Enterprise group is a corporation union lead and set up by means of group company assorts with and unifies production management and financial policy of member enterprises in group.Enterprise group should manage group finance by layered and decentralization way,according to statute specification and hierarchical authorization of organization.Group company is on the basis of group statute and authorization,which not only is an administrative level of group finance,but also is parent company of main member enterprises in group.This determines that group company plays a unique core management part in enterprise group finance.
Introduction When scholars talks about local government (LG in continuation), they often point to three basic values that the structures of LG may fulfill (Sharpe, 1973; Stewart, Greenwood, 1995): a) autonomy; because the existence of LG prevents over-concentration of political power and allows for different political choices in different localities, b) democracy; because LG encourages the active involvement of citizens in self-governance; c) effectiveness; because LG is efficient structure for delivery of services tailored to varying needs of localities. With decentralization, decision makers are closer to the results of their decisions, which is helpful in predicting the effects of decisions to be made and in turn supports effective allocation of resources. LG enables a better match of policies with local conditions and preferences. This supports effectiveness both objectively and subjectively (policies are closer to voters' preferences) and variation in solutions promotes innovation and diffusion of positive examples. LG is a feature of all EU states, despite many differences between them. Its importance has been strengthened by the adoption of the subsidiary principle in the Maastricht Treaty and by the EU Charter of LG. Criteria for Expenditure and Revenue Assignment The principles discussed below are among the basic foundations of the fiscal federalism model. As Rattso (2002) notes, model is based on four key assumptions: a) LG is mostly responsible for the delivery of public goods; b) the base for local finance is provided by local taxes (those who pay also benefit), c) there is considerable social mobility; d) in the case of local services, the catchments area is close to the area of administrative jurisdiction, i.e., spillover effects are minimal. The main principles of a decentralized system of public finance recommended by fiscal federalism theory are (Musgrave, 1957; Oates, 1972; King, 1984): a) the division of functions between central and LG is based on the subsidiary principle, which involves a considerable amount of fiscal and functional decentralization. (LG spending to national GDP, although this measure creates several methodological and data problems), b) The allocation of functions takes into account the specific territorial organization. If the structure is to diversified, with many, small units, the functional decentralization cannot be broad. Small units will not be able to perform functions effectively, c) The golden of the balanced budget (Damon, 2002) is enforced by regulations. In short, the rule states that current spending should be financed exclusively from current revenues, while capital investment expenditures are financed from capital receipts, d) The system of local finance is transparent for citizens and LG has an autonomy to form the structure of local expenditures. The most general classification of resources consists of three major categories: a) Own revenues of LG (revenues allocated to LG unconditionally and for an undefined period and that LG has at least some discretion to decide upon these categories of revenue, b) transfers from the central budget in form of grants, c) borrowed resources, d) shared revenues. (1) The model of local finance should conform to the following criteria: a) vertical allocation of resources should reflect the allocation of functions, b) a large proportion of local revenues should come from own sources, because this supports accountability, stimulates councillors and increases citizens interest in local activities, c) equalization system which ensures that each unit is able to provide at least a minimal set of standard services (Buchanan et al., 1999). Principles of Local Taxation There are various candidates for local taxes, and several criteria to help us choose appropriate mix for the country. Some of them are identical with requirements for good taxes in general, but others are specific to LG. …
Sonia Esteban Laleona, Pablo de Frutos Madrazo, María José Prieto Jano
Traditionally, the academic debates about the benefits that the existence of multilevel government structures provide have been directly related to the gains in efficiency that derive from the processes of decentralization of the Public Sector. However, as of the last decades, the Public Finance has broadened its analysis towards other questions, one of them being if the fiscal decentralization influences positively in the economic growth of a country. The objective of this document is to provide a "reading guide" for this new line of investigation on the influence of fiscal decentralization on regional economic growth.
The book is divided into two parts. The \n first part macro federalism provides a fresh look at \n emerging constitutional challenges arising from \n globalization and the information revolution, as well as the \n dynamic-efficiency and growth implications of existing \n federal constitutions. Several aspects of these systems are \n examined: (a) institutional design to achieve internal \n economic union; (b) policies for regional development; (c) \n conduct of monetary policy; (d) coordination of fiscal \n policies, with a special emphasis on tax harmonization; and \n (e) management of risks of insolvency from sub-national \n borrowing. The second part of the book local finance \n provides a comparative perspective on local finances and \n measures the progress of decentralized governance reforms in \n developing countries.
Peer-to-Peer (P2P) computing has been gaining popularity due to the decentralized organization, high scalability, and the manipulation of abundant resources at the edge machines. Of many P2P applications, file sharing is the most ubiquitous with multiple implementations where users of P2P networks can find the files of interest from other computers on the network and download them locally. Most of P2P file sharing systems search the files using either simple flooding or indexed routing with the complex structures, such as the Distributed Hash Table (DHT). However, the file locating performance in these approaches turns out to be poor without a careful consideration of the machine heterogeneity and the network hierarchy. From this observation preliminary works introduce two asymmetric file sharing systems for large-scale P2P networks. Both systems provide not only efficient and deterministic file location, but also self-organization and load balancing by exploiting underlying network topology.
This thesis extends the researches to the dynamic service composition in which multimedia workflow processing systems like ARchitecture for Interactive Arts (ARIA) organize workflow operators in a purely decentralized manner. The traditional approach involves a centralized data warehouse, permitting the extensive resource provisioning and replication to manage server load. Recent works propose to leverage routing paths in the DHT to obtain a set of candidate nodes for service placement. However the DHT is not designed to optimize workflow processing in overlay networks, yielding small candidate set sizes for service placement. This work proposes a noble Decentralized, Autonomous and Network-wide service workflow processing System (DANS), which explores DHT-based P2P substrates to lookup and publish the underlying peer information. This system achieves network adaptivity by using sender-initiated operator mapping, as opposed to the receiver-initiation used in most current systems, eliminating pre-establishment of workflow networks. In addition, DANS supports multi-constrained workflow execution. To this end this thesis solves the nested chain workflow problem based on probabilistic models which select qualified service paths enforcing Quality of Service (QoS) metrics, while requiring low bandwidth consumption and sharing processing workloads.
Based on USB key and zero-knowledge proof,a mutual authentication scheme is proposed in this paper,which has realized to user’s authentication,moreover has realized to user’s public key authentication.The analysis indicates that the scheme is secure and the computation complexity is low.
This study proceeds from the obvious assumption that without revenue powers and expendi-ture autonomy any devolution of functions on local governments remains hollow. Without resources local self-government is an exercise without much scope for decision-making. But even if local governments do have adequate revenue powers, their fiscal autonomy may be curtailed by utterly restrictive and, often Byzantine, administrative regulations of the central state, erratic interventions by the central government and – for fear of being not returned to office in future elections - a lack of will among local leaders to utilize the revenue powers vested in local authorities. <br>\tAlthough there is a plethora of literature on decentralization in the Philippines, the literature reflects what Linn,48 Smoke,49 and Smoke, Martinez-Vasquez and Peterson 50 have deplored elsewhere in relation to fiscal decentralization in more general terms: there is not much systematic research on how the Local Government Code of 1991 affected the fiscal capabilities of local governments. Most of the decentralization literature stands in the tradi-tion of the old institutionalism 51 and thus strongly centers on legal-institutional aspects and the historical evolution of decentralization in the Philippines. The few serious studies are by now dated 52 or are difficult to access because they are studies commissioned by bilateral and multilateral donor organizations.53 <br>\tThe main objective of this study is thus to explore as to what extent in the Philip-pines the devolution of functions has been accompanied by an adequate allocation of re-sources to local governments. Local fiscal capacities are thus considered as the litmus test for the success of decentralization reforms in the Philippines. <br>This dissertation is organized into five parts. Chapter 1 discusses the theoretical foun-dation of decentralization as well as the study’s significance, scope and limitations, and methodology. In particular, the theoretical foundation lays down the debate between centrali-zation and decentralization as well as the differing contexts – political and economic - of de-centralization. The research question and the study’s possible contribution were also ex-plained in this chapter. <br>Chapter 2 describes the Philippines’ political-legal structure and its local government system. It also briefly outlines the major changes brought about by the Local Government Code of 1991, the most extensive reform legislation on local governments in the country’s history. <br>Chapter 3 presents the overall or macro-view of decentralization in the Philippines. First, decentralization and local autonomy were explained using the Local Government Code of 1991 wherein the new Code became a catalyst to personnel, functional and fiscal decen-tralization. Second, the local financing structure was described by presenting the trends and dynamics between the central and local governments in obtaining the consolidated LGU in-come and expenditures from 1985 (pre-LGC of 1991) until 2001 (after the passage of the LGC of 1991). Third, the Local Government Code and the LGU Performance were evaluated using the results of the Local Productivity and Performance Measurement System (LPPMS) as a self-assessment tool. <br>Chapter 4 presents the case studies in Bataan and Pampanga on fund sourcing as well as the performance of the Central Luzon Region in local fiscal administration. The case studies will show the experiences of the provinces, cities and municipalities in resource mobilization under the regime of decentralization. This Chapter will also show the impact of inflation or increase in prices in the increase in income on whether the inflation to increase in income leads to real growth in a particular locality. <br>Chapter 5 provides an analysis of the results and observations of the study.
We consider the regulation of national firms in a common market. Regulators can influence the production of national firms but they incur in a positive cost of public funds. First, we show that market integration is welfare improving if and only if the efficiency gains compensate for the negative public finance effect (related to business stealing). We also show that supranational competition can have very different consequences on the rent seeking behaviour of firms, depending on cost correlation and ex-ante technological risk. Finally, we characterize the global optimum and show how it can be sustained in a decentralized bargaining solution.
The case of Spain reflects to a marked extent the more general European tendency toward the proliferation of new institutions called on to meet social and demographic challenges. Health care in Spain has traditionally been dispersed among a host of largely autonomous agencies associated with various levels of political authority (national. provincial, or municipal.) The creation of the National Health System (SNS) as a single, albeit decentralized system, has brought important organizational changes and led to a generalized reconsideration of institutional equilibria by establishing the Governments of the Autonomous Communities as the primary interlocutors of the Ministry of Health. Also present are professional associations, labor unions, and other organizations such as NGO’s or patient’s associations. These have, with more or less success, attempted to influence the decision-making process. The present article analyzes the evolution of actor networks involved in the «governance of health» in Spain, an evolution characterized at once by strong decentralizing tendencies and by new forces of public management often bringing a reinforcement of the regulatory role of the state.
Alfredo De Santis, Giovanni Di Crescenzo, Giuseppe Persiano, Moti Yung
We investigate structural properties of interactive perfect zero-knowledge (PZK) proofs. Specifically, we look into the closure properties of PZK languages under monotone boolean formula composition. This gives rise to new protocol techniques. We show that interactive PZK for random self-reducible (RSR) (and for co-RSR) languages is closed under monotone boolean formula composition. Namely, we present PZK proofs for monotone boolean formulae whose atoms are statements about membership in a PZK language which is RSR (or whose complement is RSR). We also discuss extensions, recent applications, and generalizations of the techniques.
This paper presents a new zero knowledge protocol for knowledge of (A,x,y),which is based on Cramer-shoup encryptionfrom linear assumption. Compared with reference,this protocol has one more parameter.
Oblivious transfer, first introduced by Rabin, is one of the basic building blocks of cryp-tographic protocols. In an oblivious transfer (or more exactly, in its 1-out-of-2 variant), one party known as the sender has a pair of messages and the other party known as the receiver obtains one of them. Somewhat paradoxically, the receiver obtains exactly one of the messages (and learns nothing of the other), and the sender does not know which of the messages the receiver obtained. Due to its importance as a building block for secure protocols, the efficiency of oblivious transfer protocols has been extensively studied. However, to date, there are almost no known oblivious transfer protocols that are secure in the presence of malicious adversaries under the real/ideal model simulation paradigm (without using general zero-knowledge proofs). Thus, efficient protocols that reach this level of security are of great interest. In this paper we present efficient oblivious transfer protocols that are secure according to the ideal/real model simulation paradigm. We achieve constructions under the DDH, Nth residuosity and quadratic residuosity assumptions, as well as under the assumption that homomorphic encryption exists. 1
Modern computing platforms strive to support mobile code without putting system security at stake. These platforms can be viewed as open systems, as the mobile code adds new components to the running system. Establishing that such platforms function correctly can be divided into two steps. First, it is shown that the system functions correctly regardless of the mobile components that join it, provided that they satisfy certain assumptions. These assumptions can, for instance, restrict the behavior of the component to ensure that the security policy of the platform is not violated. Second, the mobile component is checked to satisfy its assumptions, before it is allowed to join the system. This thesis presents algorithmic verification techniques to support this methodology. In the first two parts, we present techniques for the verification of open systems relative to the given component assumptions. In the third part, a technique for the quick certification of mobile code is presented for the case where a particular type of program rewriting is used as a means of enforcing the component assumptions.In the first part of this study, we present a framework for the verification of open systems based on explicit state space representation. We propose Extended Modal Transition Systems (EMTS) as a suitable structure for representing the state space of open systems when assumptions on components are written in the modal μ-calculus. EMTSs are based on the Modal Transition Systems (MTS) of Larsen and provide a formalism for graphical specification and facilitate a thorough understanding of the system by visualization. In interactive verification, this state space representation enables proof reuse and aids the user guiding the verification process. We present a construction of state space representations from process algebraic open system descriptions based on a maximal model construction for the modal μ-calculus. The construction is sound and complete for systems with a single unknown component and sound for those without dynamic process reation. We also suggest a tableau-based proof system for establishing temporal properties of open systems represented as EMTS. The proof system is sound in general and complete for prime formulae.The problem of open system correctness also arises in compositional verification, where the problem of showing a global property of a system is reduced to showing local properties of components. In the second part, we extend an existing compositional verification framework for Java bytecode programs. The framework employs control flow graphs with procedures to model component implementations and open systems for the purpose of checking control-flow properties. We generalize these models to capture exceptional and multi-threaded behavior. The resulting control flow graphs are specifically tailored to support the compositional verification principle; however, they are sufficiently intuitive and standard to be useful on their own. We describe how the models can be extracted from program code and give preliminary experimental results for our implementation of the extraction of control flow graphs with exceptions. We also discuss further tool support and practical applications of the method.In the third part of the thesis, we develop a technique for the certification of safe mobile code, by adapting the proof-carrying code scheme of Necula to the case of security policies expressed as security automata. In particular, we describe how proofs of policy compliance can be automatically generated for programs that include a monitor for the desired policy. A monitor is an entity that observes the execution of a program and terminates the program if a violation to the property is about to occur. One way to implement such a monitor is by rewriting the program to make it self-monitoring. Given a property, we characterize self-monitoring of Java bytecode programs for this property by an annotation scheme with annotations in the style of Floyd-Hoare logics. The annotations generated by this scheme can be extended in a straightforward way to form a correctness proof in the sense of axiomatic semantics of programs. The proof generated in this manner essentially establishes that the program satisfies the property because it contains a monitor for it. The annotations that comprise the proofs are simple and efficiently checkable, thus facilitate certification of mobile code on devices with restricted computing power such as mobile phones.
The interplay of randomness and computation is at the heart of modern Cryptography and plays a fundamental role in the design of algorithms and in the study of computation at large.Specifically, this interplay is pivotal to several intriguing notions of probabilistic proof systems (e.g., interactive proofs, zero-knowledge proofs, and probabilistically checkable proofs), is the focal of the computational approach to randomness, and is essential for various types of sub-linear time algorithms.This essay provides a brief outline of these connections.
Chen Su, Tiejian Luo, Wei Liu, Jinliang Song · 5 authors
In an e-Science environment, large-scale distributed resources in autonomous domains are aggregated by unified collaborative platforms to support scientific research across organizational boundaries. In order to enhance the scalability of access management, an integrated approach for decentralizing the task from resource owners to administrators on the platform is needed. We propose an extensible access management framework to meet this requirement by supporting an administrative delegation policy. This feature allows administrators on the platform to make new policies based on the original policies made by resources owners. An access protocol that merges SAML and XACML is also included in the framework. It defines how distributed parties operate with each other to make decentralized authorization decisions.
In this paper we have formulated an online voting framework which ensures that the voter is able to vote in a public environment without his vote being eavesdropped on by a neighbor i.e. his vote becomes known to his neighbor or a third party when he marks his choice on a particular candidate. We also give a model for secure online voting system using zero knowledge proof and other cryptographic schemes encompassing the voting process of the user and the backend process of servers and the tallying and display of results and verification by the user of the vote cast by him at a later stage.
Zero knowledge protocol is a basic method of cryptography,which means that the certifier owns a secret,and it doesn′t reveal any other useful information about the secret to verifier when authenticated.The advantage is to keep its identity recognized without being substituted and useful information not revealed.However,the presently known typical zero knowledge proof is based on computing complexity.According to the basic thought of classical zero knowledge protocol,a scheme for quantum zero knowledge protocol in a group using a mode of quantum secure communication is designed.
Canetti, Goldreich, Goldwasser, and Micali (STOC 2000) introduced the notion of resettable zero-knowledge proofs, where the protocol must be zero-knowledge even if a cheating verifier can reset the prover and have several interactions in which the prover uses the same random tape. Soon afterwards, Barak, Goldreich, Goldwasser, and Lindell (FOCS 2001) studied the closely related notion of resettable soundness, where the soundness condition of the protocol must hold even if the cheating prover can reset the verifier to have multiple interactions with the same verifier's random tape. The main problem left open by this work was whether it is possible to have a single protocol that is simultaneously resettable zero knowledge and resettably sound. We resolve this question by constructing such a protocol. At the heart of our construction is a new non-black-box simulation strategy, which we believe to be of independent interest. This new strategy allows for simulators which "marry'' recursive rewinding techniques (common in the context of concurrent simulation) with non-black-box simulation. Previous non-black-box strategies led to exponential blowups in computational complexity in such circumstances, which our new strategy is able to avoid.
Recently, at Crypto 2008, Boneh, Halevi, Hamburg, and Ostrovsky (BHHO) solved the longstanding open problem of “circular encryption,” by presenting a public key encryption scheme and proving that it is semantically secure against key dependent chosen plaintext attack (KDMCPA security) under standard assumptions (and without resorting to random oracles). However, they left as an open problem that of designing an encryption scheme that simultaneously provides security against both key dependent chosen plaintext and adaptive chosen ciphertext attack (KDM-CCA2 security). In this paper, we solve this problem. First, we show that by applying the Naor-Yung “double encryption” paradigm, one can combine any KDM-CPA secure scheme with any (ordinary) CCA2 secure scheme, along with an appropriate non-interactive zero-knowledge proof, to obtain a KDM-CCA2 secure scheme. Second, we give a concrete instantiation that makes use the above KDM-CPA secure scheme of BHHO, along with a generalization of the Cramer-Shoup CCA2 secure encryption scheme, and recently developed pairing-based NIZK proof systems. This instantiation increases the complexity of the BHHO scheme by just a small constant factor.
Endre Bangerter, Jan Camenisch, Stephan Krenn, Ahmad‐Reza Sadeghi · 5 authors
Efficient zero-knowledge proofs of knowledge (ZK-PoK) are basic building blocks of many practical cryptographic applications such as identification schemes, group signatures, and secure multiparty computation. Currently, first applications that essentially rely on ZK-POKs are being deployed in the real world. The most prominent example is Direct Anonymous Attestation (DAA), which was adopted by the Trusted Computing Group (TCG) and implemented as one of the functionalities of the cryptographic chip Trusted Platform Module (TPM). Implementing systems using ZK-PoK turns out to be challenging, since ZK-PoK are, loosely speaking, significantly more complex than standard crypto primitives, such as encryption and signature schemes. As a result, implementation cycles of ZK-PoK are time-consuming and error-prone, in particular for developers with minor or no cryptographic skills. To overcome these challenges, we have designed and implemented a compiler with corresponding languages that given a high-level ZK-PoK protocol specification automatically generates a sound implementation of this. The output is given in form of -protocols, which are the most efficient protocols for ZK-PoK currently known. Our compiler translates ZK-PoK protocol specifications, written in a high-level protocol description language, into Java code or \LaTeX\ documentation of the protocol. The compiler is based on a unified theoretical framework that encompasses a large number of existing ZK-PoK techniques. Within this framework we present a new efficient ZK-PoK protocol for exponentiation homomorphisms in hidden order groups. Our protocol overcomes several limitations of the existing proof techniques.