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The two most common ways to design non-interactive zero-knowledge (NIZK) proofs are based on Sigma protocols and QAP-based SNARKs. The former is highly efficient for proving algebraic statements while...
Practical anonymous credential systems are generally built around sigma-protocol ZK proofs. This requires that credentials be based on specially formed signatures. Here we ask whether we can instead...
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
This article looks at the very intricate and highly contentious issue of internally generated intangible assets as presented in the financial statements prepared under IFRS, with a special focus on re...
We describe a zero-knowledge proof system in which a prover holds a large dataset M and can repeatedly prove NP relations about that dataset. That is, for any (public) relation R and x, the prover c...
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards® (IPSASs®) and include an independent auditor’s report. Notable in the 2014 Finan...
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards (IPSASs) and include an independent auditor’s report. Notable in the 2013 Financial Stateme...
How does the brain respond to statements that clash with a person’s value system? We recorded eventrelated brain potentials while respondents from contrasting political-ethical backgrounds completed a...
The IAS Regulation published in 2002 has enabled companies to prepare their annual accounts in conformity with IFRS. Since its adoption, a number of practical concerns have arisen in Europe in the...
On Saturday 13 th May 2000, an explosion in a fireworks factory killed 22 people and destroyed over 500 houses over an area of 35 hectares in the centre of Enschede, The Netherlands. In the largest in...
The objective of the session is to discuss the role of separate financial statements and the challenges that arise in practice to those who use separate financial statements.
Self-paced Counting Methodology: Subjects hear a sentence and determine as fast and as reliably as possible its truth/falsity relative to an array of dots. The dots in the array are initially empt...

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