to attain those objectives, and monitor performance; (2) efficiency--the degree to which the costs (in both money and time) of the IDB's governing bodies to perform their assigned roles and responsibilities are consistent with their priorities; (3) accountability and transparency--the extent to which the IDB's governance arrangements render the IDB governing bodies accountable to its shareholders for the responsibilities delegated to them, and the ability of secondary stakeholders, such as civil society, project beneficiaries, and private sector entities, to access information; and (4) voice--the extent to which the IDB's governance arrangements provide the shareholders and secondary stakeholders with an adequate voice in decision making.
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Sembler, Jose Ignacio, Ana María Linares, Clara Schettino, Nathaniel Russell, Stephany Maqueda, Lina Pedraza, Melanie Putic, Thaís Soares Oliveira, and Alejandro Ahumada. Evaluation of the Independent Consultation and Investigation Mechanism (MICI) 2021. Inter-American Development Bank, March 2021. http://dx.doi.org/10.18235/0003215.
Full textAbstract:
This evaluation is in response to a request from the Boards of Executive Directors of the IDB and IDB Invest for OVE to independently examine the MICI policy and its implementation pursuant to the requirement established in the respective policies of each institution. The aim of this evaluation is to inform the Boards of Executive Directors of the IDB and IDB Invest on the extent to which, under its current policy framework, the MICI has been effective and efficient in (i) resolving the complaints it receives concerning environmental and social impacts of projects due to alleged noncompliance with the IDB Group's environmental and social safeguards policies and standards; and (ii) promoting institutional learning with regard to environmental and social safeguards and standards and their implementation in IDB Group projects. In addition, the evaluation is aimed at reporting on the mechanism's accessibility to requesters and the extent to which the MICI has performed its duties independently, objectively, impartially, and transparently.
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Harkema, Marcel, Dick Quartel, Rob van der Mei, and Bart Gijsen. JPMT: A Java Performance Monitoring Tool. Centre for Telematics and Information Technology (CTIT), 2003. http://dx.doi.org/10.3990/1.5152400.
Full textAbstract:
This paper describes our Java Performance Monitoring Toolkit (JPMT), which is developed for detailed analysis of the behavior and performance of Java applications. JPMT represents internal execution behavior of Java applications by event traces, where each event represents the occurrence of some activity, such as thread creation, method invocation, and locking contention. JPMT supports event filtering during and after application execution. Each event is annotated by high-resolution performance attributes, e.g., duration of locking contention and CPU time usage by method invocations. JPMT is an open toolkit, its event trace API can be used to develop custom performance analysis applications. JPMT comes with an event trace visualizer and a command-line event trace query tool for scripting purposes. The instrumentation required for monitoring the application is added transparently to the user during run-time. Overhead is minimized by only instrumenting for events the user is interested in and by careful implementation of the instrumentation itself.
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Avis, William. Value for Money of Different CSO Delivery Options. Institute of Development Studies, June 2022. http://dx.doi.org/10.19088/k4d.2022.087.
Full textAbstract:
Value for Money (VfM) is a concept that broadly defines how to maximise and sustain equitable and quality outputs, outcomes and impact for a given level of resources. VfM is a frequently misunderstood term, often associated with complex economic analysis methods. The literature reviewed in this report shows no clear consensus concerning how VfM should be defined. This rapid literature review collates available literature on the value for money of different CSO delivery options. It draws on a diverse range of sources from academic and grey literature. The review draws heavily on a number of sources including Coffey (2015), Laws and Valters (2021) and INTRAC (2020).Despite a range of definitions of VfM being developed and refined, there exist a dearth of detailed attempts to understand how best to conceptualise, measure and manage VfM for programmes which aim to be adaptive.How VfM is interpreted continues to evolve, for example, the Independent Commission for Aid Impact has broadened how VfM is assessed by requiring different types of accountability and transparency commitments to ensure that CSOs use funding responsibly (ICAI, 2018).The availability of VfM evidence across many funding arrangements is lacking or incomplete. Additionally, while the effectiveness and impact of specific funding mechanisms was typically explored and assessed in the literature, the relationship between the design and execution of the broader funding arrangement in relation to VfM was usually inferred rather than explicitly assessed.