Given the extreme importance of improving the accountability of Private Social Solidarity Institutions (IPSS), both for reasons of legal compliance (hard law) and for reasons of improving legitimacy and notoriety among their stakeholders (soft law), this paper aims to present a framework designed under a more comprehensive research project, for the assessment of IPSS accountability and, consequently, its improvement. This study also present results of the indicators conceived, identifying the main trends of the framework dimensions and sub-dimensions from a pilot test for the years 2018, 2019 and 2020 in Portugal. Given the results, we believe that the framework designed answers the research question: How to promote accountability (social, financial and economic) in the social economy sector, in particular: the case of the IPSS?, however, as this is an exploratory article, it incorporates the limitation that this is a pilot test with only 7 entities.

A switchable and tunable terahertz (THz) metamaterial based on photosensitive silicon and Vanadium dioxide (VO2) was proposed. By using finite-difference time-domain (FDTD) method, the transmission and reflective properties of the metamaterial were investigated theoretically. The results imply that, the metamaterial can realize a dual electromagnetically induced transparency (EIT) or two narrow-band absorption depending on the temperature of the VO2. Additionally, the magnitude of the EIT and two narrow-band absorption can be tuned by varying the conductivity of photosensitive silicon (PSi) via pumping light. Correspondingly, the slow light effect accompanying the EIT can also be adjusted.

The main objective of this research was to analyze the relationship between socioeconomic and demographic indicators and the level of transparency of municipalities in the state of Maranhão. The transparency index was constructed based on the LRF and LAI and consisted of 32 items. Subsequently , for To identify which factors explain the level of transparency, a multiple linear regression was carried out, comparing the explanatory variables for the level of transparency adopted in this study. The sample consisted of municipalities in the State of Maranhão, totaling 211 municipalities, as 7 did not have a website. The results of the multiple linear regression model indicate that the IDHM, the log of total GDP, the GDP per capita and the variable log of POP explain the NT of the municipalities surveyed to the point of explain the level of transparency of the municipalities of Maranhão, only the IFDM did not show a relationship with the NT among the variables analyzed.

In this study we mimic the unique, transparent protective carapace (shell) of myodocopid ostracods, through which their compound eyes see, to demonstrate that the carapace ultrastructure also provides functions of strength and protection for a relatively thin structure. The bulk ultrastructure of the transparent window in the carapace of the relatively large, pelagic cypridinid (Myodocopida) Macrocypridina castanea was mimicked using thin film deposition of dielectric materials to create a transparent, 15 bi-layer material. This biomimetic material was subjected to the natural forces withstood by the ostracod carapace in situ, including scratching by captured prey and strikes by water-borne particles. The biomimetic material was then tested in terms of its extrinsic (hardness value) and intrinsic (elastic modulus) response to indentation along with its scratch resistance. The performance of the biomimetic material was compared with that of a commonly used, anti-scratch resistant lens and polycarbonate that is typically used in the field of transparent armoury. The biomimetic material showed the best scratch resistant performance, and significantly greater hardness and elastic modulus values. The ability of biomimetic material to revert back to its original form (post loading), along with its scratch resistant qualities, offers potential for a biomimetic eye protection coating that could enhance material currently in use.

Energy use is of crucial importance for the global challenge of climate change but also an essential part of daily life. Hence, research on energy needs to be robust and valid. Other scientific disciplines have experienced a reproducibility crisis, that is, existing findings could not be reproduced in new studies, and energy research might be impacted as well. In this paper, we suggest the ‘TReQ’ approach to improve the research practices in the energy field and arrive at greater Transparency, Reproducibility, and Quality. We acknowledge the specific challenges of energy research and suggest a highly adaptable suite of tools that can be applied to research approaches across this multi-disciplinary and fast-changing field. In particular, we introduce preregistration of studies, making data and code publicly available, using preprints, and employing reporting guidelines to heighten the standard of research practices within the energy field. We argue that through wider adoption of these tools, we will be able to have greater trust in the findings of research used to inform evidence-based policy and practice in the energy field.

Ongoing debates regarding the virtues and challenges of implementing open science for brain imaging research mirror those of the larger scientific community. The present commentary acknowledges the merits of arguments on both sides, as well as the underlying realities that have forced so many to feel the need to resist the implementation of an ideal. Potential sources of top-down reform are discussed, along with the factors that threaten to slow their progress. The potential roles of generational change and the individual are discussed, and a starter list of actionable steps that any researcher can take, big or small, is provided.

Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.

Wind is one of the factors that has a great influence on suspended matter in lakes, especially in shallow lagoons. In order to know how wind affects the water in Albufera of Valencia, a shallow coastal lagoon, the measured variables of turbidity and transparency have been correlated with the estimates by processing Sentinel-2 satellite images with the Sen2Cor processor. Data from four years of study show that most of them are light to gentle easterly breezes and moderate to fresh westerly breezes. The results obtained show significant correlations between the measured variables and those obtained from the satellite images for total suspended matter and water transparency and with the average daily wind speed. There is no significant correlation between wind and chlorophyll a. Moderate to fresh breezes resuspend the fine sediment reaching concentration values from 100 to 300 mg L-1 according to satellite data. However, it is necessary to obtain field data for the values of moderate and fresh winds, as for now there are no experimental data to verify the validity of the satellite estimates.

A printed Vivaldi antenna that is optically transparent, ultra-wideband (UWB), and reconfigurable has been developed, fabricated, and tested at millimeter wave frequencies. It covers a broad frequency range of 20-30 GHz by using three PIN diodes. The diodes control the current flow to direct the beam of the antenna. The results of numerical simulations and measurements match at millimeter wave frequencies. The design of this antenna is unique as it allows for a reduction in size and ease of integration while also providing the ability to change the radiation pattern by up to 300 degrees, making it suitable for 5G and 6G communications. Additionally, this antenna can also be useful for RF applications that require dynamic switching of radiation patterns and cognitive radio.

The Social Economy (SE) emerges as an interesting alternative to deal with social problems that often cannot be met by the services provided by the State. However, one of the concerns relates to the ability of these institutions to meet the demands of stakeholders concerning accountability. In this sense, the present work aimed to determine if the IPSS are prepared to meet the management requirements by increasing their accountability. For that purpose, we conducted qualitative research, with an exploratory focus, with 31 Portuguese Private Social Solidarity Institutions (IPSS). The interviews took place between June and July 2019, with those responsible for managing the entities. The interviews were guided on a semi-structured script based on the literature review. After Content Analysis, it was found that, in most of the institutions interviewed, the board does not use management tools, such as performance analysis, social impact assessment, strategic planning and quality management systems, even recognising the importance of using them. The fact is due to the lack of access or knowledge about its use. In addition, the majority of the IPSS interviewed showed concern about the transparency and ethics of managers. Current strategic management practices are remarkably targeted at companies in the for-profit sector and can compromise the principle of investments in human and social issues. Thus, the introduction of new activities can further reinforce the pressure felt by these institutions in carrying out operational activities.

: A strong financialtransaction is an important factor in organizational triumph and sustainability, and it is elucidated in the revised student handbook of the University that can be found on page 96 rules 1 to 5. This study assessed the registered students organizations' profile in terms of its type, registration, years of establishment, functions, and designations of student leaders and advisers. The financial practices or internal control system manages their organizational finances and the problems encountered by the student organizations and eventually proposed a manual of operation for students and youth organization's internal control system. This research used the descriptive design with the aid of questionnaire; data gathering through quota sampling from 57 student leaders and advisers of different student organizations of NEUST. Findings showed that most organizations had their constitution and by-laws but kept only as files and renewal requirements. Some provisions were not known to the officers, mostly were registered more than five years in operation; however, in terms of functions of officers and advisers, the results showed that some functions were not done by the officers who supposed to do it like the auditors who serve as treasurers also, the PRO as the record keeper and the presidents who handled finances and collections and as well as disbursements of funds. Generally, the organizations' financial activities were deemed to be "good", especially budgeting and cash receipt, due to the implementation of "no collection and no tuition fee policy". The researchers concluded that the absence of the proper internal control systems and manual of operation and lack of proper transfer of financial records from the previous sets of officers were the serious problems that should be addressed. Moreover, the student organizations' internal control system could still be improved if there is proper training and supervision in accounting operation.

In this study, we report a new epoxy acrylate based shape memory polymer(SMP) fabricated by Liquid crystal display (LCD) Stereolithographic 3D printing. The printed 3D object has a high resolution and high transparency in visible light region. The uniaxial tensile tests showed enhanced tensile toughness and tunable mechanical properties. The fix-recovery and cycle tests indicated high shape recovery properties including high shape recovery rate and excellent cycling stability. In addition, a smart electrical valve actuator was fabricated that can be used in fast heat or electricity responsive electrical circuits. LCD 3D printing provides a low-cost and high efficient way to fabricate fast responsive SMP, which can be used in wide applications in various fields on aerospace engineering, biomedical devices, soft robots and electronic devices.

Direct-to-consumer genetic testing companies aim to predict the risks of complex diseases using proprietary algorithms. Companies keep algorithms as trade secrets for competitive advantage, but a market that thrives on the premise that customers can make their own decisions about genetic testing should respect customer autonomy and informed decision making and maximize opportunities for transparency. The algorithm itself is only one piece of the information that is deemed essential for understanding how prediction algorithms are developed and evaluated. Companies should be encouraged to disclose everything else, including the expected risk distribution of the algorithm when applied in the population, using a benchmark DNA dataset. A standardized presentation of information and risk distributions allows customers to compare test offers and scientists to verify whether the undisclosed algorithms could be valid. A new model of oversight in which stakeholders collaboratively keep a check on the commercial market is needed.

Background and Objectives: Clinical trials are a critical step in the development of new medicines and medical devices, testing the efficacy and safety of new treatment regimens. However, if the results of clinical trials are not made public, the evidence base on interventions is incomplete and possibly distorted, which lead to suboptimal treatment choices and negatively affect public health. This study analyses and contrasts the laws and regulations governing clinical trial registration and reporting in China and the United States. Methods: We used desk research to compile, assess and compare current laws, regulations, compliance patterns, and enforcement mechanisms and actions in China and the United States (U.S.). Policy documents were downloaded from Chinese and U.S. government websites. A spreadsheet analysis was utilized for direct comparison. Results: Both China and the U.S. have laws and regulations governing clinical trial registration and reporting. Chinese legislation covers a broader range of trials. In the U.S. trial results must be disclosed to both the national regulator and the public, while Chinese law mandates disclosure to the regulator alone. Cross-country comparisons of regulatory compliance by trial sponsors are impossible due to the opacity of the Chinese data platform. Neither country effectively ensures that all clinical trial results are made public as required by the Declaration of Helsinki and recommended by the WHO. Interpretation: While neither country is perfect, both may be able to learn from each other. There is a major gap in the literature regarding the extent of non-publication of clinical trial results by sponsors operating in China.

Traditional end-effector robots for arm rehabilitation are usually attached a­t the hand, primarily focusing on coordinated multi-joint training. Therapy at an individual joint level of the arm for severely impaired stroke survivors is not always possible with existing end-effector robots. The Arm Rehabilitation Robot (AREBO)—an end-effector robot—was designed to provide both single and multi-joint assisted training while retaining the advantages of traditional end-effector robots, such as ease of use and cost-effectiveness (compared to exoskeletons). This work presents the design, optimization, and characterization of AREBO for training single-joint movements of the arm. The AREBO has three actuated and three unactuated degrees of freedom, allowing it to apply forces in any arbitrary direction at its endpoint and self-align to arbitrary orientations within its workspace. The AREBO’s link lengths were optimized to maximize its workspace and manipulability. The AREBO provides single-joint training in both unassisted and adaptive weight support modes using a human arm model to estimate the human arm's kinematics and dynamics without using additional sensors. The characterization of the robot’s controller and the algorithm for estimating the human arm parameters were performed using a two degrees of freedom mechatronic model of the human shoulder joint. The results demonstrate that: (a) the movements of the human arm can be estimated using a model of the human arm and robot’s kinematics, (b) the AREBO has similar transparency to that of existing arm therapy robots in the literature, and (c) the adaptive weight support mode control can adapt to different levels of impairment in the arm. This work demonstrates how an appropriately designed end-effector robot can be used for single-joint training, which can be easily extended to multi-joint training. Future work will focus on the evaluation of the system on patients with any neurological condition requiring arm training.

Light-colored and transparent polyimide (PI) films with good high-temperature dimensional stability are highly desired for advanced optoelectronic applications. However, in practice, the simultaneous achievement of good optical and thermal properties in one PI film is usually difficult due to the inter-conflicting molecular design for the polymers. In the present work, a series of PI-SiO2 nanocomposite films (ABTFCPI) were developed based on the PI matrix derived from hydrogenated pyromellitic anhydride (HPMDA) and an aromatic diamine containing benzanilide and trifluoromethyl substituents in the structure, 2,2'-bis(trifluoromethyl)-4,4'-bis[4-(4-aminobenzamide)]biphenyl (ABTFMB). The inorganic SiO2 fillers were incorporated into the nanocomposite films with the form of colloidal nanoparticles dispersed in the good solvent of N,N-dimethylacetamide (DMAc) for the PI matrix. The derived ABTFCPI nanocomposite films showed good film-forming ability, flexible and tough nature, good optical transparency, and good thermal properties with the loading amounts of SiO2 up to 30 wt% in the system. The ABTFCPI-30 film with the SiO2 content of 30 wt% in the film showed the optical transmittance of 79.6% at the wavelength of 400 nm (T400) with a thickness of 25 μm, the yellow index (b*) of 2.15, and the 5% weight loss temperatures (T5%) of 491 oC, which are all comparable to those the pristine ABTFCPI-0 matrix without filler (T400=81.8%; b*=1.77; T5%=492 oC). Meanwhile, the ABTFCPI-30 film exhibited obviously enhanced high-temperature dimensional stability with the linear coefficients of thermal expansion (CTE) of 25.4×10-6/K in the temperature range of 50 to 250 oC, which is much lower than that of the AMTFCPI-0 film (CTE=32.7×10-6/K).

Amylose content (AC) stands as a pivotal determinant of rice grain quality, primarily governed by the Waxy gene (Wx), with its allelic diversity significantly influencing AC variation. In the current culinary landscape, soft rice varieties, known for their low AC and superior palatability, are particularly sought after by consumers. Notably, many soft japonica rice varieties cultivated in southern China, including the Nangeng series, are characterized by the presence of the Wxmp allele, derived from the ancestral Wxmq allele. While both alleles are associated with reduced AC, there remains a paucity of detailed understanding regarding the interplay between specific functional single nucleotide polymorphisms (SNPs) within these alleles and the overarching rice grain quality. Employing site-directed mutagenesis, we engineered three distinct transgenic rice lines, each harboring either the Wxmp, Wxmq, or Wxb-5c alleles, against the background of the glutinous rice cultivar Nip(wx). This suite of transgenic rice showcased a gradation ingrain transparency inversely correlated to AC, delineating a sequence from Wxmq, signifying the lowest, through Wxmp, to Wxb-5c, indicating the highest. Consequently, this gradation in AC precipitated variations in other rice grain physicochemical attributes, such as the taste value of cooked rice, gel consistency (GC), and starch pasting properties. Furthermore, analyses of gene expression and enzyme activity revealed that the functional SNPs, Ex4-53G/A and Ex5-53T/C, lead to a decline in the GBSSI enzyme activity without affecting expression levels. These findings underscore the potential of harnessing these SNPs in breeding programs aimed at developing soft rice varieties endowed with enhanced culinary qualities.

This research article focused on discovering appropriate liquidity risk concerns in the financial Sector. Primarily, it deals with the appropriate liquidity factors that affect financial performance services pertained to several liquidity crises and the respective liquidity measures. Liquidity is considered the primary constraint. The Liquidity Ratios are the defective condition of calculating the financial performance services and their respective status. For fulfilling this performance service status prediction, this research use calculation for consistency index procedure. Liquidity index-based predictions have collaborated concerning the price movement in the stock market. The Liquidity will affect the trading and market transparency whenever the price moment varies. To control this trading and not market transparency of liquidity index be employed the greedy approach for estimating the most factor affected by the liquid index. Hence, this research elaborates on the greedy approach today with 25 essential financial factors. Each Panther will have combined with the tractor-confirmed liquidity crisis whenever the factors of liquidity crisis are combined with the actual financial factor, the minimum and maximum Degree of matching are calculated. This calculation determines the factors that affected the Liquidity concerning their exact, Plugin, subsume, and fail condition. Eventually, the search concludes the determination of factors affecting Liquidity concerning the actual finance factor and liquidity crisis. Finally, the result was concluded with the Degree of matching and their efficiency of finding liquidity factors with a successful reasonable result. Based on the Degree of matching result, this research found the actual reason for Liquidity with the help of various financial factors

A series of alpha,omega-bis(o-methoxyphenyl)arenes were prepared through Suzuki-Miyaura coupling reactions of dibromoarenes with o-methoxyphenyl boronic acid. P2O5-CH3SO3H-mediated direct polycondensation of alpha,omega-bis(o-methoxyphenyl)arenes with trans-1,4-cyclohexanedicarboxylic acid proceeded regioselectively to afford 1,4-cyclohexanediyl-containing aromatic polyketones. The resulting aromatic polyketones have high Tg and excellent solubility in typical organic solvents. In addition, the polyketone films fabricated by solution casting method are more colorless and transparent than those without cyclohexanediyl units.

This paper addresses the conceptual exploration of various issues that form an integral part of the ethical dimensions surrounding the use of artificial intelligence (AI) in the field of marketing. We critically review some of the main ethical challenges AI poses to humanity: privacy, data security, bias, transparency, and accountability. Therefore, we will discuss the delicate balance between exploiting the transformation potential of AI for personally designed marketing strategies and ethical imperatives to safeguard the rights of consumers to retain trust. Then, the present regulatory landscape responding to these ethical challenges will be assessed by building on effective regulation, like the GDPR, existing proposed legislative frameworks, and industry guidelines. To underscore the role of an ongoing dialogue between marketers, technologists, ethicists, and regulators for developing a responsible AI ecosystem in marketing. Further, strategic recommendations for implementing company-based ethical AI marketing practices. The further strong guidelines provide enhancement transparency to consumers and investment in research to remove biases from algorithms. It also underscores principal scopes of further research and development, focusing on the need for new-age solutions to guide the ethical quagmires that AI-led marketing throws up. We suggest that integration should be done proactively and collaboratively. Thus, if attention is paid more to ethics and multidisciplinary dialogue, only such hyperbolic promises can be realized by AI-driven marketing. There are such promises through which AI-driven marketing will meet business goals and be huge at societies' values.

This study investigates the specific factors affecting the usage intention of distributed ledger technology (DLT), such as availability, diversity and economic value from the perspective of a unified theory of technology acceptance. Users of DLT in public and private sectors were surveyed. Availability and economic value affect performance expectancy, while availability, diversity, and profitability have an influence on effort expectancy. Performance expectancy and transparency have a positive effect on the intention to use DLT which in turn exerts a positive effect on usage behavior. This study provides implications for researchers in that it attempts to investigate the factors affecting the usage intention of DLT based on the extended unified theory of acceptance and encompassing diverse industries that adopt DLT, such as the public, financial, medial, and logistics sectors.

Load shifting is one of the demand side management (DSM) strategies to support the efficiency in the electricity grid during the peak hours demand. Load shifting at the appliance level is interesting to review since the appliance usage is one of the main inputs in the load profile analysis. More review studies in load shifting at the appliance level are required as it is a specific issue of load profile research body, and still limited studies are available at this moment. It is also essential to focus on the appliance usage patterns to better understand the impacts and characteristics of the individual appliance. The existing studies in load shifting have applied common structured literature reviews, and our study addresses the transparency of each stage and sub-stage of the selection of the final list studies. The finding shows that efficiency has been achieved in the installed capacity reduction, cost including emission reductions, and peak consumption reduction. The most applied method in the load shifting at the appliance level is by developing the load shifting optimisation algorithms. This work contributes to provide a transparent process of applying a systematicity literature review, where it becomes a source of knowledge and grounded theory. It contributes to a limited and specific research of load shifting at the appliance level by highlighting and discussing the key findings for the readers. In specific, it contributes to improve energy efficiency by presenting the load shifting methods at the appliance level and identifying the controllable and uncontrollable appliances. This detail review study at the appliance level can make valuable contributions to support decision and policy-making by illuminating new dynamic system in load shifting area in specific, and demand side management in general for energy efficiency.

The study investigated the usage of open data in public organizations, focusing on the motives, preferences, and governance ideals that determine their quality. The study shed light on how open data platforms are created and improved, as well as their influence on government operations. The primary goal was to understand the motivations behind the usage of open data, evaluate gov-ernance ideals, and examine institutions' efforts to standardize data formats. Hierarchical regres-sion analysis divides variables into core reasons and different preferences, demonstrating a need for "diversification" in order to use open data effectively. Efficiency, accountability, community impact, knowledge, and high-quality service delivery are all emphasized in governance value analysis. The institution's dedication to standardizing open data formats is evidenced by legislative measures and the integration of many technologies. The findings illustrate the institution's dual strategy of em-ploying traditional techniques and new technologies for effective data management. The report suggests increasing data openness and standardization, investing in ongoing training, upgrading alerting and awareness systems, and adopting specific regulations for open data use. Monitoring and feedback techniques are critical for adjusting and refining open data services to satisfy de-velopment needs. This study adds to the scientific knowledge of open data use by highlighting important motives, preferences, and governance ideals. The offered guidelines provide practical insights for public organizations looking to improve their open data platforms by promoting openness, efficiency, and community participation.

Interdisciplinary conferences play a vital role in advancing explainable Artificial Intelligence (AI) within increasingly intersecting healthcare and computational biology arenas. Challenges result-ing from algorithmic bias and the necessity for domain-specific Explainable AI (XAI) techniques underscore the increasing significance of transparent and interpretable AI systems used in patient care. Collaborative efforts between clinicians, data scientists, and various stakeholders are nec-essary to innovate solutions tailored to healthcare needs. Specialized conferences may foster these interdisciplinary interactions, providing platforms for knowledge exchange, networking, and collaborative partnerships. The legal, ethical, and societal dimensions of medical AI advocate for an integrative approach that aligns technological advancements with patient-centered care val-ues. The role of specialized conferences is therefore essential for shaping future directions in ex-plainable AI and computational biology that contribute to improved patient outcomes and healthcare innovations.