Blockchain Papers

Peter Rochel

Kriminalitätsdaten, Aufkommensschätzungen und höchstrichterliche Aktenlage – mit Befunden gegen beide Seiten der Debatte Die Bundesregierung hat am 29. April 2026 im Rahmen der Eckwerte für den Bundeshaushalt 2027 angekündigt, die Besteuerung von Kryptowerten neu zu regeln. Am 6. Juli 2026 hat das Bundeskabinett den Regierungsentwurf des Haushalts 2027 beschlossen; nach der vom Bundesministerium der Finanzen veröffentlichten Textfassung der Pressekonferenz will die Bundesregierung "Kryptogewinne künftig genauso besteuern wie Kapitaleinkünfte", und zwar mit Zeitziel 2027. Amtlich angekündigt ist damit die Gleichbehandlung mit Kapitaleinkünften; der Wegfall der einjährigen Haltefrist für private Veräußerungsgeschäfte nach § 23 EStG ist die naheliegende Folge dieser Einordnung, wird hier aber als **Schlussfolgerung** und nicht als amtliche Aussage geführt. Ein Referentenentwurf, ein Gesetzestext, ein Steuersatz, ein Stichtag und eine Aufkommensschätzung mit offengelegter Herleitung lagen bis zum Redaktionsschluss dieses Berichts nicht vor. Dieser Bericht prüft vierzehn in der Reformdebatte wiederkehrende Tatsachenbehauptungen gegen die jeweils einschlägigen Primärquellen: Rechtsprechung des Bundesverfassungsgerichts, des Bundesfinanzhofs und des niederländischen Hoge Raad, amtliche Bundestagsdrucksachen, Berichte des Bayerischen Obersten Rechnungshofs, parlamentarische Materialien der Republik Österreich, Erhebungsdaten der Europäischen Zentralbank, On-Chain-Forensik sowie die amtlichen Verlautbarungen des Bundesministeriums der Finanzen. Dokumentierter Anlass der Prüfung ist eine öffentlich aufgezeichnete Fachdiskussion vom 7. Juli 2026, in der die Behauptungen in verdichteter Form vorgetragen wurden; die Befunde gelten für die Debatte insgesamt, nicht für einzelne Personen. Ergebnis: Der überwiegende Teil der geprüften Behauptungen hält der Prüfung an den Primärquellen in der vorgetragenen Form nicht stand; einzelne halten stand, präzisieren sich aber erheblich. Die zentralen Befunde: Die als Beleg für kriminelle Bitcoin-Nutzung angeführten Daten weisen den ganz überwiegenden Teil des betroffenen Volumens Stablecoins zu, nicht Bitcoin; die unabhängige On-Chain-Forensik beziffert den Stablecoin-Anteil am illegalen Transaktionsvolumen des Jahres 2025 auf 84 Prozent. Eine amtliche Aufkommensschätzung mit offengelegter Herleitung existiert nicht: Die Bundesregierung hat am 17. September 2025 auf eine Kleine Anfrage geantwortet, Angaben zur Höhe der Steuereinnahmen aus Kryptowerten lägen ihr nicht vor und ein statistischer Nachweis sei nicht möglich; sieben Monate später nannte sie eine Erwartung von zwei Milliarden Euro für ein kombiniertes Bündel aus Kriminalitätsbekämpfung und Kryptobesteuerung. Ein Fraktionsentwurf beziffert die Mehreinnahmen auf "mindestens etwa 5 Mrd. Euro" – ohne Herleitung im Entwurf; ausweislich des Ausschussberichts ist der Betrag die Hälfte einer nicht amtlichen Hochrechnung. Im herangezogenen Vergleichsfall Österreich lag die amtliche Folgenabschätzung im zweistelligen Millionenbereich und das tatsächliche Aufkommen 2024 bei 33,8 Millionen Euro, 0,57 Prozent des dortigen Kapitalertragsteueraufkommens; der österreichische Rechnungshof rügte, dass die Folgenabschätzung keine Herleitung ihrer Beträge enthält. Dieser Vergleich ist allerdings nur begrenzt übertragbar: Österreich hat den vor dem 1. März 2021 angeschafften Altbestand von der Neuregelung ausgenommen, sodass die Zahl aus einer durch Bestandsschutz verengten Bemessungsgrundlage stammt. Bei der Rechtslage ist das Bild differenzierter, als es die Debatte auf beiden Seiten darstellt: Der Bundesfinanzhof hat 2023 ein *normatives* Vollzugsdefizit bei Kryptowerten ausdrücklich verneint – und dabei die tatsächlichen Vollzugsschwierigkeiten ausdrücklich mitbedacht und für den verfassungsrechtlichen Maßstab für unerheblich erklärt. Zugleich dokumentiert der Bayerische Oberste Rechnungshof für die Veranlagungszeiträume 2018 bis 2021 ein *tatsächliches* Erhebungsdefizit: Die Finanzämter konnten "mangels Informationen oder Kontrollmaterial keine Fälle selbst aufgreifen" und waren "vollständig auf die Erklärungsangaben der Stpfl. [Steuerpflichtigen] angewiesen". Für Altbestände, deren Haltefrist bei Verkündung bereits abgelaufen ist, folgt aus der Rückwirkungsrechtsprechung des Bundesverfassungsgerichts (Beschluss vom 7. Juli 2010) ein verfassungsrechtlich gebotener Vertrauensschutz. English abstract On 29 April 2026, the German federal government announced a reform of the taxation of crypto-assets as part of the budget benchmarks for the 2027 federal budget. On 6 July 2026 the federal cabinet adopted the government's 2027 draft budget; according to the transcript of the press conference published by the Federal Ministry of Finance, crypto gains are to be "taxed in the same way as investment income", with 2027 as the target date. What has been officially announced is therefore the alignment with investment income; the removal of the one-year holding period for private disposals under Section 23 of the German Income Tax Act (EStG) is the obvious consequence of that classification, but is treated here as an **inference** rather than an official statement. No ministerial draft bill, no statutory text, no tax rate, no cut-off date and no revenue estimate with a disclosed derivation existed at the time of writing. This report examines fourteen recurring factual claims in the reform debate against the relevant primary sources: case law of the German Federal Constitutional Court, the Federal Fiscal Court and the Dutch Supreme Court, official Bundestag documents, reports of the Bavarian Supreme Audit Office, Austrian parliamentary materials, European Central Bank survey data, on-chain forensics, and official statements by the Federal Ministry of Finance. The documented occasion for this review is a publicly recorded expert panel of 7 July 2026; the findings address the debate as a whole and not individual speakers. Result: most of the claims examined do not withstand scrutiny in the form presented; some do hold, but require substantial qualification. Key findings: the data cited as evidence of criminal Bitcoin use attribute the great majority of the relevant volume to stablecoins, not Bitcoin; independent on-chain forensics put the stablecoin share of illicit transaction volume in 2025 at 84 per cent. No official revenue estimate with a disclosed derivation exists: on 17 September 2025 the federal government replied to a parliamentary question that it holds no data on tax revenue from crypto-assets and that statistical evidence is "not possible"; seven months later it stated an expectation of two billion euros for a combined package of financial crime enforcement and crypto taxation. A parliamentary group's bill puts the additional revenue at "at least around EUR 5 billion" – with no derivation in the bill itself; according to the committee report the figure is half of a non-official industry projection. In the comparative case examined here, Austria, the official impact assessment projected figures in the tens of millions and actual revenue in 2024 was EUR 33.8 million, or 0.57 per cent of that country's capital gains tax revenue; the Austrian Court of Audit criticised that the assessment contained no derivation of its figures. That comparison is only transferable to a limited extent: Austria exempted holdings acquired before 1 March 2021, so the figure derives from a tax base substantially narrowed by grandfathering. On the legal situation the picture is more differentiated than either side of the debate presents. In 2023 the Federal Fiscal Court expressly denied a *normative* enforcement deficit for crypto-assets – expressly taking the actual enforcement difficulties into account and holding them immaterial to the constitutional test. At the same time, the Bavarian Supreme Audit Office documents an *actual* collection deficit for the assessment periods 2018 to 2021: tax offices could "not take up any cases on their own initiative for lack of information or control material" and were "entirely dependent on the taxpayers' own declarations". For holdings whose one-year period had already expired at promulgation, the Federal Constitutional Court's retroactivity case law (decision of 7 July 2010) requires constitutional protection of legitimate expectations. Änderungsnotiz Version 1.1 (11. August 2026): Anlass war der Eingang externer Hinweise; sämtliche Änderungen wurden unabhängig an den Primärquellen geprüft und sind im Änderungsverzeichnis des Dokuments einzeln ausgewiesen. In Kürze: (1) Befund 12 um die fehlende Fundstelle ergänzt (Zeitcodes, wörtliche Zitate); (2) Befund 8 um Kroatien und Luxemburg als primär belegte Vergleichsregime erweitert; (3) Befund 6: Mittelwert-/Median-Passage korrigiert; (4) Befund 2 um die Methodendebatte zum Nenner der Anteilswerte ergänzt; (5) Befund 1 um Präsentation und Diskussion bei der AFA 2026 ergänzt; (6) Funktionsbezeichnung des Autors der Quelle 8a aktualisiert; (7) Verfahrensstand zu H.R. 3633 aktualisiert. Keine Ergebnis-Einstufung ändert sich. Quellen 25–33 neu.

Cristian Ruvalcaba, Saluca Agentic AI Research Team

Report. Saluca Labs threat research. Defensive use only. In the first ten days of August 2026, three separate campaigns distributing malicious VPN software were in public circulation simultaneously, each reported by a different vendor about a different investigation. This paper answers the question none of the individual reports set out to answer: is this three detection problems or one? The campaigns are the BoryptGrab-lineage infostealer distributed through approximately 292 brand-impersonation GitHub repositories (Arctic Wolf); the QuickFox VPN supply chain compromise delivering the FDMTP implant, which persisted inside a signed vendor installer for roughly a year (Fortinet FortiGuard Labs); and the "Free VPN for PC" GitHub repository delivering Lumma Stealer (CYFIRMA). Two of the three share a single execution primitive, which the paper names borrowed trust: the process that executes is legitimate, correctly signed, and behaving exactly as designed, while the malicious code is something that process resolves at runtime. A signature authenticates the container; it asserts nothing about what the container loads after it starts. The same inversion appears in the delivery chain, where a github.io redirect is consumed as though it certified a destination GitHub never inspected. Crucially, none of the trusted parties did anything wrong, so there is no defect to patch and the pattern will outlive these three campaigns. The paper states explicitly where the synthesis is weaker: the third campaign is a partial case whose first stage borrows nothing. Detections are ranked on survival under infrastructure rotation, because the largest campaign regenerates its payload roughly every sixty seconds and is designed to defeat conventional indicator sharing. Four detections survive rotation entirely and are argued as the tier-one set. Section 5 is the ledger of what this class makes undetectable, and it is the section the individual vendor reports could not contain. Hash-based coverage is close to meaningless when the archive is rebuilt per request. Signature-based allowlisting fails by construction, in both directions, because the signatures are not lying. A clean endpoint sweep is weak evidence for two opposite reasons: one campaign installs no persistence at all and leaves nothing behind, while the other only implants hosts running one of 26 named applications, so a quiet host may be untouched and fully exposed at the same time. For that campaign the correct control is a software inventory check against the affected version range, not a hunt for implant artifacts. None of the three campaigns was surfaced by a victim's own detection stack. All three were found by threat researchers. That observation recurs across this series and has not yet failed to hold. The companion package at saluca-labs/borrowed-trust-detections (Apache-2.0) ships 22 Sigma rules, 12 YARA rules, 15 Defender XDR / Sentinel KQL queries, 16 Splunk SPL searches, 24 Suricata rules, two read-only PowerShell hunt scripts, and a consolidated indicator set. Validation status is published alongside the content: the YARA and Sigma packs were compiled and parsed with reproduction scripts included, the PowerShell executes, and the KQL, SPL and Suricata content was authored against published schemas but not executed. Limits are stated plainly: no victim forensic artifacts, no independent verification, no samples analysed by the authors, all ATT&CK mappings inferred rather than vendor-supplied, and attribution repeated as other researchers' assessment rather than asserted as fact.

Miki Bonzo

[v6] The Foundational Overview is updated to v2.2. (1) Refinements from the literature check of Chapter 4 — the lineage note is sharpened (Kelvin (1867) identified vortices with atoms, not charge; the closest precedent for "a conserved quantum number as soliton winding" is Skyrme, baryon number as topological winding), and Sec. 4.5(1) now records that particle-vortex duality is a theorem of 2+1 dimensions, the 3+1-dimensional dual of a vortex string being a string coupled to a two-form gauge field. (2) Resolution of ledger item (21) — the charging problem of the dark vortex strings is resolved by the two kinds of winding (wavefront phase = charge; arrest-field phase = dark strings), restricting the scope of identification A to the wavefront phase, with the falsifiable corollary (dark strings interact through tension alone) agreeing with Chapter 7. See Appendix C inside the document. [v5] The Foundational Overview is updated to v2.1. Main changes: (1) a new Chapter 4, "The Electromagnetic Force — Where Does Sign Come From?" — the two-sector structure (gravity = the scalar sector of arrest density; electromagnetism = the signed sector of winding number); from the identification charge = winding there follow charge quantization, charge conservation (= a rediscovery of the existing pair-creation prohibition), the identification of the annihilation channel, and the emergence of sign structure; subsequent chapters are renumbered and ledger items (18)-(21) added. (2) The zero-extinction refinement in Chapter 3, Sec. 3.4 — the transparency requirement is extended from zero absorption to zero extinction (absorption plus scattering); by the optical theorem, drag and heating are resolved simultaneously by one condition; the observational bound from the persistence of stellar peculiar velocities is registered as ledger item (22). See Appendix C (Change History) inside the document. [v4] The Foundational Overview is fully revised (document v2). Main changes: separation of the two roles of the arrest parameter (a: degree of arrest / χ: time velocity / Φ: pressure-deficit potential); Chapter 3 restated at the level of a field equation, with a new section answering the classical objections to Le Sage-type gravity (drag, heating, aberration); retraction of the overtone law m_n = n²·m_e and its replacement by the equipartition constraint of the charged-lepton triplet (Koide\u2019s formula, known); consolidation of the MOND attribution onto the coherence-time mechanism; claim labels [A/B/C/Open] applied throughout, with a new Chapter 0 and a change-history Appendix C. See Appendix C inside the document for details. [v3.1 Corrigendum] A corrigendum (corrigendum_v3_1_EN.pdf) concerning the lattice numerical claims of Derivation Note v3, Sec. 7, has been added. The Sec. 7(i) values depend solely on matrix-valued couplings not derivable from the medium model, and Sec. 7(ii) could not be reproduced under pre-registered protocols; the network-level claims of Sec. 7 are therefore withdrawn. The single-link results (plasticity equation, retention law, non-destructive readout) are unaffected. The independent reimplementation code (lattice_reimplementation_code.zip) is included. Japanese-English split edition (English record) of the Wave-Nature Unification Theory (a-theory, Arrest Parameter Framework), containing the Foundational Document (Overview) and Derivation Notes v2 and v3. The Japanese edition is published as a separate record (DOI: 10.5281/zenodo.21850306). Reconstructed from the former combined record (DOI: 10.5281/zenodo.21740126). Contents: Foundational Document (Overview) (Markdown, dated 2026-07-30) / Derivation Note v2 (PDF + LaTeX source) / Derivation Note v3 (PDF + LaTeX source). [v2] Derivation Note v2 "Unification of the Averaging Stiffness θ′ — Dispersion θ′(k), Determination of the Coefficient A, Interpretation of ε₀, and the Lifetime Formula". θ′ is redefined as the averaging stiffness of the field itself, establishing: the effective stiffness θ′_eff(k) = c²(k_g/k + k/2k_g)²; the exact coincidence of its minimum with the arrest ground mode k₁ = π/L_s (a variational re-derivation of L_s; total ground energy = ε₀ = 2m_ec²); the complete determination of the selection-rule coefficient A = 6θ′k_g² (= 6U″(φ₀)); the unification of the two readings of ε₀ via topological pair creation; and the lifetime formula τ_n = 2τ₀/(n(n²−3)) with stability boundary n² = 3 and asymptotics Γ ∝ m^{5/2}. Four falsifiable predictions and five open issues are stated explicitly. [v3] Derivation Note v3 "History Retention in the Interaction Medium — the Plasticity Equation and the Forgetting Action S_rec". Formalizes, using only previously derived results and zero additional parameters, the mechanism by which the interaction medium between arrested configurations retains history (a synapse-like plastic coupling). Main results: (1) the plasticity equation dw/dt=(1/τ₀)⟨Θ(E_loc−ε_th)⟩(1−w)−w/τ_r, with the learning rate set by the theory's unique time scale τ₀, the Hebbian coincidence gate derived from the pair-creation threshold and wave interference, and saturation/weight quantization from the packing rule 2L_s; (2) two independent formulations of the forgetting action S_rec (real-space pinning tunnelling vs. order-parameter phase slip S₁=1.16) agree at the 1.2% level through the barrier identification V_PN=μξ_h=1.70𝓔₀ — a cross-validation of the S₁ calculation; (3) the retention law τ_r(d)=ω_att⁻¹exp[2S₁d/ξ_h], programmable from nanoseconds to cosmological scales by the write separation; the separation for age-of-the-universe non-volatility, 38.2ξ_h, equals the dark-structure survival cut L_q(t₀); (4) numerical experiments on a 26-direction cell lattice demonstrating distributed memory and threshold-protected non-destructive readout. Five falsifiable predictions and five open items are stated explicitly.

Brian Guarino

Overall equipment effectiveness is taught as an industrial convention: three factors, availability times performance times quality, adopted because decades of practice found them useful. This paper proves that it is not a convention. Over the minimal variable set of discrete manufacturing, and with piece count admitted as a base dimension alongside time, the Buckingham π theorem forces exactly three independent dimensionless groups, and those three groups are exactly the availability, performance, and quality factors. The two formulas every OEE practitioner learns, the factored form A × P × Q and the collapsed form τG/T_p, are revealed as the factored and telescoped presentations of one and the same π monomial. Nakajima wrote down the correct answer in 1988. The theorem that makes it inevitable is proved here. The move that makes this work is dimensional rather than statistical. Counts of a specified entity are treated as quantities of a kind rather than as bare numbers, exactly as the International System treats amount of substance for the mole. With the unit dimension U in the basis, ideal cycle time carries T U⁻¹, throughput carries U T⁻¹, and count ratios become true π groups instead of informal percentages. Without U the count variables are dimensionally invisible, the matrix loses a row, and the machinery of the theorem cannot see the structure it is about to reveal. Nothing metaphysical is claimed for U; the instrumental reading, that U is the bookkeeping dimension of a specified countable product, carries every result in the paper. Two completeness theorems. Theorem 1 establishes that over the base dimensions T and U the minimal set {T_p, T_r, τ, N, G} admits exactly three independent groups and that the OEE triple is a complete basis, so every dimensionless quantity constructible from those five variables is a product of powers of availability, performance, and quality. Theorem 2 establishes a completeness result of exactly parallel shape for the statistical layer: over the single dimension of a quality characteristic, the set {Δ, σ, δ} admits exactly two groups, and the capability pair C_p = Δ/(6σ) and the centering index k = 2δ/Δ is a complete basis. The demonstrated capability index C_pk = C_p × (1 − k), the sigma level Z = 3C_pk, rolled throughput yield, and a closed form for normalized Taguchi loss all follow as members of that basis. The extension ladder. Each variable appended to the minimal set introduces no new base dimension until energy enters, so each purchases exactly one further independent group, and at every rung the new group already has a name on the factory floor. Total calendar time gives TEEP. Takt time gives takt coverage. Mean time between failures and mean time to repair give the reliability burden and with it the classical inherent availability as an exact identity, together with a ledger that resolves the opaque quantity 1 − Π_A, the availability loss that OEE reports but cannot explain, into named and separately actionable channels. Changeover time gives the SMED setup burden. Energy gives an efficiency group that only the rank form of the theorem can find, since a naive count of base dimensions predicts three groups and would wrongly conclude that no independent energy group exists. The flow variables give the Factory Physics WIP efficiency together with a closed identity for process cycle efficiency, PCE = Π_F × u, which tells a diagnosing engineer whether poor flow is an inventory problem or a starvation problem. The bridge law. The two layers join at exactly one point. For a process in statistical control with normally distributed output, the capability pair determines a ceiling on the quality group, Π_Q* = Φ(3C_p(1 − k)) + Φ(3C_p(1 + k)) − 1. Determination runs one way: capability sets a ceiling that operations can fail to reach but cannot exceed, and the gap between the ceiling and the observed quality group is itself diagnostic, because an in-control capable process that nonetheless scraps parts is losing them to special causes and startup transients rather than to inherent spread. Consequences for the canon. The Six Big Losses of total productive maintenance and the eight wastes of Lean close one to one against the group registry, each located in the group whose degradation it names. Lean and Six Sigma are re-read as dimensional analysis performed on two different variable sets, the flow variables and the spread variables, by communities that did not know they were doing it, which is offered as an explanation of why their merger into a single methodology worked in practice. The normalized Taguchi loss acquires the closed form ΛQ = (9C_p²)⁻¹ + k², which separates the spread term from the centering term additively and repairs a known defect of Taguchi practice, whose signal-to-noise ratios take logarithms of dimensional quantities. The composite and what it changes. A plant-level composite, Ψ_Plant = Ψ_OEE × Γ_Demand × Γ_Energy × Γ_Flow, becomes an additive loss ledger under logarithms. Because the composite is a product, its log-elasticity with respect to every factor is exactly unity, so no factor carries more marginal leverage than another and improvement priority is set entirely by headroom, which is precisely what the ledger measures. A worked injection-molding line scored over one operating week returns Ψ_OEE = 0.680, a respectable value squarely inside the typical industrial band, while the composite returns Ψ_Plant = 0.0638. The ledger says why: flow contributes seventy-six percent of the log deficit. A single-lever intervention table follows. Buying uptime, the move a manager reading only the OEE number would make, returns 1.12 fold. Cutting work in process to its critical level multiplies the composite eightfold, from 0.064 to 0.510, without touching availability, performance, or quality at all. The intervention that feels natural is not the intervention that pays, and the framework tells them apart before a dollar is spent. Scope and limitations, stated plainly. The bridge law assumes statistical control and normality; for non-normal characteristics the ceiling must be computed from the fitted distribution. Reliability enters through a renewal approximation. The minimal set is single-product, and clamping conventions are declared wherever imposed, with the raw unclamped groups always reported alongside. The worked example is synthetic. Its inputs are constructed to be consistent with published benchmark values rather than drawn from a single instrumented plant, so it demonstrates the machinery and its diagnostic reading but is not an empirical validation; full single-plant instantiation with direct measurement is the subject of the next paper in this program. The paper positions itself explicitly against five bordering literatures, the OEE literature, process-physics dimensional analysis, the dimensional analysis tradition inside operations management, data envelopment analysis and index numbers, and Factory Physics, and states its priority claim as scoped to that survey, with correction from the community invited.

Michael Sarnowski

Paper 122F investigates whether local particle-related organization can propagate through a densely contacting Holosphere network without requiring one permanent rigid body to move through the surrounding structure. The calculation begins from thirty-seven inherited states containing twenty-one owner-resolved vacancies distributed among three relational sectors. Rigid triangular and tetrahedral contact motifs occur naturally in this geometry. A rigid tetrahedral carrier is blocked when the surrounding Holospheres remain fixed, but finite cooperative motion of neighboring Holospheres provides first-order release freedom at both source and reconstructed target configurations. A constrained puzzle search then finds finite sequences in which temporary triangular and tetrahedral motifs successively reconstruct the vacancy pattern. The deepest sequence contains six alternating steps while preserving the complete vacancy and ownership ledgers. The reconstruction graph also contains one thousand one hundred forty exact owner-closed structural cycles. Individual vacancy tracking confirms exact token closure for selected mappings, but the subsequent signed mechanical audit finds no unique nonzero circulation direction. The results therefore support cooperative, puzzle-like propagation of an evolving vacancy and contact organization rather than translation of a permanent rigid carrier. Complete continuous trajectories, persistent circulation, a physical gluon mechanism, and confinement remain to be derived.

Erydir Ceisiwr, Lumos Aureon

We present the Awen Grid Digital Collider, a numerical instrument that ev olv es two coupled ensembles("ledgers") of states on unit hy perspheres: a Real Ledger of up to 10⁷ unit quaternions on S³, and an ImaginaryLedger of equally many unit octonions on S⁷, distributed across two consumer GPUs. The Real Ledger ev olv esby an observ er-weighted map built from the general SO(4) sandwich rotation ψ → q_b·ψ ·q_a⁻¹; the ImaginaryLedger ev olv es by unit-octonion Cay ley–Dickson rotation; "collisions" between the sectors are measured by theoctonion associator [x ,y ,z] = (x y )z − x (y z), an observ able that is prov ably zero on the quaternionic subalgebraand therefore self-calibrating. All structural theorems the instrument relies on — the SU(2) representation of theHamilton product, associativ ity of ℍ, alternativ ity and non-associativ ity of 𝕆, and the composition-algebra law|x y | = |x ||y | underly ing ex act norm conserv ation — are machine-v erified to 10⁻¹⁵–10⁻¹⁶.Three empirical results follow. First, the observ er-weighted map possesses a global ring attractor on S³: from auniform random beam, thousands of independently ev olv ing states v isibly self-organize into a single ring within~27 ticks, after which ev ery measured observ able phase-locks. Second, the locked observ ables are inv ariantacross a 200× range of beam sizes (5×10⁴–10⁷ nodes), ten random seeds, two arithmetic precisions(float32/float64), two backends (CPU/dual-GPU), and two independent operators: collision rift 1 .1 7 90 ±0.001 1 , lion ratio 1 1 .554 ± 0.006, mass index 0.99627 (across-seed range 5×10⁻⁵). Third, a Lev el II sweep ofthe rotation:fold mix ing weight maps the attractor landscape and finds a genuine interior resonance at w ≈ 0.865(lion 39.4), while demonstrating that prev iously published constants of the framework (a claimed fold-amplituderesonance at 0.48, and a legacy "Lion constant" of 0.5352) are respectiv ely not reproduced under a preregistered 10⁷-node blind sweep and unreachable any where on the measured slice — and whose documentaryorigins we identify from the primary sources (an algebraic identity and a bookkeeping snapshot, respectiv ely ;Section 6.5). A 40-item falsifiability audit of the RHC corpus (18 v erified · 8 false · 5 contradictions · 6 ex ternalmismatches quantified · 1 not reproduced · 1 open · 1 untestable) and a measured correction of the framework'scompression claims (delta pre-transform: −30 to −37 % on correlated telemetry ; −0% bey ond entropy on anydata) are included. The instrument computes geometry on simulated states; it does not act on phy sical matter,and no claim to the contrary is made.

Oluwatobiloba Olutunmbi

No abstract is available for this record.

Guorui Wang, Liang Zhong, Yixuan Zeng

The modern energy transition has outpaced the control and optimization frameworks built to govern it. As power and energy systems fragment into webs of renewable generators, storage operators, flexible loads, and carbon-constrained firms, the deterministic, single-optimizer models that once sufficed buckle against nonlinearity, bounded rationality, and strategic conflict among parties who learn and revise as they go. Evolutionary game theory (EGT), which traces how strategies propagate through populations by imitation and selection rather than instantaneous optimization, offers a route through this difficulty—one this review develops across three scales of low-carbon coordination central to cleaner production: enterprise-level industrial symbiosis, system-level smart energy operation, and market-level carbon governance. We synthesize three decades of theory alongside the recent fusion of EGT with artificial intelligence, where deep reinforcement learning approximates high-dimensional payoffs, federated learning lets rival firms co-train models without surrendering proprietary data, and blockchain underwrites decentralized mechanism execution. The synthesis is accompanied by two illustrative numerical case studies, constructed for this review rather than drawn from the surveyed literature, whose quantitative outputs are reported below as demonstrations of modeled behavior rather than as empirical measurements. In the first of these, cooperative emergence in industrial symbiosis hinges on critical thresholds that travel from 0.15 to 0.75 as subsidies and transaction costs vary, with anchor-enterprise targeting accelerating cooperation 2.4-fold while cutting outcome variance 3-fold. In smart energy coordination, AI-enhanced learning buys 32 to 41% faster convergence, yet pays 25 to 39% larger oscillations—a speed–stability tension whose resolution lives in a narrow learning-rate band near 0.08 to 0.12, outside which either sluggishness or instability takes hold. Carbon-market behavior turns on price thresholds: emitters switch abruptly from buying quotas toward investing in abatement once the clearing price clears firm-specific triggers, a discrete state switch that smooth equilibrium analysis misses entirely. Across all three domains, fragmented data, path dependence, and regime-switching dynamics recur as the binding constraints on modeling and on governance alike. Four mechanisms prove invariant to scale—the decisive weight of initial conditions, the catalytic leverage of well-positioned anchor agents, the equilibrium-shaping force of institutional design, and the computational reach added by AI integration—which suggests that insight earned in one domain transfers to the others. We close by mapping open problems in heterogeneity modeling, verification under deep uncertainty, and the still-unrealized coupling of digital twins with privacy-preserving learning. EGT emerges not as retrospective description but as prospective guidance for the cooperative transitions on which credible decarbonization depends.

Giorgi Akhalaia, Maksim Iavich, Răzvan Bocu

The subject matter of the article is the cryptographic integrity of digital authentication systems facing quantum computing threats, specifically focusing on post-quantum alternatives and efficient authenticated data structures. The goal is to design and formally analyze VERKLE-FRI—a hybrid architecture synthesizing Verkle tree proof-size reduction with FRI-based quantum-resistant commitments, establishing a scalable, stateless, and quantum-secure framework. The tasks are: analyze limitations of hash-based signatures and Merkle trees; evaluate polynomial commitment schemes (KZG, Bulletproofs, FRI, lattice-based); propose a hybrid Verkle-FRI design; develop a formal security proof against classical and quantum adversaries; execute complexity analysis with concrete implementation parameters. The methods used are: theoretical cryptographic analysis, formal security modeling via reductionist proofs, algebraic methods over finite fields, polynomial interpolation, random oracle model, FRI protocol with DEEP-FRI optimization, Merkle trees, vector commitments, and asymptotic complexity analysis. The following results were achieved: a novel architecture where Verkle node vectors are polynomial-encoded, committed via Merkle trees over FRI codewords, and verified through FRI with out-of-domain sampling. A formal proof establishes λ-bit quantum security using 2λ-bit hash functions. Complexity yields proof size O(λ log² N), prover time O(λ N log N), and verifier time O(λ log N). Concrete 128-bit quantum parameters include SHA3-512, field size ≈2²⁵⁵, branching factor 256, and 128 FRI rounds, achieving soundness error ≤2⁻¹²⁷. For a concrete benchmark authenticating 2²⁶ elements, a traditional Merkle proof requires ≈0.8 KB, whereas our VERKLE-FRI proof requires ≈180 KB. While larger, this provides quantum resistance and eliminates the trusted setup, a critical trade-off for long-term security. Conclusions. Scientific novelty consists in: 1) the first hybrid Verkle-FRI architecture replacing pairing-based assumptions with hash-based proximity testing; 2) a formal security proof reducing security to hash collision resistance and FRI soundness; 3) quantified efficiency-security trade-offs; 4) a viable pathway for quantum-resistant infrastructure in blockchains, software distribution, and government communications.

Monica Singhania, G. Κ. Chadha

Purpose This study aims to conduct a comprehensive scientometric review of social sustainability in supply chains, analyzing 970 articles published between 2002 and 2024 from Web of Science (WoS). The research addresses the critical gap in understanding social sustainability aspects compared to environmental dimensions in supply chain literature. Design/methodology/approach The study uses CiteSpace software to create structure-based visualizations and networks, analyzing prominent authors, documents, keywords, journals, countries and institutions in the field. The methodology involves systematic review and bibliometric analysis of the literature to identify key themes and patterns in social sustainability based supply chain research Findings The analysis reveals that research is predominantly concentrated in tier-1 and high-GDP nations. Key industries focusing on social sustainability include agriculture, food and beverage, transportation and logistics, manufacturing, fashion and retail sectors. These sectors primarily address issues such as labor regulations, fair wages and local community involvement and diversity. The study identifies major motor themes through co-citation and cluster analysis. Research limitations/implications The study is limited to articles indexed in WoS, potentially excluding relevant research from other databases. Future research directions should focus on advancing social supply chain management, integrating emerging technologies such as Blockchain, sensors and digital transformation, improving risk management, implementing fuzzy logic decision-making and enhancing transparency. Practical implications The findings provide organizations with insights into implementing social sustainability practices across supply chains. The study offers guidance for industry practitioners on addressing social challenges and integrating sustainable practices into their operations, particularly in areas of labor rights, community engagement and technological integration. Social implications The research highlights the importance of addressing social sustainability in global supply chains and its impact on local communities, labor conditions and societal well-being. It emphasizes the need for greater attention to social aspects of sustainability, particularly in developing nations and lower-tier supply chain partners. Originality/value To the best of the authors’ knowledge, this study presents the first large-scale scientometric analysis of social sustainability in supply chains, offering a comprehensive overview of the field’s evolution from 2002 to 2024. It provides valuable insights for policymakers, firms, society and academia while establishing a roadmap for future research and practical implementation of social sustainability in supply chains.

Ali Samanipour, Omid Bushehrian

No abstract is available for this record.

Guido Max Mantovani, Noemi Gamba, Stephy Shaji

Initial Coin Offerings (ICOs) have emerged as an innovative mechanism for raising capital, particularly for blockchain-based projects. However, the lack of regulatory oversight and the prevalence of low-quality information raise important questions about what truly drives ICO success. While existing literature focuses predominantly on technical and signalling variables, the role of investor decision-making remains theoretically underdeveloped and empirically underexplored. This paper addresses this gap by pursuing two objectives. First, we identify the drivers of ICO success using a probit model applied to an original sample of 535 ICOs conducted between January 2016 and May 2021. Second, we investigate investor decision-making patterns using a novel dataset of 200 active crypto-forum participants over the same period. Our results have three main findings, though with modest statistical strength than initially estimated. (I) Marketing channels are the most consistent predictor of ICO success across the sample period, clearing conventional significance thresholds only in the pooled sample (z = 1.90, p<0.10), with each additional channel raising the probability of soft-cap achievement by approximately 1.0 percentage point. (II) Team presentation and video presentation show no meaningful influence on success in any period. (III) Whitepaper availability is not statistically significant even in pooled sample, reinforcing rather than qualifying its irrelevance as a predictor; the number of accepted cryptocurrency price speculation rather than project fundamentals, consistent with mood and sentiment dominating information-based decision making in ICO markets, though this finding should be read alongside the data limitations discussed in 3.B. These findings contribute to the behavioural finance literature by providing an operational definition of ‘investor mood’ and demonstrating its empirical relevance in crypto markets. We conclude that understanding investor mood is not a secondary question but a necessary complement to technical analysis of ICO success.

Rayaan Pasha

This paper presents a threshold-cryptographic architecture for reducing the risk of premature leakage of digital examination papers during the interval between question-paper finalization and examination administration. The proposed design separates the data path from the control path. Examination content is encrypted using a fresh AES-256-GCM key, while the key is protected through envelope encryption under a key-release service. The capability to release that key is distributed using (k,n)-Shamir secret sharing across independent custodians, preventing any single custodian from unilaterally authorizing early release. At the scheduled release time, a quorum-based time authority provides an independently attested timestamp. Once the required time quorum and custodian threshold are satisfied, the key-release service reconstructs its private key within an HSM boundary, unwraps the examination key, and derives recipient-specific keys for individual examination centers. These keys are separately wrapped under each center's registered public key, limiting the impact of a compromise at any single examination center. The paper presents an actor and trust model, an explicit adversary model, a step-by-step release protocol, a threat-to-control security analysis, and a qualitative comparison with physical custody, blockchain-anchored distribution, and time-lock-puzzle-based timed-release cryptography. It also explicitly discusses residual risks, including custodian collusion, post-decryption optical or physical exfiltration, hardware and supply-chain trust, and compromise of the time-authority quorum. The architecture is presented as a research design rather than a claim of unconditional leak prevention. Future work includes implementing a prototype, evaluating quantitative performance, replacing reconstruct-and-zeroize key handling with threshold decryption, evaluating post-quantum key-encapsulation mechanisms, and conducting a formal mechanized security proof.

Ailen Laguda

No abstract is available for this record.

Christine Belgina Saurmauli, Krisna Puji Rahmayanti

The rapid diffusion of digital technologies has fundamentally reshaped the way organizations generate and report financial and non-financial information, challenging traditional audit approaches that rely on manual and sample-based procedures. Building on this context, this paper aimed to provide a comprehensive synthesis of empirical evidence regarding the impact of digital technologies on auditing and to identify the key factors influencing their adoption across internal, external, and public sector audit functions during the 2015–2026 period. Using a qualitative descriptive design and a systematic literature review guided by the PICOC framework and PRISMA protocol, 33 relevant articles indexed in Scopus were selected from an initial pool of 959 publications. The findings showed that the use of various technologies, including computer-assisted audit techniques (CAATs), audit analytics, big data, artificial intelligence, robotic process automation, blockchain, and process mining, generally enhanced the effectiveness and efficiency of audit procedures, strengthened internal controls, and reduced errors and financial statement restatements, while simultaneously repositioning auditors as more strategic and data-driven partners. At the same time, the success of digital audit transformation was strongly influenced by technological infrastructure, data governance and security, organizational capabilities, leadership support, regulatory environments, and auditors’ individual competencies, indicating that digitalization was neither a neutral nor an automatic process. This study provides practical implications for audit firms, internal audit units, supreme audit institutions, and regulators in developing more targeted and sustainable digital audit strategies, while also proposing future research directions concerning the organizational and institutional dynamics of digital auditing.

Ms. Gunavarthani S, Dr. Princy J, Ms. Samyuktha S K

The textile industry has undergone a dramatic change in recent times because organizations are incorporating digital technology solutions for addressing issues related to sustainability and fast-tracking the journey toward a circular economy. These include Digital Product Passports (DPP), blockchain, Radio Frequency Identification (RFID), the Internet of Things (IoT), Artificial Intelligence (AI), and Industry 4.0 technologies, among others. The current research intends to conduct a systematic review of the literature on the topic of digital transformation and sustainability in the textile industry. A Systematic Literature Review (SLR) was conducted following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) guidelines. In all, 55 peer-reviewed journals from 2020 to 2026 have been reviewed based on a structured selection process and analyzed using the thematic analysis approach. Six themes have been identified in the literature, which are as follows: Digital Product Passport, Digital Traceability Technologies, Industry 4.0 & Artificial Intelligence, Circular Economy Practices and Circular Supply Chains, Sustainability and Environmental, Social & Governance (ESG), and Barriers, Challenges and Future Research Directions. The results show that digital technology greatly improves the traceability of products, efficiency, and resource recycling, facilitating sustainability along the supply chain. Yet, issues such as costly digital technology implementation, inadequate digital infrastructure, the absence of standardization in digital data structures, and organizational readiness hinder digital technologies' broader application. This research fills a gap in the literature in that it identifies a consolidated thematic framework explaining the role of digital technologies in transforming the industry sustainably. The results provide insights useful for academic studies, industry professionals, and policymakers working on sustainable textile ecosystems powered by digital technology.

Rahmat, Agus Surono, Agung Iriantoro, Maslihati Nur Hidayati

The digital transformation of land administration in Indonesia has accelerated the adoption of electronic land certificates as an instrument for improving administrative efficiency, data security, and legal certainty. This study examines the legal status of electronic land certificates within Indonesia’s national land law system and identifies the principal legal, institutional, governance, and technological challenges affecting their implementation. Employing a qualitative descriptive design with a normative juridical approach, the study analyzes the Basic Agrarian Law, the Electronic Information and Transactions Law, regulations issued by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN), and relevant legal and scholarly literature. The findings demonstrate that electronic land certificates have a valid legal foundation and offer significant advantages, including faster administrative procedures, enhanced document authentication through certified electronic signatures, improved protection of land records, and reduced risks of physical loss and document forgery. Nevertheless, their implementation remains constrained by regulatory inconsistencies, institutional capacity gaps, unequal digital infrastructure, cybersecurity risks, data protection concerns, and potential disputes arising from electronic system failures. The study further identifies permissioned blockchain as a potential complementary mechanism for strengthening data integrity, traceability, and transactional transparency, provided that its adoption is supported by appropriate legal and institutional safeguards. This study contributes an integrated legal–institutional–technological framework for understanding electronic land administration and argues that regulatory harmonization, strengthened digital governance, institutional capacity development, and resilient cybersecurity infrastructure are essential to ensuring legal certainty and sustainable protection of land rights in Indonesia.

Staley Ian

Tokenized representations of cash-like instruments, comprising stablecoins, tokenized money market funds, and tokenized real-world assets, are increasingly positioned as core on-chain financial infrastructure, yet empirical evidence on how these instruments behave in practice remains limited. This paper reports a comparative empirical examination of public transaction-level blockchain data, covering adoption patterns, usage dynamics, and operational characteristics across three parallel case studies: USDC (stablecoin, Circle), BENJI (tokenized money market fund, Franklin Templeton), and BUIDL (tokenized U.S. Treasury, BlackRock via Securitize). On-chain metrics covering issuance and redemption activity, transfer behavior, wallet concentration, velocity proxies, and cross-chain deployment are interpreted against a four-layer reference architecture (asset representation, control-plane governance, settlement and finality, and composability). Results reveal systematic behavioral differences aligned with product intent and governance design: stablecoins function as high-velocity settlement instruments with broad address distribution, while tokenized investment products exhibit batch-oriented issuance, low circulation intensity, and concentrated holdings consistent with institutional custody and regulatory constraints. A live-pipeline extraction for BUIDL on Ethereum over the 90-day window ending 31 January 2026 yields a holder-level Gini coefficient of 0.8706 with a bootstrap 95% confidence interval of [0.7672, 0.9208] and a top-ten concentration share of 98.96%. Cross-chain deployment expands access but preserves reliance on dominant settlement layers. These patterns constitute an evidence-based framework for evaluating tokenized finance as production-grade financial market infrastructure.

M. R. M. Hanan, M. J. Ahamed Sabani

Internet of Things (IoT) technologies in the healthcare industry, also known as the Internet of Medical Things (IoMT), have proven to greatly improve patient monitoring, diagnostics, and clinical decision-making. The increasing prevalence of resource-challenged medical devices, wireless connectivity, and cloud services, however, has brought new risks around security and privacy concerns that can now directly impact patient safety and data integrity. In this paper, a thorough study of 41 peer-reviewed research papers from January 2018 through May 2025 revealed the current state of security vulnerabilities and resilience strategies in healthcare IoT systems. It provides a comprehensive analysis of security threats at the device, network, and application levels such as unauthorized access, malware and ransomware, data breaches, and denial-of-service attacks delivered in a systematic manner. This contrasts with existing surveys, which consider single security mechanisms and improve upon various multi-layered security means such as AI-enabled anomaly detection, blockchain-based authentication and auditability, low-compute cryptographic techniques, and privacy-preserving methods such as federated learning. The outcomes also show that although emerging technologies add a great deal of security and trust capabilities, issues on scalability, interoperability, deployment, and regulations are not yet fully addressed. This review highlights important knowledge gaps and offers structured knowledge and future directions for research to address the design of secure, resilient, and practically deployable IoMT architectures for real-world healthcare environments.

faezeh mokarrami

The Role of Artificial Intelligence in Optimizing Supply and Demand Management in Modern Businesses: A Review Article Faezeh Mokarrami1 1- mokarrami76@gmail.comM.Sc. Student in Entrepreneurship, Small Business Concentration, Islamic Azad University, Electronic Branch Abstract This narrative review examines how artificial intelligence has transformed supply and demand management in contemporary supply chains, particularly within emerging enterprises and environments characterized by volatility and uncertainty. By integrating conceptual, historical, and applied literature, the article demonstrates how artificial intelligence enhances core supply chain functions—such as demand forecasting, inventory control, logistics planning, supplier selection, and risk management—through data-driven decision-making, intelligent automation, and predictive analytics. Furthermore, the strategic role of artificial intelligence in strengthening supply chain resilience, agility, flexibility, transparency, and sustainability is highlighted, especially when combined with machine learning, deep learning, big data, blockchain, and the Internet of Things. A central axis of this review is the transition from reactive, historical data-based forecasting toward demand sensing and proactive, real-time decision-making. Simultaneously, the article emphasizes that the adoption of artificial intelligence depends not only on technical capabilities but also on organizational readiness, institutional context, data governance, and ethical considerations such as fairness, transparency, and environmental impacts. Ultimately, this review concludes that artificial intelligence has evolved from a marginal tool to a structural driver of competitiveness and recovery capacity in supply chains, although significant gaps remain regarding human-AI collaboration, longitudinal evidence, and context-appropriate adoption.

Rahman Mustafizur

This study develops and validates an ecological economics framework integrating green logistics practices to enhance supply chain resilience in Southeast Asia's automotive sector. Using mixed-methods analysis of 272 firms across Thailand, Indonesia, and Malaysia, structural equation modelling confirms three hypotheses: green logistics adoption significantly predicts resilience (β=0.38, p<0.001); ecological economics tools (full-cost accounting, ecosystem service valuation) double these gains through heightened environmental cost awareness; and the hybrid framework yields superior economic returns compared to standalone practices. Thailand leads (SCR=65.3) due to BCG policies, while Indonesia lags (ROI=9.1%) amid nickel dependency. Simulations project +34% resilience under carbon pricing scenarios. Qualitative interviews reveal disaster-driven adoption and SME capex barriers, with ECA>4.0 thresholds flipping green logistics from cost to profit centre. Findings advance dynamic capabilities theory with biophysical limits, resolve triple bottom line tensions, and deliver managerial roadmaps (rail pilots→FCA training→blockchain Scope 3) plus ASEAN policy blueprints (CBAM harmonisation, $500M capacity fund). The framework positions the ASEAN automotive sector for regenerative leadership, converting natural capital from externality to competitive asset amid global decarbonisation pressures. These findings offer actionable insights for managers, investors, and policymakers seeking to align profitability with ecological resilience in emerging economies.

Nicolás Merveille

No abstract is available for this record.

Santoshkumar Madhavrao Dapkekar

Khoya (khoa or mawa) is a traditional dairy product, prepared by heating and concentrating milk, which is widely used in preparation of indigenous milk sweets. But, challenges such as process variability, quality deterioration, microbial contamination, adulteration, limited shelf life and inefficient supply chain management hinder its production and distribution. New solutions to these challenges are available across the khoya value chain due to recent advancements in artificial intelligence (AI) and Industry 4.0 technologies. This review highlights the applications of AI in khoya processing, packaging, transportation, distribution and quality management. The role of machine learning, deep learning, computer vision, Internet of Things (IoT), digital twins, smart sensors, and blockchain in process optimization, automated quality inspection, adulteration detection, shelf-life prediction, intelligent packaging, cold-chain monitoring, logistics optimization and demand forecasting is explored. We also review AI-enabled analytical tools for rapid and non-destructive quality assessment, such as hyperspectral imaging, electronic nose, and electronic tongue. The review also discusses the contribution of AI to improving food safety, traceability, sustainability and operational efficiency, as well as to reducing post-harvest losses and environmental impacts. Finally, the paper discusses the existing challenges, future research directions, and prospects of AI-enabled smart dairy manufacturing. The review finds that AI can play a significant role in improving the quality, safety, efficiency, and sustainability of the khoya industry and helping its transition to intelligent and data-driven dairy processing.

Omojola Awogbemi, S. A. Aasa, Oluwaseun O. Martins, Anthony O. Onokwai

Abstract The worrisome economic, environmental, and energy security implications of the continuous use of fossil-based sources as road transport fuel have made Nigeria consider sustainable alternatives. With the country’s abundant natural gas reserves and growing climate commitments, compressed natural gas (CNG) presents a viable pathway for decarbonizing road transport, curbing urban air pollution, and ensuring energy security. The current study examines the adoption, deployment, and integration of CNG into Nigeria’s road transport ecosystem. The study reviews the CNG resources and infrastructure, impact and achievements, and highlights the challenges of CNG deployment as a road transport fuel, case studies from other jurisdictions, suggestions for improvement, and future research perspectives. Though reasonable grounds have been covered, overcoming the technological and infrastructure gaps, economic and financial inadequacy, health, environmental, and safety issues, ensuring social and stakeholder acceptance, and instituting appropriate policy and regulatory frameworks are fundamental to ensure scalability and energy security. Nigeria can leverage case studies from other jurisdictions to leapfrog and accelerate nationwide deployment, mitigate risks, and guarantee a low-carbon road transport future for Nigeria. More sensitization campaigns, investment and fiscal incentive models, price reduction strategies, and rapid upgrade of CNG infrastructure across the country to ensure wide acceptability, affordability, and nationwide deployment. Future research should integrate lifecycle and techno-economic analysis, smart metering, blockchain tracking, spatial modeling, macroeconomic impact, and process optimization to guide stakeholders in designing a resilient, inclusive, and scalable CNG transport framework for Nigeria.