The Faithful Representation of Electrical Energy Sale and Purchase Agreements Under International Accounting Standards/International Financial Reporting Standards （IAS/IFRS）

This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whether electrical energy is bought/sold for an industrial use exclusively, so that the relevant transaction will be accounted as a normal purchase/sale, or through the lease of the relevant production plant, which would require the supply contract to be accounted in compliance with International Accounting Standards （IAS） 17 ＂Leasing＂. Alternatively, it must also be ascertained whether the relevant party is implementing financial trading strategies, as in such hypothesis, the supply contract is to be accounted as a financial instrument according to International Financial Reporting Standards （IFRS） 9/IAS 39 ＂Financial Instruments＂. Finally, the modalities used by a number of companies listed on European regulated markets to account such kind of contracts will be analyzed.

Encryption Algorithm for Securing Non-Disclosure Agreements in Outsourcing Offshore Software Maintenance

Properly created and securely communicated,non-disclosure agreement(NDA)can resolve most of the common disputes related to outsourcing of offshore software maintenance(OSMO).Occasionally,these NDAs are in the form of images.Since the work is done offshore,these agreements or images must be shared through the Internet or stored over the cloud.The breach of privacy,on the other hand,is a potential threat for the image owners as both the Internet and cloud servers are not void of danger.This article proposes a novel algorithm for securing the NDAs in the form of images.As an agreement is signed between the two parties,it will be encrypted before sending to the cloud server or travelling through the public network,the Internet.As the image is input to the algorithm,its pixels would be scrambled through the set of randomly generated rectangles for an arbitrary amount of time.The confusion effects have been realized through an XOR operation between the confused image,and chaotic data.Besides,5D multi-wing hyperchaotic system has been employed to spawn the chaotic vectors due to good properties of chaoticity it has.The machine experimentation and the security analysis through a comprehensive set of validation metric vividly demonstrate the robustness,defiance to the multifarious threats and the prospects for some real-world application of the proposed encryption algorithm for the NDA images.

EU＇s Association Agreements ＆ Central America： No Milk Until the Cows Come Home

Why did the European Union （EU） conclude an Association Agreement （A.A）, rather than a free-trade agreement with Central American （CA） countries in 2010？ A CA-EU AA content analysis within the broader EU policy approach towards Latin America suggests it to be （1） the only feasible option for each side at a time of increasing commercial flux; （2） mutually attractive against globalizing threats, thus converting an institutional innovation into a double-edged instrument; and （3） illustrative of the subtle but significant shift of farm-protection demands from endogenous dynamics to exogenous. They carry important implications： （1） empirically： weak CA-EU linkages further dilute West Europe＇s broader Latin ambitions; （2） theoretically： AA analyses better reflect trading realities than pure regional economic integration theories, suggesting the corrosive impact of globalizing forces on regional pursuits; and （3） historically： the continued role of the farm jinx in trade.

Macroeconomic and Social Impacts of Economic Partnership Agreements on Ivorian Economy： A New Assessment

This study reassesses the macroeconomic and social impacts of Economic Partnership Agreements （EPAs） on Ivorian economy using Computable General Equilibrium （CGE） model with positive externalities of public investment in education, health, and economic infrastructure. Previous studies highlight negative effect of these agreements stressing particularly on losses in government revenues due to the removal of all tariffs on imports. This analysis aims to provide some insight into this question by refreshing the debate to show how this situation could be transformed into opportunities for Ivory Coast in order to promote growth and reduce poverty. To do so, this study postulates that government spending （investment） in economic infrastructure （roads, bridges, communication network, etc.）, in education and health sectors produces positive externalities in each industry. This assumption has not been set anymore in previous studies. Simulation results reveal that, despite this decline in government revenues, if it invests in economic infrastructure, health and education sector, EPAs will generate more revenue for government due to the rise in income tax on firms and households, and tax on overall production. Furthermore, household income will increase which will in turn stimulate （final） consumption. There won＇t also be a decline in economic growth.

An Automated Semantic Negotiation for Cloud Service Level Agreements

Mostly, cloud agreements are signed between the consumer and the provider using online click-through agreements. Several issues and conflicts exist in the negotiation of cloud agreement terms due to the legal and ambiguous terms in Service Level Agreements (SLA). Semantic knowledge applied during the formation and negotiation of SLA can overcome these issues. Cloud SLA negotiation consists of numerous activities such as formation of SLA templates, publishing it in registry, verification and validation of SLA, monitoring for violation, logging and reporting and termination. Though these activities are interleaved with each other, semantic synchronization is still lacking. To overcome this, a novel SLA life cycle using semantic knowledge to automate the cloud negotiation has been formulated. Semantic web platform using ontologies is designed, developed and evaluated. The resultant platform increases the task efficiency of the consumer and the provider during negotiation. Precision and recall scores for Software as a Service (SaaS), Platform as a Service (PaaS) and Infrastructure as a Service (IaaS) SLAs were calculated. And it reveals that applying semantic knowledge helps the extraction of meaningful answers from the cloud actors.

China, Philippines signed two power plants agreements

China and Philippines signed agreements on the construction of two power plants in the Philippines on Nov. 27, 1996. China Shanghai Electric Corp signed an export credit supply contract with Philippines Magellan Utilities Development Corp for the huilding of a 300 MW

Research on the Risk Management Issues of VAM Agreements in Private Equity Financing

At present,the biggest obstacle that growing enterprises may encounter in their development process is insufficient funds.Private equity financing does not only solve the capital problem of enterprises,but also provide enterprises with professional management concepts and even help growing enterprises to go public in advance.However,high returns must be accompanied by high risks.For example,private equity financing has information asymmetry risks,principal-agent risks,etc.,and these risks make it impossible to maximize the advantages of private equity financing.Therefore,in order to reduce the risks brought by financing,investment and financing parties should choose to sign gambling contracts to reduce the risk.In recent years,the use of VAM agreements has become more in China.However,according to incomplete statistics,less than 30%of VAM agreements are successful,and this result is mainly due to the insufficient depth and breadth of research on VAM agreements.Therefore,this article will comprehensively analyze the problems that need to be paid attention to when signing a gambling agreement by introducing the case of Anda Technology,and the issue of targeted risk prevention will also be discussed in this paper.

A Comparative Analysis of Owner-Contractor Agreements in the Turkish and US Construction Industry

Successful and cost-effective construction relies upon appropriate communication of the participants of the construction project. Hence, it is important to define the rights and responsibilities of the parties, and relationships among them. In this context, well-designed and complete agreement is essential and necessary for the successfully completion of a construction project within the desired time, quality and budget. In this paper, it is aimed to analyze and compare the owner-contractor agreements in the Turkish and the US construction industry. First, the importance of construction contracts and contractual elements of an agreement is determined, and then, the standard owner-contractor agreement which is used in the Turkish construction industry is analyzed and compared with the US standard owner-contractor agreement. Finally, the differences between these agreements are put forward, the lack and deficiencies of Turkish standard agreement form are determined, and appropriate suggestions are improved.

ZTE Inks Strategic Agreements with Two Leading European Telecom System Integrators

ZTE Corporation has signed strategic telecommunications software agreement with two leading providers in Europe and Latin America to optimize its offerings for target customers in

药品数据专有权国际立法溯源与中国制度安排

药品上市审批对于药品安全有效性数据的专门审查要求,造就了涉及药品数据的独特知识产权保护机制。基于药品数据获取的高昂投入及其对于药品仿制与后续创新的重要价值,美欧发达国家在世界范围内率先建立了药品数据保护机制,其逐渐成为一项国际性的法律规则。无论是美欧发达国家的立法,还是相关国际法律规则,对于药品数据的知识产权保护都呈现从商业秘密模式向专有权机制转变的立法格局。产业利益驱动无疑是其中的一个重要诱因,但归根结底是源自药品数据专有权有效兼顾原研发药企经济利益与社会公众健康权益的制度优势。鉴于此,在药品数据专有权保护的国际趋势下,我国应从本土药品产业激励创新与规范仿制的基本诉求出发,以必要的内部限制与外部监管明确药品数据专有权的法律边界,并通过药品数据动态化公示平台的设置与药品数据付费使用模式的创设,建构起与药品专利制度有机衔接的数据专有权保护机制。

5G车联网中安全高效的组播服务认证与密钥协商方案

5G车联网(5G-V2X)中,内容提供者通过以点对多的传输方式向属于特定区域的一组车辆提供服务消息。针对于车辆获取组播服务遭受的安全威胁与隐私泄露问题,该文提出一种认证和密钥协商方案用于内容提供者与车辆之间的组播服务消息传输。首先,采用无证书聚合签名技术批量验证群组内所有车辆,提高了认证请求的效率。其次,基于多项式密钥管理技术实现安全的密钥协商,使得非法用户或核心网络无法获取共享会话密钥。最后,实现了群组内车辆的动态密钥更新机制,当车辆加入或离开群组时,内容提供者只需要发送1条密钥更新消息即可更新会话密钥。基于形式化验证工具和进一步安全性分析表明,所提方案可以保证匿名性、不可链接性、前向和后向安全性以及抗共谋攻击等安全需求。与现有方案相比,计算效率提高了约34.2%。

部际信用治理合作备忘录:性质、效力与优化

合作备忘录是部际信用合作治理的重要方式。不同于行政规范性文件,合作备忘录既是公法协定中的部际协定,也是一种契约治理形态。合作备忘录遵循契约相对性一般原理,具有相对效力,但这种效力相对性也是相对的。由于科层制特有的权力结构与行政服从义务、不完善的信用立法、对个人利益的保护等,合作备忘录的效力溢出至地方公权力主体和相对人。合作备忘录具有补充信用立法、强化行政协助、促进参与式治理等优势,也存在冲击法律体系、违反法律保留原则、规避监督、缺乏合作保障等不足,因而需从合法性、规范性、民主性等方面加以优化。

国家力量的双重进入与村规民约的重塑——基于215份优秀村规民约的文本分析

国家权力主要通过国家的“村规民约化”和村规民约的“国家化”两种方式进入到乡土社会中。国家力量与地方非正式规范的遭遇中,嵌入地方知识的同时将其纳入到国家的规则体系之下规范化地运行。当代村规民约在承担更多的国家政策的转译与国家规范化要求的同时也面临着治理资源不足的困境,因此当代村规民约需要以治理有效为目标引入多元复合的治理手段,以交错配置的方式来完成其治理内容。村规民约的性质也从传统时期的非正式制度转向“自治、法治、德治”相融合的制度载体。

区域贸易协定中竞争政策规则对出口国内增加值的影响研究

以64个国家1995—2017年141个区域贸易协定为样本,在测度竞争政策规则深度的基础上,实证考察其对出口国内增加值的影响。研究结果表明:竞争政策规则的强化有助于提升缔约方出口国内增加值。该结果经过稳健性检验后依然成立。机制分析结果表明,缔约方制度质量加强了竞争政策规则对出口国内增加值的促进作用,但区域贸易协定灵活度会阻碍该促进作用。区分条款发现,横向原则与国有企业条款可以促进出口国内增加值;区分国别发现,竞争政策规则对不同经济发展水平国家出口国内增加值存在异质性影响。进一步分析发现,竞争政策规则的强化对第三方国家存在溢出效应。因此,中国应有意识地强化竞争政策的基础性地位,合理设计竞争政策条款并逐步提升执行度,打造更为开放透明、公平竞争的市场环境。

网络通信中嵌入式TCP/IP协议单片机技术的应用

嵌入式系统已经是当前网络通信的主要技术。单片机在嵌入式系统开发与实现中的多个环节发生作用。为此,文章重点探讨在网络通信系统嵌入式协议中单片机的具体应用。首先对嵌入式协议技术的总体架构与技术细节进行了汇总;其次对单片机技术及其作用进行了探讨;最后从多个方面分别分析了单片机在具体电路中的应用。以期为后续的产品开发与技术应用奠定基础。

RTA知识产权保护强度对出口贸易稳定性的影响研究

在国际贸易不确定性加剧的背景下,RTA知识产权保护强度对其成员国间出口贸易有着重要的影响。基于DESTA数据库2003—2020年间有效运行的RTA,选取有RTA关系的165个国家组成的2927组国家对作为研究对象,测度了RTA的知识产权保护强度,并构建回归模型探究RTA知识产权保护强度对出口贸易稳定性的影响。研究发现:RTA知识产权保护强度越大,越有利于提高RTA成员国间出口贸易的稳定性。此外,国家间信息流动性越强,以及进口国经济自由度越高,RTA知识产权保护对出口贸易稳定性的促进作用就越强。该效应对于不同类型国家和不同出口行业而言不一样:RTA知识产权保护对南北国家间的双边出口贸易稳定有促进作用,而对南南国家和北北国家间的促进作用不显著;对动植物及食品制造类,皮革、纺织及杂制类,电子、化工及机械制造类行业出口贸易稳定有促进作用。这些研究结论对国家间开展贸易合作,签订合理知识产权保护强度的RTA,维护长久稳定的出口贸易关系具有重要意义。

基于格密码的5G-R车地认证密钥协商方案

5G-R作为我国下一代高速铁路无线通信系统,其安全性对于保障行车安全至关重要。针对5G-AKA协议存在隐私泄露、根密钥不变和效率低等问题,基于格密码理论提出一种新型5G-R车地认证方案。首先,使用临时身份信息GUTI代替SUCI,克服了SUCI明文传输的缺点。其次,设计基于格密码的根密钥更新策略,采用格上公钥密码体制、近似平滑投射散列函数和密钥共识算法,实现了根密钥的动态更新和前后向安全性。再次,加入随机质询和消息认证码,实现了通信三方的相互认证,可有效防范重放、DoS等多种恶意攻击。最后,采用串空间形式化方法进行安全验证,结果表明:本文方法较其他方法有更高的安全性,被攻击成功的概率最低,仅为O(n^(2))×2^(-128),且有较低的计算开销和通信开销,能够满足5G-R高安全性的需求。

“村规-村建-村管”联动的乡村建设路径探索——以浙江省余村乡村共同缔造实验为例

历史上长期的城乡二元制度,使得城与乡在土地使用和行政运行机制等方面存在巨大差异,使得我国在城镇建设中取得的巨大成功与经验难以复制到乡村建设领域。掺杂有城市规划思维烙印的村庄规划长期存在不实用、不适用,以及与村庄建设、村庄运营维护管理脱节的问题。通过对比乡村建设与城市建设的模式差异,以共同缔造理念为依托,在学界已有实践认知的基础上,提出围绕事权主体的“实用性”村庄规划、基于村民主体需求的“内生型”乡村建设行动和面向多元主体参与的“自治型”村规民约。按照“村规、村建、村管”的共同缔造路径,提出乡村建设的全过程治理策略,并以浙江省余村村庄规划为实验案例,对全过程治理策略进行了实证分析。

环境法典编纂纳入“双碳”目标的可行路径研究

习近平总书记在党的二十大报告中明确指出要积极稳妥推进碳达峰碳中和,自我国提出“双碳”目标以来不仅在全球气候变化治理发挥了积极作用,还进一步推进了国内能源、经济等领域的低碳发展转型。通过对“双碳”目标进行辨析,相关政策与法律现状进行梳理,发现我国当前保障“双碳”目标存在专门法缺失、相关法的保障制度仍需完善、配套政策保障手段不足的问题。结合对法国、瑞典与德国三国的立法经验进行分析,基于我国国情,未来可以尝试于环境法典以可持续发展衔接“双碳”目标价值内涵,建立环境法典、单行法与政策的协同机制,推进“双碳”因素纳入环境影响评价与环境行政许可,合理衔接刑事责任的方式保障“双碳”目标的顺利实现。

THE ROLE OF UMBRELLA AGREEMENTS IN ACHIEVING SUSTAINABILITY GOALS:ENERGY EFFICIENCY AT THE EMPIRE STATE BUILDING

In this paper we investigate whether innovative and flexible contractual arrange-ments can support the process of achieving ambitious sustainability goals.We explore this question through an analysis of the role of umbrella agreements in driving energy savings in the building sector.Drawing on a case study of the iconic Empire State building,we examine the typical challenges faced by clients and con-tractors in devising suitable agreements that facilitate managing contractual and performance risks,as well as the sharing of responsibilities and cooperation between multiple project stakeholders.We find that the project arrangements appear to exhibit the adoption of the key characteristics commonly found in umbrella agree-ments which incorporate sustainability measures that maximize income through efficient delivery of outcomes.Specifically,this means that they need to enable stakeholders to manage repeated review cycles,complex perceptions and expecta-tions,and different tacit assumptions and codes of behaviour,as well as managing and communicating in networks and obtaining agreement also from non-contrac-tual parties.Moreover,we demonstrate that umbrella agreements can facilitate a network perspective of business relationships by emphasizing value co-creation and the embeddedness of firms within a network of interactions.