Social and Behavioral Sciences Commons^™

The Relationship Between Self-Leadership And The Implementation Of Integrity And Transparency In The Palestinian Public Sector Institutions: “Ministry Of Finance As A Model”, Diab Ali Jarrar Dr, Marwa Said Zaki Farah

Journal of the Association of Arab Universities for Research in Higher Education (مجلة اتحاد الجامعات العربية (للبحوث في التعليم العالي

The study aimed to identify the importance of self-leadership and its relationship with the application of integrity and transparency in the Palestinian public sector institutions. To achieve this objective; the study adopted the descriptive analytical approach, and a questionnaire was prepared with variables that were derived after an in-depth review of the relevant literature, and it was distributed using a stratified relative sample to a sample of (259) respondents, and it was analyzed through the (SPSS25) program. The study was supported with planned interviews with specialists in law, Psychology, sociologists, key employees in the ministry of finance. The study came …

Sustainability In Public Procurement, Corporate Law And Higher Education (Introduction), Paolo Davide Farah

Book Chapters

Lela Mélon’s edited collection brings a fresh perspective to the intricate relationship between corporations and sustainability. The book focuses on the role of state actors in boosting environmental protection and the increasing importance of state awareness on environmental crises. Whether it is procurement, or education or corporate governance, we are witnessing a proactive stance of the state that is balancing economic growth with ecological concerns. The difficulties faced in forcing a particular conduct in the private sphere is reviewed in detail in the book, along with national laws and regulations that, rather than promoting environmental protection, have had the opposite …

Dynamic Disclosure: An Exposé On The Mythical Divide Between Voluntary And Mandatory Esg Disclosure, Lisa Fairfax

All Faculty Scholarship

In March 2022, for the first time in its history, the Securities and Exchange Commission (the “SEC”) proposed rules mandating disclosure related to climate change. The proposed rules are remarkable because heretofore many in the business community, including the SEC, vehemently resisted climate-related disclosure, based primarily on the argument that such disclosure is not material to investors. This resistance is exemplified by the current lack of any SEC disclosure mandates for climate change. The proposed rules have sparked considerable pushback including allegations that the rules violate the First Amendment, would be too costly, and focus on “social” or “political” issues …

Lessons Learned: Steven B. Kamin, Yasemin Sim Esmen

Journal of Financial Crises

Steven B. Kamin was the deputy director of the division of international finance at the Federal Reserve Board during the Global Financial Crisis (GFC) and was appointed director in 2011. He was responsible for research, policy analysis, and reporting in the areas of foreign economic activity, US external trade and capital flows, and developments in international financial markets and institutions. This Lessons Learned is based on an interview conducted with Kamin on August 16, 2019.

Miracle 14: Transparency In Indonesia’S State-Owned Enterprises, Muhammad Yasin, Harsanto Nursadi

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

In administrative science and administrative law, public information disclosure has universally recognized as important partway to good governance. There is an explosive recognition of the world to freedom of information act. Freedom of information or right to information is a inseparable part of transparency principle in governance. Enacting freedom of information act is an effort not only to make government better, but also to create trust among government, the business, and citizens. Indonesia has enacted Act Number 14/2008 (FOI Act) and run into force in 2010, which contains 14 obligations to State-Owned Enterprises (SOE’s). This paper will focus to elaborate …

Brave New World Reboot: Technology’S Role In Consumer Manipulation And Implications For Privacy And Transparency, Allie Mertensotto

Marketing Undergraduate Honors Theses

Most consumers are aware that our data is being obtained and collected through the use of our devices we keep in our homes or even on our person throughout the day. But, it is understated how much data is being collected. Conversations you have with your peers – in a close proximity of a device – are being used to tailor advertising. The advertisements you receive on your devices are uniquely catered to your individual person, due to the fact it consistently uses our data to produce efficient and personal ads. On the flip side, our government is also tapping …

Let's Stop Worrying And Learn To Love Transparency: Food And Technology In The Information Age, Scarlettah Schaefer

Journal of Food Law & Policy

Food and technology have had a long and tempestuous relationship. Current methods of food production and processing in the industrialized world depend heavily on technological developments. However, all technologies are not created equal. Some can produce food that is safer, more sustainable, more nutritious, or longer lasting. Some can have the opposite effect: increasing opportunities for adulteration, increasing the difficulty in detecting food fraud, and contributing to both foreseeable and unforeseeable health or ecological costs. Increasingly sophisticated technologies often become less apparent to the average consumer. For example, consider irradiated meat or genetically modified foods as opposed to freezer storage …

Reflections On The Power Of Mentorship, Jonathan Lee, Lisa N. Lindsay, Olivia Thomas, Grace Zhang

The International Journal of Ethical Leadership

No abstract provided.

An Essay On Pluralism In Financial Market Infrastructure Design: The Case Of Securities Holding In The United States, Charles W. Mooney Jr.

All Faculty Scholarship

This essay will appear as a chapter in a forthcoming edited volume published by Oxford University Press. It builds on the earlier article, Beyond Intermediation: A New (FinTech) Model for Securities Holding Infrastructures, 22 U. Pa. J. Bus. L. 386 (2020), which argues that serious consideration should be given to modifications of the deeply intermediated securities holding systems in the United States and elsewhere. Many of the costs and risks imposed by the intermediated holding systems fall within the domain of the regulation of securities markets (internal costs), such as impairments of shareholder voting and bondholder claims against issuers. …

Transparency In Apparel: Everlane As A Barometer For Global Positive Impact, Joshua Gerlick

The International Journal of Ethical Leadership

No abstract provided.

Beyond Intermediation: A New (Fintech) Model For Securities Holding Infrastructures, Charles W. Mooney Jr.

All Faculty Scholarship

Publicly traded securities generally are held by investors in securities accounts with intermediaries such as stockbrokers and central securities depositories—intermediated securities. For many investors this is the only practical means of holding and dealing with securities. These intermediated holding systems (IHSs) impose a variety of risks and costs. Investors are exposed to intermediary risk (default or insolvency of an intermediary holding securities) as well as impediments to the exercise of rights such as voting and asserting claims against securities issuers. The nontransparency of IHSs imposes other social costs, such as obstacles to anti-money laundering enforcement. The emergence of FinTech and …

Strengthening Safety Culture By Leveraging The Daily Management System, Suneela Nayak, Mark Parker, Erin Graydon Baker, Amy Sparks, Ruth Hanselman, Stephen Tyzik, Sydney Green

Operations Transformation

STRENGTHENING SAFETY CULTURE BY LEVERAGING THE DAILY MANAGEMENT SYSTEM

There is abundant evidence that links a strong culture of safety with improved patient and staff experience. However, there has been no clear avenue identified as to how to achieve this metric.

A team in a large academic tertiary teaching hospital set about leveraging their daily managing system (DMS) to attain improvement in their institution’s safety. The goals of this quality improvement project were to use DMS to identify and report safety concerns and increase frontline team knowledge and comfort with reporting safety concerns during Gemba walks.

A root cause analysis …

Natural Resources Governance Employing Blockchain-Based Decision-Making, Farinaz Sabz Ali Pour, Adrian Gheorghe

Engineering Management & Systems Engineering Faculty Publications

Natural resources are essential structures of socio-economic systems which shape the well-being of humanity, environment, and the economy. Human actions have become the critical responsibility for environmental changes and pressuring many planetary boundaries. Having a systematic approach can provide a governance platform including the inherent characteristics of the resource, the historically established form of use, and transaction costs. A natural resource governance framework is developed by applying Blockchain technology as the primary goal of this study to regulate and manage the extraction and trades. Blockchain technology provides a distributed concurrency monitoring system for sustainable resource management. Persistent and pervasive cooperation …

A New Medical Malpractice Tort System: It's Time To Prioritize The Patient, Jaden Cowdin, Tyler Lindley

Brigham Young University Prelaw Review

The current medical malpractice tort system often promotes inefficiency and perverse incentives for doctors. Attempts at reform, to date, have been largely ineffective or harmful to the patient. A total overhaul—including a state-run medical review board, a centralized no-fault compensation fund, and a publicly accessible black mark database—should be tailored and enacted by each state.

Foundation Transparency: Opacity — It’S Complicated, Robert J. Reid

The Foundation Review

The perception that private foundations lack accountability has led to calls for greater transparency. The literature, however, suggests that transparency is neither a panacea nor achieved without cost, and that its positive influence on the conduct of philanthropy may be less than straightforward.

This article seeks to examine transparent and opaque practice in private philanthropy, studying the literature as well as findings from interviews with foundation staff, trustees, and grantees that sought answers to two relevant questions: Does opacity exist in private philanthropy? Have foundations and grantees developed strategies for overcoming challenges related to opacity?

U.S. tax law affords private …

Incorporating Stakeholder Input Into Financial Decision Making In California School Districts, Leann R. Nowlin

Walden Dissertations and Doctoral Studies

As of June 2013, all California public school districts are required to incorporate stakeholder input into their operational goals and expenditures to increase stakeholder trust. Trust is a belief by one party in a transaction that the other party in the transaction will act in a way that is fair and in the interest of both parties. The problem is that no guidance or direction relative to the methods or extent to which stakeholder input should be gathered and incorporated was provided within the new regulations. Lawmakers and stakeholders had no insight into the effectiveness or level of school district …

Algorithms And Automation: Fostering Trustworthiness In Artificial Intelligence, Andrew B. Ware

Honors Theses and Capstones

No abstract provided.

Who Bleeds When The Wolves Bite? A Flesh-And-Blood Perspective On Hedge Fund Activism And Our Strange Corporate Governance System, Leo E. Strine Jr.

All Faculty Scholarship

This paper examines the effects of hedge fund activism and so-called wolf pack activity on the ordinary human beings—the human investors—who fund our capital markets but who, as indirect of owners of corporate equity, have only limited direct power to ensure that the capital they contribute is deployed to serve their welfare and in turn the broader social good.

Most human investors in fact depend much more on their labor than on their equity for their wealth and therefore care deeply about whether our corporate governance system creates incentives for corporations to create and sustain jobs for them. And because …

In The Green Classroom—Tax Policy Of Environmental Tax Rules And Incentives: New Directions In Teaching And Research, Annette Nellen

Faculty Publications

There is no shortage of tax rules that address energy and natural resources in some manner. There are taxes on most types of fuel, tax credits for energy saving devices, and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters. In addition, numerous proposals are offered annually by lawmakers at the federal, state and local levels that also address conservation, energy and innovation in conservation and energy-efficiencies.How do we know if existing rules and proposals are appropriate for a tax system? Principles of good tax policy can be applied to them to …

Governmental Intervention In An Economic Crisis, Robert K. Rasmussen, David A. Skeel Jr.

All Faculty Scholarship

This paper articulates a framework both for assessing the various government bailouts that took place at the onset of Great Recession and for guiding future rescue efforts when they become necessary. The goals for those engineering a bailout should be to be as transparent as possible, to articulate clearly the reason for the intervention, to respect existing priorities among investors, to exercise control only at the top level where such efforts can be seen by the public, and to exit as soon as possible. By these metrics, some of the recent bailouts should be applauded, while others fell short. We …

Slides: The Columbia River Treaty, Barbara Cosens

Innovations in Managing Western Water: New Approaches for Balancing Environmental, Social and Economic Outcomes (Martz Summer Conference, June 11-12)

Presenter: Barbara Cosens, Professor, University of Idaho College of Law and Waters of the West Graduate Program

22 slides

Early Adoption Dynamics Of Private Sustainability Governance Initiatives: A Case Study Of The Marine Cultured-Pearl Industry, Julie Nash

Graduate College Dissertations and Theses

We are witnessing a time of unprecedented human impact on the natural environment. Coral reefs, one of the most biologically diverse and productive ecosystems, are at the forefront of enduring these human impacts. Despite widespread recognition of coral reef degradation, counter measures have not reached a scale to offset the threat. The magnitude of this and other environmental issues call for a deeper understanding of the role the private sector can play in sustainable development.

In response to environmental pressures and the shortcomings of global-scale governance, private sustainability governance initiatives have developed. In the last decade, these initiatives have flourished, …

Why Do Retail Investors Make Costly Mistakes? An Experiment On Mutual Fund Choice, Jill E. Fisch, Tess Wilkinson-Ryan

All Faculty Scholarship

There is mounting evidence that retail investors make predictable, costly investment mistakes, including underinvestment, naïve diversification, and payment of excessive fund fees. Over the past thirty-five years, however, participant-directed 401(k) plans have largely replaced professionally managed pension plans, requiring unsophisticated retail investors to navigate the financial markets themselves. Policy-makers have struggled with regulatory interventions designed to improve the quality of investment decisions without a clear understanding of the reasons for investor mistakes. Absent such an understanding, it is difficult to design effective regulatory responses.

This article offers a first step in understanding the investor decision-making process. We use an internet-based …

Open Data As A Foundation For Innovation: The Enabling Effect Of Free Public Sector Information For Entrepreneurs, Erik Lakomaa, Jan Kallberg

Jan Kallberg

Public open data access has a direct impact on future IT entrepreneurs' perception of ability to execute their business plans. Using high quality (50%–98% response rate) survey data from 138 Swedish IT-entrepreneurs, we find that access to public open data is considered very important for many IT-startups; 43% find open data essential for the realization of their business plan and 82% claim that access would support and strengthen the business plan. The survey also indicates a significant interest in, and willingness to pay for, public sector information data from companies that do not intend to commercialize data themselves but intend …

An Empirical Analysis Of Differences In Environmental Transparency Across Firms, Sean Robert Smith

CMC Senior Theses

In recent years, many firms have voluntarily taken actions to gradually increase the transparency of their corporate social responsibility (CSR) efforts. Using data on a sample of U.S. firms, this paper empirically examines the factors that encourage firms to choose different levels of CSR transparency. This adds to the previous literature that has focused only on the binary decision to engage or not to engage in CSR, as opposed to the extent and comprehensiveness of voluntary CSR reporting. Environmental transparency data are collected from the Roberts Environmental Center (REC) at Claremont McKenna College, while data for firm characteristics and toxic …

Call Auction Transparency And Market Liquidity, Evidence From The Shanghai Stock Exchange, Gary G. Tian, Dionigi Gerace, Alex Frino

Dionigi Gerace

This paper examines the impact of pre-trade information transparency in pre-open call auction on market liquidity on the Shanghai Stock Exchange (SHSE). We examine the natural experiment affected by the Shanghai Stock Exchange in July 2006 when it changed its pre-open auction algorithm from an entirely black box into a limited transparent system with a closed order book. We find that the increase in pre-trade information transparency coincides with a statistically significant reduction in spread at the best quotes. The reduction in spread persists even after controlling for known determinants of depth. Furthermore, there is also evidence of a statistically …

Perceived Firm Transparency: Scale And Model Development, Jennifer Dapko

USF Tampa Graduate Theses and Dissertations

In the last few years alone, calls for transparency by consumers have grown louder. No longer are consumers willing to sit back and allow firms to make `closed door' decisions that benefit the company (and its executives) at the expense of consumers and society. This dissertation begins to answer the call for a greater understanding of transparency from both practitioner and academic perspectives. In particular, this dissertation focuses on systematically developing a succinct definition of perceived firm transparency, developing a valid measure of transparency, and empirically testing antecedents and consequences of transparency.

Two studies were conducted to develop the transparency …

Global Csr And Photographic Credibility: Exploring How International Companies Portray Efforts Through Photographs In Csr Reports, Janel Lynn Norton

USF Tampa Graduate Theses and Dissertations

We are living in the age of the visual. Imagery is an important element in constructing and deriving meaning through symbols, colors, and context. Images may hold persuasive power, be used as evidence, or simply provide a moment of beauty. Organizations rely on photographs to help them convey an image to their stakeholders within annual reports. Telling an organizations' story through photographs has become an intrinsic part of their efforts to convey sustainability. We live in the age of transparency, and organizations that construct an image that is not truthful will face consequences in today's socially connected and conscious world. …

Assessing And Advancing Foundation Transparency: Corporate Foundations As A Case Study, Marta Rey-Garcia, Javier Martin-Cavanna, Luis Ignacio Alvarez-Gonzalez

The Foundation Review

· This article explores the mix of forces explaining variability in good-governance standards and practices by charitable foundations.

· A six-drivers framework for explaining improved foundation accountability and transparency is proposed and discussed in the context of a country study. Those drivers are: regulatory pressures, self-regulation, demands for information from donors and other relevant stakeholders, societal pressure derived from scandals, emulation, and third-party assessment.

· A simple tool for assessing foundation transparency internationally is proposed and then applied to corporate, endowed, and fundraising foundations in the U.S. and Spain.

· Foundations’ financial structure compounds with institutional factors to influence the …

Transparency Through Insurance: Mandates Dominate Discretion, Tom Baker

All Faculty Scholarship

This chapter describes how liability insurance has contributed to the transparency of the civil justice system. The chapter makes three main points. First, much of what we know about the empirics of the civil justice system comes from access to liability insurance data and personnel. Second, as long as access to liability insurance data and personnel depends on the discretion of liability insurance organizations, this knowledge will be incomplete and, most likely, biased in favor of the public policy agenda of the organizations providing discretionary access to the data. Third, although mandatory disclosure of liability insurance data would improve transparency, …