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Transparent and Accountable Training Data Sharing in Decentralized Machine Learning Systems
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作者 Siwan Noh Kyung-Hyune Rhee 《Computers, Materials & Continua》 SCIE EI 2024年第6期3805-3826,共22页
In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,... In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system. 展开更多
关键词 Decentralized machine learning data accountability dataset sharing
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Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China
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作者 Yu Xia 《Chinese Journal of Population,Resources and Environment》 2024年第2期167-175,共9页
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr... As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers. 展开更多
关键词 accountability audit Difference-in-differences model Environmental regulation Industrial structure adjustment Quasi-natural experiment
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Accountable capability improvement based on interpretable capability evaluation using belief rule base
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作者 LI Xuan JIANG Jiang +2 位作者 SUN Jianbin YU Haiyue CHANG Leilei 《Journal of Systems Engineering and Electronics》 SCIE CSCD 2024年第5期1231-1244,共14页
A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and opt... A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and optimized.Then,the key sub-capabilities are identified by quantitatively calculating the contributions made by each sub-capability to the overall capability.Finally,the overall capability is improved by optimizing the identified key sub-capabilities.The theoretical contributions of the proposed approach are as follows.(i)An interpretable capability evaluation model is constructed by employing BRB which can provide complete access to decision-makers.(ii)Key sub-capabilities are identified according to the quantitative contribution analysis results.(iii)Accountable capability improvement is carried out by only optimizing the identified key sub-capabilities.Case study results show that“Surveillance”,“Positioning”,and“Identification”are identified as key sub-capabilities with a summed contribution of 75.55%in an analytical and deducible fashion based on the interpretable capability evaluation model.As a result,the overall capability is improved by optimizing only the identified key sub-capabilities.The overall capability can be greatly improved from 59.20%to 81.80%with a minimum cost of 397.Furthermore,this paper also investigates how optimizing the BRB with more collected data would affect the evaluation results:only optimizing“Surveillance”and“Positioning”can also improve the overall capability to 81.34%with a cost of 370,which thus validates the efficiency of the proposed approach. 展开更多
关键词 accountable capability improvement interpretable capability evaluation belief rule base(BRB).
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The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector
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作者 Moawiah Awad Alghizzawi Rosnia Masruki 《Journal of Modern Accounting and Auditing》 2024年第2期40-48,共9页
Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation ... Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan. 展开更多
关键词 public sector accrual accounting adoption information technology JORDAN
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Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal
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作者 Chiranjeewee Khadka Ghanshyam Pandey +1 位作者 Arbin Poudel Eva Cudnilova 《Management Studies》 2024年第3期146-171,共26页
The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implication... The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment. 展开更多
关键词 accounting mechanisms agricultural cooperatives financial management evaluation criteria and performance TRANSPARENCY
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The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation
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作者 Mohammad Abu Zraiq Rosnia Masruki 《Journal of Modern Accounting and Auditing》 2024年第3期73-88,共16页
IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,... IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study. 展开更多
关键词 IPSAS commitment to change transformational leadership government accountant Ministry of Finance Jordan
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Research on the Path of Transition from Financial Accounting to Management Accounting Under the Background of Big Data
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作者 Xiaoxia Li 《Proceedings of Business and Economic Studies》 2024年第5期112-117,共6页
Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to... Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting. 展开更多
关键词 Big data Financial accounting Management accounting
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From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting
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作者 Knut Henkel Jenny Lay-Kumar Christian Hiß 《Journal of Modern Accounting and Auditing》 2024年第2期49-71,共23页
Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance ... Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting. 展开更多
关键词 CO_(2)accounting CO_(2)emissions CSRD ESG(Environmental Social Governance) ESG bookkeeping ESG provision ESG asset ESRS integrated financial reporting internalisation of external effects connectivity monetisation of ESG issues sustainability sustainability indicators negative emissions sequestration performance Sustainable Performance accounting(SPA)
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Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises
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作者 Jie Jin Jiajie Mu 《Proceedings of Business and Economic Studies》 2024年第1期45-50,共6页
With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakt... With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey. 展开更多
关键词 Management accounting Industry-finance integration Management reporting Cost management
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The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts
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作者 Dan Wu 《Proceedings of Business and Economic Studies》 2024年第4期202-206,共5页
This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting... This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors. 展开更多
关键词 Corporate governance Debt contracts Debt default Fair value accounting
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Analysis of Internal Control Management Problems in Hospital Finance and Accounting
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作者 Yan Wang 《Proceedings of Business and Economic Studies》 2024年第3期133-139,共7页
This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hos... This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment. 展开更多
关键词 Hospital accounting Internal control management Medical system reform Financial security Operational efficiency
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Valuation of forest carbon sinks in China within the framework of the system of national accounts 被引量:3
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作者 Ying Zhang Jiancheng Chen +1 位作者 Mingxing Hu Armin Offer 《Journal of Forestry Research》 SCIE CAS CSCD 2016年第6期1321-1328,共8页
To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national... To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts (SNA) and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product (eaGDP) for China's forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China's forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge. 展开更多
关键词 Carbon sequestration market China Economic development System of national accounts VALUATION
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Detecting Man-in-the-Middle Attack in Fog Computing for Social Media 被引量:1
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作者 Farouq Aliyu Tarek Sheltami +2 位作者 Ashraf Mahmoud Louai Al-Awami Ansar Yasar 《Computers, Materials & Continua》 SCIE EI 2021年第10期1159-1181,共23页
Fog computing(FC)is a networking paradigm where wireless devices known as fog nodes are placed at the edge of the network(close to the Internet of Things(IoT)devices).Fog nodes provide services in lieu of the cloud.Th... Fog computing(FC)is a networking paradigm where wireless devices known as fog nodes are placed at the edge of the network(close to the Internet of Things(IoT)devices).Fog nodes provide services in lieu of the cloud.Thus,improving the performance of the network and making it attractive to social media-based systems.Security issues are one of the most challenges encountered in FC.In this paper,we propose an anomalybased Intrusion Detection and Prevention System(IDPS)against Man-in-theMiddle(MITM)attack in the fog layer.The system uses special nodes known as Intrusion Detection System(IDS)nodes to detect intrusion in the network.They periodically monitor the behavior of the fog nodes in the network.Any deviation from normal network activity is categorized as malicious,and the suspected node is isolated.ExponentiallyWeighted Moving Average(EWMA)is added to the system to smooth out the noise that is typically found in social media communications.Our results(with 95%confidence)show that the accuracy of the proposed system increases from 80%to 95%after EWMA is added.Also,with EWMA,the proposed system can detect the intrusion from 0.25–0.5 s seconds faster than that without EWMA.However,it affects the latency of services provided by the fog nodes by at least 0.75–1.3 s.Finally,EWMA has not increased the energy overhead of the system,due to its lightweight. 展开更多
关键词 Fog computing man-in-the-middle attack intrusion detection system and prevention system network security social media
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Carbon emission reduction accounting method for a CCUS-EOR project 被引量:4
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作者 WANG Fang LIAO Guangzhi +3 位作者 SU Chunmei WANG Feng MA Jianguo YANG Yongzhi 《Petroleum Exploration and Development》 SCIE 2023年第4期989-1000,共12页
It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological ... It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects. 展开更多
关键词 CCUS-EOR carbon emission accounting accounting boundary baseline emission
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The evolution and enlightenment of water resourcesaccounting from accounts to balance sheet
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作者 FuHui Jian XiaoYu Song +1 位作者 LiLi Li WenQi Gao 《Research in Cold and Arid Regions》 CSCD 2016年第2期156-162,共7页
The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to imple... The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders’ of-office auditing system about natural resources assets. Water is one of the most essential nature resources of human beings; water resources accounting, as an important water resources management tool, is an essential part of compiling the natural resources balance sheet. In this paper, we provide a summary of the historic evolution of water resources accounting and analyze its application in some typical countries. Although water resources accounting and water resources balance sheet reflect different implications and focus, both require water resources accounts as the basis in system establishment. 展开更多
关键词 water resources water accounts water accounting water balance sheet
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Creative Accounting Does not Need to Equal Falsification of Accounts
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作者 Ryszard Kaminski 《Economics World》 2014年第4期272-280,共9页
The aim of this paper is to present different aspects of creativity in accounting. Firstly, since creative accounting allows to present a company's financial condition in a more favourable light, the "advantages" o... The aim of this paper is to present different aspects of creativity in accounting. Firstly, since creative accounting allows to present a company's financial condition in a more favourable light, the "advantages" of this creativity are identified. This is followed by the enumeration of negative aspects of creative accounting, to illustrate how creativity in accounting may help to falsify the true picture of a company's business. Next, the concept of creative accounting and aggressive accounting (the latter, identified rightly, with a financial and accounting fraud) is explained. Finally, methods that are commonly used to falsify accounts, as well as the premises for and the circumstances in which such criminal practices occur, are presented. The paper draws on the results of other scientific works (books and articles published in scientific journals) in which the main and most interesting views of other authors have been presented. A critical analysis method was employed, followed by a comparison of legal texts and legal acts. The scientific conclusion was conducted using the deduction, and, partially, the induction method. It has been shown that it is justified to differentiate in accounting between creativity that is allowable within the established legal limits and practice based upon the use of creativity in a manner contrary to law. Further, it has been concluded that where creativity in accounting goes beyond the limits unambiguously established by the law, it definitely carries attributes of an offence. It has been also noted that due to continuous changes in the functioning conditions of enterprises, the above mentioned limits cannot be fixed or rigid. Thus it is necessary to control and analyse the creativity of accounting and financial staff working in enterprises in order to adapt the binding regulations to the needs of current markets. 展开更多
关键词 accounting policy creative accounting aggressive accounting financial reports financial and accounting fraud
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The Influence of IAS/IFRS on the New OHADA General Chart of Accounts
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作者 Ivan Djossa Tchokote 《Journal of Modern Accounting and Auditing》 2019年第10期465-474,共10页
Accounting standardization in black African French-speaking countries is presented through two streams of research.The first stream presents the general chart of accounts common to all these countries as an accounting... Accounting standardization in black African French-speaking countries is presented through two streams of research.The first stream presents the general chart of accounts common to all these countries as an accounting model which reconciles the divergences between the Anglo-Saxon and continental approaches to accounting,and thereby satisfies the requirements of users of accounting information.The second stream considers that the convergence towards IAS/IFRS is a vital way of attracting international investors and increasing development.This article stands by the second perspective and analyzes the changes introduced in the PCG-OHADA(2017)compared to the PCG-OHADA(2000).It shows that the new provisions of the PCG-OHADA are mainly inspired by IAS 1,IAS 16,IAS 19,IAS 36,IAS 38,IAS 40,and IFRS 6. 展开更多
关键词 OHADA IFRS PCG accountING standards accountING HARMONIZATION
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Multiple hashes of single key with passcode for multiple accounts
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作者 LEE Kok-wah EWE Hong-tat 《Journal of Zhejiang University-Science A(Applied Physics & Engineering)》 SCIE EI CAS CSCD 2007年第8期1183-1190,共8页
A human's e-life needs multiple offline and online accounts. It is a balance between usability and security to set keys or passwords for these multiple accounts. Password reuse has to be avoided due to the domino ... A human's e-life needs multiple offline and online accounts. It is a balance between usability and security to set keys or passwords for these multiple accounts. Password reuse has to be avoided due to the domino effect of malicious administrators and crackers. However,human memorability constrains the number of keys. Single sign-on server,key hashing,key strengthening and petname system are used in the prior arts to use only one key for multiple online accounts. The unique site keys are derived from the common master secret and specific domain name. These methods cannot be applied to offline accounts such as file encryption. We invent a new method and system applicable to offline and online accounts. It does not depend on HTTP server and domain name,but numeric 4-digit passcode,key hashing,key strengthening and hash truncation. Domain name is only needed to resist spoofing and phishing attacks of online accounts. 展开更多
关键词 MANAGEMENT Memorability Key hashing Key strengthening Multiple accounts Information security
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Is Anarchism Inevitable? A Critique of Simmons' Treatment of Natural Duty Accounts of Political Obligation
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作者 Kibujjo M. Kalumba 《Journal of Philosophy Study》 2012年第4期223-231,共9页
Are citizens morally obligated to obey and support their states? "Political Obligations and Authority" is perhaps A. John Simmons' most comprehensive summary of his mature views on this enduring philosophical prob... Are citizens morally obligated to obey and support their states? "Political Obligations and Authority" is perhaps A. John Simmons' most comprehensive summary of his mature views on this enduring philosophical problem. In this essay, Simmons critically engages Plato's dialogue Crito and culls from it three types of strategies for justifying political obligations: natural duty, associative, and transactional. Simmons argues that natural duty accounts are inherently incapable of providing moral grounding for political obligations, disqualifies both associative and transactional accounts on empirical grounds, and settles for a form of anarchism. I argue, assuming as Simmons does in this essay that natural duties imply obligations of support and obedience to political institutions, that the natural duty strategy promises to provide an escape route out of anarchism. 展开更多
关键词 ANARCHISM political obligations political authority natural duties statism associative accounts transactional accounts
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Principal Features of Building Social Accounts Matrix and Improving Statistical Database for Eco-countries
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作者 Vilayat Valiyev, Malik Mehdiyev +4 位作者 Arzu Suleymanov Elnur Alakbarov Rauf Musayev Elvira Nagoibaeva Natalya Zakharova 《Chinese Business Review》 2014年第10期611-623,共13页
With common borders of the population, total area, and GDP (PPP-based) of Economic Cooperation Organization (ECO) member states are estimated as 416 million persons, 7.9 million m2, and US$2.7 trillion respective... With common borders of the population, total area, and GDP (PPP-based) of Economic Cooperation Organization (ECO) member states are estimated as 416 million persons, 7.9 million m2, and US$2.7 trillion respectively (2010 data). Although heterogeneous in the extent, there is economic development, overall, with serious energy and transport-transit relations among countries that is reflected in growing trade turnover year-by-year. However, there are still rather unused resources and capacity in such areas of cooperation among countries as exchange of energy, transport services, agricultural and industrial goods, use of opportunities for tourism, promoting investment and innovation processes and other areas. Certainly, maximum and optimal use of these resources calls for availability of analytical means capable of accounting for relations both within member states and among them. The implementation of computable general equilibrium (CGE) modeling in each member state would thus be of great significance in resolution of these problems both in terms of accounting for input-output linkages within the countries as well as enabling impact of main trading partners and goods and services among countries. The analysis carried out indicates that there are a number of problems in application of CGE model in most of the member states. As such, input-output tables are not compiled in some countries, while in others despite the fact that these tables are compiled, there are no attempts to build the model, yet in other countries, even if the CGE model is implemented, there are difficulties in taking into account the real results in the face of serious problems related to improving national accounts system database. Summarizing these problems, it is possible to conclude that to ensure the application of a CGE model,there is a great need to work out procedures of compilation of a social accounts matrix (SAM) that lies on the basis of this model, for which the relevant statistics of a member state must be improved. Considering the above-mentioned, the presented research, makes procedures and proposals on compilation of SAM, improves statistical data for researching the extent of application of CGE Model in ECO member states, and identifies the degree of availability and organization of relevant data to develop input-output tables and respective SAM. 展开更多
关键词 social accounts matrix (SAM) system of national accounts (SNA) input-output table CGE model ECO countries
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