Relying on research from social psychology and business ethics, this article argues that the current massive regulatory regime surrounding the attempts to curb what is perceived to be damaging conflicts of interests in the financial industry is based on misguided assumptions, and that the trend of increasing detailed rule-making, supervision and sanctioning in this area might be counter-effective.

Conflicts of Interest in Finance and Auditing: Can They Be Successfully Regulated, and Does Disclosure Minimize Them?

Safety accident analysis of power transmission and substation projects based on association rule mining.

The construction industry has high accident rates. The sector is exploring various tools to improve safety management, training, and awareness to achieve zero accidents. This work focuses on extended reality (XR), which encompasses virtual reality (VR), augmented reality (AR), and mixed reality (MR) technologies. Several authors have developed training experiences for construction safety in XR environments with positive conclusions about their effectiveness. However, there is no standardization regarding the evaluation methods used in the sector, and many experiences do not use any method. This lack is critical, as whenever the aim is to evaluate the degree of awareness of security issues, the implementation of evaluation systems is indispensable to make known the methods used in the literature to evaluate the effectiveness of the experiences and represent support for future research. This research identifies developments in XR experiences and analyzes the validation methods through a systematic review using the PRISMA methodology. It identifies two evaluation methods, objective and subjective, which are each broken down into four categories. The results show the types of evaluation, safety-related purposes, and safety application objectives used by the database classification.

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Critical Analysis of the Evaluation Methods of Extended Reality (XR) Experiences for Construction Safety

Within the public sector, conflicts of interest challenge the objectivity of public officials, threaten the outcome of public decisions, and create opportunities for corruption. Governments worldwide use various types of artifacts to address this problem: laws and regulations, the political market, and more recently, information system artifacts. Even though these types of artifacts have been in place for many years in various countries, the conflict of interest problem has intensified. The problem has recently been recognized as a worldwide governance problem. Disclosure Systems are a mainstream instrument to address the conflict of interest problem. Public officials are obliged by law to disclose information regarding their assets, sources of income, outside activities, participation in firms, debts, gifts, among other interests. This information is collected, registered, and verified by official monitoring bodies. Besides these traditional artifacts, a new wave of Information System Artifacts is arising, triggered by the advancement of IT tools. Our PhD research project regards the use, design, and effectiveness of such Information System artifacts to address the conflict of interest problem.

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Daniel Zavaleta Salinas

Papers

Critical Analysis of the Evaluation Methods of Extended Reality (XR) Experiences for Construction Safety

Towards Integrity Machines: Design Theory for Information Systems addressing Conflicts of Interest in the Public Sector