In recent years, many firms have voluntarily taken actions to gradually increase the transparency of their corporate social responsibility (CSR) efforts. Using data on a sample of U.S. firms, this paper empirically examines the factors that encourage firms to choose different levels of CSR transparency. This adds to the previous literature that has focused only on the binary decision to engage or not to engage in CSR, as opposed to the extent and comprehensiveness of voluntary CSR reporting. Environmental transparency data are collected from the Roberts Environmental Center (REC) at Claremont McKenna College, while data for firm characteristics and toxic releases are collected from Standard & Poor’s Compustat North American and the Environmental Protection Agency (EPA). Robust regression analysis of environmental transparency shows that consumer, investor, and community stakeholders significantly increase the level of environmental transparency. In addition, environmental transparency is higher among firms that compete internationally relative to those with only a domestic presence.

Government of Canada communications professionals work in an increasingly challenging environment, characterized by an intrusive 24/7 media cycle, a frenetic pace of evolving communication technologies, layered accountability requirements, political tension, and waning public trust. Scholars call on professional communicators to help rebuild public trust, which is intrinsic to a healthy democratic government. The Three-dimensional Model for Transparency in Government Communication developed by Fairbanks, Plowman and Rawlins (2007) serves as the theoretical framework for investigating the Government of Canada’s approach to transparent citizen-focused communications from the perspective of communications professionals. The model’s adaptability to the Government of Canada context is tested through 23 qualitative semi-structured interviews with Government of Canada senior communications advisors, managers and executives. The data is analysed using constant comparative thematic analysis. The findings demonstrate that Government of Canada communicators strongly value transparency. Furthermore, the key components of the transparency model – communications practices, organizational support and provision of resources – encapsulate the factors that influence the practice of transparent citizen-focused communications by the Government of Canada. The study concludes by offering recommendations for future research and practical applications.

<p>During this study, the challenges and best practices of youth participation in problem identification, planning, implementation, monitoring and evaluation of programmes were investigated and the effect of project outcomes on the youth and its implications for community development observed. The use of the qualitative research methodology to examine the extent to which the youth are involved in the decision-making processes was employed. In addition, a literature review that pertained to youth development and participatory community development was conducted. In particular, the participatory concept, and its relation to the inclusion of the youth at the decision-making table, was examined. By providing evidence from the empirical data, an argument is&nbsp / presented that there are internal rigidities that are a hindrance to the youth in expressing their voice in the decision-making platform. However, the conclusion can be drawn that in order to understand the process of participatory development, it is crucial for the youth, community development practitioners and other stakeholders to understand the socio-economic conditions surrounding the youth as these will ensure positive programme outcomes as well as subsequent sustainable youth development.<br /> &nbsp / </p>

Government of Canada communications professionals work in an increasingly challenging environment, characterized by an intrusive 24/7 media cycle, a frenetic pace of evolving communication technologies, layered accountability requirements, political tension, and waning public trust. Scholars call on professional communicators to help rebuild public trust, which is intrinsic to a healthy democratic government. The Three-dimensional Model for Transparency in Government Communication developed by Fairbanks, Plowman and Rawlins (2007) serves as the theoretical framework for investigating the Government of Canada’s approach to transparent citizen-focused communications from the perspective of communications professionals. The model’s adaptability to the Government of Canada context is tested through 23 qualitative semi-structured interviews with Government of Canada senior communications advisors, managers and executives. The data is analysed using constant comparative thematic analysis. The findings demonstrate that Government of Canada communicators strongly value transparency. Furthermore, the key components of the transparency model – communications practices, organizational support and provision of resources – encapsulate the factors that influence the practice of transparent citizen-focused communications by the Government of Canada. The study concludes by offering recommendations for future research and practical applications.

Corporate finance reporting is based in rigorous, rules-based frameworks yet environmental and social reporting does not seem to have these normalised tools. The sustainable development of the business movement, in terms of increased environmental and social responsibility, will remain marginal as long as policy decisions maintain their direction towards old models of corporate governance that are not based on the key principles of the triple-bottom line, CSR and accountability. This thesis attempts to gauge to what extent Public-Private Partnership performs a transparent and independent source and appraisal of the standards of Governance for Sustainability for selected firms. This investigation is delimited to an Environmental Social Governance metric analysis and comparison of non-financial corporate data disclosure in sustainability reports from the mining and metals industry in the Nordic countries. It has been inferred from the analysis that an extrapolation can be made based on the financial predictions and trend prospecting of LKAB, Boliden Group, Lundin Mining Corporation, and the Swedish Association of Mines, Mineral and Metal Producers for the future growth of both the Nordic mining sector and sustainability reporting. As a result, ‘best-practice’ in reporting procedures could be exported to where demand is highest from pioneering firms with the ‘first-mover’ advantage, to SME’s and other interested firm’s outside of the Nordic countries. It has been identified that using the Global Reporting Initiative reporting framework enhances partnerships in businesses that adopt and use its index to the extent where it becomes integrated into their management chains and business strategies. The more comprehensively a firm discloses its non-financial performances with relation to the GRI framework, the more integrated reports appear to become. The standardisation of the accurate reporting and disclosure used from the GRI G3.1 varies greatly just between three firms in the same sector and region.

As companies discover the monetary benefits of a positive environmental image, a proliferation of green imaging confounds the public sphere. The consequence becomes the disarticulation of terms like environmental excellence, sustainable development, and minimum environmental harm. Because the oversaturation of greening efforts has elicited public distrust, stakeholders need timely and accurate information regarding environmental claims. As a major vehicle for communicating these efforts, corporate environmental reports (CERs) are laden with colorful and sublime images. This study examines the functionality of images found in CERs from 27 industry leaders, applying Sonja Foss’s tenets of visual rhetorical analysis to identify the nature and function of the images and offer an evaluation based on emergent themes. Because images are increasingly important to corporate transparency, the study concludes with several best practice recommendations to serve as ethical image design strategies and to reflect the ways companies address impactful operations.

The city of Kumasi in Ghana struggles with a number of environmental issues, including excessive road traffic, air and water pollution, flooding, and inadequate solid waste management. If there is a group that is directly affected by these issues, it certainly is the city’s population. At the same time, the people of Kumasi—who are the constituents of the local administration, called KMA—have few to none means of obtaining objective information about the state of the urban environment, and therefore no way of holding the city administration accountable concerning environmentally relevant decisions. This case study aims to explore the possibility of alleviating this transparency issue by creating an ‘environmental information system’ (EIS) for the city. The term EIS in this context denotes an information system which can be used to publish environmental information on the web, to be utilised by students, professionals, NGOs, and the general public. The case study seeks to provide answers to two research questions: What are the software requirements for an EIS for Kumasi? And: How can free software be used to satisfy these requirements? The case study takes an approach based on Soft Systems Methodology and agile software development techniques to explore the software requirements. As part of the study, a prototype of the EIS was developed in order to explore the requirements even more, and in order to determine the applicability of currently available free software. The results of the requirements analysis include the following observations: geographical information is essential in presenting the city’s environmental issues, therefore the EIS is based on geographic information system (GIS) software and techniques; the information should be presented to the public in an easy-to-use and easy-to-understand way in order to reach the largest possible percentage of the target group; the environmental information that is available at local institutions (such as the largest local university KNUST, the city administration, and the Environmental Protection Agency) is scarce and semantically and syntactically heterogeneous—therefore, the EIS must be able to consolidate such information in order to present it in an easy-to-understand way; many of the involved actors have no or little knowledge in GIS techniques, therefore the EIS must be usable without such knowledge. In the implementation process, heavy use was made of free software components: GeoServer for publishing geographical data using WMS and WFS; PostgreSQL with the PostGIS extension for data storage; JPA/Hibernate for storing metadata in PostgreSQL; Spring MVC, jQuery UI and many other libraries for creating a user-friendly web application; OpenLayers for displaying and editing geographical data in the web application; GeoTools for handling geographical data on the server-side. During implementation, actual environmental information was entered into the EIS in order to provide a realistic semantic environment for the agile development process. The study concludes that—while the implemented prototype does not include all of the features which were identified as required, and while a ‘full’ soft systems analysis (as opposed to the ‘soft systems perspective’ which was applied) would have led to a more complete picture of the software’s organisational environment—the implementation of an environmental information system for Kumasi, based solely on free software, is viable in the current technical and organisational environment. KNUST is foreseen to be an adequate organisation to manage the development and operation of the system, since the necessary technical knowledge is available. The successful operation of the EIS relies on environmental information being provided by data producers such as the KMA, the EPA, the Ghana Statistical Service, and various departments at KNUST.

Laser-atom interactions create atomic coherence and large nonlinear atomic polarization. We investigate resonant laser-atom interactions to generate large nonlinearities and control them using magneto-optical fields. Coherent control of high-order susceptibilities and magneto-optical rotation are demonstrated. Experiments are supported by theoretical studies that effectively describe the observed phenomena. It is shown that a new coherent field, with polarization orthogonal to a weak signal field, can be parametrically generated via an all-resonant four-wave-mixing process. This is demonstrated in a double-ladder system having two intermediate states between a ground and an excited state. It is shown that the parametricgeneration process can be coherently controlled by coupling lasers and magnetic fields. It is theoretically established that the underlying physics is a resonant three-photon process with a wide domain of control parameters. Electromagnetically induced transparency (EIT), where absorption of a weak probe is suppressed via quantum interference, is demonstrated in a usual three-level ladder system. It is observed that in contrast with EIT in a usual ladder system, addition of a second channel helps to suppress the absorption of two weak probe fields in the double-ladder system. The resulting enhancement of transmission in two different channels is due to gain caused by three-photon processes. Coherent control is strongly limited by coherence lifetime, which is the inverse of the dephasing rate. A lambda-system, having two ground states coupled to a common excited state by lasers, can generate a new eigen (dark)-state that is transparent to incoming fields and hence suppresses fluorescence. However, ground-state dephasing perturbs the dark state. A new method for measuring the ground-state dephasing rate from fluorescence signals is proposed and a proof-of-principle experiment demonstrated. While two laser fields in a lambda-system are resonant with their respective transitions, the atomic polarizations are very sensitive to an applied magnetic field. This effect can be used for optical magnetometry. The degree of sensitivity of the magnetometer is determined by two competing parameters–atomic density and laser intensity. It is shown experimentally that the optimal sensitivity reaches saturation, which is contrary to the idea that sensitivity increases indefinitely with an increase in the above parameters.

Coherent nonlinear effects such as Electromagnetically Induced Transparency (EIT), Coherent Population Trapping (CPT), and Slow light are studied in thermal Rb vapor by both continuous and pulsed laser fields. This work primarily includes three parts: (I) mode-locked rubidium laser and its applications (II) enhanced coupling between optical and sound waves in the forward direction via ultra-slow light (III) optical steering via ultra-slow light in rubidium vapor. In part(I), I describe the construction and study of a mode-locked rubidium laser operating at the Rb D1 line using an active mode-locking technique inside the laser cavity. The mode-locked laser field is used to observe coherent effects in a dense rubidium gas. In part(II), I experimentally demonstrate enhanced acoustic-optic coupling that occurs when the velocity of sound is close to the group velocity of light. Dragging of the light by effective motion of the gas in a Rb cell is the origin of enhanced coupling. Good agreement between theory and experiment is found. In part(III), I experimentally demonstrate optical beam deflection in coherently driven rubidium vapor due to the steep refraction index profile in the region of EIT.

This study examines whether corporate transparency about a restatement influences the Securities and Exchange Commission's (SEC) decision to issue an enforcement action. I consider corporate transparency to be higher when firms initiate an independent investigation into the restatement, display the restatement in a more prominent press release location, and/or report the restatement in a more visible SEC filing (i.e., Form 8-K). My sample of restatement observations spans nine years, 1997-2005, and is taken from the databases compiled by the General Accounting Office. For each restatement observation, I hand-collect information on SEC enforcement actions from the SEC's website and information on corporate transparency from company press releases and SEC filings. In order to determine the influence of corporate transparency, I develop a model predicting which restatement firms will be sanctioned by the SEC that includes measures of restatement severity, restatement characteristics, firm characteristics, and all three measures of corporate transparency. I find that, on average, greater restatement transparency increases the likelihood of an SEC sanction. This result is strongest before the Sarbanes-Oxley Act of 2002 (SOX), where all three proxies for corporate transparency are positive and significant predictors of SEC enforcement actions. After SOX, however, more visible SEC filings decrease the likelihood of an SEC sanction, suggesting that the SEC rewards this type of transparent behavior. In addition, the SEC also rewards corporate transparency by reducing monetary penalties when an enforcement action is issued. These results extend prior research (Bowen et al. 2005; Files et al. 2008; Gordon et al. 2008; Myers et al. 2008) by providing the first evidence on how corporate transparency affects the SEC's decision to issue an enforcement action. The results may be useful to managers of restating firms and academics researching SEC enforcement actions.