Search results for: transparency
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 494

Search results for: transparency

344 Framework for Government ICT Projects

Authors: Manal Rayes

Abstract:

In its efforts to utilize the information and communication technology to enhance the quality of public service delivery, national and local governments around the world are competing to introduce more ICT applications as tools to automate processes related to law enforcement or policy execution, increase citizen orientation, trust, and satisfaction, and create one-stop-shops for public services. In its implementation, e-Government ICTs need to maintain transparency, participation, and collaboration. Due to this diverse of mixed goals and requirements, e-Government systems need to be designed based on special design considerations in order to eliminate the risks of failure to compliance to government regulations, citizen dissatisfaction, or market repulsion. In this article we suggest a framework with guidelines for designing government information systems that takes into consideration the special requirements of the public sector. Then we introduce two case studies and show how applying those guidelines would result in a more solid system design.

Keywords: e-government, framework, guidelines, system design

Procedia PDF Downloads 316
343 Zero-Knowledge Proof-of-Reserve: A Confidential Approach to Cryptocurrency Asset Verification

Authors: Sam Ng, Lewis Leighton, Sam Atkinson, Carson Yan, Landan Hu, Leslie Cheung, Brian Yap, Kent Lung, Ketat Sarakune

Abstract:

This paper introduces a method for verifying cryptocurrency reserves that balances the need for both transparency and data confidentiality. Our methodology employs cryptographic techniques, including Merkle Trees, Bulletproof, and zkSnark, to verify that total assets equal or exceed total liabilities, represented by customer funds. Importantly, this verification is achieved without disclosing sensitive information such as the total asset value, customer count, or cold wallet addresses. We delve into the construction and implementation of this methodology. While the system is robust and scalable, we also identify areas for potential enhancements to improve its efficiency and versatility. As the digital asset landscape continues to evolve, our approach provides a solid foundation for ensuring continued trust and security in digital asset platforms.

Keywords: cryptocurrency, crypto-currency, proof-of-reserve, por, zero-knowledge, ZKP

Procedia PDF Downloads 28
342 Physical Properties of Alkali Resistant-Glass Fibers in Continuous Fiber Spinning Conditions

Authors: Ji-Sun Lee, Soong-Keun Hyun, Jin-Ho Kim

Abstract:

In this study, a glass fiber is fabricated using a continuous spinning process from alkali resistant (AR) glass with 4 wt% zirconia. In order to confirm the melting properties of the marble glass, the raw material is placed into a Pt crucible and melted at 1650 ℃ for 2 h, and then annealed. In order to confirm the transparency of the clear marble glass, the visible transmittance is measured, and the fiber spinning condition is investigated by using high temperature viscosity measurements. A change in the diameter is observed according to the winding speed in the range of 100–900 rpm; it is also verified as a function of the fiberizing temperature in the range of 1200–1260 ℃. The optimum winding speed and spinning temperature are 500 rpm and 1240 ℃, respectively. The properties of the prepared spinning fiber are confirmed using optical microscope, tensile strength, modulus, and alkali-resistant tests.

Keywords: glass composition, fiber diameter, continuous filament fiber, continuous spinning, physical properties

Procedia PDF Downloads 278
341 Responsibility of Corporate Manager: To Synthesize of the Different Theories by Economic, Political, Social, and Behavioral Perspectives

Authors: Bahram Soltani, Louai Ghazieh

Abstract:

Following the high profile financial scandals of 2007-2008, corporate management has been faced with strong pressures resulting from more regulatory requirements, as well as the increasing expectations of various groups of stakeholders. The responsibility acquired a big importance in front of this financial crisis. This responsibility requires more transparency and communication, inside the company with the collaborators and outside of the company with the society, while companies try to improve the degree of control and to authorize managers to realize the objectives of the company. The objective of this paper is to present the concept of the responsibility generally and the various types of manager’s responsibility in private individual within the company, as well as the explanatory theories of this responsibility through the various perspectives such as: economic, political, social and behavioral. This study should have academic and practical contributions particularly for regulators seeking to improve the companies’ practices and organizational functioning within capital market economy.

Keywords: manager, accountability, corporate performance, financial crisis, behavior

Procedia PDF Downloads 351
340 An Analytical Exploration of the Gender-Corruption Thesis in the Nigerian Context

Authors: Francisca Anene

Abstract:

Studies indicate that gender equality and corruption are negatively correlated. This has been attributed to two opposing arguments - 'fairer-sex' and 'fairer-system'. Though there is no agreement on the reason for the correlation, it has been suggested that gender equality can be actively pursued as a means of combating corruption and instituting good governance in countries perceived to be more corrupt. This paper explores the relationship between gender, corruption and good governance in Nigeria. With the aid of secondary empirical data from various sources including Transparency International Corruption Perceptions Index, World Values Survey, World Bank Enterprise Survey and Afrobarometer, a correlation is established between gender and corruption and the causative factors are explored in the Nigerian context. On the basis of the above, the paper demonstrates that though a numerical increase of women in leadership/influence may result in the achievement of gender equality in Nigeria, true equality must go beyond numbers if it is to be used as a means for instituting good governance.

Keywords: corruption, gender equality, good governance, Nigeria

Procedia PDF Downloads 483
339 A Study on Websites of Public and Private Hospitals in Konya

Authors: H. Nur Görkemli, Mehmet Fidan

Abstract:

After the first acquaintance with internet in April 1993, number of internet users increased rapidly in Turkey. According to Turkish Statistical Institute’s 2013 data, internet usage in Turkey between 16-74 age group is 48,9%. Hospitals are one of the areas where internet is being intensively used like many other businesses. As a part of public relations application, websites are important tools for hospitals to reach a wide range of target audience within and outside the organization. With their websites, hospitals have opportunities to give information about their organization, strengthen their image, compete with their rivals, interact with shareholders, reflect their transparency and meet with new audiences. This study examines web sites of totally 31 hospitals which are located in Konya. Institutions are categorized as public and private hospitals and then three main research categories are determined: content, visual and technical. Main and sub categories are examined by using content analysis method. Results are interpreted in terms of public and private institutions.

Keywords: websites, hospital, health communication, internet, webpages

Procedia PDF Downloads 340
338 The Complementary Effect of Internal Control System and Whistleblowing Policy on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

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337 Complementary Effect of Wistleblowing Policy and Internal Control System on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

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336 Semi-Transparent Dye-Sensitized Solar Panels for Energy Autonomous Greenhouses

Authors: A. Mourtzikou, D. Sygkridou, T. Georgakopoulos, G. Katsagounos, E. Stathatos

Abstract:

Over 60% highly transparent quasi-solid-state dye-sensitized solar cells (DSSCs) with dimension of 50x50 cm2 were fabricated via inkjet printing process using nanocomposite inks as raw materials and tested under outdoor illumination conditions. The cells were electrically characterized, and their possible application to the shell of greenhouses was also examined. The panel design was in Z-interconnection, where the working electrode was inkjet printed on one conductive glass and the counter electrode on a second glass in a sandwich configuration. Silver current collective fingers were printed on the glasses to make the internal electrical connections. In that case, the adjacent cells were connected in series via silver fingers and finally insulated using a UV curing resin to protect them from the corrosive (I-/I3-) redox couple of the electrolyte.

Keywords: Dye-sensitized solar panels, inkjet printing, quasi-solid state electrolyte, semi-transparency, scale up

Procedia PDF Downloads 102
335 Professional Management on Ecotourism and Conservation to Ensure the Future of Komodo National Park

Authors: Daningsih Sulaeman, Achmad Sjarmidi, Djoko T. Iskandar

Abstract:

Komodo National Park can be associated with the implementation of ecotourism program. The result of Principal Components Analysis is synthesized, tested, and compared to the basic concept of ecotourism with some field adjustments. Principal aspects of professional management should involve ecotourism and wildlife welfare. The awareness should be focused on the future of the Natural Park as 7th Wonder Natural Heritage and its wildlife components, free from human wastes and beneficial to wildlife and local people. According to perceptions and expectations of visitors from various results of tourism programs, the visitor’s perceptions showed that the tourism management in Komodo National Park should pay more attention to visitor's satisfaction and expectation and gives positive impact directly to the ecosystem sustainability, local community and transparency to the conservation program.

Keywords: 7th wonders of nature, ecotourism, Komodo dragon, visitor’s perceptions, wildlife management

Procedia PDF Downloads 167
334 Deposit Guarantee Fund: One Perspective

Authors: Rute Abreu, Fátima David, Liliane Cristina Segura

Abstract:

The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions.

Keywords: deposit guarantee fund, Portugal, accounting, financial report

Procedia PDF Downloads 396
333 Investigation on Properties and Applications of Graphene as Single Layer of Carbon Atoms

Authors: Ali Ashjaran

Abstract:

Graphene is undoubtedly emerging as one of the most promising materials because of its unique combination of superb properties, which opens a way for its exploitation in a wide spectrum of applications ranging from electronics to optics, sensors, and biodevices. In addition, Graphene-based nanomaterials have many promising applications in energy-related areas. Graphene a single layer of carbon atoms, combines several exceptional properties, which makes it uniquely suited as a coating material: transparency, excellent mechanical stability, low chemical reactivity, Optical, impermeability to most gases, flexibility, and very high thermal and electrical conductivity. Graphene is a material that can be utilized in numerous disciplines including, but not limited to: bioengineering, composite materials, energy technology and nanotechnology, biological engineering, optical electronics, ultrafiltration, photovoltaic cells. This review aims to provide an overiew of graphene structure, properties and some applications.

Keywords: graphene, carbon, anti corrosion, optical and electrical properties, sensors

Procedia PDF Downloads 233
332 Commericializing Fashion Goods in the Digital Age

Authors: Jianli Hu

Abstract:

The internet has fundamentally revolutionized access to data and ushered new ways of creating and accessing information for commercializing products. Digital media such as computer programs, software, apps, websites, and social media have allowed the proliferation of information and ideas to grow exponentially. In recent years, a new wave of innovative e-commerce formats has begun to emerge in the fashion marketplace, responding to the ever-greater need for transparency and connectivity. For example, many fashion wholesalers and retailers have modified their operations using software systems that enable brands to cost, track, and analyze products and client orders, sales tools that connect buyers and brands to create a more dynamic market-place, as well as retailer-end apps designed to drive traffic back to brick-and-mortar stores. In this paper, we review the recently developed tools and applications of commercializing fashion, and present results of several field studies and interviews with fashion producers and buyers.

Keywords: fashion, digital media, commercializing products, internet

Procedia PDF Downloads 348
331 The Development of Micro Patterns Using Benchtop Lithography for Marine Antifouling Applications

Authors: Felicia Wong Yen Myan, James Walker

Abstract:

Development of micro topographies usually begins with the fabrication of a master stamp. Fabrication of such small structures can be technically challenging and expensive. These techniques are often used for applications where patterns only cover a small surface area (e.g. semiconductors, microfluidic channels). This research investigated the use of benchtop lithography to fabricate patterns with average widths of 50 and 100 microns on silicon wafer substrates. Further development of this method will attempt to layer patterns to create hierarchical structures. Photomasks consisted of patterns printed onto transparency films with a high resolution printer and a fully patterned 10cm by 10cm area has been successfully developed. UV exposure was carried out with a self-made array of ultraviolet LEDs that was positioned a distance above a glass diffuser. Observations under a light microscope and SEM showed that developed patterns exhibit an adequate degree of fidelity with patterns from the master stamp.

Keywords: lithography, antifouling, marine, microtopography

Procedia PDF Downloads 241
330 Towards A Framework for Using Open Data for Accountability: A Case Study of A Program to Reduce Corruption

Authors: Darusalam, Jorish Hulstijn, Marijn Janssen

Abstract:

Media has revealed a variety of corruption cases in the regional and local governments all over the world. Many governments pursued many anti-corruption reforms and have created a system of checks and balances. Three types of corruption are faced by citizens; administrative corruption, collusion and extortion. Accountability is one of the benchmarks for building transparent government. The public sector is required to report the results of the programs that have been implemented so that the citizen can judge whether the institution has been working such as economical, efficient and effective. Open Data is offering solutions for the implementation of good governance in organizations who want to be more transparent. In addition, Open Data can create transparency and accountability to the community. The objective of this paper is to build a framework of open data for accountability to combating corruption. This paper will investigate the relationship between open data, and accountability as part of anti-corruption initiatives. This research will investigate the impact of open data implementation on public organization.

Keywords: open data, accountability, anti-corruption, framework

Procedia PDF Downloads 287
329 From Shelf to Shell - The Corporate Form in the Era of Over-Regulation

Authors: Chrysthia Papacleovoulou

Abstract:

The era of de-regulation, off-shore and tax haven jurisdictions, and shelf companies has come to an end. The usage of complex corporate structures involving trust instruments, special purpose vehicles, holding-subsidiaries in offshore haven jurisdictions, and taking advantage of tax treaties is soaring. States which raced to introduce corporate friendly legislation, tax incentives, and creative international trust law in order to attract greater FDI are now faced with regulatory challenges and are forced to revisit the corporate form and its tax treatment. The fiduciary services industry, which dominated over the last 3 decades, is now striving to keep up with the new regulatory framework as a result of a number of European and international legislative measures. This article considers the challenges to the company and the corporate form as a result of the legislative measures on tax planning and tax avoidance, CRS reporting, FATCA, CFC rules, OECD’s BEPS, the EU Commission's new transparency rules for intermediaries that extends to tax advisors, accountants, banks & lawyers who design and promote tax planning schemes for their clients, new EU rules to block artificial tax arrangements and new transparency requirements for financial accounts, tax rulings and multinationals activities (DAC 6), G20's decision for a global 15% minimum corporate tax and banking regulation. As a result, states are found in a race of over-regulation and compliance. These legislative measures constitute a global up-side down tax-harmonisation. Through the adoption of the OECD’s BEPS, states agreed to an international collaboration to end tax avoidance and reform international taxation rules. Whilst the idea was to ensure that multinationals would pay their fair share of tax everywhere they operate, an indirect result of the aforementioned regulatory measures was to attack private clients-individuals who -over the past 3 decades- used the international tax system and jurisdictions such as Marshal Islands, Cayman Islands, British Virgin Islands, Bermuda, Seychelles, St. Vincent, Jersey, Guernsey, Liechtenstein, Monaco, Cyprus, and Malta, to name but a few, to engage in legitimate tax planning and tax avoidance. Companies can no longer maintain bank accounts without satisfying the real substance test. States override the incorporation doctrine theory and apply a real seat or real substance test in taxing companies and their activities, targeting even the beneficial owners personally with tax liability. Tax authorities in civil law jurisdictions lift the corporate veil through the public registries of UBO Registries and Trust Registries. As a result, the corporate form and the doctrine of limited liability are challenged in their core. Lastly, this article identifies the development of new instruments, such as funds and private placement insurance policies, and the trend of digital nomad workers. The baffling question is whether industry and states can meet somewhere in the middle and exit this over-regulation frenzy.

Keywords: company, regulation, TAX, corporate structure, trust vehicles, real seat

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328 A Blockchain-Based Privacy-Preserving Physical Delivery System

Authors: Shahin Zanbaghi, Saeed Samet

Abstract:

The internet has transformed the way we shop. Previously, most of our purchases came in the form of shopping trips to a nearby store. Now, it’s as easy as clicking a mouse. But with great convenience comes great responsibility. We have to be constantly vigilant about our personal information. In this work, our proposed approach is to encrypt the information printed on the physical packages, which include personal information in plain text, using a symmetric encryption algorithm; then, we store that encrypted information into a Blockchain network rather than storing them in companies or corporations centralized databases. We present, implement and assess a blockchain-based system using Ethereum smart contracts. We present detailed algorithms that explain the details of our smart contract. We present the security, cost, and performance analysis of the proposed method. Our work indicates that the proposed solution is economically attainable and provides data integrity, security, transparency, and data traceability.

Keywords: blockchain, Ethereum, smart contract, commit-reveal scheme

Procedia PDF Downloads 110
327 Governance Structure of Islamic Philanthropic Institution: Analysis of Corporate WAQF in Malaysia

Authors: Nathasa Mazna Ramli, Nurul Husna Mohd Salleh, Nurul Aini Muhamed

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This study focuses on the governance of an Islamic philanthropic institution in Malaysia. Specifically, the internal governance structure of corporate Islamic endowment, or waqf, is being analysed. The purposes of waqf are to provide continuous charity that could generate perpetual income flow for the needy. This study is based on the principle of MCCG 2012, Shariah Governance Framework and charity governance. This study utilises publicly available data to examine the internal governance structure of a corporate waqf. This study finds that the Islamic philanthropic Institution practices, to some extent, have a sound governance structure to discharge their transparency and accountability. Furthermore, findings also showed that though governance structure is in place, most of the structures are not disclosed in the annual reports of the company. Findings from the study could extend the knowledge in these areas and stimulate further research on the governance of Islamic philanthropic institutions, particularly for corporate waqf.

Keywords: accountability, governance, Islamic philanthropic, corporate waqf

Procedia PDF Downloads 516
326 Happiness, Media and Sustainability of Communities in Donkeaw, Mearim District, Chiang Mai, Thailand

Authors: Panida Jongsuksomsakul

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This study of the ‘happiness’ and ‘sustainability’ in the community of Donkeaw, Amphoe Mae Rim, Chiang Mai Province during the non-election period in Thailand, noted that their happiness levels are in the middle-average range. This was found using a mixed approach of qualitative and quantitative methods (N = 386, α = 0.05). The study explores indicators for six aspects of well-being and happiness, including, good local governance, administrative support for the health system that maintains people’s mental and physical health, environment and weather, job security and a regular income aids them in managing a sustainable lifestyle. The impact of economic security and community relationships on social and cultural capital, and the way these aspects impact on the life style of the community, affects the sustainable well-being of people. Moreover, living with transparency and participatory communication led to diverse rewards in many areas.

Keywords: communication, happiness, well-being, Donkeaw community, social and cultural capital

Procedia PDF Downloads 196
325 Agri-Food Transparency and Traceability: A Marketing Tool to Satisfy Consumer Awareness Needs

Authors: Angelo Corallo, Maria Elena Latino, Marta Menegoli

Abstract:

The link between man and food plays, in the social and economic system, a central role where cultural and multidisciplinary aspects intertwine: food is not only nutrition, but also communication, culture, politics, environment, science, ethics, fashion. This multi-dimensionality has many implications in the food economy. In recent years, the consumer became more conscious about his food choices, involving a consistent change in consumption models. This change concerns several aspects: awareness of food system issues, employment of socially and environmentally conscious decision-making, food choices based on different characteristics than nutritional ones i.e. origin of food, how it’s produced, and who’s producing it. In this frame the ‘consumption choices’ and the ‘interests of the citizen’ become one part of the others. The figure of the ‘Citizen Consumer’ is born, a responsible and ethically motivated individual to change his lifestyle, achieving the goal of sustainable consumption. Simultaneously the branding, that before was guarantee of the product quality, today is questioned. In order to meet these needs, Agri-Food companies are developing specific product lines that follow two main philosophies: ‘Back to basics’ and ‘Less is more’. However, the issue of ethical behavior does not seem to find an adequate on market offer. Most likely due to a lack of attention on the communication strategy used, very often based on market logic and rarely on ethical one. The label in its classic concept of ‘clean labeling’ can no longer be the only instrument through which to convey product information and its evolution towards a concept of ‘clear label’ is necessary to embrace ethical and transparent concepts in progress the process of democratization of the Food System. The implementation of a voluntary traceability path, relying on the technological models of the Internet of Things or Industry 4.0, would enable the Agri-Food Supply Chain to collect data that, if properly treated, could satisfy the information need of consumers. A change of approach is therefore proposed towards Agri-Food traceability that is no longer intended as a tool to be used to respond to the legislator, but rather as a promotional tool useful to tell the company in a transparent manner and then reach the slice of the market of food citizens. The use of mobile technology can also facilitate this information transfer. However, in order to guarantee maximum efficiency, an appropriate communication model based on the ethical communication principles should be used, which aims to overcome the pipeline communication model, to offer the listener a new way of telling the food product, based on real data collected through processes traceability. The Citizen Consumer is therefore placed at the center of the new model of communication in which he has the opportunity to choose what to know and how. The new label creates a virtual access point capable of telling the product according to different point of views, following the personal interests and offering the possibility to give several content modalities to support different situations and usability.

Keywords: agri food traceability, agri-food transparency, clear label, food system, internet of things

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324 Exploring Encounters with Angels in Near-Death Experiences with Reference to Islamic Religious Sources

Authors: Zahra Yaghoubi

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One of the initial occurrences that, according to observations of those who have temporarily experienced death, arises is encountering beings or individuals possessing supernatural powers. For some, these beings are described as beautiful and radiant, while for others, they are portrayed as dark and terrifying. In some experiences, they are mentioned as young and beautiful individuals. Islamic religious sources refer to these beings as angels or celestial beings assigned by God to take and collect human souls. This research, conducted through library methods, examines and justifies the initial stage of observations from an Islamic perspective based on first and second-hand religious sources. It relies on evidence, observations, and oral narratives of near-death experiencers, as well as interviews published in television programs. The goal is to investigate Islamic sources and validate the presence of angels in near-death experiences. The use of visual interview reports direct reliance on the narrative rather than the written text by someone other than the experiencer, is among the main criteria for enhancing transparency and authenticity in conveying the individual's experiences.

Keywords: angel, angels of death, Islamic sources, near-death experiences, death, soul

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323 Metrology-Inspired Methods to Assess the Biases of Artificial Intelligence Systems

Authors: Belkacem Laimouche

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With the field of artificial intelligence (AI) experiencing exponential growth, fueled by technological advancements that pave the way for increasingly innovative and promising applications, there is an escalating need to develop rigorous methods for assessing their performance in pursuit of transparency and equity. This article proposes a metrology-inspired statistical framework for evaluating bias and explainability in AI systems. Drawing from the principles of metrology, we propose a pioneering approach, using a concrete example, to evaluate the accuracy and precision of AI models, as well as to quantify the sources of measurement uncertainty that can lead to bias in their predictions. Furthermore, we explore a statistical approach for evaluating the explainability of AI systems based on their ability to provide interpretable and transparent explanations of their predictions.

Keywords: artificial intelligence, metrology, measurement uncertainty, prediction error, bias, machine learning algorithms, probabilistic models, interlaboratory comparison, data analysis, data reliability, measurement of bias impact on predictions, improvement of model accuracy and reliability

Procedia PDF Downloads 64
322 Estimating Poverty Levels from Satellite Imagery: A Comparison of Human Readers and an Artificial Intelligence Model

Authors: Ola Hall, Ibrahim Wahab, Thorsteinn Rognvaldsson, Mattias Ohlsson

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The subfield of poverty and welfare estimation that applies machine learning tools and methods on satellite imagery is a nascent but rapidly growing one. This is in part driven by the sustainable development goal, whose overarching principle is that no region is left behind. Among other things, this requires that welfare levels can be accurately and rapidly estimated at different spatial scales and resolutions. Conventional tools of household surveys and interviews do not suffice in this regard. While they are useful for gaining a longitudinal understanding of the welfare levels of populations, they do not offer adequate spatial coverage for the accuracy that is needed, nor are their implementation sufficiently swift to gain an accurate insight into people and places. It is this void that satellite imagery fills. Previously, this was near-impossible to implement due to the sheer volume of data that needed processing. Recent advances in machine learning, especially the deep learning subtype, such as deep neural networks, have made this a rapidly growing area of scholarship. Despite their unprecedented levels of performance, such models lack transparency and explainability and thus have seen limited downstream applications as humans generally are apprehensive of techniques that are not inherently interpretable and trustworthy. While several studies have demonstrated the superhuman performance of AI models, none has directly compared the performance of such models and human readers in the domain of poverty studies. In the present study, we directly compare the performance of human readers and a DL model using different resolutions of satellite imagery to estimate the welfare levels of demographic and health survey clusters in Tanzania, using the wealth quintile ratings from the same survey as the ground truth data. The cluster-level imagery covers all 608 cluster locations, of which 428 were classified as rural. The imagery for the human readers was sourced from the Google Maps Platform at an ultra-high resolution of 0.6m per pixel at zoom level 18, while that of the machine learning model was sourced from the comparatively lower resolution Sentinel-2 10m per pixel data for the same cluster locations. Rank correlation coefficients of between 0.31 and 0.32 achieved by the human readers were much lower when compared to those attained by the machine learning model – 0.69-0.79. This superhuman performance by the model is even more significant given that it was trained on the relatively lower 10-meter resolution satellite data while the human readers estimated welfare levels from the higher 0.6m spatial resolution data from which key markers of poverty and slums – roofing and road quality – are discernible. It is important to note, however, that the human readers did not receive any training before ratings, and had this been done, their performance might have improved. The stellar performance of the model also comes with the inevitable shortfall relating to limited transparency and explainability. The findings have significant implications for attaining the objective of the current frontier of deep learning models in this domain of scholarship – eXplainable Artificial Intelligence through a collaborative rather than a comparative framework.

Keywords: poverty prediction, satellite imagery, human readers, machine learning, Tanzania

Procedia PDF Downloads 56
321 Measuring Government’s Performance (Services) Oman Service Maturity Model (OSMM)

Authors: Angie Al Habib, Khalid Al Siyabi

Abstract:

To measure or asses any government’s efficiency we need to measure the performance of this government in regards to the quality of the service it provides. Using a technological platform in service provision became a trend and a public demand. It is also a public need to make sure these services are aligned to values and to the whole government’s strategy, vision and goals as well. Providing services using technology tools and channels can enhance the internal business process and also help establish many essential values to government services like transparency and excellence, since in order to establish e-services many standards and policies must be put in place to enable the handing over of decision making to a mature system oriented mechanism. There was no doubt that the Sultanate of Oman wanted to enhance its services and move it towards automation and establishes a smart government as well as links its services to life events. Measuring government efficiency is very essential in achieving social security and economic growth, since it can provide a clear dashboard of all projects and improvements. Based on this data we can improve the strategies and align the country goals to them.

Keywords: government, maturity, Oman, performance, service

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320 Determination of Water Pollution and Water Quality with Decision Trees

Authors: Çiğdem Bakır, Mecit Yüzkat

Abstract:

With the increasing emphasis on water quality worldwide, the search for and expanding the market for new and intelligent monitoring systems has increased. The current method is the laboratory process, where samples are taken from bodies of water, and tests are carried out in laboratories. This method is time-consuming, a waste of manpower, and uneconomical. To solve this problem, we used machine learning methods to detect water pollution in our study. We created decision trees with the Orange3 software we used in our study and tried to determine all the factors that cause water pollution. An automatic prediction model based on water quality was developed by taking many model inputs such as water temperature, pH, transparency, conductivity, dissolved oxygen, and ammonia nitrogen with machine learning methods. The proposed approach consists of three stages: preprocessing of the data used, feature detection, and classification. We tried to determine the success of our study with different accuracy metrics and the results. We presented it comparatively. In addition, we achieved approximately 98% success with the decision tree.

Keywords: decision tree, water quality, water pollution, machine learning

Procedia PDF Downloads 50
319 Blockchain in Saudi E-Government: A Systematic Literature Review

Authors: Haitham Assiri, Priyadarsi Nanda

Abstract:

The world is gradually entering the fourth industrial revolution. E-Government services are scaling government operations across the globe. However, as promising as an e-Government system would be, it is also susceptible to malicious attacks if not properly secured. This study found out that, in Saudi Arabia, the e-Government website, Yesser is vulnerable to external attacks. Obviously, this can lead to a breach of data integrity and privacy. In this paper, a Systematic Literature Review was conducted to explore possible ways the Kingdom of Saudi Arabia can take necessary measures to strengthen its e-Government system using Blockchain. Blockchain is one of the emerging technologies shaping the world through its applications in finance, elections, healthcare, etc. It secures systems and brings more transparency. A total of 28 papers were selected for this SLR, and 19 of the papers significantly showed that blockchain could enhance the security and privacy of Saudi’s e-government system. Other papers also concluded that blockchain is effective, albeit with the integration of other technologies like IoT, AI and big data. These papers have been analysed to sieve out the findings and set the stage for future research into the subject.

Keywords: blockchain, data integrity, e-government, security threats

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318 A Study on Good Governance: Its Elements, Models, and Goals

Authors: Ehsan Daryadel, Hamid Shakeri

Abstract:

Good governance is considered as one of the necessary prerequisites for promotion of sustainable development programs in countries. Theoretical model of good governance is going to form the best methods for administration and management of subject country. The importance of maintaining the balance between the needs of present and future generation through sustainable development caused a change in method of management and providing service for citizens that is addressed as the most efficient and effective way of administration of countries. This method is based on democratic and equal-seeking sustainable development which is trying to affect all actors in this area and also be accountable to all citizens’ needs. Meanwhile, it should be noted that good governance is a prerequisite for sustainable development. In fact, good governance means impact of all actors on administration and management of the country for fulfilling public services, general needs of citizens and establishing a balance and harmony between needs of present and future generation. In the present study, efforts have been made to present concepts, definitions, purposes and indices of good governance with a descriptive-analytical method.

Keywords: accountability, efficiency and effectiveness, good governance, rule of law, transparency

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317 Political will in Fighting Corruption in Vietnam

Authors: Anh Dao Vu, Bill Ryan

Abstract:

The Vietnamese government struggles to grapple with the problem of rampant corruption, one of the most challenging difficulties the country faces. According to Transparency International’s Corruption Perceptions Index (CPI) 2014, Vietnam ranks 119 out of 175 countries. The CPI gives Vietnam a score of 31 on a scale from 0 to 100, where 0 indicates ‘highly corrupt’ and 100 represents ‘very clean’. Corruption eats into the national GDP of Vietnam, causing a loss of 3% to 4% of GDP per annum. In general, the Vietnamese people’s trust in their government to wage an effective fight against corruption, especially in the public sector, has been greatly eroded in recent years. Some substantial public demonstrations persuaded the government to implement strong anti-corruption measures. However, so far those measures have not been particularly successful. One of the main reasons for this shortcoming is that neither the Communist Party of Vietnam nor the government has demonstrated sufficiently strong ‘political will’ in fighting corruption. There remains a large gap between rhetoric and reality. This paper will examine the reasons why insufficient ‘political will’ is displayed in the ostensible fight against public sector corruption, and how certain anti-corruption strategies will both strengthen levels of political commitment to the fight against corruption while enhancing the effectiveness of that essential national endeavor.

Keywords: corruption, political will, Vietnam, anti-corruption

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316 Secure E-Voting Using Blockchain Technology

Authors: Barkha Ramteke, Sonali Ridhorkar

Abstract:

An election is an important event in all countries. Traditional voting has several drawbacks, including the expense of time and effort required for tallying and counting results, the cost of papers, arrangements, and everything else required to complete a voting process. Many countries are now considering online e-voting systems, but the traditional e-voting systems suffer a lack of trust. It is not known if a vote is counted correctly, tampered or not. A lack of transparency means that the voter has no assurance that his or her vote will be counted as they voted in elections. Electronic voting systems are increasingly using blockchain technology as an underlying storage mechanism to make the voting process more transparent and assure data immutability as blockchain technology grows in popularity. The transparent feature, on the other hand, may reveal critical information about applicants because all system users have the same entitlement to their data. Furthermore, because of blockchain's pseudo-anonymity, voters' privacy will be revealed, and third parties involved in the voting process, such as registration institutions, will be able to tamper with data. To overcome these difficulties, we apply Ethereum smart contracts into blockchain-based voting systems.

Keywords: blockchain, AMV chain, electronic voting, decentralized

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315 Board of Directors of Small and Medium-Sized Enterprises to Go Public: Characteristics and Moderating Factors

Authors: María-José Palacin-Sanchez, Filippo Di Pietro, Reyes Samaniego-Medina

Abstract:

This article examines, in an institutional context such as Spanish one, the corporate board structure characteristics and determinants in entrepreneurial firms to go public. Specifically, it explores these issues through all the initial public offerings in the Spanish Alternative Equity Market (MAB), which is a market segment for smaller growing companies. The results show that: a) firm size, age of the company, and the reputation of the auditor and the nominated advisor and Corporate Governance Code favour a larger and more independent board structure that enhances its monitoring functions; and b) leverage, opportunities of growth, sector risk and ownership by executive directors all lead towards a smaller broad of directors where the role of entrepreneurship provided by executive directors remains crucial. This reflects the delicate balance of power between small-business entrepreneurs and financial equity market forces, which demand more transparency and monitoring in the companies.

Keywords: board composition, board size, corporate governance, IPO, SMEs

Procedia PDF Downloads 344