An accountable authority attribute-based encryption （A-ABE） scheme is presented in this paper. The notion of accountable authority identity-based encryption （A-IBE） was first introduced by Goyal at Crypto＇07. It ...An accountable authority attribute-based encryption （A-ABE） scheme is presented in this paper. The notion of accountable authority identity-based encryption （A-IBE） was first introduced by Goyal at Crypto＇07. It is a novel approach to mitigate the （inherent） key escrow problem in identity-based cryptosystems. In this work, the concept of accountable authority to attribute-based encryption （ABE） setting is generalized for the first time, and then a construction is given. The scheme non-trivially integrates an A-IBE scheme proposed by Libert et al. with an ABE scheme. In our construction, a user will be identified by a pair （ id, o~）, where id denotes the user＇ s identity and ω denotes the set of attributes associated to the user. In addition, our construction is shown to be secure under some reasonable assumptions.展开更多
A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and opt...A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and optimized.Then,the key sub-capabilities are identified by quantitatively calculating the contributions made by each sub-capability to the overall capability.Finally,the overall capability is improved by optimizing the identified key sub-capabilities.The theoretical contributions of the proposed approach are as follows.(i)An interpretable capability evaluation model is constructed by employing BRB which can provide complete access to decision-makers.(ii)Key sub-capabilities are identified according to the quantitative contribution analysis results.(iii)Accountable capability improvement is carried out by only optimizing the identified key sub-capabilities.Case study results show that“Surveillance”,“Positioning”,and“Identification”are identified as key sub-capabilities with a summed contribution of 75.55%in an analytical and deducible fashion based on the interpretable capability evaluation model.As a result,the overall capability is improved by optimizing only the identified key sub-capabilities.The overall capability can be greatly improved from 59.20%to 81.80%with a minimum cost of 397.Furthermore,this paper also investigates how optimizing the BRB with more collected data would affect the evaluation results:only optimizing“Surveillance”and“Positioning”can also improve the overall capability to 81.34%with a cost of 370,which thus validates the efficiency of the proposed approach.展开更多
The emergence of Accountable Care Organizations(ACOs)in the landscape of the U.S.healthcare system marks a paradigm shift in healthcare operations.The potential impact of ACOs has been a topic of intense debate.Tradit...The emergence of Accountable Care Organizations(ACOs)in the landscape of the U.S.healthcare system marks a paradigm shift in healthcare operations.The potential impact of ACOs has been a topic of intense debate.Traditional analytical approaches do not lend themselves to examining the complex phenomenon of the emergence and growth of ACOs in the healthcare network.We adopt a complex adaptive system lens to examine the growth of ACOs among physician groups and explore factors that influence this growth.We also discuss the impact of ACOs on the profit of physician groups.An agent-based model was built to simulate physician groups'ACO entrance and exit based on a set of simple rules and their complex interactions with other agents.Based on the simulation results,we derive patterns of ACO expansion and contraction,following four stages of wait-and-see,rollercoaster,fast growth,and stabilizing.Findings suggest that the growth of ACOs is sensitive to the initial state of ACO membership.When the initial size of ACO membership increases,it helps to eliminate the rollercoaster stage.In addition,the growth of the ACO varies depending on the cost–quality tradeoff.When both cost and quality objectives can be met simultaneously,the growth of ACO membership follows wait-and-see and fast growth stages followed by a different stage that we term sticky state.The impact of ACOs on physician groups’cumulative profit varies by the service quality level of the physician group.Physician groups affiliated with insurance companies charging the lowest or the highest level of health insurance premiums are worse off with the ACO option.However,the ACO benefits physician groups affiliated with an insurance company charging a moderate level of premiums.展开更多
In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,...In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system.展开更多
Identity-based encryption with equality test(IBEET)is proposed to check whether the underlying messages of ciphertexts,even those encrypted with different public keys,are the same or not without decryption.Since peopl...Identity-based encryption with equality test(IBEET)is proposed to check whether the underlying messages of ciphertexts,even those encrypted with different public keys,are the same or not without decryption.Since people prefer to encrypt before outsourcing their data for privacy protection nowadays,the research of IBEET on cloud computing applications naturally attracts attention.However,we claim that the existing IBEET schemes suffer from the illegal trapdoor sharing problem caused by the inherited key escrow problem of the Identity-Based Encryption(IBE)mechanism.In traditional IBEET,the private key generator(PKG)with the master secret key generates trapdoors for all authorized cloud servers.Considering the reality in practice,the PKG is usually not fully trusted.In this case,the Private-Key Generator(PKG)may generate,share,or even sell any trapdoor without any risk of being caught,or not being held accountable,which may lead to serious consequences such as the illegal sharing of a gene bank's trapdoors.In this paper,to relieve the illegal trapdoor sharing problem in IBEET,we present a new notion,called IBEET Supporting Accountable Authorization(IBEET-AA).In IBEET-AA,if there is a disputed trapdoor,the generator will be distinguished among the PKG and suspected testers by an additional tracing algorithm.For the additional tracing function,except for the traditional indistinguishability(IND)and one-way(OW)security models in IBEET,we define three more security models to protect the tracing security against dishonest authorizers,PKG,and testers,respectively.Based on Gentry's IBE scheme,we instantiate IBEET-AA and give a specific construction along with a formalized security proof with random oracles.展开更多
The redactable blockchain provides the editability of blocks,which guarantees the data immutability of blocks while removing illegal content on the blockchain.However,the existing redactable blockchain relies on trust...The redactable blockchain provides the editability of blocks,which guarantees the data immutability of blocks while removing illegal content on the blockchain.However,the existing redactable blockchain relies on trusted assumptions regarding a single editing authority.Ateniese et al.(EuroS&P 2017)and Li et al.(TIFS 2023)proposed solutions by using threshold chameleon hash functions,but these lack accountability for malicious editing.This paper delves into this problem and proposes an accountability weight threshold blockchain editing scheme.Specifically,we first formalize the model of a redactable blockchain with accountability.Then,we introduce the novel concept of the Accountable Weight Threshold Chameleon Hash Function(AWTCH).This function collaboratively generates a chameleon hash trapdoor through a weight committee protocol,where only sets of committees meeting the weight threshold can edit data.Additionally,it incorporates a tracer to identify and hold accountable any disputing editors,thus enabling supervision of editing rights.We propose a generic construction for AWTCH.Then,we introduce an efficient construction of AWTCH and develop a redactable blockchain scheme by leveraging AWTCH.Finally,we demonstrate our scheme’s practicality.The editing efficiency of our scheme is twice that of Tian et al.(TIFS 2023)with the same number of editing blocks.展开更多
Objective:The Accountable Care Organization(ACO)model of health care delivery is based on new payment models for general practice to reward improved quality and decreased cost of care.Methods:Banner Health Network(BHN...Objective:The Accountable Care Organization(ACO)model of health care delivery is based on new payment models for general practice to reward improved quality and decreased cost of care.Methods:Banner Health Network(BHN)is one of the original CMS Pioneer ACO programs and implemented a comprehensive disease management program based on the collaborative care model.Key performance indicators for CMS reflected quality and cost of care.Results:BHN has demonstrated both improved quality and cost savings in the first two years of the pilot program.The disease management program based on the collaborative care model appears to have improved patient health outcomes based on quality improvement measures.In addition the program has reduced emergency department and hospital utilization,resulting in cost savings.Conclusions:The BHN quality improvement program is the platform for analyzing and improving on the BHN ACO model.This model appears to have excellent application to the China health care system that is also focused on prevention and improvement of chronic disease and cost-effectiveness.展开更多
Submission All manuscripts are submitted and reviewed via the journal's web-based manuscript submission system Editorial Manager:https://www.editorialmanager.com/lers/default.aspx.New authors should create an acco...Submission All manuscripts are submitted and reviewed via the journal's web-based manuscript submission system Editorial Manager:https://www.editorialmanager.com/lers/default.aspx.New authors should create an account prior to submitting a manuscript for consideration.If you have any questions about submitting,please contact the editorial office:lersurgery@srrsh.com.展开更多
Chinese Chemical Letters(CCL)(ISSN 1001-8417)was founded in July 1990.The journal publishes preliminary accounts in the whole field of chemistry,including inorganic chemistry,organic chemistry,analytical chemistry,phy...Chinese Chemical Letters(CCL)(ISSN 1001-8417)was founded in July 1990.The journal publishes preliminary accounts in the whole field of chemistry,including inorganic chemistry,organic chemistry,analytical chemistry,physical chemistry,polymer chemistry,applied chemistry,etc.,satisfying a real and urgent need for the dissemination of research results,especially hot topics.The journal does not accept articles previously published or scheduled to be published.To verify originality,your article may be checked by the originality detection service Cross Check.展开更多
With the development of sharded blockchains,high cross-shard rates and load imbalance have emerged as major challenges.Account partitioning based on hashing and real-time load faces the issue of high cross-shard rates...With the development of sharded blockchains,high cross-shard rates and load imbalance have emerged as major challenges.Account partitioning based on hashing and real-time load faces the issue of high cross-shard rates.Account partitioning based on historical transaction graphs is effective in reducing cross-shard rates but suffers from load imbalance and limited adaptability to dynamic workloads.Meanwhile,because of the coupling between consensus and execution,a target shard must receive both the partitioned transactions and the partitioned accounts before initiating consensus and execution.However,we observe that transaction partitioning and subsequent consensus do not require actual account data but only need to determine the relative partition order between shards.Therefore,we propose a novel sharded blockchain,called HATLedger,based on Hybrid Account and Transaction partitioning.First,HATLedger proposes building a future transaction graph to detect upcoming hotspot accounts and making more precise account partitioning to reduce transaction cross-shard rates.In the event of an impending overload,the source shard employs simulated partition transactions to specify the partition order across multiple target shards,thereby rapidly partitioning the pending transactions.The target shards can reach consensus on received transactions without waiting for account data.The source shard subsequently sends the account data to the corresponding target shards in the order specified by the previously simulated partition transactions.Based on real transaction history from Ethereum,we conducted extensive sharding scalability experiments.By maintaining low cross-shard rates and a relatively balanced load distribution,HATLedger achieves throughput improvements of 2.2x,1.9x,and 1.8x over SharPer,Shard Scheduler,and TxAllo,respectively,significantly enhancing efficiency and scalability.展开更多
Yunhe County in Lishui City,southwestern Zhejiang Province,doesn’t have any Disney castles.Instead,it has built bridges to the world with wood.Known as“China’s town of wooden toys,”accounting for about 40 percent ...Yunhe County in Lishui City,southwestern Zhejiang Province,doesn’t have any Disney castles.Instead,it has built bridges to the world with wood.Known as“China’s town of wooden toys,”accounting for about 40 percent of the global wooden toy market,Yunhe’s story began with a small factory established in 1970.Today,it has grown into a distinctive industrial cluster with an annual output value exceeding 8 billion yuan($1.15 billion),exporting products to 82 countries and regions.展开更多
Smart grid is envisioned as a critical application of cyber-physical systems and of the internet of things. In the smart grid, smart meters equipped with wireless sensors can upload meter readings （data） to smart gr...Smart grid is envisioned as a critical application of cyber-physical systems and of the internet of things. In the smart grid, smart meters equipped with wireless sensors can upload meter readings （data） to smart grid control and schedule centers via the advanced metering infrastructure to improve power delivery efficiency. However, data gathered in short intervals, such as 15 minutes, will expose customers＇ detailed daily activities （for example, when they get up and when they use oven） using nonintrusive appliance load monitoring. Thus, data must be hidden to protect customers＇ privacy. However, data accountability is still required for emergency responses or to trace back suspected intrusions, even though the data is anonymous. In addition to desired security requirements, this imposes two extra tasks： Sensors in smart meters usually have resource constraints; thus, the desired security protocols have to remain lightweight in terms of computation and storage cost. Furthermore, scalability and flexibility are required since there exist vast meters. This paper presents a lightweight Privacy-aware yet Accountable Secure Scheme called PASS which guarantees privacy-aware accountability yet tackles the above challenges in the smart grid. A formal secu- rity analysis justifies that PASS can attain the security goals, while a performance analysis verifies that PASS requires few computations, and is scalable and flexible.展开更多
We introduce a new notion called accountable attribute-based authentication with fine-grained access control (AccABA), which achieves (i) fine-grained access control that prevents ineligible users from authenticating;...We introduce a new notion called accountable attribute-based authentication with fine-grained access control (AccABA), which achieves (i) fine-grained access control that prevents ineligible users from authenticating;(ii) anonymity such that no one can recognize the identity of a user;(iii) public accountability, i.e., as long as a user authenticates two different messages, the corresponding authentications will be easily identified and linked, and anyone can reveal the user’s identity without any help from a trusted third party. Then, we formalize the security requirements in terms of unforgeability, anonymity, linkability and traceability, and give a generic construction to fulfill these requirements. Based on AccABA, we further present the first attribute-based, fair, anonymous and publicly traceable crowdsourcing scheme on blockchain, which is designed to filter qualified workers to participate in tasks, and ensures the fairness of the competition between workers, and finally balances the tension between anonymity and accountability.展开更多
Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial green...Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial greenhouse gas source.It elucidates the N_(2)O emission mechanism and influencing factors in adipic acid production.It extensively evaluates N_(2)O emission accounting methods,including Intergovernmental Panel on Climate Change(IPCC)Guidelines,World Resources Institute(WRI)Protocol,and others.While the IPCC emission factor method offers simplicity and comparability,it may lack precision for facilities with advanced emission reduction measures.To address this,a combined modeling and monitoring approach is advocated.It scrutinizes modeling methods(statistical techniques,Greenhouse Gas and Air Pollution Interactions and Synergies,and Life-cycle Assessment)and highlights their reliance on specific data and perspectives.It emphasizes the growing importance of on-site monitoring with mid-IR technology.Additionally,it underscores the potential of aircraft-based and satellite remote sensing for comprehensive N_(2)O emissions data.The reviewalso highlights recent advancements in emission mitigation,particularly in adipic acid synthesis techniques,showing substantial potential for N_(2)O reduction.Innovative paradigms and strategies for N_(2)O mitigation in the adipic acid industry are presented,with a focus on achieving nitrogen oxides(NO_(x))-free production.These approaches hold promise for emission reduction,given the high removal efficiency in plant end-of-treatment processes.Various accounting methods,monitoring techniques,and mitigation strategies were integrated and analyzed to provides a comprehensive overview of N_(2)O emissions in the adipic acid industry,with the aim of guiding future research and policy initiatives.展开更多
The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the tradition...The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.展开更多
The rapid advancement of Artificial Intelligence(AI)and automation has significantly transformed the accounting profession,shifting the role of accountants from routine data processors to strategic decision makers and...The rapid advancement of Artificial Intelligence(AI)and automation has significantly transformed the accounting profession,shifting the role of accountants from routine data processors to strategic decision makers and ethical stewards of technology.This conceptual study explores how AI and automation are reshaping accounting tasks,transforming required competencies,and redefining professional responsibilities.By analyzing relevant literature and theoretical frameworks,this paper identifies the evolving skill sets,both technical such as data analytics and AI literacy,and nontechnical such as critical thinking and ethical judgment,that are essential for modern accountants.The study also emphasizes the importance of continuous education,ethical integrity,and adaptive learning in navigating the digital transformation of accounting.Ultimately,this paper contributes to a deeper understanding of how accountants can maintain relevance and add value in an increasingly automated and data driven environment.展开更多
This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific jour...This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.展开更多
Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In ...Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.展开更多
The implementation of the new revenue standard has a far-reaching impact on the accounting treatment of insurance enterprises,and the application of contract settlement accounts,as the key to connect business and fina...The implementation of the new revenue standard has a far-reaching impact on the accounting treatment of insurance enterprises,and the application of contract settlement accounts,as the key to connect business and financial accounting,needs to be standardized.This paper analyzes the core requirements of the new revenue standard,combines the special characteristics of insurance contracts with both service and financial attributes,and explains the logic of setting up and accounting methods of secondary accounts,such as insurance service income and investment component apportionment.In view of the practical pain points such as variable consideration apportionment and reclassification of inter-period contracts,the paper proposes strategies for system upgrading and internal control strengthening.The study shows that standardizing the application of accounts can help enterprises implement the requirements of the standard and improve the quality of financial information.展开更多
基金Supported by the National Natural Science Foundation of China(No.60970111,60903189,60903020)the National High Technology Research and Development Programme of China(No.2009AA012418)+1 种基金the National Basic Research Program of China(No.2007CB311201)the Foundation of NLMC(No.9140C1103020803)
文摘An accountable authority attribute-based encryption （A-ABE） scheme is presented in this paper. The notion of accountable authority identity-based encryption （A-IBE） was first introduced by Goyal at Crypto＇07. It is a novel approach to mitigate the （inherent） key escrow problem in identity-based cryptosystems. In this work, the concept of accountable authority to attribute-based encryption （ABE） setting is generalized for the first time, and then a construction is given. The scheme non-trivially integrates an A-IBE scheme proposed by Libert et al. with an ABE scheme. In our construction, a user will be identified by a pair （ id, o~）, where id denotes the user＇ s identity and ω denotes the set of attributes associated to the user. In addition, our construction is shown to be secure under some reasonable assumptions.
基金supported by the National Natural Science Foundation of China(72471067,72431011,72471238,72231011,62303474,72301286)the Fundamental Research Funds for the Provincial Universities of Zhejiang(GK239909299001-010).
文摘A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and optimized.Then,the key sub-capabilities are identified by quantitatively calculating the contributions made by each sub-capability to the overall capability.Finally,the overall capability is improved by optimizing the identified key sub-capabilities.The theoretical contributions of the proposed approach are as follows.(i)An interpretable capability evaluation model is constructed by employing BRB which can provide complete access to decision-makers.(ii)Key sub-capabilities are identified according to the quantitative contribution analysis results.(iii)Accountable capability improvement is carried out by only optimizing the identified key sub-capabilities.Case study results show that“Surveillance”,“Positioning”,and“Identification”are identified as key sub-capabilities with a summed contribution of 75.55%in an analytical and deducible fashion based on the interpretable capability evaluation model.As a result,the overall capability is improved by optimizing only the identified key sub-capabilities.The overall capability can be greatly improved from 59.20%to 81.80%with a minimum cost of 397.Furthermore,this paper also investigates how optimizing the BRB with more collected data would affect the evaluation results:only optimizing“Surveillance”and“Positioning”can also improve the overall capability to 81.34%with a cost of 370,which thus validates the efficiency of the proposed approach.
文摘The emergence of Accountable Care Organizations(ACOs)in the landscape of the U.S.healthcare system marks a paradigm shift in healthcare operations.The potential impact of ACOs has been a topic of intense debate.Traditional analytical approaches do not lend themselves to examining the complex phenomenon of the emergence and growth of ACOs in the healthcare network.We adopt a complex adaptive system lens to examine the growth of ACOs among physician groups and explore factors that influence this growth.We also discuss the impact of ACOs on the profit of physician groups.An agent-based model was built to simulate physician groups'ACO entrance and exit based on a set of simple rules and their complex interactions with other agents.Based on the simulation results,we derive patterns of ACO expansion and contraction,following four stages of wait-and-see,rollercoaster,fast growth,and stabilizing.Findings suggest that the growth of ACOs is sensitive to the initial state of ACO membership.When the initial size of ACO membership increases,it helps to eliminate the rollercoaster stage.In addition,the growth of the ACO varies depending on the cost–quality tradeoff.When both cost and quality objectives can be met simultaneously,the growth of ACO membership follows wait-and-see and fast growth stages followed by a different stage that we term sticky state.The impact of ACOs on physician groups’cumulative profit varies by the service quality level of the physician group.Physician groups affiliated with insurance companies charging the lowest or the highest level of health insurance premiums are worse off with the ACO option.However,the ACO benefits physician groups affiliated with an insurance company charging a moderate level of premiums.
基金supported by the MSIT(Ministry of Science and ICT),Korea,under the Special R&D Zone Development Project(R&D)—Development of R&D Innovation Valley support program(2023-DD-RD-0152)supervised by the Innovation Foundation.It was also partially supported by the Ministry of Science and ICT(MSIT),Korea,under the Information Technology Research Center(ITRC)support program(IITP-2024-2020-0-01797)supervised by the Institute for Information&Communications Technology Planning&Evaluation(IITP).
文摘In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system.
基金supported by the National Natural Science Foundation of China under Grant Nos.62102299,62272362,62002288the Henan Key Laboratory of Network Cryptography Technology under Grant No.LNCT2022-A05,and the Youth Innovation Team of Shaanxi Universities.
文摘Identity-based encryption with equality test(IBEET)is proposed to check whether the underlying messages of ciphertexts,even those encrypted with different public keys,are the same or not without decryption.Since people prefer to encrypt before outsourcing their data for privacy protection nowadays,the research of IBEET on cloud computing applications naturally attracts attention.However,we claim that the existing IBEET schemes suffer from the illegal trapdoor sharing problem caused by the inherited key escrow problem of the Identity-Based Encryption(IBE)mechanism.In traditional IBEET,the private key generator(PKG)with the master secret key generates trapdoors for all authorized cloud servers.Considering the reality in practice,the PKG is usually not fully trusted.In this case,the Private-Key Generator(PKG)may generate,share,or even sell any trapdoor without any risk of being caught,or not being held accountable,which may lead to serious consequences such as the illegal sharing of a gene bank's trapdoors.In this paper,to relieve the illegal trapdoor sharing problem in IBEET,we present a new notion,called IBEET Supporting Accountable Authorization(IBEET-AA).In IBEET-AA,if there is a disputed trapdoor,the generator will be distinguished among the PKG and suspected testers by an additional tracing algorithm.For the additional tracing function,except for the traditional indistinguishability(IND)and one-way(OW)security models in IBEET,we define three more security models to protect the tracing security against dishonest authorizers,PKG,and testers,respectively.Based on Gentry's IBE scheme,we instantiate IBEET-AA and give a specific construction along with a formalized security proof with random oracles.
基金supported by the National Key R&D Program of China(2022YFB2701500)the National Natural Science Foundation of China(62272385,62202375)+3 种基金Shaanxi Distinguished Youth Project(2022JC-47)the Major Program of Shandong Provincial Natural Science Foundation for the Fundamental Research(ZR2022ZD03)the Key Research and Development Program of Shaanxi(2024GX-ZDCYL-01-09,2024GX-ZDCYL-01-15)Young Talent Fund of Association for Science and Technology in Shaanxi,China(20220134).
文摘The redactable blockchain provides the editability of blocks,which guarantees the data immutability of blocks while removing illegal content on the blockchain.However,the existing redactable blockchain relies on trusted assumptions regarding a single editing authority.Ateniese et al.(EuroS&P 2017)and Li et al.(TIFS 2023)proposed solutions by using threshold chameleon hash functions,but these lack accountability for malicious editing.This paper delves into this problem and proposes an accountability weight threshold blockchain editing scheme.Specifically,we first formalize the model of a redactable blockchain with accountability.Then,we introduce the novel concept of the Accountable Weight Threshold Chameleon Hash Function(AWTCH).This function collaboratively generates a chameleon hash trapdoor through a weight committee protocol,where only sets of committees meeting the weight threshold can edit data.Additionally,it incorporates a tracer to identify and hold accountable any disputing editors,thus enabling supervision of editing rights.We propose a generic construction for AWTCH.Then,we introduce an efficient construction of AWTCH and develop a redactable blockchain scheme by leveraging AWTCH.Finally,we demonstrate our scheme’s practicality.The editing efficiency of our scheme is twice that of Tian et al.(TIFS 2023)with the same number of editing blocks.
文摘Objective:The Accountable Care Organization(ACO)model of health care delivery is based on new payment models for general practice to reward improved quality and decreased cost of care.Methods:Banner Health Network(BHN)is one of the original CMS Pioneer ACO programs and implemented a comprehensive disease management program based on the collaborative care model.Key performance indicators for CMS reflected quality and cost of care.Results:BHN has demonstrated both improved quality and cost savings in the first two years of the pilot program.The disease management program based on the collaborative care model appears to have improved patient health outcomes based on quality improvement measures.In addition the program has reduced emergency department and hospital utilization,resulting in cost savings.Conclusions:The BHN quality improvement program is the platform for analyzing and improving on the BHN ACO model.This model appears to have excellent application to the China health care system that is also focused on prevention and improvement of chronic disease and cost-effectiveness.
文摘Submission All manuscripts are submitted and reviewed via the journal's web-based manuscript submission system Editorial Manager:https://www.editorialmanager.com/lers/default.aspx.New authors should create an account prior to submitting a manuscript for consideration.If you have any questions about submitting,please contact the editorial office:lersurgery@srrsh.com.
文摘Chinese Chemical Letters(CCL)(ISSN 1001-8417)was founded in July 1990.The journal publishes preliminary accounts in the whole field of chemistry,including inorganic chemistry,organic chemistry,analytical chemistry,physical chemistry,polymer chemistry,applied chemistry,etc.,satisfying a real and urgent need for the dissemination of research results,especially hot topics.The journal does not accept articles previously published or scheduled to be published.To verify originality,your article may be checked by the originality detection service Cross Check.
基金funded by the National Key Research and Development Program of China(Grant No.2024YFE0209000)the NSFC(Grant No.U23B2019)。
文摘With the development of sharded blockchains,high cross-shard rates and load imbalance have emerged as major challenges.Account partitioning based on hashing and real-time load faces the issue of high cross-shard rates.Account partitioning based on historical transaction graphs is effective in reducing cross-shard rates but suffers from load imbalance and limited adaptability to dynamic workloads.Meanwhile,because of the coupling between consensus and execution,a target shard must receive both the partitioned transactions and the partitioned accounts before initiating consensus and execution.However,we observe that transaction partitioning and subsequent consensus do not require actual account data but only need to determine the relative partition order between shards.Therefore,we propose a novel sharded blockchain,called HATLedger,based on Hybrid Account and Transaction partitioning.First,HATLedger proposes building a future transaction graph to detect upcoming hotspot accounts and making more precise account partitioning to reduce transaction cross-shard rates.In the event of an impending overload,the source shard employs simulated partition transactions to specify the partition order across multiple target shards,thereby rapidly partitioning the pending transactions.The target shards can reach consensus on received transactions without waiting for account data.The source shard subsequently sends the account data to the corresponding target shards in the order specified by the previously simulated partition transactions.Based on real transaction history from Ethereum,we conducted extensive sharding scalability experiments.By maintaining low cross-shard rates and a relatively balanced load distribution,HATLedger achieves throughput improvements of 2.2x,1.9x,and 1.8x over SharPer,Shard Scheduler,and TxAllo,respectively,significantly enhancing efficiency and scalability.
文摘Yunhe County in Lishui City,southwestern Zhejiang Province,doesn’t have any Disney castles.Instead,it has built bridges to the world with wood.Known as“China’s town of wooden toys,”accounting for about 40 percent of the global wooden toy market,Yunhe’s story began with a small factory established in 1970.Today,it has grown into a distinctive industrial cluster with an annual output value exceeding 8 billion yuan($1.15 billion),exporting products to 82 countries and regions.
基金Supported by the National Natural Science Foundation of China (No. 61170217)the Special Fund for Basic Scientific Research of Central Colleges,China University of Geosciences (Wuhan) (No. 090109)+1 种基金the Open Research Fund from Shandong Provincial Key Laboratory of Computer Network (No. SDKLCN-2011-01)the National Key Basic Research and Development Program (973) of China (No. 2007CB311203)
文摘Smart grid is envisioned as a critical application of cyber-physical systems and of the internet of things. In the smart grid, smart meters equipped with wireless sensors can upload meter readings （data） to smart grid control and schedule centers via the advanced metering infrastructure to improve power delivery efficiency. However, data gathered in short intervals, such as 15 minutes, will expose customers＇ detailed daily activities （for example, when they get up and when they use oven） using nonintrusive appliance load monitoring. Thus, data must be hidden to protect customers＇ privacy. However, data accountability is still required for emergency responses or to trace back suspected intrusions, even though the data is anonymous. In addition to desired security requirements, this imposes two extra tasks： Sensors in smart meters usually have resource constraints; thus, the desired security protocols have to remain lightweight in terms of computation and storage cost. Furthermore, scalability and flexibility are required since there exist vast meters. This paper presents a lightweight Privacy-aware yet Accountable Secure Scheme called PASS which guarantees privacy-aware accountability yet tackles the above challenges in the smart grid. A formal secu- rity analysis justifies that PASS can attain the security goals, while a performance analysis verifies that PASS requires few computations, and is scalable and flexible.
基金supported by the National Natural Science Foundation of China(Grant Nos.U2001205,61922036,61932011)Guangdong Basic and Applied Basic Research Foundation(Grant Nos.2019B030302008,2019B1515120010)+2 种基金Science and Technology Project of Guangzhou City(Grant No.201707010320)TESTBED2(Grant No.H2020-MSCA-RISE-2019)National Key Research and Development Program of China(Grant No.2019YFE0123600).
文摘We introduce a new notion called accountable attribute-based authentication with fine-grained access control (AccABA), which achieves (i) fine-grained access control that prevents ineligible users from authenticating;(ii) anonymity such that no one can recognize the identity of a user;(iii) public accountability, i.e., as long as a user authenticates two different messages, the corresponding authentications will be easily identified and linked, and anyone can reveal the user’s identity without any help from a trusted third party. Then, we formalize the security requirements in terms of unforgeability, anonymity, linkability and traceability, and give a generic construction to fulfill these requirements. Based on AccABA, we further present the first attribute-based, fair, anonymous and publicly traceable crowdsourcing scheme on blockchain, which is designed to filter qualified workers to participate in tasks, and ensures the fairness of the competition between workers, and finally balances the tension between anonymity and accountability.
基金supported by the National Key R&D Program of China(No.2023YFC3707201)the National Natural Science Foundation of China(No.52320105003)+1 种基金the Informatization Plan of Chinese Academy of Sciences(No.CAS-WX2023PY-0103)the Fundamental Research Funds for the Central Universities(No.E3ET1803).
文摘Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial greenhouse gas source.It elucidates the N_(2)O emission mechanism and influencing factors in adipic acid production.It extensively evaluates N_(2)O emission accounting methods,including Intergovernmental Panel on Climate Change(IPCC)Guidelines,World Resources Institute(WRI)Protocol,and others.While the IPCC emission factor method offers simplicity and comparability,it may lack precision for facilities with advanced emission reduction measures.To address this,a combined modeling and monitoring approach is advocated.It scrutinizes modeling methods(statistical techniques,Greenhouse Gas and Air Pollution Interactions and Synergies,and Life-cycle Assessment)and highlights their reliance on specific data and perspectives.It emphasizes the growing importance of on-site monitoring with mid-IR technology.Additionally,it underscores the potential of aircraft-based and satellite remote sensing for comprehensive N_(2)O emissions data.The reviewalso highlights recent advancements in emission mitigation,particularly in adipic acid synthesis techniques,showing substantial potential for N_(2)O reduction.Innovative paradigms and strategies for N_(2)O mitigation in the adipic acid industry are presented,with a focus on achieving nitrogen oxides(NO_(x))-free production.These approaches hold promise for emission reduction,given the high removal efficiency in plant end-of-treatment processes.Various accounting methods,monitoring techniques,and mitigation strategies were integrated and analyzed to provides a comprehensive overview of N_(2)O emissions in the adipic acid industry,with the aim of guiding future research and policy initiatives.
文摘The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.
文摘The rapid advancement of Artificial Intelligence(AI)and automation has significantly transformed the accounting profession,shifting the role of accountants from routine data processors to strategic decision makers and ethical stewards of technology.This conceptual study explores how AI and automation are reshaping accounting tasks,transforming required competencies,and redefining professional responsibilities.By analyzing relevant literature and theoretical frameworks,this paper identifies the evolving skill sets,both technical such as data analytics and AI literacy,and nontechnical such as critical thinking and ethical judgment,that are essential for modern accountants.The study also emphasizes the importance of continuous education,ethical integrity,and adaptive learning in navigating the digital transformation of accounting.Ultimately,this paper contributes to a deeper understanding of how accountants can maintain relevance and add value in an increasingly automated and data driven environment.
文摘This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.
文摘Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.
文摘The implementation of the new revenue standard has a far-reaching impact on the accounting treatment of insurance enterprises,and the application of contract settlement accounts,as the key to connect business and financial accounting,needs to be standardized.This paper analyzes the core requirements of the new revenue standard,combines the special characteristics of insurance contracts with both service and financial attributes,and explains the logic of setting up and accounting methods of secondary accounts,such as insurance service income and investment component apportionment.In view of the practical pain points such as variable consideration apportionment and reclassification of inter-period contracts,the paper proposes strategies for system upgrading and internal control strengthening.The study shows that standardizing the application of accounts can help enterprises implement the requirements of the standard and improve the quality of financial information.
