Blockchain Papers

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95,912 results · page 3563 of 3,997

Jan 1, 2017·593 Digital Publisher CEIT
0 cites
Causas que provocaron la caída del bitcoin

Bryan Maila, Rene LugmaÃąa, Elizabeth Vera

The Bitcoin to be a virtual currency and part of the cryptocurrencies had a fall, this was given by aspects such as speculation and fear of investors, the seasonality of cryptocurrencies by the so-called effect seasonal pattern that consists of abnormally high returns during the month of January compared to the rest of the year). On the other hand, there are the rules of governments and insecurity and the fear that they have reverse investments due to the accumulation of losses in their investments, including the people who use it as a means of payment and who do not have financial backing, cryptocurrencies is a subject where it is causing a lot of controversy at present that is very accelerated and entering countries considered great powers.

Open access
Business, Innovation, and Economy
Original source
Jan 1, 2017
0 cites
A OFERTA DETERMINÍSTICA DO BITCOIN E A TEORIA MONETARISTA

Gabriel Henrique Dalmolin, Josemary Sime Ferreira, Lenon da Silva Pio, Ludyson Gustavo Klayn · 5 authors

O presente trabalho tem por finalidade apresentar, a partir da metodologia de pesquisa descritiva bibliografica e exploratoria, a oferta deterministica do Bitcoin, ou seja, mostrar que a moeda possui uma oferta ja determinada e conhecida e enquadra-la com a teoria monetarista. Primeiramente discorre-se sobre a evolucao historica da moeda e as principais funcoes desempenhadas por ela. Posteriormente, explana-se as principais caracteristicas e desafios do Bitcoin. Para atender ao objetivo geral serao abordadas as teorias keynesiana e monetarista, de Milton Friedman, contrapondo-se com uma conducao da politica monetaria de discricionariedade. Seguindo, aborda-se a critica das politicas keynesianas pelos monetaristas, as limitacoes da politica monetaria e as recomendacoes de conducao dessas politicas. Assim, conclui-se que o Bitcoin se enquadra com a teoria monetarista, onde o autor defende em sua teoria que a moeda deve possuir uma taxa de crescimento constante, precisa e de conhecimento publico, citando, alem disso, que sao necessarias regras para uma politica monetaria eficiente.

Economic Theory and Policy
Original source
Jan 1, 2017·ANU Open Research (Australian National University)
0 cites
The Riemann Roch Theorem (for algebraic curves)

Weiqiong Zheng

The Riemann-Roch theorem is a useful tool to calculate the dimension of the space of meromorphic functions with prescribed zeros and poles. There are severals versions of the theorem such as the Riemann-Roch theorem for line bundles, for (algebraic) curves, for surfaces and for higher dimensions. In this thesis, we will focus on the Riemann-Roch theorem for algebraic curves over an algebraically closed eld, which is a very important result in complex analysis and algebraic geometry. The study of the elds of rational functions on curves can be very useful in the proof. So we will recall some pre-knowledges in commutative algebra and some facts about a ne varieties. Then talk about function elds, discrete valuation rings and Weil di erentials to prove the theorem, using the methods of Andre Weil.

Open access
Algebraic Geometry and Number Theory
Meromorphic and Entire Functions
History and Theory of Mathematics
Original source
Jan 1, 2017
0 cites
Analysis of StE

Laila El Aimani

No abstract is available for this record.

Cryptography and Data Security
Cryptographic Implementations and Security
Complexity and Algorithms in Graphs
Original source
Jan 1, 2017·Econstor (Econstor)
0 cites
Income vs. property tax competition: A normative comparison

Florian Kuhlmey

Income and property taxation are among the most prevalent policy instruments to finance local expenditure in countries with a high degree of decentralization. However, little is known about their relative efficiency and redistributive properties. This paper compares both tax instruments within the same framework and investigates their relative attractiveness to finance local expenditure. It further allows for inter-municipal spillovers and rivalry in the consumption of the publicly provided good. The analytical model identifies the different inefficiencies in both tax regimes which include intra- and inter-municipal free-riding. In a numerical illustration, the model is solved for the resulting equilibria. This allows to quantify the gross welfare loss from decentralization and also reveals a decomposition of the welfare loss into its components.

Open access
Fiscal Policy and Economic Growth
Local Government Finance and Decentralization
Corporate Taxation and Avoidance
Original source
Jan 1, 2017·UpSpace Institutional Repository (University of Pretoria)
0 cites
Understanding Price Fluctuations of Cryptocurrencies

Reevana Balmahoon

This research project investigated the reasons for price fluctuations of cryptocurrencies. Cryptocurrencies are digital currencies that are created over a decentralised, secure network built on the blockchain technology. The current challenges with understanding price fluctuations are that there is limited research in the field and extreme volatility in the environment.
\nExploratory research was conducted using semi-structured interviews to understand and analyse the drivers of factors identified in the literature contributing to price fluctuations of cryptocurrencies. Insights were generated for the drivers of user perception, misconceptions that surround cryptocurrency security and the role of regulators in the cryptocurrency space. The research expanded the existing literature and offered propositions for future research that contribute to the theory surrounding price fluctuations of cryptocurrencies.
\nThe findings should provoke business and management to reshape the way that cryptocurrencies are received and positioned in the marketplace. In addition, these findings are significant for those making business or social decisions regarding cryptocurrencies or those that are redefining traditional currency transactions.

Open access
Blockchain Technology Applications and Security
Digital Platforms and Economics
Complex Systems and Time Series Analysis
Original source
Jan 1, 2017·Columbia Academic Commons (Columbia University)
1 cites
Blockchain Technologies In Community-based Arts: Implications for Fair Use and Changing Practices In Art Education

Laura S. Scherling

The digital art landscape has rapidly expanded since the passing of Visual Rights Act of 1990 (Baron, 1996; CAA, 2013). With the recent advent of blockchain technologies, derived from Nakamoto’s Bitcoin currency, new possibilities have emerged for the way artistic materials can be exchanged and how communications can be conducted. This research examines emerging applications for decentralized blockchain technologies in community-based art projects and digital art startups®. The work of three organizations, ConsenSys, Ethereum, and Monegraph, is explored. Through the use of blockchain technologies, digital artists can create a traceable and tradable record of their work, while generating a critical discourse around the reproducibility of media. In this research, I investigate the potential uses of digital art in the blockchain and its educational value in visual arts education.

Open access
Digital Media and Visual Art
Original source
Jan 1, 2017·Digital Repository (National Repository of Grey Literature)
0 cites
Impact of bitcoin and blockchain technology on the financial services sector

Karel Halačka

The subject of this bachelor thesis is the impact of bitcoin and blockchain technology on the sector of financial services. The aim of the thesis is to identify the impact and consequences arising from deployment of blockchain in the sectors of banking, insurance and capital markets. At the beginning, the basic concepts associated with bitcoins and blockchain are explained. Followed by the first part which is dedicated to theoretical bases of bitcoin and blockchain. The other sections are already dealing with specific cases of blockchain use in the above-mentioned sectors, while trying to outline the implications that the deployment of this technology are related to. At the very end is a comprehensive SWOT analysis of the blockchain in the context of the financial services sector.

Blockchain Technology Applications and Security
Technology and Education Systems
Organizational Management and Leadership
Original source
Jan 1, 2017·Rare & Special e-Zone (The Hong Kong University of Science and Technology)
28 cites
Blockchain Based Intelligent Distributed Electrical Energy Systems: Needs, Concepts, Approaches and Vision

Jun Zhang, Wen Zhong Gao, Ying Chen Zhang, Xin Hu Zheng · 7 authors

Intelligent distributed electrical energy systems (IDEES) are featured by vast system components, diversifled component types, and difficulties in operation and management, which results in that the traditional centralized power system management approach no longer flts the operation. Thus, it is believed that the blockchain technology is one of the important feasible technical paths for building future large-scale distributed electrical energy systems. An IDEES is inherently with both social and technical characteristics, as a result, a distributed electrical energy system needs to be divided into multiple layers, and at each layer, a blockchain is utilized to model and manage its logic and physical functionalities. The blockchains at difierent layers coordinate with each other and achieve successful operation of the IDEES. Speciflcally, the multi-layer blockchains, named "blockchain group", consist of distributed data access and service blockchain, intelligent property management blockchain, power system analysis blockchain, intelligent contract operation blockchain, and intelligent electricity trading blockchain. It is expected that the blockchain group can be self-organized into a complex, autonomous and distributed IDEES. In this complex system, frequent and in-depth interactions and computing will derive intelligence, and it is expected that such intelligence can bring stable, reliable and efficient electrical energy production, transmission and consumption.

Smart Grid and Power Systems
Power Systems and Technologies
Big Data and Digital Economy
Original source
Jan 1, 2017·IEEJ Journal of Industry Applications
16 cites
A Decentralized Trusted Timestamping Based on Blockchains

Yuefei Gao, Hajime Nobuhara

Decentralized trusted timestamping based on blockchains is used to protect a large variety of digital data. At present, in the case of trusted timestamping services, such related information is not included in the OP_RETURN field of a Bitcoin's transaction chain, which has a limited size (40 bytes). When OP_RETURN is extended, (e.g., with multiple OP_RETURN fields) the transaction is rejected by the Bitcoin network. We propose storing data in the blockchain by encoding into Bitcoin addresses. The transactions created by the proposed method are similar to the usual transactions; therefore, they will not be rejected. The proposed method expands the storage space to a maximum of N*20 bytes, thereby enabling the storage of additional information (e.g., file names, creator names, and keywords) as well as file hashes. We performed experiments with a picture and its copyright information. We set N =3, resulting in storage of 60 bytes of data. The experimental results indicate that the proposed method can timestamp a file in an average of 24 min at a possible cost of 0.24 USD. We believe that the proposed method can prove the existence and integrity of a digital file, which is helpful in copyright protection.

Open access
Blockchain Technology Applications and Security
Advanced Data Storage Technologies
Cryptography and Data Security
Original source
Jan 1, 2017·Bulletin of V N Karazin Kharkiv National University Economic Series
0 cites
Modern trends in the banking system: application of smart contracts in the blockchain environment

N. O. Doroshenko, Yu. A. Buriak

The article deals with contemporary tendencies of the banking policy of the world. For this purpose, the key issues have been worked out: analysis of the evolution of formation, specification of the essence and main characteristics of the blockchain technology, profiling of the mechanism of the work of the block chain technology, disclosure of the main purpose and the features of the use of smart contracts in the block chain environment, formulation of the advantages and disadvantages that arise in the process of working with smart contracts, analysis of perspective directions of application of smart contracts in the banking system. The study underlines that under current conditions of broad consumption, crypto-currency payments found general application. Such payments are relatively simple: there are wallets, you can transfer money from one wallet to another or several at once. The network is built on principles that allow you to do it without a single center, but the tasks are carried out in a traditional way. Thus, it is an ordinary payment system consisting of people, money and money transfer. Under the influence of the continuous development of technologies, a payment network that allows you to write programs that not only worked with wallets was created, but they themselves would take money out of wallets and decide who and how much to send. Important conditions for smart contracts are transparency, security and universality for all users.

Open access
Legal Studies and Reforms
Economic Issues in Ukraine
Digital Transformation in Law
Original source
Jan 1, 2017
0 cites
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āļĄāļēāļ•āļĢāļāļēāļĢāđƒāļ™āļāļēāļĢāļˆāļąāļ”āđ€āļāđ‡āļšāļ āļēāļĐāļĩāļ—āļĩāđˆāđ€āļāļĩāđˆāļĒāļ§āļ‚āđ‰āļ­āļ‡āļāļąāļšāđ€āļ‡āļīāļ™āļ”āļīāļˆāļīāļ—āļąāļĨāļ—āļąāđ‰āļ‡āđƒāļ™āļ›āļĢāļ°āđ€āļ—āļĻāđ„āļ—āļĒāđāļĨāļ°āļ•āđˆāļēāļ‡āļ›āļĢāļ°āđ€āļ—āļĻ āļĢāļ§āļĄāļ—āļąāđ‰āļ‡ āļ›āļąāļāļŦāļē āļ‚āđ‰āļ­āļˆāļģāļāļąāļ”āļ•āđˆāļēāļ‡ āđ† āđāļĨāđ‰āļ§āļˆāļķāļ‡āļ™āļģāļ‚āđ‰āļ­āļĄāļđāļĨāļ—āļĩāđˆāđ„āļ”āđ‰āļĻāļķāļāļĐāļēāļĢāļ§āļšāļĢāļ§āļĄāļĄāļēāļ§āļīāđ€āļ„āļĢāļēāļ°āļŦāđŒāđāļĨāļ°āļŠāļąāļ‡āđ€āļ„āļĢāļēāļ°āļŦāđŒāđ‚āļ”āļĒ āļāļēāļĢāđ€āļ›āļĢāļĩāļĒāļšāđ€āļ—āļĩāļĒāļšāļĢāļ°āļŦāļ§āđˆāļēāļ‡āļĄāļēāļ•āļĢāļāļēāļĢāļāļēāļĢāļˆāļąāļ”āđ€āļāđ‡āļšāļ āļēāļĐāļĩāđƒāļ™āļ›āļĢāļ°āđ€āļ—āļĻāđ„āļ—āļĒāđāļĨāļ°āļ•āđˆāļēāļ‡āļ›āļĢāļ°āđ€āļ—āļĻ āđ€āļžāļ·āđˆāļ­āļŦāļēāđāļ™āļ§āļ—āļēāļ‡āđƒāļ™ āļāļēāļĢāļāļģāļŦāļ™āļ”āļĄāļēāļ•āļĢāļāļēāļĢāļ—āļēāļ‡āļ āļēāļĐāļĩāļ—āļĩāđˆāļŠāļąāļ”āđ€āļˆāļ™āđāļĨāļ°āļŠāļēāļĄāļēāļĢāļ–āļšāļąāļ‡āļ„āļąāļšāđƒāļŠāđ‰āđ„āļ”āđ‰āļ­āļĒāđˆāļēāļ‡āļĄāļĩāļ›āļĢāļ°āļŠāļīāļ—āļ˜āļīāļ āļēāļž āļˆāļēāļāļāļēāļĢāļĻāļķāļāļĐāļēāļžāļšāļ§āđˆāļē āļ™āļ§āļąāļ•āļāļĢāļĢāļĄāļ—āļēāļ‡āļāļēāļĢāđ€āļ‡āļīāļ™āđ„āļ”āđ‰āļĄāļĩāļāļēāļĢāļžāļąāļ’āļ™āļēāļ­āļĒāđˆāļēāļ‡āļ•āđˆāļ­āđ€āļ™āļ·āđˆāļ­āļ‡āļ—āļģāđƒāļŦāđ‰āļŦāļĨāļēāļĒāļ›āļĢāļ°āđ€āļ—āļĻ āđ€āļāļīāļ”āļāļēāļĢāļ•āļ·āđˆāļ™āļ•āļąāļ§āđƒāļ™āļ§āļ‡āļāļ§āđ‰āļēāļ‡āļ•āđˆāļ­āļāļēāļĢāļāļģāļŦāļ™āļ”āļĄāļēāļ•āļĢāļāļēāļĢāļ—āļēāļ‡āļ āļēāļĐāļĩāļ—āļĩāđˆāđ€āļāļĩāđˆāļĒāļ§āļ‚āđ‰āļ­āļ‡āļāļąāļšāđ€āļ‡āļīāļ™āļ”āļīāļˆāļīāļ—āļąāļĨ āļ”āđ‰āļ§āļĒāļĢāļđāļ›āđāļšāļšāđāļĨāļ° āļĨāļąāļāļĐāļ“āļ°āđ€āļ‰āļžāļēāļ°āļ•āļąāļ§āļ‚āļ­āļ‡āđ€āļ‡āļīāļ™āļ”āļīāļˆāļīāļ—āļąāļĨāļ—āļģāđƒāļŦāđ‰āļāļĢāļ°āļšāļ§āļ™āļāļēāļĢāļ—āļģāļ˜āļļāļĢāļāļĢāļĢāļĄāļ—āļĩāđˆāđƒāļŠāđ‰āđ€āļ‡āļīāļ™āļ”āļīāļˆāļīāļ—āļąāļĨāļĄāļĩāļ„āļ§āļēāļĄāđāļ•āļāļ•āđˆāļēāļ‡āđ„āļ› āļˆāļēāļāļāļēāļĢāļ—āļģāļ˜āļļāļĢāļāļĢāļĢāļĄāđƒāļ™āļ­āļ”āļĩāļ• āļāļēāļĢāļ—āļģāļ˜āļļāļĢāļāļĢāļĢāļĄāļ—āļĩāđˆāđ€āļāļīāļ”āļ‚āļķāđ‰āļ™āļˆāļ°āđ€āļ›āđ‡āļ™āļāļēāļĢāļ—āļģāļ˜āļļāļĢāļāļĢāļĢāļĄāļĢāļ°āļŦāļ§āđˆāļēāļ‡āļœāļđāđ‰āđƒāļŠāđ‰āļ‡āļēāļ™āļ”āđ‰āļ§āļĒāļāļąāļ™āļŦāļĢāļ·āļ­ āļ—āļĩāđˆāđ€āļĢāļĩāļĒāļāļ§āđˆāļē peer to peer āļˆāļķāļ‡āđ€āļ›āđ‡āļ™āđāļšāļšāļ­āļīāļŠāļĢāļ°āđ‚āļ”āļĒāļ—āļĩāđˆāđ„āļĄāđˆāļ•āđ‰āļ­āļ‡āļ­āļēāļĻāļąāļĒāļ•āļąāļ§āļāļĨāļēāļ‡āļ—āļēāļ‡āļāļēāļĢāđ€āļ‡āļīāļ™ āđāļĨāļ°āļĒāļąāļ‡āļ—āļģāđƒāļŦāđ‰ āļœāļđāđ‰āđƒāļŠāđ‰āļ‡āļēāļ™āđ„āļ”āđ‰āļĢāļąāļšāļĢāļēāļ‡āļ§āļąāļĨāļˆāļēāļāļāļēāļĢāļ•āļĢāļ§āļˆāļŠāļ­āļšāđāļĨāļ°āļĒāļ·āļ™āļĒāļąāļ™āļĢāļēāļĒāļāļēāļĢāđ€āļ›āđ‡āļ™āđ€āļ‡āļīāļ™āļ”āļīāļˆāļīāļ—āļąāļĨāļ­āļĩāļāļ”āđ‰āļ§āļĒ āđ‚āļ”āļĒāđ€āļĄāļ·āđˆāļ­āļ§āļąāļ™āļ—āļĩāđˆ 10 āļžāļĪāļĐāļ āļēāļ„āļĄ 2561 āļ›āļĢāļ°āđ€āļ—āļĻāđ„āļ—āļĒāđ„āļ”āđ‰āļĄāļĩāļāļēāļĢāļ›āļĢāļ°āļāļēāļĻāđƒāļŠāđ‰āļžāļĢāļ°āļĢāļēāļŠāļāļģāļŦāļ™āļ” āļāļēāļĢāļ›āļĢāļ°āļāļ­āļšāļ˜āļļāļĢāļāļīāļˆāļŠāļīāļ™āļ—āļĢāļąāļžāļĒāđŒāļ”āļīāļˆāļīāļ—āļąāļĨ āļž.āļĻ. 2561 āđāļĨāļ°āļžāļĢāļ°āļĢāļēāļŠāļāļģāļŦāļ™āļ”āđāļāđ‰āđ„āļ‚āđ€āļžāļīāđˆāļĄāđ€āļ•āļīāļĄāļ›āļĢāļ°āļĄāļ§āļĨāļĢāļąāļĐāļŽāļēāļāļĢ (āļ‰āļšāļąāļšāļ—āļĩāđˆ 19) āļž.āļĻ. 2561 āļ‹āļķāđˆāļ‡āļˆāļ°āļĄāļĩāļœāļĨāļ•āļąāđ‰āļ‡āđāļ•āđˆāļ§āļąāļ™āļ—āļĩāđˆ 14 āļžāļĪāļĐāļ āļēāļ„āļĄ 2561 āļ‹āļķāđˆāļ‡āđ€āļ›āđ‡āļ™āļāļŽāļŦāļĄāļēāļĒāđƒāļ™āļāļēāļĢāļāļģāļāļąāļšāļ”āļđāđāļĨ āđāļĨāļ°āļ„āļ§āļšāļ„āļļāļĄāļāļēāļĢāļ›āļĢāļ°āļāļ­āļšāļāļīāļˆāļāļēāļĢāļ—āļĩāđˆāđ€āļāļĩāđˆāļĒāļ§āļ‚āđ‰āļ­āļ‡āļāļąāļšāļŠāļīāļ™āļ—āļĢāļąāļžāļĒāđŒāļ”āļīāļˆāļīāļ—āļąāļĨ āļ‹āļķāđˆāļ‡āļĄāļĩāļŠāļēāļĢāļ°āļŠāļģāļ„āļąāļ āļ„āļ·āļ­āļāļēāļĢāļāļģāļŦāļ™āļ”āļ™āļīāļĒāļēāļĄ āļ‚āļ­āļ‡āļ„āļģāļ§āđˆāļēāļŠāļīāļ™āļ—āļĢāļąāļžāļĒāđŒāļ”āļīāļˆāļīāļ—āļąāļĨ āļ„āļĢāļīāļ›āđ‚āļ—āđ€āļ„āļ­āļĢāđŒāđ€āļĢāļ™āļ‹āļĩ āđāļĨāļ°āđ‚āļ—āđ€āļ„āļ™āļ”āļīāļˆāļīāļ—āļąāļĨ āļĢāļ§āļĄāļ–āļķāļ‡āļĄāļĩāļāļēāļĢāļāļģāļŦāļ™āļ”āļŠāđˆāļ§āļ™āđ€āļžāļīāđˆāļĄāļ›āļĢāļ°āđ€āļ āļ— āļĒāđˆāļ­āļĒāļ‚āļ­āļ‡āđ€āļ‡āļīāļ™āđ„āļ”āđ‰āļžāļķāļ‡āļ›āļĢāļ°āđ€āļĄāļīāļ™āļĄāļēāļ•āļĢāļē 40 (4) āđāļŦāđˆāļ‡āļ›āļĢāļ°āļĄāļ§āļĨāļĢāļąāļĐāļŽāļēāļāļĢāđāļĨāļ°āļāļģāļŦāļ™āļ”āđƒāļŦāđ‰āļĄāļĩāļāļēāļĢāļˆāļąāļ”āđ€āļāđ‡āļšāļ āļēāļĐāļĩ āđƒāļ™āļ­āļąāļ•āļĢāļēāļĢāđ‰āļ­āļĒāļĨāļ° 15 āđ‚āļ”āļĒāļ§āļīāļ˜āļĩāļāļēāļĢāļŦāļąāļ āļ“ āļ—āļĩāđˆāļˆāđˆāļēāļĒ āļ•āļēāļĄāļĄāļēāļ•āļĢāļē 50 (2) āđāļŦāđˆāļ‡āļ›āļĢāļ°āļĄāļ§āļĨāļĢāļąāļĐāļŽāļēāļāļĢ āđāļĨāļ°āļ•āđ‰āļ­āļ‡ āļ™āļģāđ„āļ›āļĢāļ§āļĄāļ„āļģāļ™āļ§āļ“āđ€āļ‡āļīāļ™āđ„āļ”āđ‰āļŠāļļāļ—āļ˜āļīāđ€āļžāļ·āđˆāļ­āđ€āļŠāļĩāļĒāļ āļēāļĐāļĩāđ€āļ‡āļīāļ™āđ„āļ”āđ‰āļšāļļāļ„āļ„āļĨāļ˜āļĢāļĢāļĄāļ”āļē āļˆāļēāļāļœāļĨāļāļēāļĢāļĻāļķāļāļĐāļēāļˆāļēāļāļāļēāļĢāļĻāļķāļāļĐāļēāđ€āļ›āļĢāļĩāļĒāļšāđ€āļ—āļĩāļĒāļšāļĄāļēāļ•āļĢāļāļēāļĢāļāļēāļĢāļˆāļąāļ”āđ€āļāđ‡āļšāļ āļēāļĐāļĩāļ—āļĩāđˆāđ€āļāļĩāđˆāļĒāļ§āļ‚āđ‰āļ­āļ‡āļāļąāļšāđ€āļ‡āļīāļ™ āļ”āļīāļˆāļīāļ—āļąāļĨāļ‚āļ­āļ‡āļ›āļĢāļ°āđ€āļ—āļĻāļāļĩāđˆāļ›āļļāđˆāļ™āđāļĨāļ°āļ›āļĢāļ°āđ€āļ—āļĻāļŠāļŦāļĢāļąāļāļ­āđ€āļĄāļĢāļīāļāļē āļžāļšāļ§āđˆāļēāļ—āļąāđ‰āļ‡āļŠāļ­āļ‡āļ›āļĢāļ°āđ€āļ—āļĻāļĄāļĩāļĄāļļāļĄāļĄāļ­āļ‡āļ•āđˆāļ­āđ€āļ‡āļīāļ™āļ”āļīāļˆāļīāļ—āļąāļĨ āļ—āļĩāđˆāļ„āļĨāđ‰āļēāļĒāļāļąāļ™ āļāļĨāđˆāļēāļ§āļ„āļ·āļ­ āļāļēāļĢāļ•āļĩāļ„āļ§āļēāļĄāļ§āđˆāļēāđ€āļ‡āļīāļ™āļ”āļīāļˆāļīāļ—āļąāļĨāđ€āļ›āđ‡āļ™āļ›āļĢāļ°āđ€āļ āļ—āļŦāļ™āļķāđˆāļ‡āļ‚āļ­āļ‡āļŠāļīāļ™āļ—āļĢāļąāļžāļĒāđŒ āļĄāļīāđƒāļŠāđˆāđ€āļ‡āļīāļ™āļ•āļĢāļēāđāļĨāļ°āļĄāļĩ āļāļēāļĢāļˆāļąāļ”āđ€āļāđ‡āļšāļ āļēāļĐāļĩāļˆāļēāļāļĄāļđāļĨāļ„āđˆāļēāļŠāđˆāļ§āļ™āđ€āļāļīāļ™ (Capital gain) āđ‚āļ”āļĒāļĄāļĩāļ„āļ§āļēāļĄāđāļ•āļāļ•āđˆāļēāļ‡āđƒāļ™āļŠāļēāļĢāļ°āļŠāļģāļ„āļąāļ 3 āļ›āļĢāļ°āļāļēāļĢ āļ„āļ·āļ­ (1) āļāļēāļ™āļ āļēāļĐāļĩāđƒāļ™āļŠāđˆāļ§āļ™āļ‚āļ­āļ‡āļŦāļĨāļąāļāļāļēāļĢāļāļēāļĢāļ„āļīāļ”āļ•āđ‰āļ™āļ—āļļāļ™āļ‚āļ­āļ‡āđ€āļ‡āļīāļ™āļ”āļīāļˆāļīāļ—āļąāļĨ (2) āļāļēāļĢāđƒāļŠāđ‰āļ›āļĢāļ°āđ‚āļĒāļŠāļ™āđŒāļˆāļēāļāļāļēāļĢāļŦāļąāļāļāļĨāļš āļĢāļ°āļŦāļ§āđˆāļēāļ‡āļāļģāđ„āļĢāđāļĨāļ°āļ‚āļēāļ”āļ—āļļāļ™ (3) āļ āļēāļĐāļĩāļĄāļđāļĨāļ„āđˆāļēāđ€āļžāļīāđˆāļĄ āļ—āļąāđ‰āļ‡āļ™āļĩāđ‰āļœāļđāđ‰āđ€āļ‚āļĩāļĒāļ™āđ„āļ”āđ‰āđ€āļŠāļ™āļ­āđāļ™āļ°āđƒāļŦāđ‰āļĄāļĩāļāļēāļĢāļĄāļĩāļāļēāļĢāļ­āļ­āļāļĢāļ°āđ€āļšāļĩāļĒāļšāļŦāļĢāļ·āļ­ āļĄāļēāļ•āļĢāļāļēāļĢāļĢāļ§āļĄāļ–āļķāļ‡āđāļ™āļ§āļ—āļēāļ‡āļ›āļāļīāļšāļąāļ•āļīāļ—āļĩāđˆāļŠāļąāļ”āđ€āļˆāļ™ āđƒāļ™ āļāļēāļĢāļˆāļąāļ”āđ€āļāđ‡āļš āļ āļēāļĐāļĩāļ—āļĩāđˆāđ€āļāļĩāđˆāļĒāļ§āļ‚āđ‰āļ­āļ‡āļāļąāļš āđ€āļ‡āļīāļ™ āļ”āļīāļˆāļīāļ—āļąāļĨ āđ‚āļ”āļĒāļ„āļ§āļĢāļˆāļ°āļžāļīāļˆāļēāļĢāļ“āļēāļ–āļķāļ‡āļ‚āđ‰āļ­āļ”āļĩāđāļĨāļ°āļ‚āđ‰āļ­āđ€āļŠāļĩāļĒāļ‚āļ­āļ‡āļāļēāļĢāļ—āļģāđāļ™āļ§āļ—āļēāļ‡āļ•āđˆāļēāļ‡ āđ† āļĄāļēāļ›āļĢāļąāļšāđƒāļŠāđ‰ āļāļēāļĢāļĨāļ‡āļ—āļļāļ™āđƒāļ™āļĢāļ°āļšāļš āļāļēāļĢāļˆāļąāļ”āđ€āļāđ‡āļšāļ‚āđ‰āļ­āļĄāļđāļĨāđ€āļžāļ·āđˆāļ­āđƒāļŦāđ‰āđ„āļ”āđ‰āļĢāļąāļšāļĄāļēāļ‹āļķāđˆāļ‡āļ‚āđ‰āļ­āļĄāļđāļĨāļ—āļĩāđˆāļĄāļĩāļ„āļ§āļēāļĄāļ™āđˆāļēāđ€āļŠāļ·āđˆāļ­āļ–āļ·āļ­āđƒāļ™āļĢāļ°āļ”āļąāļšāļŠāļđāļ‡āđƒāļ™āļāļēāļĢāļˆāļąāļ”āđ€āļāđ‡āļšāļ āļēāļĐāļĩ āļ•āļĨāļ­āļ”āļˆāļ™ āđāļ™āļ§āļ—āļēāļ‡āļ›āļāļīāļšāļąāļ•āļīāđƒāļ™āđ€āļĢāļ·āđˆāļ­āļ‡āļ‚āļ­āļ‡āļ āļēāļĐāļĩāļĄāļđāļĨāļ„āđˆāļēāđ€āļžāļīāđˆāļĄ āļ‹āļķāđˆāļ‡āļˆāļ°āļŠāđˆāļ‡āļœāļĨāļ”āļĩāļ•āđˆāļ­āļāļēāļĢāļžāļąāļ’āļ™āļēāļ›āļĢāļ°āđ€āļ—āļĻāļ•āđˆāļ­āđ„āļ›

Open access
Economic Systems and Logistics Management
Economic and Industrial Development
Economic Development and Regional Competitiveness
Original source
Jan 1, 2017·SSRN Electronic Journal
0 cites
The ESMA View on Blockchain

Khanh Dang Ngo

No abstract is available for this record.

Open access
FinTech, Crowdfunding, Digital Finance
Blockchain Technology Applications and Security
Original source
Jan 1, 2017·WU Research
0 cites
Taxation on the Blockchain: Opportunities and Challenges

Jeffrey Owens, Julia de Jong

Rapidly changing digital landscape and emergence of disruptive technologies produces opportunities and challenges for private as well as public sector. New advances such as Blockchain, which is a distributed disintermediated platform that enables trade in value between non-trusted parties peer-to-peer, to markets and sectors of economy, which rely on trusted third parties. Looking beyond this issue into a nature of the technology that comprises blockchain, i.e. distributed ledgers and smart contracts, and the benefits of blockchain become apparent. The system operates an open, transparent, shared ledger of immutable transactions. The ledger is permanent and tamper-proof. Public and tax administration can benefit from the transparency and immutability, as it should increase compliance, accountability and the reduction of the opportunities for fraud. Smart contracts are essentially pieces of the self-executing code, which enable real-time automatic compliance, thus massively reducing the transaction costs and fraud. <br/>The article considers how blockchain technology is compatible with such taxes as VAT, payroll and transfer pricing; considers the necessary prerequisites of the supporting governance infrastructure and summarizes country initiatives.

Governance, Compliance, and Sustainability
Taxation and Compliance Studies
Education, Law, and Society
Original source
Jan 1, 2017·Lecture notes in computer science
19 cites
Multi-domain DDoS Mitigation Based on Blockchains

Bruno Rodrigues, Thomas Bocek, Burkhard Stiller

Abstract The exponential increase of the traffic volume makes Distributed Denial-of-Service (DDoS) attacks a top security threat to service providers. Existing DDoS defense mechanisms lack resources and flexibility to cope with attacks by themselves, and by utilizing other’s companies resources, the burden of the mitigation can be shared. Technologies as blockchain and smart contracts allow distributing attack information across multiple domains, while SDN (Software-Defined Networking) and NFV (Network Function Virtualization) enables to scale defense capabilities on demand for a single network domain. This proposal presents the design of a novel architecture combining these elements and introducing novel opportunities for flexible and efficient DDoS mitigation solutions across multiple domains.

Open access
Software-Defined Networks and 5G
Network Security and Intrusion Detection
Information and Cyber Security
Original source
Jan 1, 2017·Americanae (AECID Library)
0 cites
"Bitcoin": um estudo sobre a legalidade da criptomoeda no Brasil = Bitcoin: a study on the legality of criptocurrency in Brazil

Alicia Yukari Lima Akamine, Ulysses Alves de Levy Machado, Cristina Zackseski

Submitted by Nataly Almeida (ansalmei@stj.jus.br) on 2017-10-20T16:38:50Z No. of bitstreams: 2 bitcoin_estudo_sobre_akamine.pdf: 269976 bytes, checksum: 3b2b3560e1dfc6e59fc3a51942c1c987 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)

Open access
Brazilian Legal Issues
Original source