658 research outputs found

    LIPIcs, Volume 251, ITCS 2023, Complete Volume

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    LIPIcs, Volume 251, ITCS 2023, Complete Volum

    Price formation in Local Electricity Markets

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    On the Impossibility of Surviving (Iterated) Deletion of Weakly Dominated Strategies in Rational MPC

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    Rational multiparty computation (rational MPC) provides a framework for analyzing MPC protocols through the lens of game theory. One way to judge whether an MPC protocol is rational is through weak domination: Rational players would not adhere to an MPC protocol if deviating never decreases their utility, but sometimes increases it. Secret reconstruction protocols are of particular importance in this setting because they represent the last phase of most (rational) MPC protocols. We show that most secret reconstruction protocols from the literature are not, in fact, stable with respect to weak domination. Furthermore, we formally prove that (under certain assumptions) it is impossible to design a secret reconstruction protocol which is a Nash equlibrium but not weakly dominated if (1) shares are authenticated or (2) half of all players may form a coalition

    Performance Modeling of Vehicular Clouds Under Different Service Strategies

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    The amount of data being generated at the edge of the Internet is rapidly rising as a result of the Internet of Things (IoT). Vehicles themselves are contributing enormously to data generation with their advanced sensor systems. This data contains contextual information; it's temporal and needs to be processed in real-time to be of any value. Transferring this data to the cloud is not feasible due to high cost and latency. This has led to the introduction of edge computing for processing of data close to the source. However, edge servers may not have the computing capacity to process all the data. Future vehicles will have significant computing power, which may be underutilized, and they may have a stake in the processing of the data. This led to the introduction of a new computing paradigm called vehicular cloud (VC), which consists of interconnected vehicles that can share resources and communicate with each other. The VCs may process the data by themselves or in cooperation with edge servers. Performance modeling of VCs is important, as it will help to determine whether it can provide adequate service to users. It will enable determining appropriate service strategies and the type of jobs that may be served by the VC such that Quality of service (QoS) requirements are met. Job completion time and throughput of VCs are important performance metrics. However, performance modeling of VCs is difficult because of the volatility of resources. As vehicles join and leave the VC, available resources vary in time. Performance evaluation results in the literature are lacking, and available results mostly pertain to stationary VCs formed from parked vehicles. This thesis proposes novel stochastic models for the performance evaluation of vehicular cloud systems that take into account resource volatility, composition of jobs from multiple tasks that can execute concurrently under different service strategies. First, we developed a stochastic model to analyze the job completion time in a VC system deployed on a highway with service interruption. Next, we developed a model to analyze the job completion time in a VC system with a service interruption avoidance strategy. This strategy aims to prevent disruptions in task service by only assigning tasks to vehicles that can complete the tasks’ execution before they leave the VC. In addition to analyzing job completion time, we evaluated the computing capacity of VC systems with a service interruption avoidance strategy, determining the number of jobs a VC system can complete during its lifetime. Finally, we studied the computing capacity of a robotaxi fleet, analyzing the average number of tasks that a robotaxi fleet can serve to completion during a cycle. By developing these models, conducting various analyses, and comparing the numerical results of the analyses to extensive Monte Carlo simulation results, we gained insights into job completion time, computing capacity, and overall performance of VC systems deployed in different contexts

    LIPIcs, Volume 261, ICALP 2023, Complete Volume

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    LIPIcs, Volume 261, ICALP 2023, Complete Volum

    Blockchain technology: Disruptor or enhancer to the accounting and auditing profession

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    The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019). This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not. A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed. The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession. This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT enabled triple-entry system could prevent financial statements and management fraud

    Rethinking the unitary-federation classification: Towards a typology approach and performance analysis

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    In the 20th century, regionalization and decentralisation have brought a new paradigm for the division of power, enhancing subnational capability and power distribution across boundaries. These two global trends, which indirectly promoted "federalization processes" in unitary countries, made unitary and federated territorial management and power-sharing hard to discern. This drives the Unitary vs. Federation System dichotomy to become incongruous, and the existing classification is no longer relevant. In order to rethink the classification, this study aims to construct a typology of government systems. This first objective was accomplished during Phase I, which followed Kluge's qualitative model, “Empirically Grounded Type of Construction” which involves four steps. This study, however, employed a mixed method using nested concurrent strategies. Only the first step applied qualitative library research, the remaining step employed quantitative methods. The second step involves hybrid clustering analysis (hierarchical, two-step, and k-means analyses served as the primary analyses), the third step involves correlation test, and the fourth step involves ANOVA, Kruskal-Wallis, descriptive, and box plot analyses. This Phase I was successful in constructing a typology in which five clusters were found in n=70 countries and arranged in a continuum, starting from the left: Centralised Unitary, Decentralised Unitary, Regionalized Unitary, Centralised Federation, and Decentralised Federation at the right end. The second objective was to examine group that are likely to promote better performance in macroeconomics, fiscal and governance. This Phase II was done in quantitative inter-cluster analysis, and it was discovered that Regionalized Unitary was the best cluster, followed by Decentralised Federation, Centralised Federation, Decentralised Unitary, and Centralised Unitary. This study determined that the distribution of authority to subordinate units is crucial for optimal government functioning. This governmental system classification is a fundamental theoretical contribution of Unitary vs. Federation Systems that translates into a new understanding of governmental systems. This study also contributes to the clustering method that will be required for future comparable studies. Finally, this study provides fundamental reference or guidelines for countries that are pursuing the federalism prospect and looking for the best governance, economic, and fiscal arrangements

    Open Problems in DAOs

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    Decentralized autonomous organizations (DAOs) are a new, rapidly-growing class of organizations governed by smart contracts. Here we describe how researchers can contribute to the emerging science of DAOs and other digitally-constituted organizations. From granular privacy primitives to mechanism designs to model laws, we identify high-impact problems in the DAO ecosystem where existing gaps might be tackled through a new data set or by applying tools and ideas from existing research fields such as political science, computer science, economics, law, and organizational science. Our recommendations encompass exciting research questions as well as promising business opportunities. We call on the wider research community to join the global effort to invent the next generation of organizations

    Cultural Diplomacy in Cold War Finland

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    This open access book explores the organization and evolution of Finland’s Cold War cultural diplomacy (1945-1975) as the basis for a reflection on the country’s foreign relations, the link between culture and politics, small states’ autonomy during the Cold War, and the porosity of the East-West divide. The book offers a historical survey of the development of Finland’s cultural diplomacy as part of the Finnish state’s foreign activities. In its empirical parts, it focuses on archives drawn from the Finnish Ministry of Foreign Affairs and the Ministry of Education in order to explain Finland’s cultural diplomacy as the result of the country’s foreign policy orientations, interactions between domestic and foreign policy, and the expansion of state activities in the artistic, educational, and cultural sectors. Various reflections and reports on foreign cultural relations highlight the role of identity concerns, cultural relations, geopolitics and economic imperatives in the development of a specifically Finnish cultural diplomacy. Furthermore, the book focuses on specific aspects and events, considering for instance the organization and evolutions of Finland’s cultural relations with the USSR, the role of cultural treaties, academic exchanges and scientific cooperation, “cultural exports” and the marketization of culture, overlaps between cultural relations and high politics
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