Legislation generally requires public agencies to account for their activity to the public. Among the many duties imposed by legislatures around the world are requirements for transparency in procurement of services, budgeting and presentation of accounts. However, agencies in countries with high corruption problems have trouble complying with the legislation, especially in smaller agencies. Moreover, it is typically infeasible for national auditors to audit all the accounts rendered, and instead, they select a small sample for audit based on their level of risk. Another problem is that the presentation of accounts occurs once a year for all agencies, leading to a seasonal demand with significant lag time between auditing and accounting period. In this study, we present a non-technical framework based on the emerging technology of blockchain that could be a solution to all these concerns. We apply it within the context of Brazilian legislation and the Federal Court of Accounts of Brazil (TCU), although the proposal is applicable across a wide range of countries facing severe corruption.

PurposeA sustainable transportation system should represent a win-win situation: minimizing transport's impact on the environment and reducing natural disasters' effects on transportation. A well-distributed set of rain gauges is crucial for monitoring services in smart cities. However, those services should consider the uncertainties about the registers of rainfall impacts. In this paper, the authors present a case study of optimal rain gauge location based on an actual database of rainfall events with impacts on urban mobility in the city of Sao Paulo (Brazil).Design/methodology/approachThis paper presents a maximal covering location formulation and proposes a robustness analysis considering spatial location perturbations.FindingsIn this case study, the robustness of the objective function is above 99.99%. The robustness for the number of covered demand points is 88.93%, and the frequency associated with every candidate is between 11.71% and 69.49%.Originality/valueIncorporating spatial uncertainties on coverage problems is essential to provide stakeholders more realistic supporting tools and to draw different possible scenarios.

Legislation generally requires public agencies to account for their activity to the public. Among the many duties imposed by legislatures around the world are requirements for transparency in procurement of services, budgeting and presentation of accounts. However, agencies in countries with high corruption problems have trouble complying with the legislation, especially in smaller agencies. Moreover, it is typically infeasible for national auditors to audit all the accounts rendered, and instead, they select a small sample for audit based on their level of risk. Another problem is that the presentation of accounts occurs once a year for all agencies, leading to a seasonal demand with significant lag time between auditing and accounting period. In this study, we present a non-technical framework based on the emerging technology of blockchain that could be a solution to all these concerns. We apply it within the context of Brazilian legislation and the Federal Court of Accounts of Brazil (TCU), although the proposal is applicable across a wide range of countries facing severe corruption.

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