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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

Exploring the Relationship Between Information Transparency and Perceived Brand Credibility : A Qualitative Analysis of Consumers in the Online B2C Clothing Industry

Sayre, Kristian, Bitai, Daniel January 2024 (has links)
The topic of information transparency is becoming increasingly important in the online B2C (business-to-consumer) clothing industry. While both information transparency and perceived brand credibility are already known to be important for the firm, research shows that it is challenging to understand how information transparency influences brand credibility. It is because of the rapid growth of the online clothing and fashion industry that the significance of this research is rooted. Therefore, this paper set out to explore the influence of information transparency on perceived brand credibility in the online B2C clothing industry by performing a qualitative analysis. Furthermore, this research takes inspiration from existing literature that was conducted on information transparency. This research applies the same dimensions of information transparency from the existing literature by Zhou, et al., (2018) – namely product, vendor, and transaction transparency –  to act as a framework for this research and understand how they act to influence the perceptions of brand credibility. Three brand credibility dimensions put forth by Keller (2013) – perceived expertise, trustworthiness, and likeability – were used to understand what brand credibility entails. It was found that product transparency and vendor transparency influence perceptions of brand credibility through the dimensions of trustworthiness and likeability, while transaction transparency influences perceptions of brand credibility through all dimensions of brand credibility as specified by Keller, (2013).
82

The return of autonomy in nursing - A way forward

Cassidy, Andrea M., McIntosh, Bryan January 2014 (has links)
No / The Mid Staffordshire scandal is a salutary lesson that highlights unacceptable standards of poor care of patients by medical and nursing practitioners. The Francis report (2013) made 290 recommendations and a legal duty to enforce a duty of openness and transparencies has been prioritised. Fischer and Ferlie (2013) argue that rules-based regulation eroded values-based self-regulation, producing professional defensiveness and contradictions that undermine, rather than support, good patient care. The role of managers and clinical leaders will be crucial in achieving positive changes in practice; however, the return of autonomy to the practitioners remains central to re-establishing both public and professional confidence.
83

Transparentizing the blackbox: atelier of communal crafts.

January 2009 (has links)
Chau Sin Ha. / "Architecture Department, Chinese University of Hong Kong, Master of Architecture Programme 2008-2009, design report."
84

Preserving Privacy in Transparency Logging

Pulls, Tobias January 2015 (has links)
The subject of this dissertation is the construction of privacy-enhancing technologies (PETs) for transparency logging, a technology at the intersection of privacy, transparency, and accountability. Transparency logging facilitates the transportation of data from service providers to users of services and is therefore a key enabler for ex-post transparency-enhancing tools (TETs). Ex-post transparency provides information to users about how their personal data have been processed by service providers, and is a prerequisite for accountability: you cannot hold a controller accountable for what is unknown. We present three generations of PETs for transparency logging to which we contributed. We start with early work that defined the setting as a foundation and build upon it to increase both the privacy protections and the utility of the data sent through transparency logging. Our contributions include the first provably secure privacy-preserving transparency logging scheme and a forward-secure append-only persistent authenticated data structure tailored to the transparency logging setting. Applications of our work range from notifications and deriving data disclosures for the Data Track tool (an ex-post TET) to secure evidence storage. / The subject of this dissertation is the construction of privacy-enhancing technologies (PETs) for transparency logging, a technology at the intersection of privacy, transparency, and accountability. Transparency logging facilitates the transportation of data from service providers to users of services and is therefore a key enabler for ex-post transparency-enhancing tools (TETs). Ex-post transparency provides information to users about how their personal data have been processed by service providers, and is a prerequisite for accountability: you cannot hold a controller accountable for what is unknown. We present three generations of PETs for transparency logging to which we contributed. We start with early work that defined the setting as a foundation and build upon it to increase both the privacy protections and the utility of the data sent through transparency logging. Our contributions include the first provably secure privacy-preserving transparency logging scheme and a forward-secure append-only persistent authenticated data structure tailored to the transparency logging setting. Applications of our work range from notifications and deriving data disclosures for the Data Track tool (an ex-post TET) to secure evidence storage.
85

The impact of institutional factors and culture on IFRS application : essays on comparability and transparency / L'impact des facteurs institutionnels et de la culture sur la IFRS : essais sur la comparabilité et la transparence

Al-Hamood, Mundher Jabbar Dagher 15 December 2017 (has links)
Les deux études menées dans cette thèse portent sur les questions de recherche liées aux objectifs des normes comptables internationales les plus importants : la comparabilité, la transparence et la qualité de l'information comptable. La première étude étudie la comparabilité de l'information comptable en ce qui concerne le secret et la divergence avant l'adoption. Dans cette étude, on prétend qu'il est facile de prévoir si l'adoption des IFRS améliore la réaction du marché des concurrents autour des annonces de revenus d'une entreprise donnée. Les résultats suivants ont été documentés, des preuves ont été fournies, ce qui démontre que le transfert d'informations aux annonces de bénéfices augmente suite à l'adoption obligatoire des IFRS, ce qui suggère en moyenne une comparabilité de l'information comptable (ci-après, la comparabilité). Cependant, lors d'enquêtes plus approfondies, il semble que la comparabilité augmente pour les entreprises domiciliées dans des pays caractérisés par un faible secret (c.-à-d. où la transparence domine) et, plus étonnamment, par un faible niveau de divergence (c'est-à-dire une faible distance comptable) de la norme IFRS avant l'adoption des IFRS. Par conséquent, ces résultats suggèrent que toutes les entreprises n'appliquent pas les IFRS de manière identique et qu'elles ne respectent pas entièrement ou systématiquement les IFRS. La deuxième étude porte sur la transparence des bénéfices en examinant la relation entre les gains et les rendements en matière d'application et de conservatisme. Dans cette étude, nous examinons les effets de l'application et du conservatisme sur la transparence des bénéfices en vertu des IFRS. Les résultats suivants ont été documentés, des éléments de preuve ont été fournis, ce qui démontre que la transparence des bénéfices augmente pour les entreprises domiciliées dans des pays caractérisés par une forte application seulement, alors qu'il n'y a pas d'avantages en matière de transparence des bénéfices suite à l'adoption des IFRS pour les entreprises domiciliées dans des pays caractérisés par un niveau élevé du conservatisme. Cela suggère que les IFRS ne sont pas appliquées de la même manière dans tous les pays. / Despite the importance of the IFRS in the international context of financial reporting accounting, we know very little concerning the effects of culture on the application of the IFRS. This dissertation empirically examines whether accounting information comparability and earnings transparency resulting from the IFRS adoption varies depending on cultural and institutional factors. Thus, the discussion considers, whether cultural and institutional factors can provide an explanation for differences in accounting information comparability and earnings transparency under the IFRS. Accordingly, the primary purpose of this dissertation is to investigate the role of secrecy, conservatism, pre-adoption divergence between IFRS and national GAAP, and enforcement on accounting information comparability and earnings transparency following the mandatory IFRS adoption.This dissertation therefore contributes to the accounting literature by presenting two essays. The essays address the research questions related to the goals of the IFRS in relation to two aspects: accounting information comparability and earnings transparency. The first study investigates comparability with regard to secrecy and pre-adoption divergence between IFRS and national GAAP. In this study, it is argued that it is easy to predict whether the IFRS adoption enhances the market reaction of competitors around the earnings announcements of a given firm. The results were documented evidence demonstrating that information transfer at earnings announcements increases following the mandatory adoption of IFRS, suggesting, on average, a high level of comparability. However, following the investigations, it would appear that comparability increases for firms domiciled in countries with a low level of secrecy (i.e., where transparency dominates) and, where there is a low divergence of accounting distance. Consequently, these results suggest that all firms do not apply the IFRS uniformly and that they do not automatically comply with IFRS. The second study investigates earnings transparency by examining the earnings-returns relationship with regard to enforcement and conservatism. In this study, the effects of enforcement and conservatism on earnings transparency were examined following the mandatory adoption of IFRS. The results were documented, which demonstrate that earnings transparency increases for firms domiciled in countries characterized by low conservatism only (i.e., where optimism dominates) and, there are benefits with regard to earnings transparency following IFRS adoption for firms domiciled in countries characterized by a high level of enforcement. This also suggests that IFRS is not being applied in the same way in all countries. Taken together, there are significant cross-country differences in IFRS compliance. Accordingly, comparability and transparency differ depending on where a firm is domiciled. If the firms are domiciled in a supportive environment in terms of applying the IFRS (i.e., where there is transparency, optimism, low divergence of accounting distance and strong enforcement), the level of comparability and transparency are increased.
86

Transparency on Corporate Websites and Social Media During Crises : A Rhetorical and Semiotic Analysis on the Rhetorical Constructions of Transparency Online

Væver Kronborg, Katja January 2017 (has links)
This research paper is examining how corporations can create a rhetorical construction of transparency on digital platforms in order to make their communication appear transparent during a crisis. Crisis communication theory and theories of rhetoric and transparency have been used in order to analyse the crises situations and the linguistic means used in crisis related messages. By using the methods of semiotics and digital rhetoric, an analytical framework was developed to be able to analyse the level of both the rhetorical construction of transparency as well as the actual transparency by identifying what information has been disclosed and what has been withheld. The two companies used for the analysis were Toyota and Samsung, who both experienced a crisis in 2016. It was found that the two companies used different strategies in their crisis communication, in which Toyota came across as the best prepared corporation in times of crises due to a clearer reaction, which was not changed. Both corporations managed to construct a level of transparency through their use of language, however, some information was found to have been withheld, causing the actual transparency to be of a lower degree than the constructed transparency. Thus, by using language in certain ways, corporations are able to convince their stakeholders that they are transparent while being able to withhold different information that could prove valuable to some groups of stakeholders.
87

Cost transparency & storytelling : How fashion companies disclose cost transparency information and use it as a storytelling tool

Nyman, Freja Lina January 2020 (has links)
Background: Consumers are aware of and care for the environment, which has led to a need for transparent and sustainable fashion products. This results in that companies need to create transparent and sustainable communication strategies to gain the consumers’ trust. In order to strengthen trust among consumers, brands needs to tell stories that are credible and create emotional bonds. A few fashion companies has taken this transparency further through implementing cost transparency in their business model. This means that they as opposite to traditional retailers reveals its costs and margins in order to justify the product price and communicate this through storytelling towards the end consumer. Purpose: The purpose of this research is to present how fashion companies that today work with cost transparency disclose this information, what parts of the cost structure they do not disclose and how it is communicated through storytelling. This paper will focus on companies that communicate cost transparency to the end consumer online and how they do this through their company websites and their online shops. The research will add to the existing literature which has until now concentrated on transparency from an ethical supply chain perspective and price transparency. Methodology: This research is a qualitative study where a comparative research design is chosen. A multiple-case study is chosen where primary data regarding cost transparency and storytelling is collected from three company websites. The data is later analysed back and forth with concepts presented in the theoretical framework in order to analyse how fashion companies work with cost transparency and storytelling. Findings: The research shows that all three cases choose to display transparent cost information related to direct material costs and manufacturing costs as well as a price comparison with traditional retail brands. Meanwhile the less recognisable costs such as the indirect costs related to running the business were not included in the cost breakdown information. The cost transparency narrative is used in storytelling to educate the consumer where all three cases tell a story where they function as the hero, meanwhile the traditional retailers represents the villain. Managerial implications: From a company perspective, everything related to adding a value to the product is seen as part of the cost structure. Hence, in order to keep the consumers’ trust and stay relevant, it is seen that companies are advised to tell stories that transparently gives the consumers the full picture of the cost structure.
88

Navigating in Swedish Clothing Companies' Supply Chain : A study on how big and micro Swedish clothing companies contribute to transparency in the supply chain

Bojadzija, Emma, Folkesson, Elin, Hussein, Anisa January 2022 (has links)
Problem: The Swedish clothing industry is unsustainable in many ways. In recent years, the demand from consumers for companies to be sustainable has increased. Additionally, the demand for transparency has increased as well. However, due to a lack of strong regulations regarding transparency, it is hard for stakeholders to ensure that clothing companies are following their own statements.   Purpose: This study aims to identify how different companies act to gain or maintain transparency throughout their supply chains, depending on the size of their company.   Method: The research was conducted following the paradigm of interpretivism and an inductive approach to research, where six qualitative semi-structured interviews were conducted. The interviewees represented six Swedish clothing companies. The empirical findings were analyzed and then compared with previous research in the field.   Findings: The result of this study show that supply chain transparency is strongly related to having strong, trustworthy relationships with all stakeholders in the supply chain. Trust generates control and insights into operations. Transparency is also strongly related to traceability. The level of trust and transparency in a company's supply chain can be dependent on financial means and how long they have been in business and therefore differ between companies of different sizes. Furthermore, the study highlights the need for strong legislative action to improve transparent actions.
89

Overlap

McNeely, Matthew D. 04 August 2005 (has links)
This is a study of how literal and phenomenal transparency inform the development and understanding of a design ordered by two overlapping reference systems. A mixed-use building serves as the project to resolve the complexities of overlap that result from rotation, and to explore ideas of transparency. / Master of Architecture
90

Organisational transparency in South African banking : an institutional field discourse analysis

Oksiutycz, Anna 01 March 2020 (has links)
Abstracts in English, Zulu and Southern Sotho / This thesis examines organisational transparency in South African banking after the financial crisis of 2007-2009. The crisis upset the global economy and resulted in general mistrust in banks and the global financial system. In addition to poor governance standards, inadequate transparency was identified as a key issue to be addressed in order to prevent future crises. The nature and consequences of banking transparency became a matter of worldwide debate. While the extant literature focuses mainly on banking transparency in the context of accounting, this study uses a communication perspective, examining transparency as a dynamic social and organisational phenomenon that is constituted through and reflected in organisational discourse, with both symbolic and practical implications. The primary objective of this study was to establish how the discourse in the institutional field of banking in South Africa after the Financial Crisis shaped the construction of the meaning of transparency in banking, and consequently how organisational field level discourse contributed to the institutionalisation of transparency practices in South African banking. The study adapted several conceptual frameworks previously used in discourse studies in order to analyse a banking field discourse at meso-level. From the data analysis perspective, the qualitative content analysis was performed with the aid of ATLAS.ti 8 software. The sample for the study comprises 76 purposively selected documents produced by the actors within the institution field of banking from the onset of the Financial Crisis until 2018. This study underlines the importance of the discourse within the institutional field of banking in South Africa and the construction of what is normal, acceptable and expected in terms of banking transparency, and its institutionalisation, thus highlighting the historical and social embeddedness of banking transparency. The data analysis identifies the main discursive strands within the banking discourse: one that is focused on market conduct transparency and the other, which addresses the importance of banks’ transparency in maintaining stability in the financial system. The results also reveal multiple meanings of transparency in South African banking and draw attention to the historical and discursive events that trigger change in institutional fields. / Le thesisi iphenya ukusebenza shashalazi kwenhlangano eNingizimu Afrika ngemuva kwenhlekelele yezimali ukusukela ngo 2007 ukufika ngo 2009. Le nhlekelele yaguqula isimo somhlaba kwezomnotho yaze yadala izinga lokungasathembeki kwamabhangi nohlelo lwezimali emhlabeni wonke. Ukwengeza phezu kwamazinga angagculisi okuphathwa kwamabhizinisi, ukungasebenzi shashalazi ngokwanele kuye kwabonwa njengodaba oluyinkinga okufanele luxazululwe ukugwema izinkinga esikhathini esizayo. Ubunjalo besimo kanye nemiphumela yohlelo olushashalazi lwemboni yezamabhangi kugcine sekuba wudaba oluxoxwa umhlaba wonke. Njengoba umbhalo wobuciko okhona ugxile kakhulu phezu kohlelo olushashalazi lwamabhangi kweze-accounting, lolu cwaningo lusebenzisa umqondo wezokuxhumana, luhlola uhlelo olushashalazi njengohlelo lwenhlangano yomphakathi oluguqukayo futhi olwakhekayo, kanti lolu hlelo lubonakala njengodaba lwenhlangano, ngendlela yophawu nangendlela ephathekayo. Inhloso yokuqala yalolu cwaningo kwabe kukuthola indlela lesi sifundo emkhakheni weziko lezamabhangi eNingizimu Afrika ngemuva kokuthi iziNhlekelele zeZimali zishintshe isakhiwo sencazelo yegama lokusebenza shashalazi kwezamabhangi, bese ekugcineni ingabe udaba lwezinga lomkhakha wenhlangano lube negalelo elinjani ekwakhiweni kwezingqubo zohlelo olushashalazi embonini yezamabhangi eNingizimu Afrika. Ucwaningo luguqule izakhiwo zegama ezimbalwa ebezisetshenziswa esikhathini esedlule ezifundweni zocwaningo ukuhlaziya udaba lomkhakha wezamabhangi ezingeni lomhlaba. Ngokomqondo wokuhlaziywa kwedatha, ukuhlaziywa ngendlela egxile kwingxoxo yolwazi olumumethwe kwenziwa ngosizo lwe-ATLAS.ti 8 software. Isampula yocwaningo iqukethe imibhalo engama-76 ekhethwe ngenhloso ekhiqizwe ngabadlali abangaphakathi komkhakha weziko lezamabhangi ngesikhathi sokuqala kweNhlekelele yeZezimali ukufika ngonyaka ka 2018. Ucwaningo lugcizelela ukubaluleka kwesifundo esingaphakathi komkhakha weziko lezamabhangi kanye nokwakhiwa kwalokho okuthathwa ukuthi kujwayelekile, kuyamukeleka futhi kulindelwe mayelana nohlelo lokusebenza shashalazi kwamabhangi, kanye nokkwakhiwa kwalolu hlelo, ngakho-ke lokhu kuveza umlando kanye kanye nabantu ohlelweni lokusebenza shashalazi kwezamabhangi. Ukuhlaziywa kwedatha kwenze ukuthi kuphawuleke izimpawu ezibalulekile ezidukisayo ngaphakathi kohlelo lwezamabhangi; olunye lugxile phezu kohlelo olushashalazi mayelana nokuziphatha kwamabhangi, kanti olunye lubhekene nokubaluleka kohlelo olushashalazi kwezamabhangi ngenhloso yokugcina ingqubo ezinzile ohlelweni lwezezimali. Imiphumela nayo iveza izincazelo eziningi zohlelo lokusebenza shashalazi kwamabhangi eNingizimu Afrika kanye nokuxwayisa ngomlando nangezehlakalo ezidukisayo eziphembelela ukuthi kube nezinguquko emikhakheni yamaziko. / Phuputso ena e hlahloba ponaletso ya mokgatlo lekaleng la dibanka tsa Afrika Borwa kamora koduwa ya ditjhelete ya ho tloha 2007 ho isa ho 2009. Koduwa ena e ile ya ferekanya moruo wa lefatshe mme ya fella ka ho se tsheptjwe ha dibanka le tsamaiso ya ditjhelete ya lefatshe. Ntle le maemo a mabe a puso, ponaletso e sa lekanang e ile ya hlwauwa e le taba ya mantlha e lokelang ho rarollwa ho thibela mathata a kamoso. Sebopeho le ditlamorao tsa ponaletso ya dibanka ebile taba ya puisano ya lefatshe ka bophara. Leha dingodilweng tse fumanehang hona jwale di shebile ponaletso ya dibanka haholo-holo maemong a ho boloka dibuka, phuputso ena e sebedisa pono ya puisano, e lekolang ponaletso e le taba e matla ya phedisano le mokgatlo e hlophisitsweng ka, mme e bontshitswe puong ya mokgatlo, ka diphello tsa matshwao le tse sebetsang ka bobedi. Morero wa mantlha wa phuputso ena e ne e le ho tiisa hore na puo lefapheng la dibanka Afrika Borwa kamora Koduwa ya Ditjhelete e thehile kaho ya moelelo wa ponaletso dibankeng jwang, le hore na puo ya boemo ba mokgatlo e kentse letsoho jwang ho hlophiseng mekgwa ya ponaletso dibankeng tsa Afrika Borwa. Phuputso e ile ya hlophisa meralo e mmalwa e neng e sebedisitswe diphuputsong tse fetileng tsa dipuo e le ho manolla puo ya lekala la dibanka maemong a bohareng. Ho latela pono ya manollo ya lesedi, manollo ya boleng ba dikateng e entswe ka thuso ya software ya ATLAS.ti 8. Sampole ya phuputso e na le ditokomane tse kgethilweng ka boomo tse 76 tse hlahisitsweng ke ba amehang lefapheng la dibanka ho tloha qalong ya Koduwa ya Ditjhelete ho fihlela 2018. Phuputso ena e totobatsa bohlokwa ba puo kahare ho lefapha la dibanka Afrika Borwa le kaho ya se tlwaelehileng, se amohelehang le se lebelletsweng mabapi le ponaletso ya dibanka, le tlhophiso ya yona ka hona ho totobatsa ho kenella ha nalane le phedisano ho ponaletso ya dibanka. Manollo ya lesedi e hlwaya dikarolwana tse ka sehloohong tse ka hare ho puo ya banka: e nngwe e shebane le ponaletso ya boitshwaro ba mmaraka, ha e nngwe e bua ka bohlokwa ba ponaletso ya dibanka ho boloka botsitso tsamaisong ya ditjhelete. Diphetho di boetse di senola ditlhaloso tse ngata tsa ponaletso dibankeng tsa Afrika Borwa le ho lebisa tlhokomelo diketsahalong tsa nalane le tse amanang le puo tse bakang phetoho makaleng a ditsi. / Communication Science / D. Phil. (Communication)

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