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Josep-Lluis Ferrer-Gomila and M. Francisca Hinarejos
In this article, we present the first proposal for contract signing based on blockchain that meets the requirements of fairness, hard-timeliness, and bc-optimism. The proposal, thanks to the use of blockchain, does not require the use of trusted third pa...
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Valerio Mandarino, Giuseppe Pappalardo and Emiliano Tramontana
The increased penetration of Distributed Energy Resources (DERs) in electricity markets has given rise to a new category of energy players, called Aggregators, whose role is to ensure fair remuneration for energy supplied by DERs, and support the smooth ...
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Jifeng Luo, Wenqi Wu, Qianjian Xing, Meiting Xue, Feng Yu and Zhenguo Ma
As semiconductor technology evolves, computing platforms attempt to integrate hundreds of processing cores and associated interconnects into a single chip. Network-on-chip (NoC) technology has been widely used for data exchange centers in recent years. A...
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Ming-Te Chen and Tsung-Hung Lin
In recent years, several hospitals have begun using health information systems to maintain electronic health records (EHRs) for each patient. Traditionally, when a patient visits a new hospital for the first time, the hospital?s help desk asks them to fi...
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Jhan-Jia Lin, Yu-Tse Lee and Ja-Ling Wu
In a community with an aging population, helping each other is a must society function. Lacking mutual trust makes the need for a fair and transparent service exchange platform on top of the public service administration?s list. We present an efficient b...
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Joana Mendes, Rui Ruela, Ana Picado, João Pedro Pinheiro, Américo Soares Ribeiro, Humberto Pereira and João Miguel Dias
Estuarine systems currently face increasing pressure due to population growth, rapid economic development, and the effect of climate change, which threatens the deterioration of their water quality. This study uses an open-source model of high transferab...
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Md. Tahidur Rahman,Syed Zabid Hossain,Md. Anwarul Haque
Pág. 67 - 75
This study intended to explore when and how often fixed asset revaluation (FAR) is practiced in Bangladesh and explain the impacts of FAR on net asset value (NAV), stock prices, and debts of companies. Based on 175 listed companies on the Dhaka Stock Exc...
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Donghoe Heo, Suhri Kim, Young-Ho Park and Seokhie Hong
In this paper, we present the performance and security analysis for various commutative SIDH (CSIDH)-based algorithms. As CSIDH offers a smaller key size than SIDH and provides a relatively efficient signature scheme, numerous CSIDH-based key exchange al...
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Yuling Chen, Jinyi Guo, Changlou Li and Wei Ren
In the big data era, data are envisioned as critical resources with various values, e.g., business intelligence, management efficiency, and financial evaluations. Data sharing is always mandatory for value exchanges and profit promotion. Currently, certa...
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Ice Maria Ulfa,Bambang Subroto,Zaki Baridwan 10.21831/economia.v14i2.19560
Pág. 126 - 137
Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair va...
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