Why Non-accelerated Filers Voluntarily Comply with SOX 404b?

This paper investigates the managers’ incentives to voluntarily comply with SOX 404b and the determinants of firms who voluntarily disclose SOX 404b internal control over financial reporting assessment. We find that voluntary SOX 404b reporting non-accelerated filers are more likely to receive effective internal control over financial reporting opinion than accelerated filers and large accelerated filers. We find that voluntary SOX 404b reporting non-accelerated filers are more likely to hire Big Four as independent auditors than non-SOX 404b reporting non-accelerated filers. We also predict and found substantially sufficient cases where non-accelerated filers which used to be, or ex-post became accelerated filers or large accelerated filers, and non-accelerated filers with parent companies complying with SOX 404b are motivated to voluntarily comply with SOX 404b

Fully Secure (Doubly-)Spatial Encryption under Simpler Assumptions

Spatial encryption was first proposed by Boneh and Hamburg in 2008. It is one implementation of the generalized identity-based encryption schemes and many systems with a variety of properties can be derived from it. Recently, Hamburg improved the notion by presenting a variant called doubly-spatial encryption. The doubly spatial encryption is more powerful and expressive. More useful cryptography systems can be builded from it, such as attribute-based encryption, etc. However, most presented spatial encryption schemes are proven to be selectively secure. Only a few spatial encryption schemes achieve adaptive security, but not under standard assumptions. And no fully secure doubly-spatial encryption scheme has been presented before. In this paper, we primarily focus on the adaptive security of (doubly-)spatial encryption. A spatial encryption scheme and a doubly-spatial encryption scheme have been proposed. Then we apply the dual system methodology proposed by Waters in the security proof. Both of the schemes can be proven adaptively secure under standard assumptions, the decisional linear (DLIN) assumption and the decisional bilinear Diffie-Hellman (DBDH) assumption, over prime order groups in the standard model. To the best of our knowledge, our second scheme is the first fully secure construction of doubly-spatial encryption

Review of thermodynamic models in polymer solutions

The equilibrium data of solvent-polymer systems are important to industrial processes, while they are very difficult to be obtained directly because of the complexity of the systems. It appears to be vital to obtain the data of solvent-polymer systems accurately by establishing thermodynamic models. This work presents a review of the four important thermodynamic models, e.g., UNIFAC, UNIQUAC, Flory-Huggins (FH) and ENSIC. Generally, they all can be used to predict the phase equilibrium of polymer-solvent systems. Of those, UNIFAC model is used most often, FH model is the simplest, ENISC model is showed to be the most accurate and UNIQUAC model is seemed to be applicable to most of the systems