Delegation framework for federated systems

It is not uncommon for enterprises today to be faced with the demand to integrate and incor- porate many different and possibly heterogeneous systems which are generally independently designed and developed, to allow seamless access. In effect, the integration of these systems results in one large whole system that must be able, at the same time, to maintain the local autonomy and to continue working as an independent entity. This problem has introduced a new distributed architecture called federated systems. The most challenging issue in federated systems is to find answers for the question of how to efficiently cooperate while preserving their autonomous characteristic, especially the security autonomy. This thesis intends to address this issue. The thesis reviews the evolution of the concept of federated systems and discusses the organisational characteristics as well as remaining security issues with the existing approaches. The thesis examines how delegation can be used as means to achieve better security, especially authorisation while maintaining autonomy for the participating member of the federation. A delegation taxonomy is proposed as one of the main contributions. The major contribution of this thesis is to study and design a mechanism to support dele- gation within and between multiple security domains with constraint management capability. A novel delegation framework is proposed including two modules: Delegation Constraint Man- agement module and Policy Management module. The first module is designed to effectively create, track and manage delegation constraints, especially for delegation processes which require re-delegation (indirect delegation). The first module employs two algorithms to trace the root authority of a delegation constraint chain and to prevent the potential conflict when creating a delegation constraint chain if necessary. The first module is designed for conflict prevention not conflict resolution. The second module is designed to support the first module via the policy comparison capability. The major function of this module is to provide the delegation framework the capability to compare policies and constraints (written under the format of a policy). The module is an extension of Lin et al.'s work on policy filtering and policy analysis. Throughout the thesis, some case studies are used as examples to illustrate the discussed concepts. These two modules are designed to capture one of the most important aspects of the delegation process: the relationships between the delegation transactions and the involved constraints, which are not very well addressed by the existing approaches. This contribution is significant because the relationships provide information to keep track and en- force the involved delegation constraints and, therefore, play a vital role in maintaining and enforcing security for transactions across multiple security domains.

Without an Alibi

The project is a book collection of 65 poems, primarily with an environmental focus. This practice-led project draws on eco-critical theory (Wilson, 1992; and Bate, 2000) and Darwinian literary theory (Carroll, 2004) to explore ideas of ecology, the ‘natural’, and conservation. The poems explore a proposal of synthesis: that nature is for us both a construction of language/culture (as argued by post structuralism/ cultural studies) and also a pragmatic, empirical entity that can be experienced through the senses as well as through culture. For example, individual poems describe genres of ‘forest’ (‘Literary Forests’, ‘The Conservative Forest’, ‘The Imperial Forest’) which demonstrate how ‘nature’ can be culturally constructed, but also remain an empirical entity with which we experience a more immediate, physical connection, as posited by Bate (following Heidegger’s ‘being-in-the-world’) . The work also explores through satire the concept of evolutionary adaptation, for example the integration of machine into forest (‘The Black Forest’), animals adopting human characteristics (‘In Praise of Bears’), and ‘nature’ as a damaged or absent ‘other’. Without an Alibi makes various strands of theoretical thinking concrete and manifest by ‘showing not telling’, in creative practice. The work has been high positively reviewed in the prestigious Australian Book Review, and by Professor Peter Pierce in the Canberra Times. Several of the poems have since been reproduced in national anthologies including The Penguin Anthology of Australian Poetry (2000) and Australian Poetry Since 1988 (Uni of NSW Press).

Assessing financial reporting comparability across institutional settings : the case of pension accounting

The drive for comparability of financial information is to enable users to distinguish similarities and differences in economic activities for an entity over time and between entities so that their resource allocation decisions are facilitated. With the increased globalisation of economic activities, the enhanced international comparability of financial statements is often used as an argument to advance the convergence of local accounting standards to international financial reporting standards (IFRS). Differences in the underlying economic substance of transactions between jurisdictions plus accounting standards allowing alternative treatments may render this expectation of increased comparability unrealistic. Motivated by observations that, as a construct, comparability is under-researched and not well understood, we develop a comparability framework that distinguishes between four types of comparability. In applying this comparability framework to pension accounting in the Australian and USA contexts, we highlight a dilemma: while regulators seek to increase the likelihood that similar events are accounted for similarly, an unintended consequence may be that preparers are forced to apply similar accounting treatment to events that are, in substance, different.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 1)

Formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. The conclusion that the unitary taxation model may be theoretically superior to the current arm's-length model that applies to multinational banks, despite significant implementation, compliance, and enforcement issues, is based on the unitary taxation model providing greater alignment with the unique features of these banks. The formulary apportionment model looks to the economic substance of the multinational entity and, in this sense, adopts a substance-over- form approach. Formulary apportionment further recognizes the impossibility of using arm's-length pricing for economically interdependent multinational entities. A final advantage to formulary apportionment, which is also a consequence of this model achieving greater inter-nation equity, is the elimination of double taxation.

The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality

The taxation of multinational banks currently is governed by the general principles of international tax. However, it is arguable that there are characteristics exclusive to multinational banks that may warrant the consideration of a separate taxing regime. This article argues that because of the unique nature of multinational banks, the traditional international tax rules governing jurisdiction to tax and allocation of income do not produce a result which is optimal, as it does not reflect economic reality. That is, the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment. Formulary apportionment is considered as an alternative that reflects economic reality by recognising the unique nature of multinational banks and allocating the income to the location of the economic activity. The unique nature of multinational banking is recognised in the fact that formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Starting from this recognition, the purpose of this article is to demonstrate that formulary apportionment is a theoretically superior (or optimal) model for the taxation of multinational banks. An optimal regime, for the purposes of this article, is considered to be one that distributes the taxing rights in an equitable manner between the relevant jurisdictions, while, simultaneously allowing decisions of the international banks to be tax neutral. In this sense, neutrality is viewed as an economic concept and equity is regarded as a legal concept. A neutral tax system is one in which tax rules do not affect economic choices about commercial activities. Neutrality will ideally be across jurisdictions as well as across traditional and non-traditional industries. The primary focus of this article is jurisdictional neutrality. A system that distributes taxing rights in an equitable manner between the relevant jurisdictions ensures that each country receives its fair share of tax revenue. Given the increase in multinational banking, jurisdictions should be concerned that they are receiving their fair share. Inter-nation equity is concerned with re-determining the proper division of the tax base among countries. Richard and Peggy Musgrave argue that sharing of the tax base by countries of source should be seen as a matter of inter-nation equity requiring international cooperation. The rights of the jurisdiction of residency will also be at issue. To this extent, while it is agreed that inter-nation equity is an essential attribute to an international tax regime, there is no universal agreement as to how to achieve it. The current system attempts to achieve such equity through a combined residency and source regime, with the transfer pricing rules used to apportion income between the relevant jurisdictions. However, this article suggests, that as an alternative to the current regime, equity would be achieved through formulary apportionment. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. Yet these are two separate issues. As such, this article is divided into two core parts. The first part examines the theoretical soundness of the formulary apportionment model concluding that it is theoretically superior to the arm’s length pricing requirement of the traditional transfer pricing regime. The second part examines the practical implications of accepting formulary apportionment as an optimal model with a view to disclosing the issues that arise when a formulary apportionment regime is adopted. Prior to an analysis of the theoretical and practical application of formulary apportionment to multinational banks, the unique nature of these banks is considered. The article concludes that, while there are significant implementation, compliance, and enforcement issues to overcome, the unitary taxation model may be theoretically superior to the current arm’s length model which applies to multinational banks. This conclusion is based on the unitary taxation model providing greater alignment with the unique features of these banks.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 2)

As stated in Part 1 of this article, formulary appointment does not attempt to undertake a transactional division of a highly integrated multinational entity; rather, it allocates income to the jurisdictions based on economically justifiable formula. This article argues that the unitary taxation model is superior to the current arms-lenght model for the taxation of multinational banks despite significant implementation, complicance and enforcement issues. Part one of the article gave some background on the taxation of multinational banks, followed by a discussion of their uniqueness, and the theoretical benefits of the unitary tax model for multinational banking. Part 2 below covers the practical implications of accepting formulary apportionment as an 'optimal' regime for taxing multinational banks.

The traditional rationale of the arm’s length approach to transfer pricing : should the separate accounting model be maintained for modern multinational entities?

This article examines the current transfer pricing regime to consider whether it is a sound model to be applied to modern multinational entities. The arm's length price methodology is examined to enable a discussion of the arguments in favour of such a regime. The article then refutes these arguments concluding that, contrary to the very reason multinational entities exist, applying arm's length rules involves a legal fiction of imagining transactions between unrelated parties. Multinational entities exist to operate in a way that independent entities would not, which the arm's length rules fail to take into account. As such, there is clearly an air of artificiality in applying the arm's length standard. To demonstrate this artificiality with respect to modern multinational entities, multinational banks are used as an example. The article concluded that the separate entity paradigm adopted by the traditional transfer pricing regime is incongruous with the economic theory of modern multinational enterprises.

A secure telehealth system for ubiquitous health environment

U-Healthcare means that it provides healthcare services "at anytime and anywhere" using wired, wireless and ubiquitous sensor network technologies. As a main field of U-healthcare, Telehealth has been developed as an enhancement of Telemedicine. This system includes two-way interactive web-video communications, sensor technology, and health informatics. With these components, it will assist patients to receive their first initial diagnosis. Futhermore, Telehealth will help doctors diagnose patient's diseases at early stages and recommend treatments to patients. However, this system has a few limitations such as privacy issues, interruption of real-time service and a wrong ordering from remote diagnosis. To deal with those flaws, security procedures such as authorised access should be applied to as an indispensible component in medical environment. As a consequence, Telehealth system with these protection procedures in clinical services will cope with anticipated vulnerabilities of U-Healthcare services and security issues involved.

Geologically ancient DNA: fact or artefact?

Studies continue to report ancient DNA sequences and viable microbial cells that are many millions of years old. In this paper we evaluate some of the most extravagant claims of geologically ancient DNA. We conclude that although exciting, the reports suffer from inadequate experimental setup and insufficient authentication of results. Consequently, it remains doubtful whether amplifiable DNA sequences and viable bacteria can survive over geological timescales. To enhance the credibility of future studies and assist in discarding false-positive results, we propose a rigorous set of authentication criteria for work with geologically ancient DNA.

Identifying customer behaviour and dwell time using soft biometrics

In a commercial environment, it is advantageous to know how long it takes customers to move between different regions, how long they spend in each region, and where they are likely to go as they move from one location to another. Presently, these measures can only be determined manually, or through the use of hardware tags (i.e. RFID). Soft biometrics are characteristics that can be used to describe, but not uniquely identify an individual. They include traits such as height, weight, gender, hair, skin and clothing colour. Unlike traditional biometrics, soft biometrics can be acquired by surveillance cameras at range without any user cooperation. While these traits cannot provide robust authentication, they can be used to provide identification at long range, and aid in object tracking and detection in disjoint camera networks. In this chapter we propose using colour, height and luggage soft biometrics to determine operational statistics relating to how people move through a space. A novel average soft biometric is used to locate people who look distinct, and these people are then detected at various locations within a disjoint camera network to gradually obtain operational statistics

Quantum key distribution in the classical authenticated key exchange framework

Key establishment is a crucial primitive for building secure channels in a multi-party setting. Without quantum mechanics, key establishment can only be done under the assumption that some computational problem is hard. Since digital communication can be easily eavesdropped and recorded, it is important to consider the secrecy of information anticipating future algorithmic and computational discoveries which could break the secrecy of past keys, violating the secrecy of the confidential channel. Quantum key distribution (QKD) can be used generate secret keys that are secure against any future algorithmic or computational improvements. QKD protocols still require authentication of classical communication, although existing security proofs of QKD typically assume idealized authentication. It is generally considered folklore that QKD when used with computationally secure authentication is still secure against an unbounded adversary, provided the adversary did not break the authentication during the run of the protocol. We describe a security model for quantum key distribution extending classical authenticated key exchange (AKE) security models. Using our model, we characterize the long-term security of the BB84 QKD protocol with computationally secure authentication against an eventually unbounded adversary. By basing our model on traditional AKE models, we can more readily compare the relative merits of various forms of QKD and existing classical AKE protocols. This comparison illustrates in which types of adversarial environments different quantum and classical key agreement protocols can be secure.

Higher education policy in China 1992-2010 : a genealogical analysis of the enterprise university

In the context of globalisation and the knowledge economy, universities worldwide are undertaking profound restructuring. Following these pressures for reform, the entity of the "enterprise university" has emerged internationally. Characteristics of this new form of educational institution can be summarised as deploying corporate styles of governance and management in order to enhance economic competitiveness and academic prestige. The higher education sector in China is no different, as it has undergone extensive reforms particularly since the "socialist market economy" was introduced in 1992. Hence, this study aims to investigate the emergence of the enterprise university in a Chinese context. The research question is: How have discourses of globalisation manifested and constituted new forms of social and educational governance within China's higher education sector during the period 1992 to 2010? Following this research question, the study uses a genealogical methodology to conduct a critical analysis of reforms in Chinese higher education (1992 -2010). At a national level, China's higher education policy is examined using the analytical framework of governmentality. This discloses the underlying rationalities and technologies of Chinese political authorities as they seek to refashion higher education policy and practice. At a local level, a case study of a particular university in China is conducted in order to facilitate understanding of reform at the national level. The aim is to uncover the kinds of educational subjects and spaces that have been constituted in the university's efforts to reconfigure itself within the context of national higher education reform. The study found that the concept of the enterprise university in China has features shared by the one that has emerged internationally. However, the analysis showed that the emergence of the enterprise university in China has specific social, economic, political, and cultural environments which impact on local educational practices. The study is significant because it is one of the few examples where the framework of governmentality.a research approach or perspective employed largely to examine Western society.is applied in a Chinese context, which is a non-Western and non-liberal democratic site.

Green Business Process Management

In managing their operations, organizations have traditionally focused on economic imperatives in terms of time, cost, efficiency, and quality. In doing so, they have been a major contributor to environmental degradation caused by re-source consumption, greenhouse emissions, and wastage. As a consequence, or-ganizations are increasingly encouraged to improve their operations also from an ecological perspective, and thus to consider environmental sustainability as an additional management imperative. In order to lessen their impact on the natural environment, organizations must design and implement environmentally sustainable processes, which we call the challenge of Green Business Process Management (Green BPM). This chapter elaborates on the challenge and perspec-tive of Green BPM, and explores the contributions that business process management can provide to creating environmentally sustainable organizations. Our key premise is that business as well as information technology managers need to engage in a process-focused discussion to enable a common, comprehensive understanding of organizational processes, and the process-centered opportunities for making these processes, and ultimately the organization as a process-centric entity, “green.” Through our review of the key BPM capability areas and how they can be framed in terms of environmental sustainability considerations, we provide an overview and introduction to the subsequent chapters in this book.

The geostationary orbit : a critical legal geography of space’s most valuable real estate

This chapter attends to the legal and political geographies of one of Earth's most important, valuable, and pressured spaces: the geostationary orbit. Since the first, NASA, satellite entered it in 1964, this small, defined band of Outer Space, 35,786km from the Earth's surface, and only 30km wide, has become a highly charged legal and geopolitical environment, yet it remains a space which is curiously unheard of outside of specialist circles. For the thousands of satellites which now underpin the Earth's communication, media, and data industries and flows, the geostationary orbit is the prime position in Space. The geostationary orbit only has the physical capacity to hold approximately 1500 satellites; in 1997 there were approximately 1000. It is no overstatement to assert that media, communication, and data industries would not be what they are today if it was not for the geostationary orbit. This chapter provides a critical legal geography of the geostationary orbit, charting the topography of the debates and struggles to define and manage this highly-important space. Drawing on key legal documents such as the Outer Space Treaty and the Moon Treaty, the chapter addresses fundamental questions about the legal geography of the orbit, questions which are of growing importance as the orbit’s available satellite spaces diminish and the orbit comes under increasing pressure. Who owns the geostationary orbit? Who, and whose rules, govern what may or may not (literally) take place within it? Who decides which satellites can occupy the orbit? Is the geostationary orbit the sovereign property of the equatorial states it supertends, as these states argued in the 1970s? Or is it a part of the res communis, or common property of humanity, which currently legally characterises Outer Space? As challenges to the existing legal spatiality of the orbit from launch states, companies, and potential launch states, it is particularly critical that the current spatiality of the orbit is understood and considered. One of the busiest areas of Outer Space’s spatiality is international territorial law. Mentions of Space law tend to evoke incredulity and ‘little green men’ jokes, but as Space becomes busier and busier, international Space law is growing in complexity and importance. The chapter draws on two key fields of research: cultural geography, and critical legal geography. The chapter is framed by the cultural geographical concept of ‘spatiality’, a term which signals the multiple and dynamic nature of geographical space. As spatial theorists such as Henri Lefebvre assert, a space is never simply physical; rather, any space is always a jostling composite of material, imagined, and practiced geographies (Lefebvre 1991). The ways in which a culture perceives, represents, and legislates that space are as constitutive of its identity--its spatiality--as the physical topography of the ground itself. The second field in which this chapter is situated—critical legal geography—derives from cultural geography’s focus on the cultural construction of spatiality. In his Law, Space and the Geographies of Power (1994), Nicholas Blomley asserts that analyses of territorial law largely neglect the spatial dimension of their investigations; rather than seeing the law as a force that produces specific kinds of spaces, they tend to position space as a neutral, universally-legible entity which is neatly governed by the equally neutral 'external variable' of territorial law (28). 'In the hegemonic conception of the law,' Pue similarly argues, 'the entire world is transmuted into one vast isotropic surface' (1990: 568) on which law simply acts. But as the emerging field of critical legal geography demonstrates, law is not a neutral organiser of space, but is instead a powerful cultural technology of spatial production. Or as Delaney states, legal debates are “episodes in the social production of space” (2001, p. 494). International territorial law, in other words, makes space, and does not simply govern it. Drawing on these tenets of the field of critical legal geography, as well as on Lefebvrian concept of multipartite spatiality, this chapter does two things. First, it extends the field of critical legal geography into Space, a domain with which the field has yet to substantially engage. Second, it demonstrates that the legal spatiality of the geostationary orbit is both complex and contested, and argues that it is crucial that we understand this dynamic legal space on which the Earth’s communications systems rely.

Modelling the flow of cane constituents in the milling process

A model has been developed to track the flow of cane constituents through the milling process. While previous models have tracked the flow of fibre, brix and water through the process, this model tracks the soluble and insoluble solid cane components using modelling theory and experiment data, assisting in further understanding the flow of constituents into mixed juice and final bagasse. The work provided an opportunity to understand the factors which affect the distribution of the cane constituents in juice and bagasse. Application of the model should lead to improvements in the overall performance of the milling train.