AbstrakPeningkatan kapasitas pengelolaan keuangan daerah menjadi hal yang sangat penting di era desentralisasi. Pengelolaan pajak parkir yang sekilas terlihat sebagai ranah kebijakan prosedural administratif, tidak pernah bisa lepas dari berbagai patologi yang sangat problematik bagi pengelolaan keuangan daerah. Kecamatan Banguntapan dipilih sebagai unit analisis dalam penelitian ini untuk merepresentasikan permasalahan pengelolaan pajak parkir di wilayah sub urban Kabupaten Bantul. Hal ini dikarenakan kharakteristik kewilayahan Bantul sebagai daerah sub urban dapat dilihat dari kharakteristik peri urban yang ada di Kecamatan Banguntapan. Selain itu, Kecamatan Banguntapan merupakan satu-satunya wilayah di Kabupaten Bantul yang memiliki subyek pajak parkir bertarif self assessment dan flat sehingga dinamika problema manajerial keuangan daerah dapat diobservasi dan dianalisis lebih mendalam di Kecamatan Banguntapan ini untuk melihat komparasi 2 sistem pemungutan pajak parkirtersebut. AbstractCapacity building of local finance management becomes important on decentralizations era. Empirically this research is aim to show that the parking tax management at glance seen as an administrative- procedural policy domain cannot release from phenomena on the existence of problematic pathology for regional financial management. District of Bantul Banguntapan characteristic as its suburbs form themain attractionin the selection of research because of the generallocus in sub-urbanarea, began to metamorphose into a parking tax revenues fromregionsthat contribute to the area thoughnot as big financial contribution income tax parking tax in urban areas. The Banguntapan sub district was chosen as analysis unit in this research to represent the issue of parking tax management in sub urban area of Bantul. This was due to the characteristic of Bantul area as sub urban area that can be seen from the characteristics of sub urban in Banguntapan sub district. Moreover, the Banguntapan sub district is the only area in Bantul which has a parking tax subject that the cost is self assessment and flat thus the dynamic of local finance managing problems can be observed and in-depth analyzed in Banguntapan sub district to seek the comparison of those 2 parking tax collection systems.
De executeur in een nalatenschap met bitcoins en andere ‘digitale bezittingen’ In deze bijdrage gaat de auteur op zoek naar wat de verplichtingen zijn die de executeur heeft ten aanzien van de onlinenalatenschap. Moet een executeur actief op zoek naar bitcoins en andere digitale bezittingen? Hoever gaat zijn onderzoeksplicht in een onlinenalatenschap? Ook gaat de auteur kort in op de erfbelasting en digitale bezittingen: de executeur moet ook hier aangifte van doen.
The growing parallelism and heterogeneity of modern computing infrastructures such as High Performance Computing (HPC) platforms raises new challenges to their programmers and users. Additional requirements have emerged nowadays, such as minimizing the consumed energy, reducing the utilized system resources, or providing built-in reliability mechanisms. Therefore High Performance Computing (HPC) applications require adaptation mechanisms and then must avoid traditional monolithic centralized approaches in favor of novel autonomous, flexible and decentralized decision systems. In this context, we describe here a dynamic and flexible adaptation scheme based on a Multi-Agent System (MAS) to handle parallel or distributed executions in an HPC environment. More precisely, we model and extend the existing HPC middleware Kaapi to offer the power of the ParaMoise multi-agent organizational framework. Our proposed solution, named ParaMASK, relies on the similarities between ParaMoise workflow-based functional specifications and the Direct Acyclic Graph (DAG) representation of the distributed execution within Kaapi. As a result, ParaMASK permits to analyze and reorganize the scheduling of tasks that compose a program in an autonomous and decentralized way, while additionally handling dynamic adaptations (using task migration to fulfill energy consumption goals for example). The proposed solution was implemented on top of the existing Kaapi middleware and includes an optimized algorithm for the agent coordination. ParaMASK has been validated with a series of experiments on a real computational grid. Experimental results show a good scalability and an exceptional low overhead induced by the approach: less than 1.5% execution time increase with periodic coordinations every 15 seconds on 2662 cores.
Nader Markazi Moghaddam, Aidin Aryankhesal, Mohammad Arab
BACKGROUND: Liberalization and decentralization of public sector has been triggered in some developing countries and in Iran by the Ministry of Health and Medical Education (MOHME) that granted autonomy to 54 public hospitals. However, establishment of such a complex organizational reform was rather unsuccessful. We aimed to explore the obstacles and barriers caused such a failure and their mechanisms. METHODS: Using a qualitative approach in 2013, we consulted key informants at the autonomous hospitals and their affiliating universities. Data collection was done within two phases: (i) 276 unstructured questionnaires asking respondents of barriers, and (ii) 23 semi-structured interviews from the first phase's key respondents. The first phase data were analyzed using thematic analysis and the second's by framework approach based on the frame shaped at the first phase. RESULTS: Nine obstacles were recognized including "autonomous hospitals' board composition", "delay in announcing autonomous hospitals' charges by the MOHME", "lack of financing by the committed organizations", "poor follow up for implementation of the reform", "irregular board meetings", "lack of an external overseer", "shortage of full-time physicians", "lack of management stability", and "health insurance organizations' delayed payments". CONCLUSION: The MOHME and insurance organizations did not pay the reform expenses. There were some competing motives as well to slow the reform or to shut it down. The stages of policy formulation and implementation were done separately in Iran, so this big organizational reform encountered serious obstacles.
A Mobile Ad-hoc Network (MANET) is a group of wireless mobile nodes that dynamically form a network without any pre-established infrastructure or centralized administration, Soewito (2014). Some network hops may be needed to send a packet from one node to another node in the MANET. To do the communication between the nodes, a route has to be selected in the network, therefore it need a routing protocol that manage selection of the route. Selection route in mobile ad-hoc network is not easy because nodes always move so that the topology of network always changed every time. This is a big issue in selection route in mobile ad-hoc network because the route can be broken anytime. Moreover, MANET is more vulnerable than other wireless communication types because every mobile node serves as both the host and the router and forwards packets on behalf of each other. This study presents the analyzing and evaluation several routing algorithms and a novel scheme to build an authentication system by adding the modified zero knowledge proof algorithm to each mobile node in MANET.
Our focus in the last chapter was on the construction of an analytic function from a knowledge of its singularities.More often than not, however, we are confronted with the inverse problem: given some knowledge of a function in a restricted region of its domain of holomorphy, determine its singularities.This will be the focus of the present chapter.We have seen repeatedly that one need not know all that much about an analytic function in order to determine its value everywhere in the complex plane or on its Riemann surface.Cauchy's Integral Representation can be viewed as the embodiment of this property and thus far it has provided the key to exploiting it.We are now going to nd out what constitutes a minimal set of information for the determination of an analytic function.The answer is one that is best exploited not by Cauchy's Integral but by one of its consequences, the Taylor series.In so doing, we shall also nd out how to use a representation of a function that is valid in one domain of the complex plane to determine its values at points outside the domain or indeed, at any points where it is holomorphic.Our starting point is the following theorem which, despite its innocuous appearance, is one of the most remarkable results of complex analysis.Theorem: Let f (z) and f (z) be holomorphic in a domain D of the complex plane.If the two functions coincide in any neighbourhood, however small, of a point z in D, or even on a point set with an accumulation point in D, then they coincide throughout D. Proof: The function f (z)f (z) is holomorphic throughout D and has a set of zeros consisting of the points where f (z) and f (z) coincide, with an accumulation point in D. We know that in any domain where it is holomorphic a function either has isolated zeros or it is identically zero.Thus,What this theorem establishes is that a holomorphic function is uniquely determined everywhere within its domain of holomorphy by its behaviour in the neighbourhood of an arbitrary point of that domain.But how can one exploit this remarkable property?Obviously not by means of a Cauchy Integral or dispersion representation or anything else of that ilk as we lack the necessary input information.However, what we do have is precisely the information needed to determine a Taylor series representation.Suppose that we know the value of the function f (z) throughout a neighbourhood of the point z = z which is a point lying within the function's domain of holomorphy, D. This is su cient to permit calculation of the coe cients c = f (z ), c = f (z ), . . ., cm = m! f (m) (z ), . . .
An open distributed system can be secured by requiring participants to present proof of work and rewarding them for participation. The Bitcoin digital currency introduced this mechanism, which is adopted by almost all contemporary digital currencies and related services. A natural process leads participants of such systems to form pools, where members aggregate their power and share the rewards. Experience with Bitcoin shows that the largest pools are often open, allowing anyone to join. It has long been known that a member can sabotage an open pool by seemingly joining it but never sharing its proofs of work. The pool shares its revenue with the attacker, and so each of its participants earns less. We define and analyze a game where pools use some of their participants to infiltrate other pools and perform such an attack. With any number of pools, no-pool-attacks is not a Nash equilibrium. With two pools, or any number of identical pools, there exists an equilibrium that constitutes a tragedy of the commons where the pools attack one another and all earn less than they would have if none had attacked. For two pools, the decision whether or not to attack is the miner's dilemma, an instance of the iterative prisoner's dilemma. The game is played daily by the active Bitcoin pools, which apparently choose not to attack. If this balance breaks, the revenue of open pools might diminish, making them unattractive to participants.
Marc Solanas, Julio Hernandez-Castro, Debojyoti Dutta
More users and companies make use of cloud services every day. They all expect a perfect performance and any issue to remain transparent to them. This last statement is very challenging to perform. A user's activities in our cloud can affect the overall performance of our servers, having an impact on other resources. We can consider these kind of activities as fraudulent. They can be either illegal activities, such as launching a DDoS attack or just activities which are undesired by the cloud provider, such as Bitcoin mining, which uses substantial power, reduces the life of the hardware and can possibly slow down other user's activities. This article discusses a method to detect such activities by using non-intrusive, privacy-friendly data: billing data. We use OpenStack as an example with data provided by Telemetry, the component in charge of measuring resource usage for billing purposes. Results will be shown proving the efficiency of this method and ways to improve it will be provided as well as its advantages and disadvantages.
Enas Al Kawasmi, Edin Arnautović, Davor Svetinović
ABSTRACT This paper presents a system‐of‐systems architecture model for a Decentralized Carbon Emissions Trading Infrastructure (D‐CETI) with focus on privacy and system security goals. The structure and behavior are implemented as a solution to the problem of trading carbon emissions anonymously among the trading agents. Privacy and security of the trading agents and their carbon credits are the main requirements behind the architecture of D‐CETI. The decentralized structure of multiple systems and distributed behavior are the two main features of D‐CETI that distinguish it from the traditional carbon trading schemes and protocols. D‐CETI is based on Bitcoin, a peer‐to‐peer digital currency with no central authority, and Open Transactions, a system that simplifies the use of cryptography in financial transactions. The architecture of D‐CETI is evaluated and compared with the architecture of five other carbon emissions trading platforms.
Introduction au numéro de COMMUNICATION & MANAGEMENT faisant suite au colloque de novembre 2013 du Lerass-Ceric, à Montpellier 3, intitulé : « La culture en projets, service et/ou industrie : d’Adorno au Web3 ». Le texte situe la question théorique des industries culturelles et aborde des aspects problématisés des nouvelles conditions de présence et de développement de la création, notamment en arts plastiques, dans une période qui sollicite autrement les acteurs des industries créatives.
The rationale for considering decentralization in anti-poverty programs is that it might have positive effects on the economic development. Decentralization brings the government closer to the people. Local officials are better informed on the local needs, and are thus more capable of providing the optimal mix of local policies. While the SMEs subsector constitute close to 80% of employment, it only contributes to about twenty percent (20%) of the Gross Domestic Product (GDP) in 2011 in Kenya. This implies dismal subsector performance despite its potential contribution to employment, income and equity as was asserted in the ILO report in 1972. The performance of the SMEs in Kenya is linked to several constraints among which the regulatory and institutional framework is alleged to be one of the factors. SMEs in Kenya are threatened for survival as a competitive enterprise. The purpose of the study was to establish the effect of devolution on small and medium enterprises performance in Kenya. The study adopted a descriptive survey research design. The target population of this study composed of representatives of the various industries including the matatu, dairy, supermarkets, jua kali and small manufacturing companies in Nairobi and its environs. The target population of this study was therefore 1015. The study used stratified random sampling method to select 10% of the respondents who formed a sampling frame of 102 respondents. Data was collected using questionnaires. Data was analyzed using descriptive statistics done with the help of software program SPSS version 21 and presented using frequency tables. In addition, multivariate regression model was applied to determine the relative importance of each of the two variables with respect to SME performance. The study revealed that that fees and levies, affect the performance of Small and Medium Enterprises in Kenya to a moderate extent. The study concluded that fees and levies, cess and rates by the county government affect the performance of Small and Medium Enterprises in Kenya. The study also concluded that SME financing mechanism, fair trading practices, capacity development, mechanism for value addition and increase in supply, distribution and access to goods and services affect the performance of Small and Medium Enterprises affect the performance of SMEs in Kenya. The recommends that the county government should use the finances collected from fees and levies, cess and rates in proper and controlled manner with a goal of improving the working environment for the SMEs in Kenya. The study also recommends that the county government should put in strict measures to ensure that there is no corruption in the fees and levies, cess and rates collection process to ensure that the amount collected do not go to the hands of few individuals and that a substantial amount can be received to support the plans and policies of the county government. The study suggested that a similar study should be carried out in other counties to find out whether it will yield the same results. The study focused on SMEs, another study should be carried out to find out the effect of devolution on large companies.
We show that the behaviour of Bitcoin has interesting similarities to stock\nand precious metal markets, such as gold and silver. We report that whilst\nLitecoin, the second largest cryptocurrency, closely follows Bitcoin's\nbehaviour, it does not show all the reported properties of Bitcoin. Agreements\nbetween apparently disparate complexity measures have been found, and it is\nshown that statistical, information-theoretic, algorithmic and fractal measures\nhave different but interesting capabilities of clustering families of markets\nby type. The report is particularly interesting because of the range and novel\nuse of some measures of complexity to characterize price behaviour, because of\nthe IRS designation of Bitcoin as an investment property and not a currency,\nand the announcement of the Canadian government's own electronic currency\nMintChip.\n
Digital signature schemes are a foundational cryptographic building block in certification and the projection of trust. Based on a signature scheme on committed graphs, we propose a framework of certification and proof methods to sign topology graphs and to prove properties of their certificates in zero-knowledge. This framework allows an issuer, such as an auditing system, to sign the topology representation of an infrastructure. The prover, such as an infrastructure provider, can then convince a verifier of topology properties including connectivity and isolation without disclosing the blueprint of the topology itself. By that, we can certify the structure of critical systems while still maintaining confidentiality. We offer zero-knowledge proofs of knowledge for a general specification language of security goals for virtualized infrastructures such that high-level security goals can be proven over topology certificates. We offer an efficient and practical construction, built upon the Camenisch-Lysyanskaya signature scheme, honest-verifier proofs and the strong RSA assumption.
This paper explores the recent development of digital currencies—currencies which are creatures of the Internet, self-authenticating, and usable worldwide by members of the general public to engage in the same types of direct, one-to-one transactions that daily occur using government-issued currencies. At present, the most developed digital currency measured by market capitalization is Bitcoin, which will be used as a proxy for the general phenomenon. Not surprisingly, as Bitcoin’s circulation and visibility has increased, so have the number of practical and legal issues surrounding its use. Some of these will be explored in this paper, with a view to considering the utility and viability of such currencies for widespread, global use.
Decrits is a cryptocurrency in development that makes use of a novel consensus algorithm that does not require proof-of-work. This paper describes how the Decrits Consensus Algorithm (DCA) is as trustless as a proof-of-work algorithm while offering superior transaction security at virtually no cost.
Jelle van den Hooff, M. Frans Kaashoek, Nickolai Zeldovich
VerSum allows lightweight clients to outsource expensive computations over large and frequently changing data structures, such as the Bitcoin or Namecoin blockchains, or a Certificate Transparency log. VerSum clients ensure that the output is correct by comparing the outputs from multiple servers. VerSum assumes that at least one server is honest, and crucially, when servers disagree, VerSum uses an efficient conflict resolution protocol to determine which server(s) made a mistake and thus obtain the correct output.
The sustainable development became a goal for knowledge society, but one of the main question in literature remains as how close is the relationship between economic dvelopment, knowledge society and local governments' level. Given the great diversity of situations and frameworks both across countries and within them in the European Union, I consider that each country must have own policies designed to implement process of decentralization with the commitment of "healthy" economy in a society dominated by the technology and innovation. In this context, the problem occurs in decentralization should be managed on two levels: on the one hand in terms of central-local budgets relations, and on the other hand, in the local public finance structural plan. The paper will try to emphasize the connection between decentralization, local economic sustainable development and knowledge society, taking into account an overview of this three aspects and empirical evidences. In this regard, I will use the background offered by literature and the official statiscal data for analysis to identify the variables which explain decentralization and local economic development in the knowledge society. I estimate the analysis to confirm the hypothesis that there are good aspects, but also deficiencies that require solutions and budgetary policy options as part undisputed positioning local government finance as an engine of development of the whole nation. I consider that the paper can be a useful viewpoint in understanding local public finances in decentralization, which allows researchers to include other sources of information for researching an in a much more complex approach.
The changes in the system of intergovernmental fiscal relations in Bulgaria commenced at the beginning of the 1990s with the enactment of legislation on local self-governance and the first timid attempts at an expenditure and revenue assignment between the levels of government. The process began to gather momentum in 2002 when the government adopted a Concept paper on fiscal decentralization and an action plan on its implementation. A number of key reforms were legislated with the aim of broadening the municipal own-sources revenue base and increasing local government revenue autonomy. Dedicated action to set a decentralized public finance system in place resulted in a visible improvement of financial self-sufficiency of local authorities. Although still low in a European context, the values of fiscal decentralization indicators have gradually risen over the years, which is indicative of the success of the reform. The purpose of this paper is to overview the development of the process of fiscal decentralization in Bulgaria in the period 2003-2012 through examining its key aspects – expenditure responsibilities, revenue assignment and intergovernmental transfers – and to assess the policy options for addressing the current problems of local finance system. DOI: 10.5901/mjss.2014.v5n23p342
The increasing demand in promoting cloud computing in either business or other areas requires more security of a cloud storage system. Traditional cloud storage systems fail to protect data integrity information (DII), when the interactive messages between the client and the data storage server are sniffed. To protect DII and support public verifiability, we propose a data integrity verification scheme by deploying a designated confirmer signature DCS as a building block. The DCS scheme strikes the balance between public verifiable signatures and zero-knowledge proofs which can address disputes between the cloud storage server and any user, whoever acting as a malicious player during the two-round verification. In addition, our verification scheme remains blockless and stateless, which is important in conducting a secure and efficient cryptosystem. We perform security analysis and performance evaluation on our scheme, and compared with the existing schemes, the results show that our scheme is more secure and efficient.
We present an agent based stock flow consistent macroeconomic model with heterogeneous agents interacting through a decentralized matching process across multiple markets with multiple assets. The model is consistent across both the micro and macroeconomic levels, by providing a detailed, comprehensive, and rigorous accounting of real and financial flows and stocks. We implement the model using a brand new Java programming platform, explicitly designed for AB-SFC models.
Background: In 2004, the health system in Iran initiated an organizational reform aiming to increase the autonomy \nof teaching hospitals and make them more decentralized. The policy led to the formation of a board of trustees in \neach hospital and significant modifications in hospitals’ financing. Since the reform aimed to improve its predecessor \npolicy (implementation of hospital autonomy began in 1995), it expected to increase user satisfaction, as well as \nenhance effectiveness and efficiency of healthcare services in targeted hospitals. However, such expectations were \nnever realized. In this research, we explored the perceptions and views of expert stakeholders as to why the board of \ntrustees’ policy did not achieve its perceived objectives. \nMethods:We conducted 47 semi-structured face-to-face interviews and two focus group discussions (involving 8 \nand 10 participants, respectively) with experts at high, middle, and low levels of Iran’s health system, using purposive \nand snowball sampling. We also collected a comprehensive set of relevant documents. Interviews were transcribed \nverbatim and analyzed thematically, following a mixed inductive-deductive approach. \nResults: Three main themes emerged from the analysis. The implementation approach (including the processes, views \nabout the policy and the links between the policy components), using research evidence about the policy (local and \nglobal), and policy context (health system structure, health insurers capacity, hospitals’ organization and capacity \nand actors’ interrelationships) affected the policy outcomes. Overall, the implementation of hospital decentralization \npolicies in Iran did not seem to achieve their intended targets as a result of assumed failure to take full consideration \nof the above factors in policy implementation into account. \nConclusion:The implementation of the board of trustees’ policy did not achieve its desired goals in teaching hospitals \nin Iran. Similar decentralization policies in the past and their outcomes were overlooked, while the context was not \nprepared appropriately and key stakeholders, particularly the government, did not support the decentralization of \nIran’s health system.