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نتیجه جستجو - Distributed ledger

تعداد مقالات یافته شده: 18
ردیف عنوان نوع
1 Blockchain and other distributed ledger technologies: Where is the accounting?
بلاک چین و سایر فناوری های دفتر کل توزیع شده: حسابداری کجاست؟-2021
In a recent survey of academic research, Fintech related topics, broadly classified as cryptocurrency studies, were by far the most researched topics in the social sciences. However, we have observed that, perhaps surprisingly, even though crypto-currencies rely on a distributed accounting ledger technology, relatively few of those studies were conducted by accounting academics. While some of the features of a system like Bitcoin do not necessarily rely on a traditional accounting knowledge, this knowledge is key in designing effective real-world distributed systems. Building on a foundational framework developed by Risius and Spohrer (2017), we provide support for their hypothesis that to date, research in this area has been predominantly of a somewhat narrow focus (i.e., based upon exploiting existing programming solutions without adequately considering the fundamental needs of users). This is particularly reflected by the abundance of Bitcoin-like crypto-currency code-bases with little or no place for business applications. We suggest that this may severely limit an appreciation of the relevance and applicability of decentralized systems, and how they may support value creation and improved governance. We provide supporting arguments for this statement by considering four applied classes of problems where a blockchain/distributed ledger can add value without requiring a crypto-currency to be an integral part of the functioning system. We note that each class of problem has been viewed previously as part of accounting issues within the legacy centralized ledger systems paradigm. We show how accounting knowledge is still relevant in the shift from centralized to decentralized ledger systems. We advance the debate on the development of (crypto-currency free) value-creating distributed ledger systems by showing that applying accounting knowledge in this area has potentially a much wider impact than that currently being applied in areas limited to auditing and operations management. We develop a typology for general distributed ledger design which assists potential users to understand the wide range of choices when developing such systems.
keywords: بارکش | توزیع شده | انطباق قانونی | قراردادهای هوشمند | دارایی Provenance | Blockchain | Distributed ledger | Regulatory compliance | Smart contracts | Asset provenance
مقاله انگلیسی
2 Developing a blockchain framework for the automotive supply chain: A systematic review
ایجاد چارچوب بلاکچین برای زنجیره تأمین خودرو: یک مرور سیستماتیک-2021
As world is affected by demand volatility; process uncertainty; supply chain complexity and information ambiguity forming a VUCA world. To manage this scenario, industries are adopting emerging technologies for business excellence and one among them is Blockchain. Blockchain technology (BCT) is a distributed ledger technology (DLT) that stores transactional records in a tamper-proof and immutable way; it is a promising solution for incorporating transparency and traceability in traditional ecosystem. As automotive industries are facing a Volatile environment, Uncertain schedules & information; Complex supply chain networks, and Ambiguous decisions that cripples the automotive supply chain (ASC). Therefore, BCT can be used to address issues related to ASC in VUCA world. Keeping this in mind, study reported a systematic literature review (SLR) of BCT applications in ASC. More than seventy research papers were reviewed based on different BCT characteristics and applications. Through content analysis, study explored how to link supply chain visibility, information transparency with BCT for an efficient ASC in VUCA world. Moreover, a BCT implementation framework is proposed for ASC, to provide a decision-making approach for practitioners in VUCA world.
Keywords: Automotive supply chain | Blockchain | Systematic literature review | VUCA world
مقاله انگلیسی
3 Potentials of Blockchain Technologies in Supply Chain Management – A Conceptual Model
پتانسیل های فناوری های بلاکچین در مدیریت زنجیره تأمین - یک مدل مفهومی-2020
Meanwhile the rapidly advancing digitization affects almost all areas of society and business. This development is based in particular on the omni-present use of digital information technology. One of these technologies awarded with special potential related to business is the distributed ledger technology. The objective of this study is to investigate influences on the potentials of blockchain technology, being one distributed ledger technology, in the area of supply chain management. An empirical, qualitative data collection attained through expert interviews forms the data basis. The conceptual model is derived by using Grounded Theory Methodology to evaluate the interviews. Important influencing factors (trust, efficiency, costs, control, privacy, scalability) for the potential of blockchain technology in supply chain management and moderating effects (use case, knowledge, collaboration, regulations) form the conceptual model in order to deduce recommendations for business.© 2020 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0)Peer-review under responsibility of the scientific committee of the KES International.
Keywords: blockchain technology | distributed ledger | supply chain management | potentials | empirical results | qualitative study | Grounded Theory
مقاله انگلیسی
4 Financial instruments entail liabilities: Ether, bitcoin, and litecoin do not
ابزارهای مالی مستلزم بدهی هستند: اتر، بیت کوین و لایت کوین چنین نیستند-2020
The financial assets that are subject to major EU financial legislation (i.e. (designated types of) financial instruments) have traditionally been defined in a largely exemplary and circular manner. The recent proliferation of ‘non-traditional’ financial assets, such as cryptocurrencies and stablecoins, is increasingly challenging the viability of these pragmatic financial asset definitions. Through the analysis of the technologies and functionalities underpinning non-traditional financial assets, legal scholarship has aimed to categorize novel assets within the existing framework of financial asset definitions. Although a solid understanding of e.g. distributed ledger applications and cryptography appears a prerequisite for future policy and legislative interventions, contemporary EU financial legislation is mostly indifferent to the technologies on which financial assets may be wired. Categorizations based on the purposes that non-traditional assets may serve (i.e. payment, utility, and investment) are more relevant to financial law, but suffer from subjectivity because they depend on the asset usage by the asset holder. Against this backdrop, this paper proposes a novel systematization of non-traditional assets that is based upon the conceptual substructure of the assets within the scope of EU financial legislation. More specifically, this paper submits that, irrespective of underlying technologies and functionalities, all assets that are subject to major EU financial legislation have a conceptual common denominator: they entail the liability of an entity and, hence, have intrinsic value. The proposed categorization singles out a welldefined group of novel financial assets that is not subject to EU financial law (i.e. assets that only have extrinsic value). Different from functionality- and technology-based categorizations, the suggested approach allows to eradicate some ambiguities that are present in the existing taxonomies. By exploring the conceptual common denominator of the financial assets that are subject to EU financial legislation, this paper aims to foster debate on the circular and exemplary character of financial asset definitions in EU financial legislation in general and the relation of these definitions to novel types of financial assets in particular.
Keywords: Financial instruments | Transferable securities | MiFID II | Intrinsic v. extrinsic asset value | Cryptocurrencies | Stablecoins | Bitcoin | Ether | Litecoin | Ripple
مقاله انگلیسی
5 Integrated project delivery with blockchain: An automated financial system
تحویل یکپارچه پروژه با بلاکچین : یک سیستم مالی خودکار-2020
Integrated project delivery (IPD) in the architecture, engineering and construction (AEC) industry relies on risk/ reward sharing and deferral of parties profit payments until all project activities are completed. A decentralised, automated and secured financial platform is needed to enable all parties to control and track financial transactions, with no unauthorised changes allowed. The new technology, blockchain, enables data to be recorded, has no network participant with dominant power and manages data using specific functions, in line with smart contracts. The present study is the first to develop a framework proposing blockchain technology utilisation in IPD projects. The framework would enable core project team members to automatically execute all financial transactions, through coding the three main transactions of IPD projects: reimbursed costs, profit and cost saving, as functions of the IPD smart contract. To demonstrate the proposed frameworks applicability, a “proof of concept” is developed and validated through an IPD case project. The practicality of the built-up hyperledger network (IBM® Blockchain Cloud Beta 2) and the advantages of the proposed smart contract functions are examined. The user-friendliness of the proposed financial system and its efficiency in automating all transactions are demonstrated. No deficiency is found in the blockchain network components. The studys findings, applied in a favourable external context, would facilitate IPD adoption and use across the AEC industry by providing a workable solution to existing financial barriers. The findings extend the horizon for further research on exploring blockchains capabilities to solve comparable deficiencies to those affecting the AEC industry.
Keywords: Distributed ledger technology (DLT) | Smart contract | Hyperledger fabric | Building Information Modelling (BIM) | Alliancing | 5D BIM | Financial transactions
مقاله انگلیسی
6 اخبار جعلی، اطلاعات نادرست، و جعل های عمیق: نوسازی فن‌آوری‌های دفترکل توزیع‌ شده و بلاکچین برای مبارزه با فریب دیجیتال و واقعیت جعلی
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 7 - تعداد صفحات فایل doc فارسی: 14
ظهور جعل های عمیق همه جا، اطلاعات نادرست، اطلاعات دروغ، و غلط پس از حقیقت، که اغلب به عنوان اخبار جعلی شناخته می‌شوند، نگرانی‌ها را در مورد نقش اینترنت و رسانه‌های اجتماعی در جوامع دموکراتیک مدرن افزایش می‌دهد. با توجه به انتشار سریع و گسترده آن، فریب دیجیتال نه تنها هزینه فردی یا اجتماعی دارد، بلکه می‌تواند منجر به زیان‌های اقتصادی قابل‌توجه یا خطراتی برای امنیت ملی شود. زنجیره قفل و دیگر تکنولوژی‌های دفترکل توزیع‌شده (‏DLET) ‏با ارایه یک رکورد شفاف، تغییر ناپذیر و قابل تایید از تراکنش ها در حین ایجاد یک بس‌تر امن نظیر به نظیر برای ذخیره‌سازی و تبادل اطلاعات، منشا و قابلیت ردیابی داده‌ها را تضمین می‌کنند هدف این مرور بررسی پتانسیل DLT ها برای مبارزه با فریب دیجیتال، توصیف مرتبط‌ترین کاربردها و شناسایی چالش‌های آشکار اصلی آن‌ها است. علاوه بر این، برخی توصیه‌ها برای راهنمایی محققان آینده در مورد مسائلی که باید برای تقویت مقاومت در برابر تهدیدهای سایبری در رسانه‌های آنلاین امروز به آن‌ها پرداخته شود، احصا شده‌اند.
مقاله ترجمه شده
7 To chain or not to chain: A reinforcement learning approach for blockchain-enabled IoT monitoring applications
به زنجیر کردن یا نکردن : رویکرد یادگیری تقویت کننده برای برنامه های نظارت بر اینترنت اشیا-با استفاده از بلاکچین-2020
Traceability and autonomous business logic execution are highly desirable features in IoT monitoring applications. Traceability enables verifying signals’ history for security or analytical purposes. On the other hand, the autonomous execution of pre-defined rules establishes trust between parties involved in such applications and improves the efficiency of their workflow. Smart Contracts (SCs) firmly guarantee these two requirements due to the blockchain’s immutable distributed ledger and secure cryptographic consensus rules. Thus, SCs emerged as an appealing technology for monitoring applications. However, the cost of using public blockchains to harvest these guarantees can be prohibitive, especially with the considerable fluctuation of coin prices and different use case requirements. In this paper, we introduce a general SC-based IoT monitoring framework that can leverage the security features of public blockchains while minimizing the corresponding monetary cost. The framework contains a reinforcement learning agent that adapts to users’ needs and acts in real-time to smartly set the data submission rate of IoT sensors. Results based on the Ethereum protocol show significant potential cost saving depending on users’ preferences.
Keywords: Blockchain | Smart contracts | Monitoring applications | Internet of things | Reinforcement learning | Cost optimization
مقاله انگلیسی
8 Algorand: A secure and efficient distributed ledger
Algorand: A secure and efficient distributed ledger-2019
A distributed ledgeris a tamperproof sequence of data that can be publicly accessed and augmented by everyone, without being maintained by a centralized party. Distributed ledgers stand to revolutionize the way a modern society operates. They can secure all kinds of traditional transactions, such as payments, asset transfers and titles, in the exact order in which the transactions occur; and enable totally new transactions, such as cryptocurrencies and smart contracts. They can remove intermediaries and usher in a new paradigm for trust. As currently implemented, however, distributed ledgers scale poorly and cannot achieve their enormous potential. In this paper we propose Algorand, an alternative, secure and efficient distributed ledger. Algorand is permissionless and works in a highly asynchronous environment. Unlike prior implementations of distributed ledgers based on “proof of work,” Algorand dispenses with “miners” and requires only a negligible amount of computation. Moreover, its transaction history “forks” only with negligible probability: that is, Algorand guarantees the finality of a transaction the moment the transaction enters the ledger..
Keywords: Public ledger | Blockchain | Byzantine agreement | Distributed computation | Cryptographic self-selection | Permissionless system
مقاله انگلیسی
9 Integrated project delivery with blockchain: An automated financial system
تحویل یکپارچه پروژه با بلاکچین : یک سیستم مالی خودکار-2019
Integrated project delivery (IPD) in the architecture, engineering and construction (AEC) industry relies on risk/ reward sharing and deferral of parties profit payments until all project activities are completed. A decentralised, automated and secured financial platform is needed to enable all parties to control and track financial transactions, with no unauthorised changes allowed. The new technology, blockchain, enables data to be recorded, has no network participant with dominant power and manages data using specific functions, in line with smart contracts. The present study is the first to develop a framework proposing blockchain technology utilisation in IPD projects. The framework would enable core project team members to automatically execute all financial transactions, through coding the three main transactions of IPD projects: reimbursed costs, profit and cost saving, as functions of the IPD smart contract. To demonstrate the proposed frameworks applicability, a “proof of concept” is developed and validated through an IPD case project. The practicality of the built-up hyperledger network (IBM® Blockchain Cloud Beta 2) and the advantages of the proposed smart contract functions are examined. The user-friendliness of the proposed financial system and its efficiency in automating all transactions are demonstrated. No deficiency is found in the blockchain network components. The studys findings, applied in a favourable external context, would facilitate IPD adoption and use across the AEC industry by providing a workable solution to existing financial barriers. The findings extend the horizon for further research on exploring blockchains capabilities to solve comparable deficiencies to those affecting the AEC industry.
Keywords: Distributed ledger technology (DLT) | Smart contract | Hyperledger fabric | Building Information Modelling (BIM) | Alliancing | 5D BIM | Financial transactions
مقاله انگلیسی
10 Securing instant messaging based on blockchain with machine learning
ایمن سازی پیام های فوری بر اساس blockchain با یادگیری ماشین-2019
Instant Messaging (IM) offers real-time communications between two or more participants on Internet. Nowadays, most IMs take place on mobile applications, such as WhatsApp, WeChat, Viber and Facebook Messenger, which have more users than social networks, such as Twitter and Facebook. Among the applications of IMs, online shopping has become a part of our everyday life, primarily those who are busiest. However, transaction disputes are often occurred online shopping. Since most IMs are centralized and message history is not stored in the center, the messaging between users and owners of online shops are not reliable and traceable. In China, online shopping sales have soared from practically zero in 2003 to nearly 600 hundred million dollars last year, and now top those in the United States. It is very crucial to secure the instant messaging in online shopping in China. We present techniques to exploit blockchain and machine learning algorithms to secure instant messaging. Since the cryptography of Chinese national standard is encouraged to adopt in security applications of China, we propose a blockchain-based IM scheme with the Chinese cryptographic bases. First, we design a message authentication model based on SM2 to avoid the counterfeit attack and replay attack. Second, we design a cryptographic hash mode based on SM3 to verify the integrity of message. Third, we design a message encryption model based on SM4 to protect the privacy of users. Besides, we propose a method based on machine learning algorithms to monitor the activity on blockchain to detect anomaly. To prove and verify the blockchain-based IM scheme, a blockchain-based IM system has been designed on Linux platforms. The implementation result shows that it is a practical and secure IM system, which can be applied to a variety of instant messaging applications directly
Keywords: Instant Messaging (IM) | BlockChain | Machine learning | Distributed Ledger Technology (DLT) | Safety and security
مقاله انگلیسی
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