Inducing information transparency: The roles of gray market and dual-channel

AbstractThe use of alternative channel materials such as germanium [1,2] and strained silicon (ε-Si) [3-5] is increasingly being considered as a method for improving the performance of MOSFETs. While ε-Si grown on relaxed Si1-x Gex is drawing closer to widespread commercialization, it is currently believed that almost all of the performance benefit in CMOS implementations will derive from the enhanced mobility of the n -MOSFET [5]. In this paper, we demonstrate that ε-Si p -MOSFETs can be engineered to exhibit mobility enhancements that increase or remain constant as a function of inversion density. We have also designed and fabricated ε-Si / ε-Ge dual-channel p -MOSFETs exhibiting mobility enhancements of 10 times. These p -MOSFETs can be integrated on the same wafers as ε-Si n -MOSFETs, making symmetric-mobility CMOS possible.

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MPC Control and Simulation of a Mixed Recovery Dual Channel Closed-Loop Supply Chain with Lead Time

2020 39th Chinese Control Conference (CCC) ◽

10.23919/ccc50068.2020.9188623 ◽

2020 ◽

Author(s):

Haifeng Guo ◽

Bai Li

Keyword(s):

Supply Chain ◽

Lead Time ◽

Closed Loop ◽

Closed Loop Supply Chain ◽

Dual Channel

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THE USE OF FORCE MAJEURE BY ATTORNEY AGAINST TAXATION CRIME

Hang Tuah Law Journal ◽

10.30649/htlj.v2i2.69 ◽

2018 ◽

Vol 2 (2) ◽

pp. 182

Author(s):

Adnan Hamzah ◽

Muhammad Djafar Saidi ◽

Amir Ilyas

Keyword(s):

Use Of Force ◽

Normative Study ◽

Information Transparency ◽

South Sulawesi ◽

Additional Investigation ◽

Force Majeure ◽

Directorate General ◽

Financial Losses

<p>This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force majeure by attorney against taxation crime might come from legal and non-legal factors. The former involved confusing phrase of ‘investigation termination’ by attorney and the light different view on state financial losses between under Corruption Law and under General Act of Taxation, and the later involved the professionalism of attorney and information transparency. </p>

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Information publicity and transparency of budget process in the consolidated territorial communities of Lvivska oblast: estimation and ways of improvement

Socio-Economic Problems of the Modern Period of Ukraine ◽

10.36818/2071-4653-2019-1-9 ◽

2019 ◽

pp. 46-52

Author(s):

Olha Zhabynets

Keyword(s):

Personal Responsibility ◽

Local Level ◽

Financial Information ◽

Reform Process ◽

Budget Process ◽

Timely Manner ◽

Public Authorities ◽

Information Transparency ◽

Key Indicator ◽

Disclosure Of Information

In the process of decentralization in Ukraine, the information transparency of the management becomes important, which implies the openness and accessibility of information for all members of society. It reflects the current and perspective states of the reform process. Decentralization means not only a transferring of powers, but also financial resources and responsibilities from public authorities to local authorities. So the information publicity and transparency of the budget process should become the key indicator to estimate the effectiveness of the management of the finances of the consolidated territorial communities (CTCs). The purpose of the article is to evaluate and propose ways to increase the information publicity and transparency of the budget process at the local level. The author analyzes the implementation of the requirements of the Ukrainian legislation about informational publicity and transparency of the budget process in the CTCs of Lvivska oblast established in 2015-2017 and shows positive and negative moments in displaying of financial information on CTCs’ sites. A number of measures are proposed to increase the information publicity and transparency of the budget process at the local level. The author considers that in order to ensure publicity and transparency of the budget process in the CTCs of Lvivska oblast it is necessary: to unify and maximally simplify the mechanism of access of CTCs’ members to financial information through the standardization of the procedure for disclosure of information about the budget process; to increase the personal responsibility of the heads of the CTCs for the lack of financial information that is due to be published on the site of communities; to continuously monitor the availability and updating of information about the budget process on the CTCs’ sites in order to respond in a timely manner to the appearance of possible negative trends; to take preventive measures with the use of appropriate sanctions (fine, removal from office, etc.) in cases of delaying the submission of actual financial information to the site of CTCs, the disclosure of information in its entirety, the discovery of unreliability of financial information or other manipulations with figures or financial documents filed on CTCs’ website.

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