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Artykuły w czasopismach na temat "Transparency value"

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Tandoc, Edson C., and Ryan J. Thomas. "Readers value objectivity over transparency." Newspaper Research Journal 38, no. 1 (2017): 32–45. http://dx.doi.org/10.1177/0739532917698446.

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This study explored the effects of objectivity and transparency on perceived news credibility and newsworthiness. Some journalism scholars and practitioners have argued that transparency is replacing objectivity, which has been a dominant standard in traditional journalism. An online experiment (n=222) found that objective articles were rated more credible and more newsworthy than opinionated articles, while non-transparent articles were rated more credible than transparent articles.
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Ahmed, Sheraz. "Determinants of the quality of disclosed earnings and value relevance across transitional Europe." Journal of Accounting in Emerging Economies 5, no. 3 (2015): 325–49. http://dx.doi.org/10.1108/jaee-09-2011-0044.

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Purpose – Earlier studies have found that the country characteristics play important role in measuring the corporate transparency. The purpose of this paper is to examine whether the firm-level determinants play an important role in corporate transparency measured as the quality of disclosed earnings across transitional Europe and what role an overall transparency measured by the Corruption Perception Index plays in it. This paper further tests if the market reacts similarly to discretionary and non-discretionary components of earnings across different groups of countries with respect to trans
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Crumpton, Michael A. "The value of transparency." Bottom Line 24, no. 2 (2011): 125–28. http://dx.doi.org/10.1108/08880451111169188.

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Gehrig, Thomas, René Levínský, and Werner Güth. "On the Value of Transparency and Information Acquisition in Bargaining*." German Economic Review 17, no. 3 (2016): 337–58. http://dx.doi.org/10.1111/geer.12101.

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Abstract We analyze how transparency affects information acquisition in a bargaining context where proposers may choose to purchase information about the unknown outside options of their bargaining partners. Although information acquisition is excessive in all scenarios, we find that bargaining outcomes depend crucially on the transparency of the bargaining environment. In transparent games, when responders can observe whether proposers have acquired information, acceptance rates are higher. Accordingly, in transparent bargaining environments, information is more valuable, both individually an
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Seim, Katja, Maria Ana Vitorino, and David M. Muir. "Do consumers value price transparency?" Quantitative Marketing and Economics 15, no. 4 (2017): 305–39. http://dx.doi.org/10.1007/s11129-017-9193-x.

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Mol, Arthur P. J. "Transparency and value chain sustainability." Journal of Cleaner Production 107 (November 2015): 154–61. http://dx.doi.org/10.1016/j.jclepro.2013.11.012.

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Douglas, Scott, and Albert Meijer. "Transparency and Public Value—Analyzing the Transparency Practices and Value Creation of Public Utilities." International Journal of Public Administration 39, no. 12 (2016): 940–51. http://dx.doi.org/10.1080/01900692.2015.1064133.

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Peifer, Jason T., and Jared Meisinger. "The Value of Explaining the Process: How Journalistic Transparency and Perceptions of News Media Importance Can (Sometimes) Foster Message Credibility and Engagement Intentions." Journalism & Mass Communication Quarterly 98, no. 3 (2021): 828–53. http://dx.doi.org/10.1177/10776990211012953.

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This research highlights mechanisms underlying transparency’s influence on news engagement, as contingent upon perceptions of the news media’s importance (PNMI). Employing an experimental design with randomized exposure to a transparency feature and contrasting source (regional vs. national newspaper) attributions, the study provides evidence of transparency fostering increased message credibility and (indirectly) news engagement. Transparency’s indirect relationship with engagement intentions was shown to be strongest when average/high in PNMI. Notably, transparency’s effect did not vary by s
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Sohono, Suhono, Ajeng Eka Putri, Nahruddien Akbar M, Endang Mahpudin, and Eva Maria Sulastri. "THE ROLE OF CORPORATE TRANSPARENCY IN MODERATING THE INFLUENCE OF LEVERAGE AND TAX AVOIDANCE ON FIRM VALUE IN THE REAL ESTATE AND PROPERTY SECTOR IN INDONESIA." Sosiohumaniora 26, no. 3 (2024): 391–401. https://doi.org/10.24198/sosiohumaniora.v26i3.58548.

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Increasing scrutiny on the impact of leverage and tax evasion on business value, particularly in the real estate and property sectors, has become a significant phenomenon. Incorporating corporate transparency as a moderating variable, this research aims to provide empirical data on these critical financial dynamics. The population comprises companies listed on the Indonesia Stock Exchange during the 2019–2021 period, with a sample of ten companies selected based on pre-established criteria. Data collection involved quantitative methods, including descriptive statistical analysis, multiple regr
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Puron-Cid, Gabriel, Christopher G. Reddick, and Sukumar Ganapati. "Public value of online financial transparency." International Journal of Public Sector Management 32, no. 5 (2019): 467–88. http://dx.doi.org/10.1108/ijpsm-03-2018-0073.

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Purpose The purpose of this paper is to apply Moore’s public value model into the context of e-government research by examining online financial transparency as both an organizational goal and as a driving force for financial sustainability and public officials’ corruption. The empirical context comprises the state governments in the USA. Design/methodology/approach Structural equation modeling is used to examine the relationship between specific contextual factors of the authorizing environment, financial sustainability, public official corruption and online budget transparency. Findings The
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Rozprawy doktorskie na temat "Transparency value"

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Öhrn, Lundin Josefin. "Transparency in Global Value Chains : A Case Study on How Swedish Firms in Global Value Chains Perceive Their Level of Transparency." Thesis, KTH, Entreprenörskap och Innovation, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-170481.

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This thesis is a qualitative case study on how Swedish companies operating in global valuechains percieve their level of transparency concerning social- and environmental aspects, andhow they manage this work. The thesis contributes to existing literature since it draw attentionto the role of transparency concerning social- and environmental aspects and study howcompanies operating in global value chains actually perceive their level of transparency. Theanalysis and results in this thesis is based on interviews with sustainability experts within fivedifferent Swedish companies operating in glo
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Zhang, Qiuping. "Property & Casualty Insurers’ Loss Accrual Transparency & Its Impact on M&A Value." Diss., Temple University Libraries, 2019. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/544339.

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Business Administration/Accounting<br>D.B.A.<br>This paper examines the informational role a Property & Casualty (P&C) insurers’ loss accrual (an estimate of expected losses) provides in a merger. This accrual is the largest liability for an insurer and an accurate evaluation of this liability is important in valuing a merger. Our focus is on one specific aspect of the loss accrual. This is the loss accrual’s transparency (or how easy is it to be modeled) and used in a valuation exercise. We propose a two-stage methodology to examine how transparency affects the valuation of acquirers in merge
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Rakestraw, Joseph Raymond. "International Evidence on Product Market Competition and Firm Value." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/73029.

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Economic theory and empirical research suggests product market competition can result in both positive and negative capital market effects. Specifically, research suggests competition reduces agency costs, but also reduces profitability. I examine the relation between product market competition and firm value in an international setting, focusing on how the relation varies with firm- and country-specific characteristics. I document lower values for firms in more competitive industries. However, the negative relation between competition and firm value is less pronounced for firms with higher fi
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LARSEN, ALEXANDER, and PONTUS LINDQUIST. "A performance measurement framework for R&D activitiesIncreasing transparency of R&D value contribution." Thesis, KTH, Industriell Management, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-199223.

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To measure the performance of research and development organizations has long been a difficult task and still is partly due to the complex nature of its processes and activities, but also since the outcome in many cases can be seen first after many years. Also, the outcome is dependent on efforts from several other business functions within an organization. There has been a shift in how organizations view R&amp;D, from being technology-push centered, where R&amp;D had full responsibility of all innovations, to collaborating with innovation across functions within a company. Historically, R&amp
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Dossa, Zahir (Zahir A. ). "A development strategy for connecting first-world consumers to third-world producers : integrating value chain transparency into E-commerce design." Thesis, Massachusetts Institute of Technology, 2010. http://hdl.handle.net/1721.1/61158.

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Thesis (M. Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2010.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 75-76).<br>Value chain transparency, such as publishing member biographies and profit distribution, can be a powerful tool in increasing consumer trust and consumer loyalty. This thesis provides a methodology for integrating value chain transparency into Ecommerce site design and makes preliminary findings of the positive influence this strategy has on consumer buying behavior. The design and imp
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Francisco, Luís Cláudio de Almeida. "O contributo da auditoria pública para a Good Governance." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2019. http://hdl.handle.net/10400.5/18939.

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Dissertação de Mestrado em Gestão e Políticas Públicas<br>Este trabalho visa discutir o papel das ISC enquanto entidades de auditoria pública, e qual o seu contributo para a good governance. Das diversas pesquisas bibliográficas efetuadas, apurou-se que a good governance é tida como uma forma de governação, boa, que assenta em participação pública, em transparência, responsabilização, respeito, cumprimento da lei e satisfação das necessidades das populações, onde se basearia a força do desenvolvimento social. Face aos objetivos de trabalho definidos, foi assim produzido e aplicado
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Hassan, Mohamat Sabri. "The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries." Thesis, Queensland University of Technology, 2004. https://eprints.qut.edu.au/15962/1/Mohamat_Sabri_Hassan_Thesis.pdf.

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Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some derivative instruments are not recognised in the balance sheet. However, the Australian accounting standard AASB 1033 Presentation and Disclosure of Financial Instruments requires extensive disclosures to overcome the lack of guidance with regard to the recognition and measurement. Therefore, AASB 1033 may be re
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Hassan, Mohamat Sabri. "The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries." Queensland University of Technology, 2004. http://eprints.qut.edu.au/15962/.

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Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some derivative instruments are not recognised in the balance sheet. However, the Australian accounting standard AASB 1033 Presentation and Disclosure of Financial Instruments requires extensive disclosures to overcome the lack of guidance with regard to the recognition and measurement. Therefore, AASB 1033 may be re
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Wiklund, Daniel, Samuel Sölgén, and Oskar Olsson. "Swedish Companies´ Perception of Quarterly Reports." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-749.

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<p>Aim of the Thesis: To investigate from a company’s perspective if the pressure for companies to produce quarterly reports has turned away their attention from working towards long-term value creation. The companies investigated are listed on the large-cap section on the Swedish stock exchange (OMX Nordic Exchange Stockholm AB).</p><p>Methodology: A quantitative approach has been used and empirical data has been collected through questionnaires. The data has been analyzed and presented with descriptive statistics.</p><p>Theoretical Perspectives: A literature review has been conducted and res
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Xu, Li. "Two Essays in Finance: Analyzing the Value of Cash to U.S. and Non-U.S. Firms and Institutional Trading in Stock Index Futures." ScholarWorks@UNO, 2014. http://scholarworks.uno.edu/td/1840.

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In the first chapter, we analyze the role of market development, risk premium, and transparency as factors influencing the value of cash in firms listed as American Depository Receipts. Based on the method by Pinkowitz and Williamson (2002), our primary results are as follows. The market value of cash is greater on average for ADR firms than for U.S. firms, and within the ADR sample the value of cash is greater for firms based in less developed countries after 2007 financial crisis but not before. Together, the results suggest that the market development is especially important during more vol
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Książki na temat "Transparency value"

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Buell, Ryan W. Creating reciprocal value through operational transparency. Harvard Business School, 2014.

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Uganda. Office of the President. Directorate for Ethics and Integrity. The national ethical value policy implementation plan. Office of the President, Directorate for Ethics and Integrity, 2015.

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Marcel, Fratzscher, and European Central Bank, eds. Social value of public information: Testing the limits to transparency. European Central Bank, 2007.

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Svensson, Lars E. O. Social value of public information: Morris and Shin (2002) is actually pro transparency, not con. National Bureau of Economic Research, 2005.

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C, Havens John, ed. Tactical transparency: How leaders can leverage social media to maximize value and build their brand. Jossey-Bass, 2009.

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Uganda. Office of the President. Directorate for Ethics and Integrity. The national ethical values policy. Office of the President, Directorate for Ethics and Integrity, 2013.

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Molenaar, Keith R., and Daniel Tran. Practices for Developing Transparent Best Value Selection Procedures. Transportation Research Board, 2015. http://dx.doi.org/10.17226/22192.

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Méndez, Arturo Ortiz. Visión de Zacatecas: Ensayos para construir el futuro. Universidad Autónoma de Zacatecas, 2002.

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Gebler, David. The 3 power values: How commitment, integrity, and transparency clear the roadblocks to performance. Jossey-Bass, 2012.

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González Camarena, Gerardo, 1952- author, ed. El cansancio ciudadano de la corrupción en México: Instituciones líquidas y garantismo. Editorial Fontamara, 2014.

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Części książek na temat "Transparency value"

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Dexe, Jacob, Ulrik Franke, Anneli Avatare Nöu, and Alexander Rad. "Towards Increased Transparency with Value Sensitive Design." In Artificial Intelligence in HCI. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-50334-5_1.

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Brell-Cokcan, Sigrid, Sven Stumm, Lukas Kirner, and Elisa Lublasser. "Transparency and Value of Data in Construction." In The Monetization of Technical Data. Springer Berlin Heidelberg, 2023. http://dx.doi.org/10.1007/978-3-662-66509-1_30.

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Lahme, Georg, and Volker Klenk. "Telling the Backstory: Transparency in Global Value Chains." In CSR, Sustainability, Ethics & Governance. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-12142-0_17.

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Ruff, Katherine. "9. The Role of Intermediaries in Social Accounting: Insights from Effective Transparency Systems." In Accounting for Social Value. University of Toronto Press, 2013. http://dx.doi.org/10.3138/9781442694453-011.

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Kalkanci, Basak. "Value of Transparency Commitments for Promoting Responsible Supply Chains." In Responsible and Sustainable Operations. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-60867-4_4.

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Hides, Mick, Alex Connock, and Gordon Fletcher. "The value of transparency, sharing, customisation, boldness and openness." In Strategic Digital Transformation. Routledge, 2019. http://dx.doi.org/10.4324/9780429020469-12.

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Fletcher, Gordon, and Marie Griffiths. "The value of transparency, sharing, customisation, boldness and openness." In Strategic Digital Transformation, 2nd ed. Routledge, 2025. https://doi.org/10.4324/9781032668932-13.

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Lohne, Jardar, and Knud Mohn. "On Silos and Transparency in Construction Industry Materials Value Chains." In SDGs in Construction Economics and Organization. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25498-7_25.

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Ledgerwood, Alison, Courtney K. Soderberg, and Jehan Sparks. "Designing a study to maximize informational value." In Toward a more perfect psychology: Improving trust, accuracy, and transparency in research. American Psychological Association, 2017. http://dx.doi.org/10.1037/0000033-003.

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Mogos, Maria Flavia, and Giuseppe Fragapane. "Ways to Circular and Transparent Value Chains." In IFIP Advances in Information and Communication Technology. Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-16411-8_45.

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AbstractThe purpose of this paper is to increase the knowledge about the implementation of circularity and other sustainability approaches in value chains. The objective is to develop roadmaps for the implementation of digital Circular manufacturing (CMA) and Social-life cycle (S-LCA) assessments in Textile and Clothing (TC) value chains. Implementing these digital assessments in TC value chains can increase their transparency, by validating that product manufacturing safeguards worker wellbeing and the environment. TC is one of the sectors with most critical social and environmental impacts.
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Streszczenia konferencji na temat "Transparency value"

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Shen, Hong, Wesley H. Deng, Aditi Chattopadhyay, Zhiwei Steven Wu, Xu Wang, and Haiyi Zhu. "Value Cards." In FAccT '21: 2021 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2021. http://dx.doi.org/10.1145/3442188.3445971.

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Cheng, Peiyao, and Ruth Mugge. "The Value of Transparency for Designing Product Innovations." In Design Research Society Conference 2016. Design Research Society, 2016. http://dx.doi.org/10.21606/drs.2016.34.

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Dotan, Ravit, and Smitha Milli. "Value-laden disciplinary shifts in machine learning." In FAT* '20: Conference on Fairness, Accountability, and Transparency. ACM, 2020. http://dx.doi.org/10.1145/3351095.3373157.

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Milli, Smitha, Luca Belli, and Moritz Hardt. "From Optimizing Engagement to Measuring Value." In FAccT '21: 2021 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2021. http://dx.doi.org/10.1145/3442188.3445933.

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Popovic, Tomo, Srdjan Krco, Nemanja Misic, Aleksandra Martinovic, and Ivan Jovovic. "Blockchain-Based Transparency and Data Provenance in the Wine Value Chain." In 2022 26th International Conference on Information Technology (IT). IEEE, 2022. http://dx.doi.org/10.1109/it54280.2022.9743541.

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Miatton, Federico, and Laura Amado. "Fairness, Transparency and Traceability in the Coffee Value Chain through Blockchain Innovation." In 2020 International Conference on Technology and Entrepreneurship - Virtual (ICTE-V). IEEE, 2020. http://dx.doi.org/10.1109/icte-v50708.2020.9113785.

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Becker, Luc. "How Transparency and Value Affect Platform Workers’ Workaround Use and Continuance Intention." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2025. https://doi.org/10.24251/hicss.2025.471.

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Yurrita, Mireia, Dave Murray-Rust, Agathe Balayn, and Alessandro Bozzon. "Towards a multi-stakeholder value-based assessment framework for algorithmic systems." In FAccT '22: 2022 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2022. http://dx.doi.org/10.1145/3531146.3533118.

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Wu, Stephen Tze-Inn, Daniel Demetriou, and Rudwan Ali Husain. "Honor Ethics: The Challenge of Globalizing Value Alignment in AI." In FAccT '23: the 2023 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2023. http://dx.doi.org/10.1145/3593013.3594026.

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Fazelpour, Sina, and Will Fleisher. "The Value of Disagreement in AI Design, Evaluation, and Alignment." In FAccT '25: The 2025 ACM Conference on Fairness, Accountability, and Transparency. ACM, 2025. https://doi.org/10.1145/3715275.3732146.

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Raporty organizacyjne na temat "Transparency value"

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Langlais, Pierre-Carl. Research transparency. Comité pour la science ouverte, 2024. https://doi.org/10.52949/61.

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A 2016 survey by Nature showed that 70% of researchers have failed to reproduce an experiment by someone else. Half of the respondents have even failed to reproduce their own experiment. This is not a new phenomenon. In 1966, it was estimated that 73% of publications in psychology delivered invalid conclusions. Science historians have highlighted that even well-known experiments and scientific findings relied on inadequate demonstrations. The reproducibility crisis has drawn an unprecedented public attention to long-standing issues of data management, reporting and workflows that equally conce
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OShaughnessy, Eric J., and Robert M. Margolis. The Value of Transparency in Distributed Solar PV Markets. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1399362.

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Kahn, Michael, Toan Ong, Juliana Barnard, and Julie Maertens. Building PCOR Value and Integrity with Data Quality and Transparency Standards. Patient-Centered Outcomes Research Institute (PCORI), 2018. http://dx.doi.org/10.25302/3.2018.me.13035581.

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Seybold, Patricia. A Call for Accounting Transparency: The Value of Customers and Brands. Patricia Seybold Group, 2005. http://dx.doi.org/10.1571/psgp3-28-02cc.

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Grennan, Matthew, and Ashley Swanson. Transparency and Negotiated Prices: The Value of Information in Hospital-Supplier Bargaining. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22039.

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Svensson, Lars E. O. Social Value of Public Information: Morris and Shin (2002) Is Actually Pro Transparency, Not Con. National Bureau of Economic Research, 2005. http://dx.doi.org/10.3386/w11537.

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Otálvaro-Ramírez, Susana, Carlos Scartascini, and Jorge M. Streb. Transparency and Government Reputation: An Experiment on Signaling. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013390.

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Transparency initiatives are well-known tools to foster trust and empower citizens. To explain why some governments introduce them but others do not, we model these initiatives as a signal that complements the information provided by visible government performance and conduct a randomized survey experiment in the City of Buenos Aires, Argentina, where the incumbent mayor made a set of post-electoral promises. In a setting with relatively high trust priors, our results show that these initiatives matter in shaping citizens' perceptions of the reputation of the government. We find, however, stro
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Avis, William. Value for Money of Different CSO Delivery Options. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.087.

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Value for Money (VfM) is a concept that broadly defines how to maximise and sustain equitable and quality outputs, outcomes and impact for a given level of resources. VfM is a frequently misunderstood term, often associated with complex economic analysis methods. The literature reviewed in this report shows no clear consensus concerning how VfM should be defined. This rapid literature review collates available literature on the value for money of different CSO delivery options. It draws on a diverse range of sources from academic and grey literature. The review draws heavily on a number of sou
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Robertson, Hugh, Yoav Peled, Matthew Simpson, Geoff Hilton, Felipe Gandra, and Filip Aggestam. Global Wetland Outlook 2025: Technical Notes. Convention on Wetlands, 2025. https://doi.org/10.69556/gwo-2025-tech.

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This report outlines the methodology behind the Global Wetland Outlook 2025. It provides a detailed account of the data sources, analytical steps and assumptions employed to estimate the global extent of wetlands, evaluate historical trends in wetland loss and degradation, appraise the value of wetland ecosystem services and calculate the costs and scale of conservation and restoration activities. Drawing on satellite-derived datasets, national and citizen-science reporting, economic valuation models (SPIQ-FS and ESVD), and a synthesis of published studies, the report generates spatially and t
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Otálvaro-Ramírez, Susana, Carlos Scartascini, and Jorge M. Streb. Post-electoral Promises and Trust in Government: A Survey Experiment on Signaling. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004811.

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Transparency initiatives are well-known tools introduced to foster trust and empower citizens. To explain why some governments introduce them but others do not, in a theoretical model we interpret these initiatives as a signal that complements the information already provided by visible government performance. To analyze how citizens react to these initiatives, we conducted a randomized survey experiment in the City of Buenos Aires, Argentina, where the incumbent mayor made a set of post-electoral promises. Our results show that post-electoral promises matter in shaping citizens perceptions ab
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