The main purpose of this paper is to study the mean value properties of thesecond Smarandache pseudo-odd number sequence and pseudo-even number sequence, andgive some interesting asymptotic formula for them.
A Verifiably Encrypted Signature (VES) plays an essential role in the construction of a fair data exchange. The paper proposes an Identity-based Proxy Verifiably Encrypted Signature (IPVES) to combine the advantages o...A Verifiably Encrypted Signature (VES) plays an essential role in the construction of a fair data exchange. The paper proposes an Identity-based Proxy Verifiably Encrypted Signature (IPVES) to combine the advantages of a proxy signature and a VES in order to delegate the signing capability of the VES of an entity called the original signer to another entity, called the proxy signer. In this IPVES scheme, the original signer delegates his/her signing capability to the proxy signer. The proxy signer issues a signature by using a proxy signing key, encrypts the signature under a designated public key, and subsequently convinces a verifier that the resulting ciphertext contains such a signature. We prove that the proposed IPVES scheme is secure in a random oracle model under the computational Diffie-Hellman assumption.展开更多
Markets can get the confidence of investors enhancing the quality of governance and audit systems surrounding a firm. Financial reporting is a main component of them, being the basis for information necessary to inves...Markets can get the confidence of investors enhancing the quality of governance and audit systems surrounding a firm. Financial reporting is a main component of them, being the basis for information necessary to investors＇ decisions. Managers have a chance to manipulate information provided in financial statements, in order to offer a better image of a firm to its potential and effective investors. The objective of this study is to evaluate the possibility of detecting extreme cases of earnings management and to check the predictive ability of the discretionary accruals models on the event of fraudulent earnings restatement. Through the abuse of reporting incentives, a manager gives out false information that should be averted and punished by regulators in a fair market system. The authors check the efficacy of different earnings management detection models in predicting discretionary manipulations and study the correlation between the frequency of manipulation and the event of fraud.展开更多
After five years of construction,the Shanghai Disney Resort finally opened its doors to the public on June 16,drawing gigantic crowds of excited visitors.Theme parks are becoming an increasingly popular form of entert...After five years of construction,the Shanghai Disney Resort finally opened its doors to the public on June 16,drawing gigantic crowds of excited visitors.Theme parks are becoming an increasingly popular form of entertainment in China.The clamor for them has led to the construction of a range of parks,展开更多
文摘The main purpose of this paper is to study the mean value properties of thesecond Smarandache pseudo-odd number sequence and pseudo-even number sequence, andgive some interesting asymptotic formula for them.
基金National Natural Science Foundation of China under Grant Nos.10371070 and 10671121the Foundation of Shanghai Education Committee for Shanghai Prospective Excellent Young Teachers,the Youth Foundation of Shanghai Education Committee,and Magnolia Grant of Shanghai Sciences and Technology Committee
文摘Some general formulas in the Sato theory related to the nonisospectral KP and mKP hierarchies are derived for simplifying calculations.
基金supported partially by the Projects of National Natural Science Foundation of China under Grants No.61272501 the National Key Basic Research Program （NK-BRP）（973 program）under Grant No.2012CB315900 the Specialized Research Fund for the Doctoral Program of Higher Education under Grant No.20091102110004
文摘A Verifiably Encrypted Signature (VES) plays an essential role in the construction of a fair data exchange. The paper proposes an Identity-based Proxy Verifiably Encrypted Signature (IPVES) to combine the advantages of a proxy signature and a VES in order to delegate the signing capability of the VES of an entity called the original signer to another entity, called the proxy signer. In this IPVES scheme, the original signer delegates his/her signing capability to the proxy signer. The proxy signer issues a signature by using a proxy signing key, encrypts the signature under a designated public key, and subsequently convinces a verifier that the resulting ciphertext contains such a signature. We prove that the proposed IPVES scheme is secure in a random oracle model under the computational Diffie-Hellman assumption.
文摘Markets can get the confidence of investors enhancing the quality of governance and audit systems surrounding a firm. Financial reporting is a main component of them, being the basis for information necessary to investors＇ decisions. Managers have a chance to manipulate information provided in financial statements, in order to offer a better image of a firm to its potential and effective investors. The objective of this study is to evaluate the possibility of detecting extreme cases of earnings management and to check the predictive ability of the discretionary accruals models on the event of fraudulent earnings restatement. Through the abuse of reporting incentives, a manager gives out false information that should be averted and punished by regulators in a fair market system. The authors check the efficacy of different earnings management detection models in predicting discretionary manipulations and study the correlation between the frequency of manipulation and the event of fraud.
文摘After five years of construction,the Shanghai Disney Resort finally opened its doors to the public on June 16,drawing gigantic crowds of excited visitors.Theme parks are becoming an increasingly popular form of entertainment in China.The clamor for them has led to the construction of a range of parks,
