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Journal articles on the topic 'Cost transparency'

Author: Grafiati

Published: 4 June 2021

Last updated: 14 February 2022

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1

Kuah, Adrian T. H., and Vishanth Weerakkody. "Commentary: is cost transparency necessarily good for consumers?" European Journal of Marketing 49, no. 11/12 (2015): 1980–86. http://dx.doi.org/10.1108/ejm-07-2015-0455.

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Purpose – The purpose of this paper is to present a critical viewpoint on the negative aspects of market, price and cost transparencies to consumers in terms of its costs. Design/methodology/approach – It adopts an inter-disciplinary approach from the marketing, economics and accounting literature. The paper explores market transparency in the ever-changing world and uses brand names like Starbucks and iPhone to illuminate instances where imperfect markets are supported by consumers. Findings – Recognizing the role that the Internet plays in promoting price transparency, it espouses how extant

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2

Burkhardt, Katrin, and Roland Strausz. "Accounting Transparency and the Asset Substitution Problem." Accounting Review 84, no. 3 (2009): 689–712. http://dx.doi.org/10.2308/accr.2009.84.3.689.

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ABSTRACT: We develop a model to show that transparent accounting can worsen the asset substitution effect of debt. This negative effect can outweigh the usual positive effect of transparency. We demonstrate this point by comparing pure historical cost accounting to the conservatively skewed accounting regime of lower-of-cost-or-market (LCM). In a market with asymmetric information, the two regimes lead to different degrees of transparency. The more transparent LCM regime produces more efficient results for firms with lower debt levels, while the opaque rule of pure historical cost accounting i

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Bastida, Francisco, María-Dolores Guillamón, and Bernardino Benito. "Fiscal transparency and the cost of sovereign debt." International Review of Administrative Sciences 83, no. 1 (2016): 106–28. http://dx.doi.org/10.1177/0020852315574999.

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This article analyses the factors that seem to play an important role in determining the cost of sovereign debt. Specifically, we evaluate to what extent transparency, the level of corruption, citizens’ trust in politicians and credit ratings affect interest rates. For that purpose, we create a transparency index matching the 2007 Organisation for Economic Co-operation and Development/World Bank Budgeting Database items with the Organisation for Economic Co-operation and Development Best Practices for Budget Transparency sections. We also check our assumptions with the International Budget Par

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Hilsenrath, Peter, Cynthia Eakin, and Katrina Fischer. "Price-Transparency and Cost Accounting." INQUIRY: The Journal of Health Care Organization, Provision, and Financing 52 (April 10, 2015): 004695801557498. http://dx.doi.org/10.1177/0046958015574981.

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Simintiras, Antonis C., Yogesh K. Dwivedi, Geetanjali Kaushik, and Nripendra P. Rana. "Should consumers request cost transparency?" European Journal of Marketing 49, no. 11/12 (2015): 1961–79. http://dx.doi.org/10.1108/ejm-02-2015-0086.

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Purpose – The purpose of this paper is to propose that consumer choice be guided by price fairness judgements to increase consumer satisfaction and subsequently enhance market efficiency. Consumers en masse lack the information to judge price fairness, thereby causing their ability to influence the economy to be overlooked. Design/methodology/approach – This is an argumentative and conceptual work that aims to initiate a debate on this important yet unexplored issue. The arguments presented in the paper are based on economic and technological considerations. Findings – The measure for enabling

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Flores, Eduardo, Joelson Oliveira Sampaio, Aziz Xavier Beiruth, and Aldy Fernandes da Silva. "Earnings Transparency, Cost of Debt and Cost of Equity: A Cross-Country Examination." International Business Research 13, no. 10 (2020): 115. http://dx.doi.org/10.5539/ibr.v13n10p115.

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This study evaluates the effect of earnings transparency on the cost of debt (Ki) and cost of equity (Ke). Previous literature has demonstrated that earnings transparency can reduce the Ke, especially in very well-developed stock markets. However, our main hypothesis is that this finding does not necessarily remain the same when considering the Ki. More specifically, this is because investors and creditors have different interests, concerns, and views about financial statements and accounting procedures. Using two proxies of earnings transparency, our findings support this conjecture, indicati

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7

Aggarwal, Rajesh K., and Philippe Jorion. "Is There a Cost to Transparency?" Financial Analysts Journal 68, no. 2 (2012): 108–23. http://dx.doi.org/10.2469/faj.v68.n2.1.

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8

Barth, Mary E., Yaniv Konchitchki, and Wayne R. Landsman. "Cost of capital and earnings transparency." Journal of Accounting and Economics 55, no. 2-3 (2013): 206–24. http://dx.doi.org/10.1016/j.jacceco.2013.01.004.

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9

Singh, Nitish. "Commentary: what’s behind the price tag: understanding cost transparency?" European Journal of Marketing 49, no. 11/12 (2015): 1987–91. http://dx.doi.org/10.1108/ejm-07-2015-0454.

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Purpose – The purpose of this study is to understand “Why Should Companies Embrace Cost Transparency”. Design/methodology/approach – This paper is a thought piece in response to the paper by Simintiras et al. (2015), “Should Consumer’s Request Cost Transparency?” Findings – Arguments based on past research and company practices show that companies practicing cost transparency can increase their customer following, brand loyalty, differentiation and ultimately the profits. Practical implications – The paper showcases examples of how companies have implemented cost transparency to differentiate

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10

Lowe, Ben. "Commentary." European Journal of Marketing 49, no. 11/12 (2015): 1992–98. http://dx.doi.org/10.1108/ejm-07-2015-0453.

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Purpose – The purpose of this paper is to provide a viewpoint about the role of cost transparency in consumer markets and whether or not consumers should request cost transparency from sellers, in light of the article by Antonis et al. (2015). Design/methodology/approach – Research in the area of cost transparency, pricing and related theoretical domains is analysed to understand the potential role for buyers and sellers in consumer markets. Findings – Although there are an increasing number of examples of greater operational transparency in supply chains, cost transparency in consumer markets

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11

Dai, Meixing, and Qiao Zhang. "Central bank transparency under the cost channel." International Finance 20, no. 2 (2017): 189–209. http://dx.doi.org/10.1111/infi.12107.

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12

***, Giotopoulos, Grigoris Pavlou, Svetoslav Danchev, and Aggelos Tsakanikas. "Public procurement reforms in greece: The impact of improved transparency on government expenditures." Journal of Public Procurement 15, no. 4 (2015): 458–75. http://dx.doi.org/10.1108/jopp-15-04-2015-b003.

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During the recent economic crisis, public procurement reforms have received a great attention as a key mechanism that enables significant cost savings and improves transparency in the public sector, particularly in countries which are under a process of extensive fiscal consolidation like Greece. This paper examines the effects of improved transparency on public procurement cost in the light of the ongoing structural reforms taking place in Greece. The basic finding indicates that ensuring transparent practices in public procurement processes reduces government expenditures by about 1.8 - 3.4

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Otero, Hansel J., Franco Cardillo, Elizabeth Duffy, and Summer L. Kaplan. "The Cost-Estimation Department: A Step Toward Cost Transparency in Radiology." Journal of the American College of Radiology 16, no. 2 (2019): 194–95. http://dx.doi.org/10.1016/j.jacr.2018.07.033.

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14

Jin, Jim Y. "Strategic Cost Reduction and Cost Revelation." German Economic Review 2, no. 2 (2001): 99–111. http://dx.doi.org/10.1111/1468-0475.00029.

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Abstract Strategic cost reduction requires cost transparency. When unilateral cost revelation is feasible, strategic cost reduction indeed arises as equilibrium. If it is not feasible, however, credible revelation has to be organized, possibly by a trade association. Then, firms face a prisoners' dilemma: in Cournot duopoly, cost revelation arises as an equilibrium, but hurts firms; in Bertrand duopoly, cost concealing is the equilibrium, while firms would be better off with cost revelation. Since cost revelation is socially desirable (undesirable) in Cournot (Bertrand) competition, it should

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15

Mohan, Bhavya, Ryan W. Buell, and Leslie K. John. "Lifting the Veil: The Benefits of Cost Transparency." Marketing Science 39, no. 6 (2020): 1105–21. http://dx.doi.org/10.1287/mksc.2019.1200.

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16

Andrade, Sandro C., Gennaro Bernile, and Frederick M. Hood. "SOX, corporate transparency, and the cost of debt." Journal of Banking & Finance 38 (January 2014): 145–65. http://dx.doi.org/10.1016/j.jbankfin.2013.10.001.

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17

Donnelly, Catherine, Montserrat Guillén, and Jens Perch Nielsen. "Bringing cost transparency to the life annuity market." Insurance: Mathematics and Economics 56 (May 2014): 14–27. http://dx.doi.org/10.1016/j.insmatheco.2014.02.003.

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18

Cinar, Pelin, Tracy Lin, and Kevin Rodondi. "Best practice alert and cost transparency information for high cost oncology medications." Journal of Clinical Oncology 36, no. 30_suppl (2018): 323. http://dx.doi.org/10.1200/jco.2018.36.30_suppl.323.

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323 Background: Oncology medication cost is often absent from therapy decision process until issues arise with payer denial resulting in potential patient financial toxicity. To incorporate cost, Best Practice Alert (BPA) and Cost Transparency Information (CTI) for high cost oncology medication (HCOM) were implemented into prescribing platform as care coordination tools. Methods: Ten HCOM were identified in gastrointestinal (GI) and breast oncology groups for which BPA and CTI were developed. Over a 6 month period, HCOM prescriptions triggered BPAs to alert providers and to place automated ref

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Ko, Taehyun, Jaeram Lee, and Doojin Ryu. "Blockchain Technology and Manufacturing Industry: Real-Time Transparency and Cost Savings." Sustainability 10, no. 11 (2018): 4274. http://dx.doi.org/10.3390/su10114274.

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Blockchain technology has been recommended for the sustainability in the manufacturing industry, owing to its benefits in terms of real-time transparency and cost savings. To verify this, we first examine how firms can employ distributed ledger technology by adopting blockchain technology to achieve real-time transparency and cost savings. We also review the current blockchain technology applications in the financial industry and supply chains to explain this technology’s mechanisms for enabling real-time transparency and cost savings in the manufacturing industry. Finally, we theoretically co

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Musrifa, Ba'diyatul. "Pengaruh Tax Avoidance dan Komisaris Independen Terhadap Cost of debt dengan Transparansi Perusahaan Sebagai Variabel Moderasi." JURNAL ILMIAH EDUNOMIKA 5, no. 2 (2021): 671. http://dx.doi.org/10.29040/jie.v5i2.2087.

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This study aims to examine the effect of tax avoidance and independent commissioners on csot of debt with company transparency as a moderating variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. Samples were taken using purposive sammpling and obtained 44 companies. This study uses multiple linear regression analysis and absolute difference test. The results of this study indicate that tax avoidance has a negative effect on cost of debt. Independent commissioner has no negative effect on cost of debt. Company transparency i

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21

Hoxha, Visar, and Sara Sadiku. "Study of factors influencing the decision to adopt the blockchain technology in real estate transactions in Kosovo." Property Management 37, no. 5 (2019): 684–700. http://dx.doi.org/10.1108/pm-01-2019-0002.

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Purpose The purpose of this paper is to explore, from the view of buyers and sellers, the relationship between the blockchain technology and various important aspects of real estate transactions such as transparency, security and cost reduction. Design/methodology/approach The present study uses a quantitative research method. For the purpose of this study, a questionnaire with close-ended questions is used. The questionnaire was distributed to both buyers and sellers alike. The study included 1,000 people using the stratified probability sampling. The study uses factor analysis to analyze the

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22

Stoiber, Martin, Thomas Schlöglhofer, Philipp Aigner, Christian Grasl, and Heinrich Schima. "An Alternative Method to Create Highly Transparent Hollow Models for Flow Visualization." International Journal of Artificial Organs 36, no. 2 (2013): 131–34. http://dx.doi.org/10.5301/ijao.5000171.

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Aim Transparent hollow models are needed to visualize and quantify flow in various applications. To obtain the final transparent model, an intermediate molding of the fluid space with an easily removable material is required. Currently used materials to produce this intermediate molding have limitations: toxicity, cost, and a tendency to penetrate the final model, thereby degrading its transparency. In this work an alternative method is presented using chocolate as the fluid-space molding material. Methods Starting from a three-dimensional computer aided design (CAD) geometry, a fluid space mo

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23

Harsini, Harsini. "TRANSPARANSI PELAYANAN PUBLIK PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KOTA PEKANBARU." Jurnal Niara 10, no. 2 (2018): 65–71. http://dx.doi.org/10.31849/nia.v10i2.1903.

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The purpose of this research is to analyze the transparency and to analyze the factors that inhibit the creation of transparency of public service to the investment service and integrated service one door of Pekanbaru City. In this study using qualitative data analysis, that is by conducting data analysis through surveys, interviews and through information obtained in the field. Based on the results of research that the transparency of information service has not been fully transparent in the provision of services to the community. Priority interest of service users has not been fully prioriti

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Li, Xi, Krista J. Li, and Xin (Shane) Wang. "Transparency of Behavior-Based Pricing." Journal of Marketing Research 57, no. 1 (2019): 78–99. http://dx.doi.org/10.1177/0022243719881448.

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Behavior-based pricing (BBP) refers to the practice in which firms collect consumers’ purchase history data, recognize repeat and new consumers from the data, and offer them different prices. This is a prevalent practice for firms and a worldwide concern for consumers. Extant research has examined BBP under the assumption that consumers observe firms’ practice of BBP. However, consumers do not know that specific firms are doing this and are often unaware of how firms collect and use their data. In this article, the authors examine (1) how firms make BBP decisions when consumers do not observe

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25

Nussbaumer, Philipp, Inu Matter, Gian Reto à Porta, and Gerhard Schwabe. "Designing for Cost Transparency in Investment Advisory Service Encounters." Business & Information Systems Engineering 4, no. 6 (2012): 347–61. http://dx.doi.org/10.1007/s12599-012-0237-1.

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26

Thomson, J. D. "Competitive Trust Contracting And Transaction Cost Economy." Journal of Business Case Studies (JBCS) 2, no. 3 (2006): 59–64. http://dx.doi.org/10.19030/jbcs.v2i3.4897.

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Evolutionary and spiral acquisition are currently trends in use for acquisitions where the outcomes are uncertain. This paper looks beyond these processes to a concept emphasising trust and transparency within a transaction cost paradigm trust contracting. The evidence suggests that in this experimental trust contracting case study, there was a transaction cost advantage to the buyer of 55% over that of existing high tech acquisition processes. Where the end product (good or service) is largely unknown at the time of contract signature, trust contracting provides transparency and contractual s

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27

Smith, Jonathan. "Cost transparency: which levers do you pull when we cannot trust the dials? The continued challenge of understanding what is really driving costs." APPEA Journal 56, no. 2 (2016): 581. http://dx.doi.org/10.1071/aj15087.

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In the past few years an industry-wide race towards achieving construction milestones took place, which drove behaviours of increased spending. Now the focus is on implementing low-cost operating models to optimise the move towards operations in a lower-priced oil world. KPMG’s recent work and research demonstrates that cost transparency is still a major issue in the upstream oil and gas industry for operators and non-operators. It is clear that it will be difficult to drive out costs and move to the lower cost baselines without significantly improving cost transparency in oil and gas organisa

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González-González, José María, and Manuel Jesús García-Fénix. "The implementation of Cost-Effective in Spanish local governments: Analysis of institutional work in a case study." Revista de Contabilidad 23, no. 1 (2020): 75–90. http://dx.doi.org/10.6018/rcsar.369351.

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Este trabajo se propone analizar las formas de trabajo institucional desarrolladas por distintos actores para la emergencia e implantación del Coste Efectivo de los Servicios de las Entidades Locales (CESEL). Los resultados del estudio de caso longitudinal realizado ponen de manifiesto que los principales actores, Gobierno Central y Ayuntamiento, llevaron a cabo diferentes formas de trabajo institucional (político, cultural y técnico), surgiendo conflictos durante su desarrollo debido a las distintas lógicas institucionales en las que se apoyaron: eficiencia económica e interés social, respect

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Ahmed, Osman, Mikin Patel, Thomas Ward, et al. "Cost Accounting as a Tool for Increasing Cost Transparency in Selective Hepatic Transarterial Chemoembolization." Journal of Vascular and Interventional Radiology 26, no. 12 (2015): 1820–26. http://dx.doi.org/10.1016/j.jvir.2015.09.004.

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30

Chalmers, Kelsey, Adam G. Elshaug, and Shaun Larkin. "First steps towards price transparency: comparability of online out-of-pocket tools from Australian private health funds." Australian Health Review 44, no. 3 (2020): 347. http://dx.doi.org/10.1071/ah19109.

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Objective The aims of this study were to compare and contrast the information three Australian private health insurance funds (HCF, Bupa and Medibank) have provided on their online out-of-pocket cost tools and to consider the implications this has for price transparency in Australia. Methods Website data were downloaded from HCF, Bupa and Medibank on 18 February 2019. The information and statistics provided on these pages were reviewed, and the procedures compared across funds if their pages had referred to the same Medicare Benefits Schedule (MBS) item(s). Information was extracted regarding

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31

Long, Xiaoyang, and Javad Nasiry. "Wage Transparency and Social Comparison in Sales Force Compensation." Management Science 66, no. 11 (2020): 5290–315. http://dx.doi.org/10.1287/mnsc.2019.3461.

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When wages are transparent, sales agents may compare their pay with that of their peers and experience positive or negative feelings if those peers are paid (respectively) less or more. We investigate the implications of such social comparisons on sales agents’ effort decisions and their incentives to help or collaborate with each other. We then characterize the firm’s optimal sales force compensation scheme and the conditions under which wage transparency benefits the firm. Our results show that the work environment—which includes such aspects as demand uncertainty, correlation across sales t

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Monsen, Craig B., Joshua M. Liao, Barak Gaster, Kevin J. Flynn, and Thomas H. Payne. "The effect of medication cost transparency alerts on prescriber behavior." Journal of the American Medical Informatics Association 26, no. 10 (2019): 920–27. http://dx.doi.org/10.1093/jamia/ocz025.

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Abstract Objective The purpose of this study was to determine if medication cost transparency alerts provided at time of prescribing led ambulatory prescribers to reduce their use of low-value medications. Materials and Methods Provider-level alerts were deployed to ambulatory practices of a single health system from February 2018 through April 2018. Practice sites included 58 primary care and 152 specialty care clinics totaling 1896 attending physicians, residents, and advanced practice nurses throughout western Washington. Prescribers in the randomly assigned intervention arm received a comp

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Carlson, Deven, Joseph Ripberger, Wesley Wehde, et al. "Benefit-Cost Analysis, Policy Impacts, and Congressional Hearings." Journal of Benefit-Cost Analysis 10, no. 1 (2019): 65–94. http://dx.doi.org/10.1017/bca.2018.28.

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Methods for identifying relevant policy impacts for valuation in benefit-cost analyses (BCAs) have received relatively little attention in academic research, applied policy analyses, and guidance documents. In this paper, we develop a systematic, transparent, and replicable process that draws upon information contained in records of Congressional hearings to identify relevant policy impacts for valuation in a BCA. Our approach involves classifying – and subsequently analyzing – statements from witnesses testifying in Congressional hearings on the topic of the BCA. By using Congressional hearin

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Woen Park and Ik Koo Hur. "Corporate Social Responsibility Effects on Accounting Transparency, Cost of Debt." Korea International Accounting Review ll, no. 61 (2015): 51–78. http://dx.doi.org/10.21073/kiar.2015..61.003.

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35

Bin Abd Malek, Mohamad Adzizulrohim, Azlan Shah Bin Ali, and Mohamad Rizal Bin Baharum. "Asset Modelling on Cost Replacement towards Transparency of Building Replacement." MATEC Web of Conferences 66 (2016): 00036. http://dx.doi.org/10.1051/matecconf/20166600036.

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Eichholtz, Piet M. A., Nils Gugler, and Nils Kok. "Transparency, Integration, and the Cost of International Real Estate Investments." Journal of Real Estate Finance and Economics 43, no. 1-2 (2010): 152–73. http://dx.doi.org/10.1007/s11146-010-9244-5.

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Hoffjan, Andreas, Sebastian Lührs, and Anja Kolburg. "Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet." Schmalenbach Business Review 63, no. 3 (2011): 230–51. http://dx.doi.org/10.1007/bf03396819.

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38

Li, Peng, Xingzhen Yan, Jiangang Ma, Haiyang Xu, and Yichun Liu. "Highly Stable Transparent Electrodes Made from Copper Nanotrough Coated with AZO/Al2O3." Journal of Nanoscience and Nanotechnology 16, no. 4 (2016): 3811–15. http://dx.doi.org/10.1166/jnn.2016.11879.

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Due to their high flexibility, high conductivity and high transparency in a wide spectrum range, metal nanowires and meshes are considered to be two of the most promising candidates to replace the traditional transparent conducting films, such as tin doped indium oxide. In this paper, transparent conducting films made from copper nanotroughs are prepared by the electrospinning of polymer fibers and subsequent thermal evaporation of copper. The advantages of the technique include low junction resistance, low cost and low preparation temperature. Although the copper nanotrough transparent conduc

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Wardani, Dewi Kusuma, and Wahyu Tri Susilowati. "Pengaruh Agency Cost Terhadap Nilai Perusahaan Dengan Transparansi Informasi Sebagai Variabel Moderasi." Jurnal Akuntansi Maranatha 12, no. 1 (2020): 1–12. http://dx.doi.org/10.28932/jam.v12i1.2289.

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This study aims to test the effect agency costs towards company value with information transparency as a moderating variables. This sample used in this study is a manufacturing. This sample used is a manufacturing companies during the year 2013-2017, based on the method of purposive sampling obtained 58 manufacturing companies. This research used simple regression analysis and the test value of absolute difference. The results of the study indicate that agency cost has a positive effect on firm value. Information transparency can not moderate influence of agency cost to firm value.

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Ahmed, O., M. Ederhof, K. Telischak, et al. "Cost accounting as a tool for increasing cost transparency in super-selective hepatic transarterial chemoembolization." Journal of Vascular and Interventional Radiology 26, no. 2 (2015): S209—S210. http://dx.doi.org/10.1016/j.jvir.2014.12.558.

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Shin, Eun-Jung, Hyoung-Goo Kang, and Kyounghun Bae. "A Study on the Sustainable Development of NPOs with Blockchain Technology." Sustainability 12, no. 15 (2020): 6158. http://dx.doi.org/10.3390/su12156158.

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This study investigated the application of a blockchain for promoting the sustainable development of non-profit organizations (NPOs). Transparency and good governance are important for operating NPOs in addition to building trust with relevant stakeholders. NPOs consume a large amount of resources (including funds) to monitor their operations and present their transparency and soundness of governance to interested stakeholders. Blockchain technology can fulfill an NPO’s requirements at a lower cost and with a higher efficiency. We reviewed the existing research on NPO governance and blockchain

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Esterhuyse, Leana. "Towards corporate transparency." Bottom Line 32, no. 4 (2019): 290–307. http://dx.doi.org/10.1108/bl-03-2019-0081.

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Purpose The purpose of this paper is to determine whether companies recognised for the quality of their sustainability reporting are also adopting investor relations (IR) best practices for their IR webpages. Quality communications to all stakeholder groups may then speak to organisational transparency and integrated corporate communication management (CCM). Design/methodology/approach An ordinary least squares regression model was developed to test the hypothesis that companies with quality sustainability reporting also adopts best practices in online IR. Sustainability reporting quality was

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Aakhus, Erin, Abigail Rosenstein, Steven Joffe, and Angela R. Bradbury. "Implementing cost transparency in oncology: A qualitative study of barriers, facilitators, and patient preferences." Journal of Clinical Oncology 35, no. 15_suppl (2017): 6597. http://dx.doi.org/10.1200/jco.2017.35.15_suppl.6597.

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6597 Background: As cancer drug prices rise and insurance plans shift toward greater cost sharing, studies link patients’ high out-of-pocket (OOP) costs to non-adherence and early discontinuation of treatment. Meanwhile, few oncologists routinely discuss OOP costs with their patients. Using qualitative methods, we explored barriers and facilitators of cost transparency (i.e., disclosure of financial risks of cancer treatment). Methods: We performed semi-structured interviews with cancer patients (n = 22) and providers (n = 19) at an academic medical center and three affiliated community practi

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Immaniar, Dewi, Mulyati Mulyati, and Ulfatul Jannah Putri Musliawati. "The Utilization Of Financial Information System To Support The Creation From Budget Costs Using e-Budgeting." Aptisi Transactions on Management (ATM) 3, no. 2 (2019): 119–25. http://dx.doi.org/10.33050/atm.v3i2.909.

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In an era of modernization as this is now very much in the development of applications that make use of the computer program. One of them, namely the creation of the budget costs using e-budgeting application. What is the e-budgeting? E-Budgeting is a financial system that is stored online with the aim of transparency for each party. This system is applied as documentation for the preparation of the budget is usually in an area. Anyone can access data budget compiled by a local government so hopefully can prevent attempts of embezzlement of funds. The application of e-budgeting was chosen beca

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Shi, Yu Wen, Ping-Kuo Chen, and Yong Ye. "FACTORS FOR IMPROVING AND MODERATING A SUCCESSFUL SUPPLY CHAIN." Journal of Business Economics and Management 20, no. 1 (2019): 20–42. http://dx.doi.org/10.3846/jbem.2019.6929.

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The purpose of this study is to explore whether the ability to adjust and redistribute resources has a positive effect on improving a supply chain’s competitive capabilities. In addition, we also verify whether information transparency is an antecedent to improving the ability to adjust and redistribute resources. Finally, this study explores the moderating effects of investment cost controls and absolute dominance on the relationship between information transparency and the ability to adjust and redistribute resources. A partial least squares (PLS) analysis was the main method used in this st

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Linder, Eric, and George Marbuah. "The cost of transparency: Stock market reactions to introduction of the Extractive Sector Transparency Measures Act in Canada." Resources Policy 63 (October 2019): 101463. http://dx.doi.org/10.1016/j.resourpol.2019.101463.

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Li, Jie, Qianqian Jiang, Nannan Yuan, and Jianguo Tang. "A Review on Flexible and Transparent Energy Storage System." Materials 11, no. 11 (2018): 2280. http://dx.doi.org/10.3390/ma11112280.

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Due to the broad application prospect, flexible and transparent electronic device has been widely used in portable wearable devices, energy storage smart window and other fields, which owns many advantages such as portable, foldable, small-quality, low-cost, good transparency, high performance and so on. All these electronic devices are inseparable from the support of energy storage device. Energy storage device, like lithium-ion battery and super capacitor, also require strict flexibility and transparency as the energy supply equipment of electronic devices. Here, we demonstrate the developme

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Noked, Noam. "Tax Evasion and Incomplete Tax Transparency." Laws 7, no. 3 (2018): 31. http://dx.doi.org/10.3390/laws7030031.

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This article discusses the impact of incomplete tax transparency on tax evasion. While FATCA and CRS address some forms of tax evasion, tax evaders may still use other tax evasion opportunities. Anti-tax evasion measures might not be effective or cost-efficient if tax evaders can continue evading taxes through alternative tax evasion channels. Automatic exchange of information (AEOI) might also exacerbate the social harm from tax evasion if tax evaders take costly actions to avoid reporting. This article explores policy responses that could better address the problems created by incomplete tax

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Hawkins, John, and Maria da Graça Ferraz de Almeida Prado. "CoST – the Infrastructure Transparency Initiative: from disclosed data to sector reform." Proceedings of the Institution of Civil Engineers - Civil Engineering 173, no. 1 (2020): 39–47. http://dx.doi.org/10.1680/jcien.19.00024.

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Liao, Chin-Nung. "The effects of transaction cost on market transparency when Hotelling market." Journal of Information and Optimization Sciences 28, no. 1 (2007): 81–94. http://dx.doi.org/10.1080/02522667.2007.10699730.

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