Discretionary Access Control (DAC) systems provide powerful mechanisms for resource management based on the selective distribution of capabilities to selected classes of principals. We study a type-based theory of DAC models for concurrent and distributed systems represented as terms of Cardelli, Ghelli and Gordon’s pi calculus with groups [3]. In our theory, groups play the rôle of principals,...

Which budgetary institutions result in efficient provision of public goods? We analyze a model with two parties bargaining over the allocation to a public good each period. Parties place different values on the public good, and these values may change over time. We focus on budgetary institutions that determine the rules governing feasible allocations to mandatory and discretionary spending pro...

this paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the tehran stock exchange from 2007 to 2012.the earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Interest in the study of discretionary databases has grown as numerous large-scale public file-sharing systems have emerged as mainstream internet applications. In particular, much recent work has focused on the free-rider problem in peer-to-peer networks. We examine the related problem of over-contribution in the Usenet file-sharing network, which occurs when a surfeit of contribution causes c...

I the past 20 years, many articles about public agencies’ increasing exposure to liability have been published in engineering journals, legal journals, and in the popular press. These articles have helped to further professional awareness of the need to design, construct, and maintain highway facilities with public safety in mind. However, there has been no relief from the relentless juggernaut...

On a population level, dietary improvement strategies have had limited success in preventing the surge in overweight and obesity or reducing risk factors for chronic disease. While numerous multi-component studies have examined whole-of-diet strategies, and single component (i.e. discrete) dietary intervention strategies have targeted an increase in core foods (e.g. fruits, vegetables, dairy), ...

the purpose of this study is to examine the possible impact of value systems on earnings management in france, tunisia and canada. cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. the cross-cultural study uses the method of structural equations trough lisrel approach. the examination covers the period between 2003 and 2009. fin...

Corporate Governance debates raised seriously in scandals and financial crisis of recent decades in large companies and banks. The focus of this debate is not merely the corporate governance system, and its main function is to preserve the interests of stakeholders. At the macro level, economic efficiency, sustainable growth and financial stability are important effects of the system. Establish...

Do mandatory spending programs such as Medicare improve efficiency? We analyze a model with two parties allocating a fixed budget to a public good and private transfers each period over an infinite horizon. We compare two institutions that differ in whether public good spending is discretionary or mandatory. We model mandatory spending as an endogenous status quo since it is enacted by law and ...

While Mandatory Access Controls (MAC) are appropriate for multilevel secure military applications, Discretionary Access Controls (DAC) are often perceived as meeting the security processing needs of industry and civilian government. This paper argues that reliance on DAC as the principal method of access control is unfounded and inappropriate for many commercial and civilian government organiza...