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1
Coteño Muñoz, Alejandro. « Transparencia (judicial) = Judicial Transparency ». EUNOMÍA. Revista en Cultura de la Legalidad, no 16 (29 mars 2019) : 198. http://dx.doi.org/10.20318/eunomia.2019.4700.
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Resumen: La transparencia judicial representa una de las más importantes demandas de la ciudadanía a la Justicia. Tanto desde las instituciones como desde la Jurisprudencia y la Doctrina se ha afirmado repetidas veces la importancia de esta transparencia, sin embargo, hasta el momento, no se ha realizado un estudio profundo y sistemático de la misma. Es por ello que este texto trata de ahondar en el concepto de “transparencia judicial” y fijar los términos para futuros estudios y reformas. Así, por una parte, se analiza la publicidad activa −la publicación de información− y, por otra parte, la publicidad pasiva −el derecho de acceso a la información−, todo ello diferenciando si se trata de información relativa al Consejo General del Poder Judicial (en adelante, CGPJ) o de información judicial en sentido estricto. Para concluir, se aportan unas conclusiones que defienden la necesidad de reformas que ensanchen la transparencia judicial a fin de no dejarla en simples palabras.Palabras clave: Publicidad activa, publicidad pasiva, derecho de acceso, interesado, rendición de cuentas.Abstract: Judicial transparency represents one of the most important demands from the citizenship to Justice. From the institutions, as well as from Jurisprudence and Doctrine, the importance of this transparency has been repeatedly declared, however, until now, a deep and systematic study of it has not been carried out. That is why this text tries to delve into the concept of “judicial transparency” and set the terms for future studies and reforms. Thus, on the one hand, active transparency is analyzed −the publishing of information− and, on the other hand, passive transparency −the right of access to information−, all this distinguishing between information related to the General Council of the Judiciary or judicial information strictly talking. To end up, conclusions, which defend the need of reforms that broaden judicial transparency, so as not to leave it in simple words, are provided.Keywords: Active transparency, passive transparency, right of access, interested, accountability.
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Gallastegui Ormaechea, Itxaso. « Gardentasun kultura benetako baten ezarpenerako zenbait Estrategia ». RVAP 99-100, no 99-100 (30 décembre 2014) : 1479–97. http://dx.doi.org/10.47623/ivap-rvap.99.100.2014.061.
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LABURPENA: Espainiako sistema politiko-administratiboak azkenaldian bizi duen krisialdiaren irtenbidea, hein handi batean, gardentasun publikoa herrialde baten izaera demokratikoaren zutabe sendo eta ordezkaezina dela aitortzeak eratzen du. Bide horretan, abiapuntu gisa, informazio publikora sarbidea izateko oinarrizko eskubide baten errekonozimendua identifika daiteke. Informazioaren eta komunikazioaren teknologia berriek —Open Data eta Open Government Atariek, besteak beste— zabaldutako harreman digitaleko kanalak ere paper garrantzitsu bat jokatzera datozela esan beharra dago, euren inplikazioen gardentasuna bermatzeko eta sustatzeko kontrol-mekanismo egokien ezarpena galdatuagatik ere. Baina espainiar Administrazio Publikoen antolaketa eta jarduna gardenak direla segurtatu dadin, ezinbestekoa da beste zenbait medio eta instrumentutara jotzea, etika publikoaren berrezarpenera, batez ere. RESUMEN: La solución a la crisis que últimamente vive el sistema político-administrativo español pasa, en gran medida, por que se acepte que la transparencia pública es un firme e irremplazable pilar del carácter democrático de un país. El reconocimiento de un derecho fundamental de acceso a la información pública puede identificarse como punto de partida de dicha trayectoria. Cabe indicar que los canales de relación digital que han abierto las nuevas tecnologías de la información y de la comunicación —los Portales de Open Data y Open Government, por ejemplo—, a pesar de exigir la instauración de mecanismos de control que aseguren y promuevan la transparencia de sus implicaciones, también vienen a desempeñar un papel importante. No obstante, para garantizar que la organización y la acción de las Administraciones Públicas españolas sea transparente, es preciso recurrir, también, a otra serie de vías e instrumentos, a la restauración de la ética pública, principalmente. ABSTRACT: The solution to the crisis that the Spanish political and administrative system is lately living rests to a great extent on accepting that public transparence is a firm and irreplaceable pillar to the democratic character of a country. The acknowledgment of a fundamental right to the access to public information can be identified as a starting point in that path. It should be pointed out that the channels of digital relationship opened by new technologies of information and communication —for example Open Data and Open Government websites— despite requiring the establishment of control mechanisms for securing and promoting the transparency of their implications, can also play an important role. However, in order to guarantee that the organization and the action by public administrations is transparent, it is necessary to resort to another sort of paths and instruments, mainly to public ethics.
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Aizpún de Bobadilla, Teresa. « La visión moderna del conocimiento y su repercusión en el arte : la transparencia / The Modern Vision of Knowledge and Its Impact in the Art : Transparency ». Revista Internacional de Cultura Visual 5, no 2 (12 décembre 2018) : 73–80. http://dx.doi.org/10.37467/gka-revvisual.v5.1821.
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ABSTRACTThe metaphor of transparency has always embodied the human longing for perfection. Transparency or that which hides nothing, what allows us to see through itself not leaving any space to mystery, is as a matter of fact the symbol of perfect knowledge. This very idea had an incredible influence on art, but transparency is a wonderfully broad concept and its meaning is not univocal and much less in the first decades of the 20th century, when not only does it become the symbol of perfection in knowledge but also the symbol of all perfection: of the new man and the new society. RESUMENLa metáfora de la transparencia encarna las ansias humanas de perfección. Lo transparente, lo que no oculta nada, lo que permite ver a través de sí y no deja espacio al misterio, es el símbolo del conocimiento perfecto. Esta idea ha tenido una enorme influencia en el arte, pero, la transparencia es un concepto muy amplio y su significado no es unívoco y mucho menos en las primeras décadas del siglo XX, en que llega a ser no sólo el símbolo de la perfección del conocimiento, sino de toda perfección: del hombre nuevo y de la nueva sociedad.
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Pennetreau, Damien, et Thomas Laloux. « Talkin’ ‘bout a Negotiation : (Un)Transparent Rapporteurs’ Speeches in the European Parliament ». Politics and Governance 9, no 1 (31 mars 2021) : 248–60. http://dx.doi.org/10.17645/pag.v9i1.3823.
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For policies to be legitimate, both the policy process and the underlying reasons must be transparent to the public. In the EU, the lion’s share of legislation is nowadays negotiated in informal secluded meeting called trilogues. Therefore, presentation of the trilogues compromise by the rapporteur to the European Parliament (EP) plenary is, arguably, one of the few formal occasions for ‘transparency in process,’ i.e., public access to the details of actual interactions between policymakers. The aim of this article is thus to examine the extent to which rapporteurs are transparent about trilogue negotiations when presenting legislative compromises to the EP during plenary sessions, and to assess whether the extent of transparency is linked to the extent of conflict between legislative actors and to elements of the political context related to rapporteurs. To this purpose, we coded 176 rapporteur speeches and, on this basis, concluded that these speeches poorly discuss the trilogue negotiations. Interinstitutional negotiations are discussed in only 64% of cases, and even when they are, the extent of information about trilogues is generally small. While we do not find support for an effect of political conflicts, some characteristics linked with rapporteurs are significantly related to transparency in process of their speeches. This is the case for their political affiliation and their national culture of transparence.
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Wang, Bo, Hengjun Hou et Zhengwei Zhu. « Transparency and applications of transparent soil : a review ». Geotechnical Research 8, no 4 (1 décembre 2021) : 130–38. http://dx.doi.org/10.1680/jgere.21.00016.
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The effects of particle size, pore fluid ratio, solution ratio, temperature, time and other preparation factors on the transparency of transparent soil are discussed. The quality of transparency determines the effectiveness of transparent soil in model tests. Also, existing methods cannot quantify transparency in real-time. The history of transparent soil development and the problems encountered in preparation are reviewed; the existing transparency testing methods are scrutinised; and the problems of transparency testing are described. On the basis of progress in the application of machine learning methods to geotechnical engineering, the advantages and technical issues of the method to predict soil transparency are discussed. Lastly, issues that require further research are considered.
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Wang, Bo, Hengjun Hou et Zhengwei Zhu. « Transparency and applications of transparent soil : a review ». Geotechnical Research 8, no 4 (1 décembre 2021) : 130–38. http://dx.doi.org/10.1680/jgere.21.00016.
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The effects of particle size, pore fluid ratio, solution ratio, temperature, time and other preparation factors on the transparency of transparent soil are discussed. The quality of transparency determines the effectiveness of transparent soil in model tests. Also, existing methods cannot quantify transparency in real-time. The history of transparent soil development and the problems encountered in preparation are reviewed; the existing transparency testing methods are scrutinised; and the problems of transparency testing are described. On the basis of progress in the application of machine learning methods to geotechnical engineering, the advantages and technical issues of the method to predict soil transparency are discussed. Lastly, issues that require further research are considered.
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Sun, Zhiwen, Gangqiang Kong, Yang Zhou, Yang Shen et Hanyu Xiao. « Thixotropy of a Transparent Clay Manufactured Using Carbopol to Simulate Marine Soil ». Journal of Marine Science and Engineering 9, no 7 (4 juillet 2021) : 738. http://dx.doi.org/10.3390/jmse9070738.
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A transparent clay manufactured using Carbopol® UltrezTM 10 (simplified as U10) was introduced, and its manufacturing processes were briefly described. Both relative transparency (RT) and modulation transfer function (MTF) methods were used to quantify the optical character variation via soil thickness. The transparency of this new transparent clay was analyzed and compared with four traditional transparent materials. The thixotropic properties of this synthetic transparent clay were measured in detail through the laboratory vane test. An exponential function was used to describe the thixotropy and sensitivity of the clay. The results showed that the new transparent clay has a relatively higher optical transparency than the majority of previous materials. Good-fitting results showed a similar development trend in thixotropy for the synthetic transparent clay and the natural ones. Furthermore, the sensitivity of the transparent clay was low to medium, which can simulate marine soil. With higher optical transparency than and similar thixotropy and sensitivity as natural clays, Carbopol® UltrezTM 10 shows great potential as a substitute for natural clay and is expected to be widely used in model tests.
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Fukuda, Mami, et Sergio C. Masin. « Test of Balanced Transparency ». Perception 23, no 1 (janvier 1994) : 37–43. http://dx.doi.org/10.1068/p230037.
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It is implicitly or explicitly assumed in current transparency models that all the parts of a completely transparent surface have the same perceived degree of transparency. In general, the two experiments reported here have shown that this assumption is false. Consequently, any general transparency equation based on this assumption is unjustified. Separate transparency equations for the different parts of a transparent surface are instead justified. This indicates the need for a model of the overall judgment of transparency of these parts. In the second experiment the hypothesis that the judged degree of transparency of a whole transparent surface is a weighted average of the judged degrees of transparency of the different parts of this surface was tested. The results contradict this hypothesis and support the idea that the judgment of transparency of a whole surface and that of its parts depend on different stimulus conditions.
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Hengeveld, Kees, et Sterre Leufkens. « Transparent and non-transparent languages ». Folia Linguistica 52, no 1 (26 mars 2018) : 139–75. http://dx.doi.org/10.1515/flin-2018-0003.
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Abstract Languages differ widely from one another in the extent to which they are transparent, i.e. obey one-to-one relationships between meaning and form. Transparency, in turn, is an important factor in the learnability of languages. This paper first sets out a framework for the study of transparency and subsequently studies cross-linguistic differences in transparency, using the theory of Functional Discourse Grammar as its point of departure. Transparent and non-transparent features of languages are systematically defined using the multi-level architecture of this model of language, representing them as mappings between and within levels. In applying this framework to a sample of 30 languages it is shown that the (non-)transparent features investigated can be ordered into an implicational transparency hierarchy, and that as a result the languages of the sample can be ranked in terms of their degrees of transparency as well. Finally, the consequences of these findings for the learnability of languages are discussed.
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Thornton, Daniel L. « Monetary policy transparency : transparent about what ? » Manchester School 71, no 5 (septembre 2003) : 478–97. http://dx.doi.org/10.1111/1467-9957.00363.
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Safari, Mahdi, Yuchu He, Minseok Kim, Nazir P. Kherani et George V. Eleftheriades. « Optically and radio frequency (RF) transparent meta-glass ». Nanophotonics 9, no 12 (18 juin 2020) : 3889–98. http://dx.doi.org/10.1515/nanoph-2020-0056.
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AbstractWe propose a radio frequency (RF) and visibly transparent composite metasurface design comprising newly developed transparent multilayer conductive coatings. Detailed experimental and theoretical analysis of the RF/visible transparency of the proposed meta-glass is provided. The proposed nature-inspired symmetrical honeycomb-shaped meta-glass design, alters the electromagnetic properties of the glass substrate in the RF spectrum by utilizing visibly transparent Ag-based conductive coatings on each side. Furthermore, the competing effect of the Ag thickness on optical and RF transparency is discussed. We show that using multilayer dielectric-metal coatings, specifically 5-layered spectrally selective coatings, RF transparency of the meta-glass can be enhanced while preserving visible transparency. Herein we demonstrate high transparency meta-glass with 83% and 78% peak RF and optical transmission at 28 GHz and 550 nm, respectively. The meta-glass yields enhanced RF transmission by 80% and 10% when compared to low-emissivity glass and bare glass, respectively. The meta-glass design presented here is amenable to a variety of 5G applications including automobile radar systems. This work provides a superior alternative to the standard indium-tin-oxide (ITO) transparent material which is becoming scarce. Moreover, this study paves the way for the design of new visibly transparent metamaterials and artificial dielectrics.
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Kluth, A., et P. Kübler. « Transparenzmessung in der Produktionslogistik*/Transparency measurement in production logistics ». wt Werkstattstechnik online 108, no 03 (2018) : 143–47. http://dx.doi.org/10.37544/1436-4980-2018-03-39.
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Produktionslogistische Systeme sind durch zahlreiche, verknüpfte Abläufe komplex und unübersichtlich. Oft fehlt die Transparenz, um Entscheidungen zielgerichtet treffen zu können. Vor dem Hintergrund steigender Herausforderungen und der zunehmenden Möglichkeiten an transparenzverbessernden Maßnahmen stellt sich die Frage des geeigneten Transparenzmaßes. Mit der folgenden Methode kann die Transparenz aufwandsarm gemessen und geeignete Maßnahmen abgeleitet werden, um diese zu erhöhen. Production logistics systems are complex and intransparent due to numerous, linked processes. Without transparency it is hard to take the right decisions. In view of the increased opportunities to improve transparency in production systems and the given challenges, the question of the appropriate degree of transparency arises. The following method allows measuring transparency with litte effort and finding appropriate measures to increase it.
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D'Zmura, Michael, Philippe Colantoni, Kenneth Knoblauch et Bernard Laget. « Color Transparency ». Perception 26, no 4 (avril 1997) : 471–92. http://dx.doi.org/10.1068/p260471.
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Observation suggests that the chromatic changes which elicit an impression of transparency include translations and convergences in color space. Neither rotations nor shears in color space lead to perceived transparency. Results of matching experiments show that equiluminous translations, which cannot be generated by episcotister or filter models, give rise to the perception of transparency. This implies that systematic luminance change is not needed for transparency to be perceived. These results were used for the development of a method for detecting a transparent overlay within a color image and for separating the overlay from the underlying surfaces. The method tests for the coherence of chromatic change along contours through X-junctions to help detect the contour of a transparent region. The algorithm tests locally for translation and convergence to detect a transparent region. It estimates globally the chromatic parameters of the transparent overlay in order to separate the overlay from the underlying surfaces.
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Kawabe, Takahiro. « Perceptual Transparency From Cast Shadow ». i-Perception 10, no 3 (mai 2019) : 204166951984427. http://dx.doi.org/10.1177/2041669519844272.
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This study examined how a shadow contributes to the perception of a transparent surface. As stimuli, we used computer graphics images in which a transparent surface with a color-mosaic pattern casts a shadow onto a background surface. We manipulated two parameters: (a) the spatial heterogeneity of the transmittance of the transparent surface and (b) the size of the light source shining on the transparent surface and its background. The latter parameter determined the blurriness of shadows. Observers judged whether the stimulus image contained a transparent surface or not. We found that the proportion of reports identifying a transparent surface was dependent on both parameters we tested. Specifically, a high spatial heterogeneity of transmittance decreased the proportion of reports of a transparent surface; this was possibly because globally defined X-junctions, which were one of the cues to perceptual transparency, perceptually broke down. On the other hand, blurred shadows were effective even when the global X-junctions were not effective. Locally defined X-junctions only moderately contributed to perceptual transparency. The results indicate that in addition to global and local X-junctions, blurred shadows are image features that elicit the perception of transparency from a cast shadow. A large individual difference as to which information each participant used as a cue to perceptual transparency was also discussed.
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Новак, Н. В. « Transparency of Composite Materials ». Стоматология. Эстетика. Инновации, no 2 (8 septembre 2020) : 198–207. http://dx.doi.org/10.34883/pi.2020.4.2.009.
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На формирование оптических свойств зуба существенное влияние оказывает светопроницаемость его твердых тканей. Эмаль и дентин способны частично пропускать световые лучи, при этом светопроводимость эмали выше, чем дентина.Цель исследования: изучение степени прозрачности светопроницаемых композиционных материалов, используемых при изготовлении эстетических реставраций для имитации прозрачности режущего края зуба.Материалы и методы. Для изучения степени прозрачности светопроницаемых композиционных материалов разных фирм-производителей из этих материалов были изготовлены диски толщиной 0,5 мм и 1,0 мм и изучена светопроницаемость.Результаты. Представлены результаты изучения степени прозрачности светопроницаемых композиционных материалов, используемых для имитации прозрачности режущего края при изготовлении эстетических реставраций зубов. Исследован коэффициент светопроницаемости композитов, проведена визуальная оценка светопроводимости пломбировочных материалов разных фирм, выполнена сравнительная визуальная оценка светопроницаемости прозрачных образцов фотополимеров разной толщины.Заключение. Показано, что чем толще слой светопроницаемого материала, тем больше его вклад в формирование оттенков цвета, слои разной толщины могут существенно преобразовывать оптические свойства, оказывая влияние на цвет и светопроницаемость изготовленной эстетической конструкции. The transparency of its solid fabrics has significant effect on formation of optical properties of tooth. Enamel and dentine are capable to pass partially light beams, at the same time the transparency of enamel is higher, than dentine.Purpose of the study: studying of degree of transparency of the transparent composite materials used at production of esthetic restorations for imitation of transparency of a cutting edge of tooth. Materials and methods. For studying of degree of transparency of transparent composite materials of different manufacturing firms disks 0.5 mm and 1.0 mm thick were made of these materials and the transparency is studied.Results of studying of degree of transparency of the transparent composite materials used for imitation of transparency of a cutting edge at production of esthetic restorations of teeth are presented. The coefficient of transparency of composites is investigated, the visual assessment of atransparency of sealing materials of different firms is carried out, comparative visual assessment of a transparency of transparent samples of photopolymers of different thickness is executed.Conclusion. It is shown that the layer of transparent material is thicker, the more its contribution to formation of shades of color, layers of different thickness can significantly transform optical properties, having an impact on color and transparency of the made esthetic design.
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Hunton, James E., Robert Libby et Cheri L. Mazza. « Financial Reporting Transparency and Earnings Management (Retracted) ». Accounting Review 81, no 1 (1 janvier 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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Ortega-Rodríguez, Cristina, Ana Licerán-Gutiérrez et Antonio Luis Moreno-Albarracín. « Transparency as a Key Element in Accountability in Non-Profit Organizations : A Systematic Literature Review ». Sustainability 12, no 14 (20 juillet 2020) : 5834. http://dx.doi.org/10.3390/su12145834.
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The purpose of this article is to present a framework to understand transparency in the third sector and then to explore the main research streams regarding the disclosure of information and accountability by conducting a systematic literature review on the antecedents and dimensions of the transparency of information disclosed by non-profit organizations (NPOs). The essential questions of this work are addressed from an international perspective. In particular, we explore three research questions: (1) why should NPOs disclose transparent information to stakeholders? (2) Why do not all NPOs disclose transparent information? (3) What means do NPOs use to disclose transparent information? Our results highlight the lack of transparency legislation in the third sector, leading NPOs to adopt the voluntary disclosure of information policies to improve the perceived credibility of these entities by their stakeholders. In conclusion, our study highlights the importance of developing a systematic body of knowledge regarding the situation of transparent, voluntary information disclosure in the sector. Moreover, the Sustainable Development Goals promulgated by the United Nations place a high value on transparency for the accountability of institutions. To achieve sustainable development, both peace and the governance of institutions are needed. Reducing corruption and promoting transparency are among the goals which should be reached to achieve social sustainability.
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PAUNOV, YAVOR, MICHAELA WÄNKE et TOBIAS VOGEL. « Transparency effects on policy compliance : disclosing how defaults work can enhance their effectiveness ». Behavioural Public Policy 3, no 02 (9 novembre 2018) : 187–208. http://dx.doi.org/10.1017/bpp.2018.40.
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AbstractFrom an ethical standpoint, transparency is an essential requirement in public policy-making. Ideally, policy-makers are transparent and actively disclose the presence, purpose and means of a decision aid. From a practical point of view, however, transparency has been discussed as reducing the effectiveness of decision aids. In the present paper, we elaborate on how transparency affects the effectiveness of defaults. In three experiments, we manipulated whether the endorser was transparent about the default or not and assessed participants’ decisions to opt out or comply. Throughout the experiments, we found that proactive transparency reduced opt-out rates as compared to a non-transparent default condition. Moreover, proactive disclosure of a default reduced opt-out rates as compared to informed control groups, where participants imagined they had retrieved the default-related information by themselves (Studies 1 and 2). The results further indicate that a lack of proactive disclosure may lead targets to perceive the endorser as less sincere and to feel deceived, which in turn hinders the effectiveness of the default. In general, our findings lend support to the proactive transparency paradigm in governance and show that a default-based policy can be transparent and effective at the same time.
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Rozhnova, O. V., V. V. Markov et V. M. Igumnov. « Transparency as a priority direction of improving the quality of enterprises reporting ». Izvestiya MGTU MAMI 7, no 1-5 (10 septembre 2013) : 80–84. http://dx.doi.org/10.17816/2074-0530-67796.
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The article focuses on the points of transparency values, and transparent reporting for the individual enterprise and the economy in general. There are mentioned factors, which determined the relevance of transparent reporting, thoroughly analyzed the levels of its formation. The article highlights cases when an enterprise should increase transparency through the submission of more detailed data.
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Kapiszewski, Diana, et Sebastian Karcher. « Empowering Transparency : Annotation for Transparent Inquiry (ATI) ». PS : Political Science & ; Politics 54, no 3 (24 juin 2021) : 473–78. http://dx.doi.org/10.1017/s1049096521000287.
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Kipniss, Marc. « Transparent Commodities and the Commodification of Transparency ». Rethinking Marxism 6, no 3 (septembre 1993) : 130–34. http://dx.doi.org/10.1080/08935699308658070.
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Liakhovych, Olha, Svetlana Skakovska et Maria Krechko. « THE ESSENTIAL CHARACTERISTICS OF TRANSPARENT BUSINESS ACTIVITIES : ADVANTAGES AND DISADVANTAGES ». Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no 25(53) (23 juin 2022) : 31–38. http://dx.doi.org/10.25264/2311-5149-2022-25(53)-31-38.
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The paper is devoted to the theoretical aspects of enterprises' transparent activities. The study identified the essence of transparency at the micro level, its main elements and functions. The essence of transparent activity is also defined. Benefits and additional opportunities for transparency are revealed. External and internal effects from the implementation of transparent financial reporting are substantiated. The advantages for the state, consumers, potential investors, financial analysts, audit companies are described. Priority measures to increase business transparency have been identified. In addition, there are shortcomings of transparent activities. Theoretical aspects of the security-oriented approach to the implementation of the principles of transparent activity of the enterprise are considered, the implementation of which will allow to realize new opportunities, avoid risks and ensure a positive impact on the company's economic security level. Disadvantages include the fact that information that is freely available may be of interest to competitors and it's use for their own purposes, such as following strategy, releasing similar products and gaining market advantage, creating a competitive weakness for the organization. According to research, the main advantages of transparency for the company are attracting talented staff, building trust, increasing productivity, increasing business responsibility, strengthening the competitive position and ensuring economic security. Thus, a security-oriented approach to transparent activities is based on a clear definition of confidential information to be covered (trade secrets, details of competitive advantages, personal information, etc.). With clear boundaries, transparent activities will have a positive impact on economic security through key growth factors in sales revenue, net income, capital gains and turnover.
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Leufkens, Sterre. « The transparency of creoles ». Journal of Pidgin and Creole Languages 28, no 2 (16 août 2013) : 323–62. http://dx.doi.org/10.1075/jpcl.28.2.03leu.
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In this article I propose that creoles are relatively transparent compared to their source languages. This means that they display more one-to-one relations between meaning and form. Transparency should be distinguished from the concepts of simplicity, ease of acquisition, and regularity. Definitions of these notions are given and it is shown how they have been mixed up in earlier literature. The transparency of creoles is explained as a result of language contact. When people speaking radically different languages communicate, they tend to use maximally intelligible forms, i.e. transparent forms. The repeated selection of transparent over opaque forms will lead to the formation of a relatively transparent language. Hence, creoles are predicted to be either as transparent as or more transparent than their source languages. An empirical study is performed to test this prediction. The transparency of four contact languages and their sub- and superstrates is measured by checking them on a list of non-transparent features. It turns out that they all exhibit opaque structures, but that there is a striking absence of so called form-based forms: linguistic elements and rules that are not motivated pragmatically or semantically. This indicates that such ‘empty’ forms are lost during intense language contact.
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Harris, Erica E., et Daniel Neely. « Determinants and Consequences of Nonprofit Transparency ». Journal of Accounting, Auditing & ; Finance 36, no 1 (3 décembre 2018) : 195–220. http://dx.doi.org/10.1177/0148558x18814134.
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Using a sample of over 14,000 industry-diverse nonprofit organizations, this study documents the key characteristics and consequences of organizations providing better and more information to stakeholders, that is, more transparent charities. In particular, we find evidence consistent with organizations that have stronger governance, better performance, and more professional staff being associated with greater transparency. In addition, we find that organizations that are more reliant on contributions, and those located in states that require public disclosure of their audited financial statements are also more transparent. After controlling for the likelihood of being transparent, we then test whether funders respond to more transparency by increasing their funding to organizations that provide more information. Here, we hypothesize and find that the level of transparency is associated with greater future contributions. Moreover, we find that organizations with better performance to report accrue incrementally more future contributions. Overall, our results support the assertion that transparency in the nonprofit sector is value added to key stakeholders.
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Goncharov, Igor, et Caspar David Peter. « Does Reporting Transparency Affect Industry Coordination ? Evidence from the Duration of International Cartels ». Accounting Review 94, no 3 (1 juillet 2018) : 149–75. http://dx.doi.org/10.2308/accr-52201.
Texte intégralRésumé :
ABSTRACT Firms coordinate their actions with industry peers, thereby affecting product market competition. Using the cartel setting, we investigate how financial reporting transparency affects industry coordination. Economic theory predicts that transparency might either prolong cartel duration through increased contracting efficiency, or destabilize cartels due to earlier detection of deviating members. We test these predictions on firms indicted by the European Commission for anticompetitive behavior between 1980 and 2010. Using reporting under internationally recognized accounting standards (IFRS or U.S. GAAP) as our measure of reporting transparency, we find that following a transparent accounting framework decreases cartel duration. We show this finding is partly explained by transparent segment disclosure, which provides a means for the verification of agreed-upon sales for a product or region. Consistent with the view that transparent reporting leads to earlier detection of deviating members, we further show that transparency lowers cartel duration when the likelihood of cheating is high.
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Wildner, Wolfgang, et Dietmar Drummer. « Nanofiller materials for transparent polymer composites : Influences on the properties and on the transparency—A review ». Journal of Thermoplastic Composite Materials 32, no 11 (18 septembre 2018) : 1547–65. http://dx.doi.org/10.1177/0892705718797157.
Texte intégralRésumé :
Filler materials are widely used in combination with polymer materials. Conventional filler particles generally cause light scattering and absorption because of their optical characteristic or refractive index difference. With nanoparticles (NPs) as a filler material, it is theoretically possible to manufacture transparent compounds due to their small particle dimensions reducing the interaction with light. Nevertheless, the particles tend to build agglomerates and aggregates which reduce the composite’s transparency considerably. This review gives an overview of the effect different particle materials have on the properties of transparent polymer composites with consideration of the composite’s transparency. There are very few reports on highly transparent and thick (>1 mm) polymer nanocomposites with such an amount of particles that affect other properties of the polymer significantly. In the majority of cases, NPs lead to a significant lower transparency. This indicates that the homogeneous dispersion of the particles is still a major difficulty in producing transparent nanocomposites with enhanced properties.
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Albiez Dohrmann, Klaus Jochen. « La protección de los empresarios en la Proposición de Ley “De impulso de la transparencia en la contratación predispuesta” : Una solución a medias. » REVISTA LEX MERCATORIA Doctrina, Praxis, Jurisprudencia y Legislación 8, no 1 (18 mai 2018) : 1. http://dx.doi.org/10.21134/lex.v8i1.1464.
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Resumen: Se examina una propuesta de ley sobre la transparencia material en los contratos no negociados individualmente, la cual extiende la protección también a los empresarios. El estudio se centra en aquellos aspectos positivos y negativos de la transparencia material relacionados con los contratos de adhesión entre empresarios. Al mismo tiempo, se proponen algunos cambios para mejorar el texto normativo. El estudio termina con una propuesta más: la incorporación de una cláusula general de buena fe para todos los contratos de adhesión en la Ley de Condiciones Generales de la Contratación.Palabras clave: condiciones generales de la contratación, cláusulas no negociadas, empresarios, transparencia formal, transparencia material, cláusula general de buena fe. Abstract: This paper examines a Proposal of Law on material transparency in contracts that are not individually negotiated, which also extends protection to entrepreurs. The study focuses on those positive and negative aspects of material transparency related to the adhesion contracts between entrepreneurs. At the same time, some changes are proposed to improve the normative text. The study ends with one more proposal: the incorporation of a good faith general clause for all the adhesion contracts in the General Terms of Contracting Law.Key words: General terms of contracting; non negotiated contract terms; entrepreneurs; formal transparency; material transparency; general clause of good faith.
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Tandoc, Edson C., et Ryan J. Thomas. « Readers value objectivity over transparency ». Newspaper Research Journal 38, no 1 (mars 2017) : 32–45. http://dx.doi.org/10.1177/0739532917698446.
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This study explored the effects of objectivity and transparency on perceived news credibility and newsworthiness. Some journalism scholars and practitioners have argued that transparency is replacing objectivity, which has been a dominant standard in traditional journalism. An online experiment (n=222) found that objective articles were rated more credible and more newsworthy than opinionated articles, while non-transparent articles were rated more credible than transparent articles.
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Yi, Li-Da, Hua-Bin Lv, Tian Ye et Yi-Ping Zhang. « Quantification of the Transparency of the Transparent Soil in Geotechnical Modeling ». Advances in Civil Engineering 2018 (9 septembre 2018) : 1–8. http://dx.doi.org/10.1155/2018/2915924.
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An indispensable process of geotechnical modeling with transparent soils involves capturing and analyzing images, in which favorable transparency is required for optical measurements. This paper proposes an objective framework for quantification of transparency in transparent soil based on its transmittance. Specifically, transparent soil with fused quartz serves as the soil sample for the detection of transmittance, and transmittance’s impact on imaging quality in geotechnical modeling with transparent soil is investigated through an evaluation function of image clarity. According to the results of research about transparent soil with fused quartz, viewing depth and refractive index matching are the dominant factors that affect variations in transmittance of transparent soil, and the variations of transmittance are subjected to exponential decay regarding viewing depth or refractive index matching based on the theoretical modeling’s function of curve fitting. Moreover, experimental results indicate that imaging quality of geotechnical modeling with transparent soil is enhanced with increasing transmittance, and imaging quality shows a remarkable improvement when transmittance is greater than 90%.
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Chen, Yuan Hao, Gui Qiang Liu, Xiang Nan Zhang et Kuan Huang. « Optical Transparent Behaviors of Double Plasmonic Arrays Sandwiched with a Metal Film ». Advanced Materials Research 760-762 (septembre 2013) : 697–700. http://dx.doi.org/10.4028/www.scientific.net/amr.760-762.697.
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We propose a high tunable plasmon-induced transparency metal film structure which can be performed by double two-dimensional hexagonal lattice array of plasmonic nanoparticles inserted with a continuous metal film. The structure shows metal transparency in the optical regime. The transparency response in this structure can be efficiently modified by varying the thickness of the metal film, the size of nanoparticles, and the position of the nanoparticles. The structure proposed here may provide a new alternative approach to obtain transparent and highly conducting metal structures with potential applications in optoelectronic integrated circuits, plasmonic filters and transparent conductors.
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Chen, Hao, Alessandro Chiasera, Cristina Armellini, Giorgio Speranza, Stefano Varas, Osman Sayginer, Antonio Alfano et al. « Near-IR transparent conductive amorphous tungsten oxide thin layers by non-reactive radio-frequency magnetron sputtering ». EPJ Web of Conferences 255 (2021) : 05003. http://dx.doi.org/10.1051/epjconf/202125505003.
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Key assets for transparent electric contacts in optoelectronic applications are high conductivity and large transparency over extended spectral range. Indium-Tin-Oxide and Aluminium-doped-Zinc-oxide are commercial examples, with their electrical conductivity resembling those of metals, despite, their transparency being limited up to 1.5µm. This work introduces smooth and compact amorphous thin films of n-type semiconducting WO3-x prepared by RF-sputtering followed by annealing in dry air, as optical layers of tailorable dielectric properties. We evaluate Figure of Merit, combining electrical conductivity and optical transparency, and rate the performances as a transparent conductive layer.
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Zhou, Ji Cheng, Zhi Jun Liao, Jian Qi Qi, Wei Pang, Ya Wen, Jin Song Wen, Hai Ping Wang, Jun Feng He, Deng Xue Wu et Tie Cheng Lu. « A New Method for the Preparation of Transparent AlON Ceramic ». Key Engineering Materials 368-372 (février 2008) : 441–43. http://dx.doi.org/10.4028/www.scientific.net/kem.368-372.441.
Texte intégralRésumé :
Transparent AlON ceramics are prepared with single-phase AlON powder synthesized from micron-sized aluminum and nano-sized alumina. The ceramics are prepared through sintering at the temperature of 1880°C for 10, 20 and 40 hours in flowing-nitrogen atmosphere, respectively. The effects of powder and temperature holding-time on transparent ceramic preparation and microstructure and transparency are investigated. The results show that all samples are transparent and of a single-phase AlON and, with increasing holding-time, the average pore size and porosity decreases and consequently, the ceramics are dense and their transparency is improved.
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Gibel, Roman, et Judith Nyfeler. « transparency reloaded. Über Transparenz als Erwartung in der Organisationsgesellschaft ». Soziale Welt 73, no 3 (2022) : 578–608. http://dx.doi.org/10.5771/0038-6073-2022-3-578.
Texte intégralRésumé :
Transparenz hat gesellschaftlich an Bedeutung gewonnen und vor allem Organisationen sehen sich in der Pflicht, diesen Erwartungen gerecht zu werden. Im Fokus dieses Beitrags steht der an Organisationen gerichtete, zunehmende Anspruch der Transparenz. Anhand zweier empirischer Fälle wird analysiert, wie Organisationen auf diese Erwartungen reagieren. Indem wir zwischen vier Arten von Transparenz unterscheiden, Transparenz, Intransparenz, Enthüllung und Nicht-Transparenz, zeigen wir, dass die gesteigerte Erwartung von Transparenz Organisation in der Unsicherheitsabsorption behindert. Aus diesem Grund ist die Erfüllung von Transparenzansprüchen für Organisationen ein Problem. Stattdessen bedienen sich Organisationen nebst hinreichend bekannter Darstellung technischer und quantifizierter Kennzahlen, der symbolischen Darstellung, die selektiert und kuratiert erfolgt. Abschliessend werden Effekte der organisationalen Realisierung für die Organisationsgesellschaft diskutiert, die einerseits zu einer Stärkung der gesellschaftlichen Transparenzerwartung beitragen, andererseits in variantenreichen und manchmal konträren Realisierungen dieser Erwartungen resultieren.
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Wang, Feiyue, Mengtao Cai, Long Yan et Jiahao Liao. « Facile Fabrication of Multifunctional Transparent Flame-Retarded Hydrogel for Fire-Resistant Glass with Excellent Transparency, Fire Resistance and Anti-Ageing Property ». Polymers 14, no 13 (2 juillet 2022) : 2716. http://dx.doi.org/10.3390/polym14132716.
Texte intégralRésumé :
Acrylamide-methacrylic acid copolymer named P (AM-co-MAA) was synthesized via aqueous solution polymerization, and then mixed with crosslinker, flame retardants and initiators to prepare multifunctional transparent flame-retarded hydrogels with transparency, fire resistance and anti-ageing property. The results show that the application of multifunctional transparent flame-retarded hydrogel imparts high level of transparency and excellent fire resistance to the fire-resistant glass, and the light transmittance and fire resistance of the flame-retarded hydrogel increases with the increasing mass ratio of AM to MAA in P(AM-co-MAA). When the mass ratio of AM to MAA is 4:1, the obtained P(AM-co-MAA) imparts the lowest backside temperature of 130 °C at 3600 s and highest light transmittance of 86.1% to the transparent flame-retarded hydrogel. TG and DSC analysis show that the addition of P(AM-co-MAA) increases the thermal stability of the transparent flame-retarded hydrogels due to the formation of numerous hydrogen bonds via the complexation between amide and carboxyl groups. Accelerated ageing test indicates that the transparent flame-retarded hydrogel containing P(AM-co-MAA) exerts durable fire resistance and transparency, and the ageing resistance of the transparent flame-retarded hydrogel depends on the mass ratio of AM to MAA in P(AM-co-MAA). Therefore, this study provides a promising strategy to prepare a novel multifunctional transparent flame-retarded hydrogel with excellent light transmittance, fire resistance and anti-ageing properties.
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Broz, J. Lawrence. « Political System Transparency and Monetary Commitment Regimes ». International Organization 56, no 4 (2002) : 861–87. http://dx.doi.org/10.1162/002081802760403801.
Texte intégralRésumé :
Central bank independence (CBI) and fixed exchange rates are alternative monetary commitments that differ in transparency. While CBI is opaque and difficult to monitor, a commitment to a fixed exchange rate is easily observed. Political systems also vary in terms of transparency. I argue that the transparency of monetary commitments and the transparency of political systems are substitutes. Where political decision making is opaque (autocracies), governments must look to a commitment that is more transparent and constrained (fixed exchange rates) than the government itself. The transparency of the monetary commitment substitutes for the transparency of the political system to engender low inflation. Where the political process is transparent (democracies), a formal commitment to CBI can produce lower inflation because private agents and the political opposition are free to detect and punish government interference with the central bank. Statistical results indicate that (1) autocracies are more likely to adopt exchange-rate pegs than democracies, and (2) CBI is effective in limiting inflation in nations with high levels of political transparency.
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Sabri, Ouidade, Hai Van Doan, Faten Malek et Hager Bachouche. « When is transparent packaging beneficial ? » International Journal of Retail & ; Distribution Management 48, no 8 (6 mai 2020) : 781–801. http://dx.doi.org/10.1108/ijrdm-03-2019-0097.
Texte intégralRésumé :
PurposeThe purpose of this paper is to demonstrate that the positive effect of packaging transparency on purchase intention is moderated by product quality risk (PQR) associated with the product category.Design/methodology/approachTwo separate experiments were conducted. Study 1 was designed to test the mediating role of perceived quality to account for the positive effect of transparency on purchase intention. Two types of packaging (opaque vs transparent) for a product associated with a high level of PQR were examined. Study 2 extended the findings by introducing the moderating role of PQR. A 2 (type of packaging: opaque vs transparent)*2 (PQR: low vs high) between subjects design was used.FindingsThe moderating role of the product PQR level is established: transparent packaging improves the product perceived quality and brand purchase intention when the product is associated with a high PQR, whereas there is no such preference for transparent packaging when the product is associated with a low PQR.Practical implicationsThe results offer insights to better understand the potential gains from adopting transparent packaging. If a brand manager's main goals are to develop sales, costly investments in research and development of transparent packaging appear to be fruitful only for products associated with high PQR.Originality/valueThis paper contributes to packaging, cue utilisation and perceived risk literatures by evidencing the moderating role of PQR to explain the positive effect of transparency on purchase intention.
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Alt, James E., David Dreyer Lassen et David Skilling. « Fiscal Transparency, Gubernatorial Approval, and the Scale of Government : Evidence from the States ». State Politics & ; Policy Quarterly 2, no 3 (septembre 2002) : 230–50. http://dx.doi.org/10.1177/153244000200200302.
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We explore the effect of the transparency of fiscal institutions in government on the scale of government and gubernatorial approval using a formal model of accountability. We construct an index of fiscal transparency for the American states from detailed budgetary information. With cross-sectional data for 1986–95, we find that—on average and controlling for other factors—fiscal transparency increases both the scale of government and gubernatorial approval. Our results imply that more transparent fiscal institutions induce greater effort by politicians, to whom voters give higher job approval, on average. Voters also respond by entrusting greater resources to politicians where fiscal institutions are more transparent, leading to larger government.
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Palardy, Diana Q. « The sinister side of transparency in architecture and social media in Ray Loriga’s Rendición (Surrender) (2017) ». Journal of Urban Cultural Studies 9, no 1 (1 juin 2022) : 3–20. http://dx.doi.org/10.1386/jucs_00046_1.
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While the concept of transparency generally has positive connotations, as it suggests an attempt at honesty and the eradication of corruption, Ray Loriga explores its darker side in his 2017 novel Rendición. In his novel, a transparent domed city with buildings constructed entirely of glass is intended to be a utopian refuge in a country plagued by war and scarcity of resources; however, this self-sufficient city is hardly ideal, as transparency encourages citizens to constantly watch one another, engage in self-monitoring and suppress individuality. An analysis of the transparent structures in Ray Loriga’s novel Rendición facilitates a discussion about what transparency means on the internet, especially social media, and ways that utopian aspirations of transparency may sometimes have unintended consequences. This analysis is also informed by a survey of metaphorical appropriations of transparency in the cultural imaginary, with more of an emphasis on urban architecture and literature.
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Hussein, Aya, Sondoss Elsawah et Hussein Abbass. « Investigating Gender Differences in Human Interactions with a Transparent Swarm ». Proceedings of the Human Factors and Ergonomics Society Annual Meeting 63, no 1 (novembre 2019) : 853–57. http://dx.doi.org/10.1177/1071181319631009.
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Research suggests that different operationalisations of automation transparency can influence team collaboration and performance. Yet, little is known about how gender differences can affect humans’ ability to process the information provided by their automation teammate when the automation is transparent. The significance of this research question stems from the fact that the broader areas of judgment and decision making show that females and males deploy different information processing strategies. The aim of this paper is to explore whether gender differences exist in the way people interact with a transparent swarm. We conducted a user study in which 33 subjects (15 males and 18 females) interacted with a simulated swarm under two conditions: with and without transparency. While no significant differences were detected under the control condition, results indicate that when transparency was added, males were able to utilise transparency early on, while females needed significantly more time to benefit from it. Besides, under the transparency condition, females exhibited significantly longer response times than males. However, as time progresses and towards the last time window of the experiment, females could achieve slightly higher decision accuracy than males. These findings stress the need to consider gender differences when designing transparent human-machine interaction and its training protocols.
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Li, Jialun, Xueyu Zhang, Xuesong Li, Lianfeng Duan, Xijia Yang, Liying Wang et Wei Lü. « Highly transparent and flexible graphitic C3N4 nanowire/PVA/PEDOT:PSS supercapacitors for transparent electronic devices ». Functional Materials Letters 13, no 02 (15 janvier 2020) : 2051006. http://dx.doi.org/10.1142/s1793604720510066.
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To achieve reliable flexibility and acceptable transparency for integrated electronics, the power supply sources of these devices have to meet the requirement of flexibility and transparency. Herein, we developed a facile and non-toxic way to manufacture all-solid-state supercapacitors with high capacitive performance, transparency and flexibility. The as-prepared g-C3N4 nanowires are distributed in Polyvinyl Alcohol (PVA) and Poly(3,4-ethylenedioxythiophene)/poly(styrenesulfonate) (PEDOT:PSS) solution, transparent film could be formed by vacuum filtration. The g-C3N4 nanowires provide pseudocapacitance and PVA and PEDOT:PSS matrix provides bendable and stretchable ability. The g-C3N4/PVA electrode achieves a specific areal capacitance of 3.51[Formula: see text]mF[Formula: see text]cm[Formula: see text] with transparency of 85%, and that of g-C3N4/PVA/PEDOT:PSS is 5.32[Formula: see text]mF[Formula: see text]cm[Formula: see text] with transparency of 72%. The facile process provides a reasonable architecture for the preparation of a variety of flexible, transparent and wearable electronic devices. The flexible and transparent devices show an instant response to the finger bending with the capacitance change of more than 25%, which provides the possibility for fabricating smart flexible device to monitor human health and motion detection.
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Gehrig, Thomas, René Levínský et Werner Güth. « On the Value of Transparency and Information Acquisition in Bargaining* ». German Economic Review 17, no 3 (1 août 2016) : 337–58. http://dx.doi.org/10.1111/geer.12101.
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Abstract We analyze how transparency affects information acquisition in a bargaining context where proposers may choose to purchase information about the unknown outside options of their bargaining partners. Although information acquisition is excessive in all scenarios, we find that bargaining outcomes depend crucially on the transparency of the bargaining environment. In transparent games, when responders can observe whether proposers have acquired information, acceptance rates are higher. Accordingly, in transparent bargaining environments, information is more valuable, both individually and socially.
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Suddaby, Roy, et Rajat Panwar. « On the Complexity of Managing Transparency ». California Management Review 65, no 1 (novembre 2022) : 5–18. http://dx.doi.org/10.1177/00081256221128766.
Texte intégralRésumé :
Corporate transparency is an aspirational ideal that is very difficult to achieve because organizations can never be completely transparent. As a result, effective management of transparency requires managers to carefully balance transparency with the need for secrecy. This article describes the complex nature of transparency and demonstrates how attempts to balance transparency with secrecy result in three different kinds of transparency—rationalized, ceremonial, and decontextualized. Effective transparency management requires managers to avoid simply dumping information, use new technology strategically, engage their audiences creatively, avoid overpromising and underdelivering, and attend carefully to how transparency is measured.
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PETLENKO, Yuliia, Nataliia DROZD et Diana MORHUN. « Openness and transparency of the budget process in Ukraine ». Scientific Bulletin of Flight Academy. Section : Economics, Management and Law 5 (21 décembre 2021) : 83–91. http://dx.doi.org/10.33251/2707-8620-2021-5-83-91.
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Introduction. Today the issue of openness and transparency of the budget process is widely recognized as being an important factor in developing the democratic society with a high level of public confidence and strong anti-corruption effect. However, in Ukraine despite the constant change in the direction of increasing the transparency of the public sector, the practical implementation of those principles can be quite a challenge. At the moment, the insufficient disclosure of information to ordinary citizens or information being inaccurate, unclear or irrelevant results in a low level of public confidence. The above mentioned drives the search for effective ways to solve existing problems to ensure the transparency of the budget process in Ukraine. Purpose. The paper aims at disclosure of the peculiarities of the budget process taking into account the principles of transparency and openness, tools for analyzing the state of transparency of the budget process in Ukraine at the national and local levels and justification of the role of the public in the budget process. Results. The results show the shortcomings of the budget process implementation in Ukraine under the lack of transparency and openness at all stages, which manifests in the partial access to information, the lack of public hearings and discussions, and general formalization of public activities. The issue of openness and transparence covers not only the full access to the key data on the use of public funds, which must be provided to citizens, but also on the level of certain simplification of budget data for clear understanding for the unsophisticated citizen. The findings also provide insights into the assessment of the transparency level of the local authorities, the public involvement in the process of drafting, reviewing, approving, implementing and reporting on budget policy, which corresponds to a satisfactory level of transparency due to the partial disclosure of information on the budget process. Originality. The outbreak of positive developments in ensuring a transparent and open budget process at every stage was explained due to the fact that despite the transformation of Ukrainian legislation and approximation to the standards of international institutions the mechanism of public participation in the implementation of budget policy is unclear, the effective budget oversight is not guaranteed, overall resulting in some informational secrecy of budgets, mostly the local ones. Conclusion. Transparency of public and local finance management is one of the most important factors in building a democratic society with a high level of public confidence in government, which helps to increase government accountability by providing objective, relevant, accessible information. The level of budget transparency depends not only on the timely disclosure of key information, but also on the involvement of society in budget management and the ability of citizens to really influence the budget process. Creating a comprehensive integration system functioning in the common information space for budget process management can be considered a key element in Ukraine�s transition to an open and transparent budget system. Key words: budget process, openness, transparency, society, local budgets, E-data, publicity, targeted use of budget funds.
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Wishart, K. A., et O. J. Braddick. « Performance-Based Measures of Transparency in Locally-Balanced Motions ». Perception 26, no 1_suppl (août 1997) : 47. http://dx.doi.org/10.1068/v970346.
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In order to perceive transparent motions the visual system must compute and represent two (or more) motion signals at some level of spatial representation. We have developed performance-based measures of transparency, based on the precision of a joint directional judgment of two superimposed global motions in a random-dot kinematogram (RDK). Qian, Andersen, and Adelson (1994 Journal of Neuroscience14 7357 – 7366) have reported that transparent motion is not perceived in RDK stimuli if each leftward moving dot is paired with a rightward moving dot that it meets at the midpoint of a short trajectory (locally balanced). Using performance-based measures of transparency we investigated the conditions for the occurrence of transparency in locally balanced stimuli. Using stimuli with the same parameters as Qian et al we found that the critical distance that the dots must travel to abolish transparency was 0.2 deg or less. Offsetting one set of dots, orthogonally to its motion direction, by 0.3 deg or more allowed for transparency-based judgments with the same degree of accuracy as for random distribution of the two motion directions. These values differ slightly from those reported by Qian et al (0.4 deg and 0.2 deg respectively), perhaps because Qian et al depended solely on subjective reports of transparency. The data suggest that different processes may be involved in detecting transparency when the trajectories are extended and when they are offset. When the trajectory length was varied, transparency-based judgments were possible when each dot pair had an average separation of approximately 0.1 deg over the course of their lifetimes. For the offset stimuli, transparency-based judgments required the dots to have an average separation of approximately 0.2,deg. However, our data are consistent with transparent motion signals not being represented at the most local levels of motion analysis, as proposed by Qian et al.
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Riid, Andri, et Ennu Rüstern. « Transparent Fuzzy Systems and Modelling with Transparency Protection ». IFAC Proceedings Volumes 33, no 28 (octobre 2000) : 225–30. http://dx.doi.org/10.1016/s1474-6670(17)36838-6.
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Snowden, R. « Motion transparency : making models of motion perception transparent ». Trends in Cognitive Sciences 3, no 10 (1 octobre 1999) : 369–77. http://dx.doi.org/10.1016/s1364-6613(99)01381-9.
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Kuo, Chia-Wei, Ching-Huan Lin, Yi-Yang Liao, Yi-Hsiang Lai, Chin-Tang Chuang, Cheng-Nan Yeh, Jen-Kuei Lu et Norio Sugiura. « 8.3 : Blur-Free Transparent LCD with Hybrid Transparency ». SID Symposium Digest of Technical Papers 44, no 1 (juin 2013) : 70–73. http://dx.doi.org/10.1002/j.2168-0159.2013.tb06143.x.
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Kawabe, Takahiro, Kazushi Maruya et Shin’ya Nishida. « Perceptual transparency from image deformation ». Proceedings of the National Academy of Sciences 112, no 33 (3 août 2015) : E4620—E4627. http://dx.doi.org/10.1073/pnas.1500913112.
Texte intégralRésumé :
Human vision has a remarkable ability to perceive two layers at the same retinal locations, a transparent layer in front of a background surface. Critical image cues to perceptual transparency, studied extensively in the past, are changes in luminance or color that could be caused by light absorptions and reflections by the front layer, but such image changes may not be clearly visible when the front layer consists of a pure transparent material such as water. Our daily experiences with transparent materials of this kind suggest that an alternative potential cue of visual transparency is image deformations of a background pattern caused by light refraction. Although previous studies have indicated that these image deformations, at least static ones, play little role in perceptual transparency, here we show that dynamic image deformations of the background pattern, which could be produced by light refraction on a moving liquid’s surface, can produce a vivid impression of a transparent liquid layer without the aid of any other visual cues as to the presence of a transparent layer. Furthermore, a transparent liquid layer perceptually emerges even from a randomly generated dynamic image deformation as long as it is similar to real liquid deformations in its spatiotemporal frequency profile. Our findings indicate that the brain can perceptually infer the presence of “invisible” transparent liquids by analyzing the spatiotemporal structure of dynamic image deformation, for which it uses a relatively simple computation that does not require high-level knowledge about the detailed physics of liquid deformation.
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Bastida, Francisco, Lorenzo Estrada et María-Dolores Guillamón. « Determinants of Financial E-Transparency in Honduran Municipalities ». International Journal of Public Administration in the Digital Age 7, no 2 (avril 2020) : 23–37. http://dx.doi.org/10.4018/ijpada.2020040102.
Texte intégralRésumé :
This paper contributes to the scarce literature on e-government transparency in Central America by analyzing the impact of political, financial and socio-economic factors on municipal financial e-transparency in Honduras. The sample covers 86 Honduran municipalities in 2016-17. The data show a weak impact of ideology and mayor's gender on e-transparency, with progressive governments and men achieving more e-transparency. Municipalities receiving more transfers are more transparent. Taking all financial variables together, the data are in line with the Theory of Fiscal Illusion and the Theory of Agency, since municipalities are not reporting greater levels of taxes, deficit, and debt to their taxpayers. Honduran municipalities are only concerned about meeting central government legal requirements about transfers received. The fact that municipalities do not increase e-transparency to be held accountable by their citizens is against the assumptions of the Theory of Legitimacy. Finally, larger municipalities and with greater income are more fiscally transparent.
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Park, Jeeyin, Taekyung Lim, Keun-Hyeok Yang, Sanghyun Ju et Sang-Mi Jeong. « Dipping-Press Coating Method for Retaining Transparency and Imparting Hydrophobicity Regardless of Plastic Substrate Type ». Polymers 13, no 3 (27 janvier 2021) : 403. http://dx.doi.org/10.3390/polym13030403.
Texte intégralRésumé :
Plastics are used in cover substrates for billboards, windows, large LED signboards, lighting devices, and solar panels because they are transparent and can be colored and shaped as desired. However, when plastic cover substrates installed in outdoor environments are constantly exposed to harsh conditions such as snow, rain, dust, and wind, their transparency deteriorates owing to watermarks and dust contamination. Herein, we investigated a simple dipping-press coating method that can impart hydrophobicity while maintaining the transparency, regardless of the plastic substrate type. A highly transparent and hydrophobic coating film was formed on a plastic substrate by a two-step process, as follows: (1) application of a polydimethylsiloxane–octadecylamine coating by a dipping process, and (2) embedding (1H,1H,2H,2H-heptadecafluorodec-1-yl) phosphonic acid–aluminum oxide nanoparticles by a thermal press process. The plastic substrates on which the highly transparent and hydrophobic coating film was formed showed 150° or higher hydrophobicity and 80% or higher visible light transparency. The coating method proposed herein can easily impart hydrophobicity and is compatible with any plastic substrate that must maintain prolonged transparency without contamination when exposed to adverse conditions.