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You searched for subject:(Accounting Mechanisms). Showing records 1 – 3 of 3 total matches.

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Delft University of Technology

1. Stannat, Alexander (author). On the Sybil-Proofness of Accounting Mechanisms in P2P Networks.

Degree: 2020, Delft University of Technology

Online P2P file sharing networks rely on the cooperation of participants to function effectively. Agents upand download files to one another without the need for any central authority. If agents all contribute to the network and share roughly the same amounts of data as they contribute the network will operate, however if some agents decide to defect and consume far more resources than they contribute the file sharing will stagnate. In online networks with some kind of central authority, such as Ebay, Airbnb, etc. cooperation is achieved through a review system, which is maintained and secured by the central authority. P2P networks are however distributed and cooperation must be achieved without this central mitigator. One way of approaching this problem is by observing cooperative biological communities in nature. One finds that cooperation among biological organisms is achieved through a mechanism called indirect reciprocity. Indirect reciprocity is based on a reputation scheme in which agents share information about each other’s cooperativeness aiding one another in deciding who to interact with and who to shun. In this work we analyse properties a reputation mechanism must satisfy in order to achieve cooperation in P2P networks, incentivising contributions and penalising excessive comsumption of data. In particular, we determine under what conditions reputation mechanisms are resistant to attacks on the P2P network. We focus on one attack above all, namely that of a sybil attack in which a malicious agent creates multiple fake identities who report high levels of cooperativeness about one another. We determine properties accounting mechanisms must satisfy in order to prevent attackers from obtaining arbitrarily high reputation and to consequently be able to consume arbitrarily large amounts of data. This thesis offers a theoretical framework for evaluating the effectiveness of reputation mechanisms on the basis of their ability to induce cooperation and their resistance to sybil attacks.

Applied Mathematics

Advisors/Committee Members: Pouwelse, Johan (mentor), Gijswijt, Dion (graduation committee), Delft University of Technology (degree granting institution).

Subjects/Keywords: P2P Networks; Cooperation through Indirect Reciprocity; Accounting Mechanisms; Sybil Attacks

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Stannat, A. (. (2020). On the Sybil-Proofness of Accounting Mechanisms in P2P Networks. (Masters Thesis). Delft University of Technology. Retrieved from http://resolver.tudelft.nl/uuid:6b4011c6-1668-4a1c-a49e-f86d226063b1

Chicago Manual of Style (16th Edition):

Stannat, Alexander (author). “On the Sybil-Proofness of Accounting Mechanisms in P2P Networks.” 2020. Masters Thesis, Delft University of Technology. Accessed December 01, 2020. http://resolver.tudelft.nl/uuid:6b4011c6-1668-4a1c-a49e-f86d226063b1.

MLA Handbook (7th Edition):

Stannat, Alexander (author). “On the Sybil-Proofness of Accounting Mechanisms in P2P Networks.” 2020. Web. 01 Dec 2020.

Vancouver:

Stannat A(. On the Sybil-Proofness of Accounting Mechanisms in P2P Networks. [Internet] [Masters thesis]. Delft University of Technology; 2020. [cited 2020 Dec 01]. Available from: http://resolver.tudelft.nl/uuid:6b4011c6-1668-4a1c-a49e-f86d226063b1.

Council of Science Editors:

Stannat A(. On the Sybil-Proofness of Accounting Mechanisms in P2P Networks. [Masters Thesis]. Delft University of Technology; 2020. Available from: http://resolver.tudelft.nl/uuid:6b4011c6-1668-4a1c-a49e-f86d226063b1


Freie Universität Berlin

2. Botzem, Sebastian. Cross-border regulation of financial reporting as path creation.

Degree: 2010, Freie Universität Berlin

Accounting standards are frequently understood to be little more than formalized rules for the preparation of financial statements. However, despite the apparent a-political nature standards are contested and show relevant distributional effects. In times of economic globalization, setting accounting standards is increasingly organized beyond the nation state. A private not- for-profit organization has emerged over 35 years which dominates accounting regulation today. This dissertation analyzes the development of the International Accounting Standards Board (IASB) and identifies relevant actor groups and how they influence transnational accounting standardization. To understand transnational standardization the analysis takes an institutional approach drawing on and further developing concepts of path dependence and path shaping. The dissertation’s conceptual contribution lies in overcoming theoretical weaknesses with regard to the conceptualization of agency in path theory. The focus is to explain how the IASB became the core of a global regulatory network by showing incremental and initially erratic developments as well as purposive actions to maintain and expand the organization’s central position. Based on a process-oriented approach the dissertation answers the following questions: How can IASB’s development be characterized? Which mechanisms can explain the endurance of a private regulatory organization? How do actors shape the IASB’s development and what determinates their influence? The dissertation consists of three parts: foundations (introduction, theory, and research design), empirical dimensions and results (historical background, normative content, standard setting procedures, and regulatory power of individuals and organizations), and conclusions (dynamics of transnational standardization, and agency and path shaping). Empirical findings show an actively orchestrated process of institution building bringing about an expert oriented private regulatory organization with considerable autonomy. Dominant actors have been individuals close to the IASB, national standard setters, accountants and global auditing firms, and selected international organizations. These actors dominate both the IASB’s organizational configuration and the normative content of international accounting standards. Advisors/Committee Members: [email protected] (contact), m (gender), Prof. Dr. Ulrich Jürgens (firstReferee), Prof. Dr. Jochen Hundsdoerfer (furtherReferee).

Subjects/Keywords: globalization; standardization; regulation; accounting; financial reporting; process analysis; path theory; mechanisms; 300 Sozialwissenschaften::330 Wirtschaft::330 Wirtschaft; 300 Sozialwissenschaften::320 Politikwissenschaft::320 Politikwissenschaft

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Botzem, S. (2010). Cross-border regulation of financial reporting as path creation. (Thesis). Freie Universität Berlin. Retrieved from http://dx.doi.org/10.17169/refubium-4971

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Botzem, Sebastian. “Cross-border regulation of financial reporting as path creation.” 2010. Thesis, Freie Universität Berlin. Accessed December 01, 2020. http://dx.doi.org/10.17169/refubium-4971.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Botzem, Sebastian. “Cross-border regulation of financial reporting as path creation.” 2010. Web. 01 Dec 2020.

Vancouver:

Botzem S. Cross-border regulation of financial reporting as path creation. [Internet] [Thesis]. Freie Universität Berlin; 2010. [cited 2020 Dec 01]. Available from: http://dx.doi.org/10.17169/refubium-4971.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Botzem S. Cross-border regulation of financial reporting as path creation. [Thesis]. Freie Universität Berlin; 2010. Available from: http://dx.doi.org/10.17169/refubium-4971

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Waterloo

3. Andrews, Douglas. A Review And Analysis Of The Sustainability And Equity Of Social Security Adjustment Mechanisms.

Degree: 2008, University of Waterloo

This thesis examines stabilizing mechanisms in social security retirement systems (“SSRS”), especially those purporting to be automatic balancing mechanisms (“ABM”). It develops a consistent approach to identifying whether an ABM is robust, partial or transitory and establishes a terminology to classify balancing mechanisms. Both financial and equitable balances are considered in assessing whether an ABM achieves balance. Families of definitions of equity are presented and a benchmark by which to measure equitable balance is defined and applied. The balancing mechanisms of Canada, Germany, Japan and Sweden are described, evaluated and classified. None of these mechanisms are found to be robust. This thesis provides a critical analysis of an approach referred to as integration to financial markets and the approach is found to be deficient. In analyzing the Swedish SSRS a critical error in the way assets are calculated is identified and a suitable correction is proposed. A further weakness in the application of the Swedish ABM is identified that means that once an imbalance occurs, balance is unlikely to be restored. The thesis also discusses some of the unusual characteristics of the steady-state contribution rate calculation for the Canadian SSRS and shows that although it has limited application and does not appear to depend on any actuarial principle, the steady-state contribution rate calculation creates a tension between the near and distant future, which is a factor in achieving financial balance over a seventy-five year horizon. With respect to the balancing mechanism in the Canadian SSRS, the thesis proposes a change in how the mechanism is defined so that the mechanism would be robust, within certain ranges.

Subjects/Keywords: Automatic Balancing Mechanisms; Social Security Retirement Systems; Sustainability; Equity; Intergenerational Accounting; Intergenerational Equity; Notional Defined Contribution; Defined Benefit; Defined Contribution; Canada Pension Plan; Sweden; Germany; Japan; sustainability factor

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Andrews, D. (2008). A Review And Analysis Of The Sustainability And Equity Of Social Security Adjustment Mechanisms. (Thesis). University of Waterloo. Retrieved from http://hdl.handle.net/10012/4102

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Andrews, Douglas. “A Review And Analysis Of The Sustainability And Equity Of Social Security Adjustment Mechanisms.” 2008. Thesis, University of Waterloo. Accessed December 01, 2020. http://hdl.handle.net/10012/4102.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Andrews, Douglas. “A Review And Analysis Of The Sustainability And Equity Of Social Security Adjustment Mechanisms.” 2008. Web. 01 Dec 2020.

Vancouver:

Andrews D. A Review And Analysis Of The Sustainability And Equity Of Social Security Adjustment Mechanisms. [Internet] [Thesis]. University of Waterloo; 2008. [cited 2020 Dec 01]. Available from: http://hdl.handle.net/10012/4102.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Andrews D. A Review And Analysis Of The Sustainability And Equity Of Social Security Adjustment Mechanisms. [Thesis]. University of Waterloo; 2008. Available from: http://hdl.handle.net/10012/4102

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.