县级政府“三公经费”透明度研究:来自江西省76个县(市)的例证

为探究当前县级政府"三公经费"公开现状,引入透明度概念,构建县级政府"三公经费"透明度评价指标体系,以江西省76个县(市)为评价样本,结果发现江西省县级政府"三公经费"透明度低且差异大,深入挖掘实证研究中出现诸多问题的原因,包括法律规范尚未形成、思想观念依旧固化、制度机制存在不足、信息技术水平较低等方面,据此提出要筑牢思想基础、强化制度执行、构建法律支撑体系和加强公开渠道建设等策略,为进一步提升县级政府"三公经费"透明度提供了思路参考。

Atomic coherence in nondegenerate four-wave mixing

Two-photon resonant nondegenerate four-wave mixing （NFWM） with the addition of a coupling field in Ba atomic vapour has been studied. We find that coherence of the atomic level transitions leads to suppression of the NFWM signal, giving rise to a dip with a linewidth that is linearly proportional to the intensity of the coupling field.

Effects of spontaneously generally coherence on probe response in an open lambda type system

It is shown that in an open lambda type atomic system,the gain and dispersion of the probe field are quit sensitive to variation of spontaneously generally coherence （SGC）. The value of the parameter p reflects whether SGC effect exists and the size of SGC effect. Under certain condition, when p = 0. 002, electromagnetically induced transparency occurs; when p≠0. 002, lasing without inversion can be realized;when p = 0.95, high index of the refraction with zero absorption can be obtained.

One Step to Generate Cluster States Using Dipole-Induced Transparency in a Cavity-Waveguide System

We present a very simple scheme for generating four-qubit cluster states with one step using paritymeasurement based on dipole-induced transparency in a cavity-waveguide system.The scheme only uses the photondetectors to check the parity of the spatially separated dipole,which are the same (even parity) or different (odd parity)through measuring the light fields in the waveguide.The initial entangled states remain after nondetective identificationand they can be used for successive tasks.

Electromagnetically Induced Transparency in an Atom-Molecule Bose-Einstein Condensate

We propose a new measurement scheme for the atom-molecule dark state by using electromagnetically induced transparency （FIT） technique. Based on a density-matrix formalism, we calculate the absorption coefficient numerically. The appearance of the EIT dip in the spectra profile gives clear evidence for the creation of the dark state in the atom-molecule Bose--Einstein condensate.

Linear Growth of Continuous-Wave Four-Wave Mixing with Dual Induced Transparency

Using Schroedinger-Maxwell formalism, we propose and analyze an opticalfour-wave mixing (FWM) scheme for the generation of coherent light in a coherent six-level atomicmedium based on dual electromagnetically induced transparency (EIT). We show that the significantlyenhanced conversion efficiency enabled by ultraslow propagation of pump waves has no directrelationship with the single-photon detuning, which is different from the FWM with a single EIT. Themost important feature is that our scheme is also capable of inhibiting and delaying the onset ofthe detrimental three-photon destructive interference that looks like a recent scheme [Phys. Rev.Lett. 91 (2003) 243902] and may be used for generating short-wave-length coherent radiation.

Time-delayed bilateral teleoperation using wave variable with prediction in three channel control architecture

This paper proposes a novel method for incorporating wave domain prediction in a three-channel(3CH)architecture,which is the optimal architecture from a transparency point of view,to overcome the poor transparency problem of using the wave variable method in a time-delay teleoperation system.A 3CH teleoperation control architecture is established by selecting parameters of the 4CH architecture sensibly for the system without force sensor in the master side.The communication channel is divided into a two-port model by combining force and velocity information reasonably to extend the wave variable method to a 3CH architecture.Then the I/O signal of the two-port model is transformed into wave variable.A predictor is added to the wave domain of the master side to further improve the transparency of the system,and a regulator is designed to ensure the passivity of the predictor.Experimental results show that the proposed method can guarantee stability and improve the transparency of the teleoperation system with time-delay.

Transparency in Meat Production： Consumer Perceptions at the Point of Sale

As a result of a large number of food scandals, societal interest in transparency in the food sector has grown considerably. Hence, the creation of transparency in the production process has been the focus of recent legislation. In addition to tracking and tracing, one finds in the public discussion an increasing number of demands for further information on such issues as food safety, animal and environmental protection and the sustainability of food production processes. However, it has not yet been sufficiently clarified which information about the production process--and thus which level of transparency--is actually desired or can actually be processed by consumers at the point of sale. In order to analyze this topic from the viewpoint of consumers, a large-scale empirical study has been conducted. This research uses an adaptive conjoint analysis to determine what transparency expectations consumers have with regards to information on packaged pork. Initial results show a very heterogeneous demand for information. Furthermore, consumers＇ demand for more information sometimes does not match their actual benefit profiles. The results provide insight into consumers＇ information needs and their willingness to pay for greater transparency; they also have interesting implications for meat processors＇ product development strategies.

The Decisive Moment as an Event in Photographic Discourse

We propose using the concept of decisive moment in order to deconstruct the obvious ideological effects found in discourse. The subject is constituted in enunciation, and its polysemic discourse clashes with the transparency of meaning. According to Pêcheux （1988）, the contradictions in discourse simultaneously establish regularity and instability of meanings, leading it to misunderstanding, to the event. Photography destabilizes that which is already formulated and brings out that which is new, the unexpected meaning, the decisive moment. We analyze this process in the picture by Sebastiao Salgado---＂The cradle of inequality lies in the inequality of the cradle＂. （CAPES-BEX 4394/10-0, FAPESP 09/54417-4, CNPq.）

Opacity Evaluation for Passenger Diesel Vehicle Cars in Tirana

The study includes both the estimation and evaluation of the gas smoke opacity exhausted by a diesel vehicle engine and the opacity control. The evaluation and estimations were accomplished by MAHA sottware. This research work has been focused in the evaluation of the opacity coefficient and the sources that can influence in opacity value of the vehicles used in Albania.

Nature of Valuational Consciousness in Good Life

I make an attempt in the paper to argue in favor of the person-centered view of good life, where becoming a good person involves seeking to qualitatively transform oneself into a worthy human being. I maintain that becoming fully a person and respecting others as persons are achievements that are not assured for all of us. Thus, for the purpose I prepare the ground for an account of good life that rests on valuational consciousness. I propose that one may ascribe valuational consciousness to a person who is a value-sensitive rational being striving to attain a kind of inner transparency. Evidently, to say that a person has valuational consciousness is to stress the values, which are built into personal consciousness. The life of a person, whether that of truth, courage, nobility, justice, kindness, is a life marked by ego transcending personal consciousness that reaches out to humanity at large. And such a repository of values enables a human being to attain the ideal of good life. The ideal of good life, I contend, consists of attaining the higher order posture of selflessness--a posture of inner transparency. It is to shake off the egocentric partiality that characterizes our usual attitudinal stance towards one another.

A Focus： Epitomizing Approaches of Effective Employability Skills

The present paper reveals the pivotal challenges of fast changing global work environment and industrial needs. Employability skills need to be checked rather than unemployment problem in India. The paper further aims to explore the necessary skills to the challenges of globalizing trends. The issues, approaches, and remedial strategies are focused with reference to the people＇s skills. As the reflections of quality and competence depend on transparency and accountability of the organization, it is necessary to improve the required skills which enhance the levels of confidence. The potential employer＇s requirements are need to be worked very keenly by the institutions. The paper also deals with the effective learning process, which is at par with global counter parts. Exposure to the universal student-centered learning is emphasized to enhance the very crucial pace of work place. Finally this paper studies effective micro and macro issues regarding the dynamics of the industry by applying a broad range of employability skills complementing the technical skills.

Does International Financial Reporting Standards （IFRS） Adoption Matter？ The Effects on Financial Transparency and Earnings Management

This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards （IFRS）, this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks＇ loan loss provisions （LLP） and earnings before provisions and tax （EBPT） becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.

Journalistic Transparency in the Media Orient： How Journalists From Egypt and the UAE Deal With Instruments Creating Journalistic Transparency

Driven by the political upheavals in the Arab world, media in Egypt and in the United Arab Emirates （UAE） is on its way to find new ways about how to deal with their audiences. Initial signs suggest that Emirati as well as Egyptian media have drawn some first findings from the upheavals of the ＂Arab Spring＂, so that the first flimsy form of media accountability and a new openness is to be found in the media orient. Moreover, this study tries to draw some parallels between the ＂old＂ Arab sphere （Egypt） and the ＂new＂ Arab world （UAE） in order to generate new knowledge exploratively. Twelve journalists and media professionals from both countries have been qualitatively interviewed between November 2011 and May 2012 in this regard at spot and via phone or skype. This study distinguishes between two different media systems within the Arab sphere. International comparative studies on the media systems within the heterogeneous world of Arabia are considered as a desideratum in the field of journalistic research.

The Effect of Political Influence and Corporate Transparency on Firm Performance： Empirical Evidence From Indonesian Listed Companies

The paper aims to examine the effect of political influence on corporate transparency, and performance of Indonesian listed companies, Seventy-three large public firms from hundred of the largest companies in Indonesia were selected as the sample. Data for corporate transparency are collected from annual reports for the years 2005-2007. Corporate transparency is indexed by the amount of information disclosed in company＇s annual report. The disclosure index reporting model developed in the current research is based on the Annual Report Award （ARA, an award given annually to Indonesian listed and non-listed companies）, and firm performance is measured using two indicators： ROA （return on assets） and Tobin-Q. The political influence variable is proxied by two indicators： government ownership and the existence of politicians in Board of Directors （BOD）. Results demonstrate that contrary to the hypothesis, government ownership （political influence） has positive relation to corporate transparency, as well as to ROA （firm performance）. Results also support the hypothesis that transparency act as a mediating variable for the relationship between political influence and firm performance. However, when political influence is pmxied by existence of politicians in BOD and fm＇n performance proxied by Tobin-Q, data seems to give support to the hypotheses proposed. The discussion and implications of the findings and suggestions for future research arc discussed.

Transparency Reports as a Red Flag for Quality Control of Audit Firms The Republic of Macedonia Experiences

A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia （ICARM）, the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control？ Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients？ The authors will try to provide the answers to the abovementioned questions in this paper.

Public Communication in the Processes of Transparency and Accountability in the Era of Open Data

In recent years, transparency and accountability seem to find new impulse, with the development of ICT （information and communication technology） and the prospective of open data that invest the public system at a national and supranational level. Public institutions tend to make available to the public, more data and information concerning the administration, the manner of use of public goods and resources. At the same time, each institution is called upon to deal with the demand of transparency and participation by citizens who increasingly use Internet 2.0 and social media. After a reflection on how public administrations acted in the phase of Web 1.0 to practice transparency and accountability in terms of communication, this paper considers the elements of continuity and the new opportunities linked to the advent of Web 2.0 and open data. At the end of this analysis, the focus is on the strengths and weaknesses of this process, with a particular attention to the role of the public communication.

LETTERS

Lin Zhixin’s devotion to charity is a touching story.It is good to know that many benevolent people are contributing to Lin’s charity projects.Transparency is the key to Lin’s success;without it,charities quickly lose public credibility.Certain governmental charities in China are currently grappling with a public trust crisis following recent scandals.

The fashion industry requires more transparency

The answer is Lenzing^（TM） EcoVero^（TM）-the new standard in eco-responsible viscoseLenzing^（TM） EcoVeroTM branded viscose fibers from Lenzing,with its state-of-the-art identification technology,supports eco-responsible fashion retailers and brands to become more transparent,especially with sustainability-minded consumers.Well known retailers are teaming up with Lenzing to advance their sustainability strategies with traceable Lenzing（TM） EcoVero（TM） fibers.Transparency trending up in the textile industry.

Transparency and amplification in a hybrid system of the mechanical resonator and circuit QED

We theoretically study the transparency and amplification of a weak probe field applied to the cavity in hybrid systems formed by a driven superconducting circuit QED system and a mechanical resonator,or a driven optomechanical system and a superconducting qubit.We find that both the mechanical resonator and the superconducting qubit can result in the transparency to a weak probe field in such hybrid systems when a strong driving field is applied to the cavity.We also find that the weak probe field can be amplified in some parameter regimes.We further study the statistical properties of the output field via the degrees of second-order coherence.We find that the nonclassicality of the output field strongly depends on the system parameters.Our studies show that one can control single-photon transmission in the optomechanical system via a tunable artificial atom or in the circuit QED system via a mechanical resonator.