Keeping citizens, companies, and organizations informed by Web KnowARR

For the main part, electronic government (or e-government for short) aims to put digital public services at disposal for citizens, companies, and organizations. To that end, in particular, e-government comprises the application of Information and Communications Technology (ICT) to support government operations and provide better governmental services (Fraga, 2002) as possible with traditional means. Accordingly, e-government services go further as traditional governmental services and aim to fundamentally alter the processes in which public services are generated and delivered, after this manner transforming the entire spectrum of relationships of public bodies with its citizens, businesses and other government agencies (Leitner, 2003). To implement this transformation, one of the most important points is to inform the citizen, business, and/or other government agencies faithfully and in an accessible way. This allows all the partaking participants of governmental affairs for a transition from passive information access to active participation (Palvia and Sharma, 2007). In addition, by a corresponding handling of the participants' data, a personalization towards these participants may even be accomplished. For instance, by creating significant user profiles as a kind of participants' tailored knowledge structures, a better-quality governmental service may be provided (i.e., expressed by individualized governmental services). To create such knowledge structures, thus known information (e.g., a social security number) can be enriched by vague information that may be accurate to a certain degree only. Hence, fuzzy knowledge structures can be generated, which help improve governmental-participants relationship. The Web KnowARR framework (Portmann and Thiessen, 2013; Portmann and Pedrycz, 2014; Portmann and Kaltenrieder, 2014), which I introduce in my presentation, allows just all these participants to be automatically informed about changes of Web content regarding a- respective governmental action. The name Web KnowARR thereby stands for a self-acting entity (i.e. instantiated form the conceptual framework) that knows or apprehends the Web. In this talk, the frameworks respective three main components from artificial intelligence research (i.e. knowledge aggregation, representation, and reasoning), as well as its specific use in electronic government will be briefly introduced and discussed.

Heterogeneous Beliefs and the Demand for D&O Insurance by Listed Companies

This paper introduces a new rationale for the existence of “Directors’ and Officers’” (D&O) insurance. We use a model with volatile stock markets where shareholders design compensation schemes that incentivize managers to stimulate short-term increases in stock prices that do not maximize long run stock market value. We show that D&O insurance provides a convenient instrument for the initial shareholders of a company to take advantage of differences in beliefs between insiders and outsiders in capital markets. The empirical results support the idea that both the insurance coverage and the premium are higher in the presence of new shareholders and volatile markets. The results prove robust in various empirical model specifications.

Worksite Tobacco Prevention: A Randomized, Controlled Trial of Adoption, Dissemination Strategies, and Aggregated Health-Related Outcomes across Companies

Evidence based public health requires knowledge about successful dissemination of public health measures. This study analyses (a) the changes in worksite tobacco prevention (TP) in the Canton of Zurich, Switzerland, between 2007 and 2009; (b1) the results of a multistep versus a “brochure only” dissemination strategy; (b2) the results of a monothematic versus a comprehensive dissemination strategy that aim to get companies to adopt TP measures; and (c) whether worksite TP is associated with health- related outcomes. A longitudinal design with randomized control groups was applied. Data on worksite TP and health-related outcomes were gathered by a written questionnaire (baseline

Scaling the Costs of 404 Testing to Fit the Needs of Small Public Companies

In July of 2002, the Sarbanes-Oxley Act was passed by Congress, including section 404 which requires the auditors to test and opine on the company's internal controls. Since that time there has been much debate about whether the intended benefits of increased investor confidence and financial statement transparency trump the unexpectedly high compliance costs, especially for public companies with market-caps less than $75 million. Before these companies begin complying in the upcoming year, interest groups are calling for the requirements to be 'scaled' to better fit the needs of these companies. While auditors already are expected to scale their audit approach to each individual client, more must be done to significantly decrease the costs in order to reverse the trend of small companies foregoing listing on U.S. capital markets. Increased guidance from the PCAOB, SEC, and other related parties could help the small-cap companies and their auditors be aware of best practices. Also, exempting industries that already follow similar guidelines or are significantly injured by the compliance requirements could help. Lastly, the controversial proposal of rotational audits could be put in place if the affected parties cooperate to remove the undue burden on these small-cap companies. Without some form of significant action, the investors could soon lose the ability to buy small-cap companies in U.S. markets.

THE RECOVERY OF ENTEROPATHOGENS FROM CONTAMINATED COOKED FOODS AT HOLDING TEMPERATURES

Hot foods served in foodservice establishments, institutions and homes, have always been regarded as safe, since cooking temperatures are more likely to kill the bacterial agents that may cause foodborne diseases. However, foods that are otherwise served hot have been epidemiologically incriminated for causing foodborne diseases. This situation arises due to the possible post-cooking food contamination. Post-cooking contamination of hot-held food is most threatening for it gives the contaminating agents the possibility of proliferation. On one hand, post-cooking contamination is least understood and on the other, hot-holding of food gives the consumer a false sense of freedom from foodborne diseases. In this study, the dynamics of food contamination before or after cooking and during hot-holding are discussed and a food contamination dynamics model is presented.^ The literature on foodborne cholera, cholera-like diarrhea, shigellosis and E. coli gastroenteritis together with the literature on the occurrence and growth of the causative enteropathogens; 01 V. cholerae, non-01 V. cholerae, S. sonnei, S. flexneri and E. coli were reviewed. The literature on the infective doses of these organisms were also cited.^ In the study, four cooked food types held hot at 40-60(DEGREES)C were deliberately contaminated with 01 V. cholerae, non-01 V. cholerae, S. sonnei, S. flexneri and E. coli, one at a time at each of the hot-holding temperatures. Tested food samples for the recovery of these enteropathogens were withdrawn at various time intervals of hot holding.^ The results showed bacterial recovery to decline with increasing temperature and with increasing hot-holding time within each holding temperature. All the bacterial types except V. cholerae were recovered even after holding the food at 60(DEGREES)C for one hour. V. cholerae was not recovered after hot-holding the food at 50-60(DEGREES)C at certain holding periods. After 48 hrs incubation, V. cholerae was recovered on TCBS agar plates that read negative after the initial 24 hrs of incubation. Effective hot-holding temperatures were determined for each of the food types contaminated by each of the bacterial types.^ Statistical analysis of the collected data showed temperature, bacterial type and their interaction to be significant in enteropathogen recovery. Food type and its interactions with temperature and bacterial type were found not significant. ^

Oil and gas companies' corporate social responsibility: Policies and HIV initiatives in Nigeria

This dissertation study describes the health and HIV related initiatives of multinational oil and gas companies that operate in Nigeria, perceptions of oil and gas company employees, oil and gas company leaders, and key informants from government, public health, community and the Nigerian business coalition on HIV. A mixed method approach was used. Study participants include employees and leaders that worked for multinational oil and gas companies operating in Nigeria and key informants residing in Nigeria. The oil and gas companies that were sampled all had initiatives in place that were consistent with accepted recommended best practices for companies responding to HIV. All of the companies provided comprehensive health and HIV services to employees and dependents; all had HIV initiatives in the community and had formed partnerships with government or NGO/civil societies. Study participants shared the perception that corporate social responsibility was integral to the oil and gas companies conducting business in Nigeria due to the economic gains of the companies from the country/communities and because of the negative impact that oil and gas exploration activities had on communities. Themes identified that played a role in oil and gas companies' response and how decisions were/should be made were: 'business interest', 'social or government influence', 'pressure to respond', and 'community factors'. The study produced information that can be used to inform and guide oil and gas companies' health and HIV initiatives in Nigeria.^

Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies

This paper concerns the measurement of the impact of tax differentials across countries on inflow of Foreign Direct Investment (FDI) by using comprehensive data on the foreign operations of U.S. multinational corporations that has been collected by the Bureau of Economic Analysis (BEA), the U.S. Department of Commerce. In particular, this research focuses on examining: (1) how responsive FDI locations are to tax differentials across countries, (2) how different the tax effect on FDI inflow is between developed and developing countries, and (3) whether investment location decisions have become more or less sensitive to tax differences between countries over time ranging from the late 1990s to the early 2000s. Estimation results suggest that high rates of corporate income taxation are associated with reduced foreign assets of U.S. multinational firms in all industries by decreasing the return to foreign asset investment. Further, foreign assets of U.S. multinationals in all industries have become more responsive to non-income tax differentials across countries than to income tax differences from 1999 to 2004. Empirical estimates also indicate that foreign investment by American firms is associated with higher tax sensitivity more in developed countries than in those that are developing.

Antecedentes del comportamiento colaborativo en la empresa: el caso de los blogs corporativos. Antecedents of collaborative behavior in companies: an analysis of the use of corporate blogs

La implementación exitosa de herramientas colaborativas en las empresas exige de los empleados un comportamiento colaborativo adecuado. Este trabajo presenta una caracterización del compotamiento colaborativo a través del uso de blogs corporativos,identificando sus antecedentes y analizando la influencia relativa de éstos en el comportamiento colaborativo de 86 empleados del departamento de Sistemas de Información de una gran empresa industrial localizada en España. Los resultados indican que entre los antecedentes identificados, el altruismo,los objetos comunes y la confianza mutua predicen positivamente el comportamiento colaborativo,mientras que el sentdio de pertenecencia a una comunidad,la reputación y la reciprocidad no lo hacen.

CSR Policies: Effects on Labour Productivity in Spanish Micro and Small Manufacturing Companies

This paper analyses empirical evidence of efforts to enable Spanish micro and small manufacturing companies to boost their labour productivity rates through the development of the main pillars of their corporate social responsibility (CSR) policies. This study aims to develop new approaches and sensibilities towards work from an ethical, values (virtues) and CSR perspective, showing how internal dimensions of CSR, such those related to relationships with employees and responsibility in processes and product quality, can improve labour performance and labour efficiency, thereby contributing to a better society. The results of a sample of 929 small businesses indicate that the social responsibility policies that most contributed to a short-term increase in labour productivity are those related to internal aspects of the company, in particular its involvement in the quality of processes and products, promotion of innovation and employee care. However, the impact on labour productivity of CSR policies related to external factors, such as relationship with stakeholders and environmental concern, could not be empirically proven in this paper.

Control de movimientos en presas de hormigón mediante DGPS. Comparación con otros métodos de auscultación e implicaciones para la seguridad. Estudio de caso en la presa de La Aceña (Ávila)

Las normativas que regulan la seguridad de las presas en España han recogido la necesidad de conocer los desplazamientos y deformaciones de sus estructuras y cimientos. A día de hoy, son muchas las presas en explotación que no cuentan con un sistema de auscultación adecuado para controlar este tipo de variables, ya que la instalación de métodos clásicos de precisión en las mismas podría no ser viable técnicamente y, de serlo, supondría un coste económico importante y una dudosa garantía del proceso de ejecución de la obra civil correspondiente. Con el desarrollo de las nuevas tecnologías, la informática y las telecomunicaciones, han surgido nuevos sistemas de auscultación de desplazamientos. Los sistemas GPS actuales, diseñados para el control de estructuras, guiado de maquinaria, navegación y topografía, estabilidad de taludes, subsidencias, etc. permiten alcanzar precisiones centimétricas. El sistema de control de movimientos basado en la tecnología DGPS (GPS diferencial) combinada con un filtro estadístico con el que se alcanzan sensibilidades de hasta ±1 mm en el sistema, suficientes para una auscultación normal de presas según los requerimientos de la normativa actual. Esta exactitud se adapta a los desplazamientos radiales de las presas, donde son muy comunes valores de amplitudes en coronación de hasta 15 mm en las de gravedad y de hasta 45 mm en el caso de las presas bóveda o arco. La presente investigación tiene por objetivo analizar la viabilidad del sistema DGPS en el control de movimientos de presas de hormigón comparando los diferentes sistemas de auscultación y su correlación con las variables físicas y las vinculadas al propio sistema GPS diferencial. Ante la necesidad de dar respuesta a estas preguntas y de validar e incorporar a la mencionada tecnología en la ingeniería civil en España, se ha llevado a cabo un estudio de caso en La Aceña (Ávila). Esta es una de las pocas presas españolas que se está controlando con dicha tecnología y de forma simultánea con los sistemas clásicos de auscultación y algunos otros de reciente aplicación La presente investigación se ha organizado con idea de dar respuesta a varias preguntas que el explotador de presas se plantea y que no se analizan en el estado del arte de la técnica: cómo hacer la configuración espacial del sistema y cuáles son los puntos necesarios que se deben controlar, qué sistemas de comunicaciones son los más fiables, cuáles son los costes asociados, calibración del software, vida útil y mantenimientos requeridos, así como la posibilidad de telecontrolar los datos. Entre las ventajas del sistema DGPS, podemos señalar su bajo coste de implantación y posibilidad de controlarlo de forma remota, así como la exactitud y carácter absoluto de los datos. Además, está especialmente indicado para presas aisladas o mal comunicadas y para aquellas otras en las que el explotador no tiene referencia alguna de la magnitud de los desplazamientos o deformaciones propias de la presa en toda su historia. Entre los inconvenientes de cualquier sistema apoyado en las nuevas tecnologías, destaca la importancia de las telecomunicaciones ya sea en el nivel local en la propia presao desde su ubicación hasta el centro de control de la explotación. Con la experiencia alcanzada en la gestión de la seguridad de presas y sobre la base de la reciente implantación de los nuevos métodos de auscultación descritos, se ha podido analizar cada una de sus ventajas e inconvenientes. En el capítulo 5, se presenta una tabla de decisión para el explotador que servirá como punto de partida para futuras inversiones. El impacto de esta investigación se ha visto reflejado en la publicación de varios artículos en revistas indexadas y en el debate suscitado entre gestores y profesionales del sector en los congresos nacionales e internacionales en los que se han presentado resultados preliminares. All regulations on the safety of dams in Spain have collected the need to know the displacements and deformations of the structure and its foundation. Today there are many dams holding not have an adequate system of auscultation to control variables such as the installation of classical methods of precision in the same might not be technically feasible, and if so, would cost important economic and guarantee the implementation process of the dubious civil works. With the development of new technologies, computing and telecommunications, new displacements auscultation systems have emerged. Current GPS systems designed to control structures, machine guidance, navigation and topography, slope stability, subsidence, etc, allow to reach centimeter-level accuracies. The motion control system based on DGPS technology applies a statistical filter that sensitivities are achieved in the system to ± 1 mm, sufficient for normal auscultation of dams as required by current regulations. This accuracy is adapted to the radial displacement of dams, which are common values in coronation amplitudes up to 15 mm in gravity dams and up to 45 mm in arch or arc dams. This research aims to analyze the feasibility of DGPS system in controlling movements of concrete dams, comparing the different systems auscultation and its correlation with physical variables and linked to differential GPS system itself. Given the need to answer this question and to validate and incorporate this technology to civil engineering in Spain, has conducted a case study in real time at the dam La Aceña (Ávila). This dam is one of the few Spanish companies, which are controlling with this technology and simultaneously with the classic auscultation systems and some other recent application. This research has been organized with a view to responding to questions that the dam operator arises and in the state of the art technique not discussed: how to make spatial configuration of the system and what are the necessary control points what communication systems are the most reliable, what are the associated costs, calibration software, service life and maintenance requirements, possibility of monitoring, etc. Among the advantages we can point to its low cost of implementation, the possibility of remote, high accuracy and absolute nature of the data. It could also be suitable for those isolated or poorly communicated dams and those in which the operator has no reference to the magnitude of displacements or deformations own prey in its history. The disadvantages of any system based on the new technologies we highlight the importance of telecommunications, either locally or from this dam control center of the farm. With the experience gained in the management of dam safety and based on the recent introduction of new methods of auscultation described, it has been possible to analyze each of their advantages and disadvantages. A decision table for the operator, which will serve as a starting point for future investments is presented. The impact of research, has been reflected in the publication of several articles in refereed journals and discussion among managers and professionals in national and international conferences in which they participated.

Social companies as an innovative and sustainable way of solving social problems. A case study from Spain.

In the current context of economic crisis, there is an increasing need for new approaches for solving social problems without relying upon public resources. With this regard, social entrepreneurship has been arising as an important solution to develop social innovations and address social needs. Social entrepreneurs found new ventures that aim at solving social problems. The main purpose of this research is to identify the general profile of the social entrepreneurs and the main features of social companies, such as geographic scope, profit or non-profit approach, collaborative networks, decision making structure, and typologies of customers that benefit from their social actions.

From transparency to performance? Exploring how and why companies implement sustainability reporting practices.

Esta tesis se centra en el estudio de la implementación de prácticas de reporte de sostenibilidad (o RSC) en las empresas europeas. Estas prácticas han adquirido una relevancia notable a lo largo de los últimos 20 años, siendo utilizadas actualmente por el 93% de las 250 mayores empresas a nivel mundial y por más de 8000 organizaciones en total (de acuerdo a la base de datos de Global Reporting Initiative). Hasta la fecha, el considerable volumen de estudios existentes sobre las prácticas de reporte a nivel corporativo ha permitido caracterizar la influencia de una serie de factores externos (como la presión social o el comportamiento de organizaciones similares) a la hora de adoptar estas prácticas. Sin embargo, se dispone de mucho menos conocimiento respecto a las características internas que influyen en esta decisión, así como a la influencia de ambas causas (externas e internas) en la manera que el reporte se implementa una vez adoptado. Por tanto, esta tesis se centra en abordar estos dos aspectos. Para ello, se ha generado un marco conceptual que permite integrar ambas explicaciones para la adopción del reporte, combinando teorías institucionales (centradas en la influencia de fuerzas externas) y teorías organizativas (centradas en la eficiencia de una práctica a nivel de compañía). De manera análoga al ámbito de la RSC, en el cual existe una diversidad de contribuciones que reconocen la importancia de los factores externos y los factores internos (estratégicos) a la hora de impulsar estas prácticas, el marco conceptual generado tiene por objetivo propiciar un entendimiento más completo de las prácticas de reporte a nivel de compañía. De forma adicional al marco conceptual se han formulado también una serie de hipótesis específicas que relacionan la existencia de determinantes externos e internos y las distintas estrategias de implementación del reporte en cada organización.