Voting is a fundamental decision making instrument in any consensus-based society. It is employed in various applications from student body elections, reality television shows, shareholder meetings, to national elections. With the motivation of better eciency, scalability, speed, and lower cost, voting is currently shifting from paper-based to the use of electronic medium. This is while aiming to achieve better security, such that voting result reflects true opinions of the voters. Our research focuses on the study of cryptographic voting protocols accommodating a flexible ballot structure as a foundation for building a secure electronic voting system with acceptable voting results. In particular, we search for a solution suitable for the preferential voting system employed in the Australian Federal Election. The outcomes of the research include: improvements and applications of batch proof and verication theorems and techniques, a proposed alternative homomorphic encryption based voting scheme, a proposed Extended Binary Mixing Gate (EBMG) mix-network scheme, a new threshold randomisation technique to achieve receipt-freeness property in voting, and the application of cryptographic voting protocol for preferential voting. The threats and corresponding requirements for a secure secret-ballot voting scheme are rst discussed. There are significant security concerns about the conduct of electronic voting, and it is essential that the voting results re ect the true opinions of the voters - especially in political elections. We examine and extend batch processing proofs and verifications theorems and proposed applications of the theorems useful for voting. Many instances of similar operations can be processed in a single instance using a batch technique based on one of the batch theorems. As the proofs and verications provide formal assurances that the voting process is secure, batch processing offers great efficiency improvements while retaining the security required in a real-world implementation of the protocol. The two main approaches in cryptographic voting protocols, homomorphic encryption based voting and mix-network based voting, are both studied in this research. An alternative homomorphic voting scheme using multiplicative homomorphism property, and a number of novel mix-network schemes are proposed. It is shown that compared to the mix-network approach, homomorphic encryption schemes are not scalable for straight-forward adaptation of preferential systems. One important requirement of secret-ballot voting is receipt-freeness. A randomisation technique to achieve receipt-freeness in voting is examined and applied in an ecient and practical voting scheme employing an optimistic mix-network. A more general technique using threshold randomisation is also proposed. Combination of the primitives, both the homomorphic encryption and mixnetwork approach, yields a hybrid approach producing a secure and ecient secret-ballot voting scheme accommodating a exible ballot structure. The resulting solution oers a promising foundation for secure and practical secret-ballot electronic voting accommodating any type of counting system.

Il est fréquent d’affirmer qu’un titre représenterait un bien : une lettre de change représenterait une créance de somme d’argent, un connaissement représenterait une marchandise, une inscription en compte représenterait une valeur mobilière, un « depositary receipt» représenterait une action étrangère … Il s’agirait donc de « titres représentatifs ». Mais que recouvre cette formule ? Traduit-elle l’existence d’un véritable mécanisme de représentation des biens par des titres en droit privé ou s’agit-il d’un abus de langage ? Dans un premier temps, l’étude des titres représentatifs permet d’établir l’existence de la représentation juridique des biens par des titres en droit privé, qui constitue alors le pendant de la représentation des personnes. Il apparaît toutefois que ce mécanisme n’est pas unitaire et c’est pourquoi il convient de distinguer deux techniques de représentation juridique des biens par des titres : la représentation parfaite d’un bien par un titre et la représentation imparfaite d’un ensemble de biens réunis au sein d’un patrimoine d’affectation par des titres. Dans un second temps, l’analyse de la mise en oeuvre de la représentation juridique des biens par des titres en droit privé, réalisée en vue d’éprouver la pertinence de la théorie dégagée, montre qu’il n’est pas toujours possible de créer librement tout type de titres représentatifs concernant des biens de toute nature. La liberté ne joue que pour les titres représentatifs parfaits de certains biens. L’étude de la mise en oeuvre de ce mécanisme souligne par ailleurs que la création d’un titre représentatif induit des difficultés auxquelles il convient de pallier en édictant un certain nombre de règles. / It is common to assert that a document represents property: a bill of exchange is said to represent a receivable, a bill of lading to represent goods, a book-entry account to represent a security or a depositary receipt to represent shares, etc. These are therefore “documents of title”. However, what does this mean? Is it a genuine mechanism to represent property by documents in private law or is it a misnomer? First, a study of such documents will establish the existence of legal representation of property by certificates in private law, equivalent to the representation of persons. However, it would seem not to bea unitary mechanism and a distinction must therefore be made between two techniques of legal representation of property by documents: the direct representation of property by a document and the indirect representation of a set of properties assembled in a fiduciary trust by certificates. Next, an analysis of implementation of the legal representation of property by certificates in private law, conducted to test the relevance of the theory, shows that it is not always possible to create any type of such documents freely for any kind of property. Such freedom applies only to documents that are directly representative of certain property. A study of the implementation of this mechanism also emphasizes that the creation of a document of title leads to difficulties that may be overcome by enacting some rules.

El presente trabajo de investigación fue realizado con el objetivo de evaluar el impacto tributario que tiene la emisión de comprobantes electrónicos en la determinación del crédito y débito fiscal del IGV, en los pagos a cuenta del impuesto a la renta, así como también en la presentación de libros electrónicos de compras y ventas ante un proceso de fiscalización parcial electrónica a empresas del sector Retail. Para llevar a cabo dicha investigación, se ha utilizado la legislación tributaria peruana como punto de partida para analizar y determinar el alcance de la investigación y lo que ésta plantea. Por ello, la presente investigación se ha desarrollado en cinco capítulos. El primero consiste en definir teóricamente los conceptos que permitieron desarrollar el tema de investigación. El segundo, explica el plan de investigación, el cual se encuentra compuesto por el problema principal, así como también por los objetivos e hipótesis principales y específicos. En el tercer capítulo, se manifiesta la metodología de investigación a desarrollar a lo largo del trabajo de investigación, como, por ejemplo, la determinación de la población y muestra, así como el desarrollo cuantitativo y cualitativo de las mismas. El capítulo cuatro, se basa en el desarrollo de las herramientas estadísticas utilizadas para poder recabar información significativa y relevante para llevar a cabo la investigación. Finalmente, el quinto capítulo, consiste en analizar los resultados de los instrumentos de investigación utilizados, así como las conclusiones y recomendaciones de la investigación. / The present research aims to assess the tax impact of the issuance of electronic vouchers in the determination of the tax credit and debit of Value Added Tax (VAT), in the determination of the payment of advanced income tax, as well as in the presentation of electronic books of purchases and sales before a process of partial electronic inspection of companies in the Retail sector. For the development of this research work, Peruvian tax legislation has been used as a starting point to analyze and determine the scope of the research and what it supports. Therefore, this research has been developed in five chapters. The first consists of theoretically defining the concepts that made it possible to develop the research topic. The second explains the research plan, which is made up of the main problem, as well as the main and specific objectives and hypotheses. In the third chapter, the research methodology to be developed throughout the research work is manifested, such as, for example, the determination of the population and sample, as well as their quantitative and qualitative development. Chapter four is based on the development of the statistical tools used to gather meaningful and relevant information to carry out the research. Finally, the fifth chapter consists of analyzing the results of the research instruments used, as well as the conclusions and recommendations of the research. / Tesis

The diploma thesis aims to explain, demonstrate and verify the basic practical principles and methods of warehouse management system. This thesis could be used as an advanced guide for warehouse management system software. All this by using own knowledge and experience acquired by practical and purposeful activities done in co-operation with ORYX GROUP Ltd. which is one of the few companies in the Czech Republic developing similar systems.

This paper is a practical and empirical investigation into the relationship and overlap between the two industrial paradigms of Lean Management and Industry 4.0. This is accomplished with an in-depth case study of a goods receipt to identify Lean wastes and accompanied by a discussion on how these wastes can be eliminated by enhancing the processes and material flows with Industry 4.0 technologies. It was found that efforts to enhance a process with Industry 4.0 Technologies should be preceded by ensuring that the process can be performed in a standardized manner. After that the study recommends improved methods of data collection which enables the effective implementation of other supporting Industry 4.0 Technologies. / Denna uppsats är en praktisk och empirisk utredning av relationen och samspelet mellan de två industriella paradigmen Lean Management och Industri 4.0. Till grund för det för det ligger en utförlig fallstudie av en godsmottagning för att identifiera Lean slöserier och en tillhörande diskussion om hur dessa slöserier kan elimineras genom att förbättra arbetsprocesser och materialflöden med Industri 4.0 och tillhörande teknologier. Ur det uppdagades att åtgärder för göra processer mer effektiva med dessa Industri 4.0 teknologier bör föregås av att processen kan utföras på ett standardiserat vis. När det är säkerställt så är det denna studies rekommendation att fokusera på metoder och verktyg för insamling av data vilket blir den grund som möjliggör implementering av behjälpliga och automatiserande Industri 4.0 teknologier.

This paper is a practical and empirical investigation into the relationship and overlap between the two industrial paradigms of Lean Management and Industry 4.0. This is accomplished with an in-depth case study of a goods receipt to identify Lean wastes and accompanied by a discussion on how these wastes can be eliminated by enhancing the processes and material flows with Industry 4.0 technologies. It was found that efforts to enhance a process with Industry 4.0 Technologies should be preceded by ensuring that the process can be performed in a standardized manner. After that the study recommends improved methods of data collection which enables the effective implementation of other supporting Industry 4.0 Technologies. / Denna uppsats är en praktisk och empirisk utredning av relationen och samspelet mellan de två industriella paradigmen Lean Management och Industri 4.0. Till grund för det för det ligger en utförlig fallstudie av en godsmottagning för att identifiera Lean slöserier och en tillhörande diskussion om hur dessa slöserier kan elimineras genom att förbättra arbetsprocesser och materialflöden med Industri 4.0 och tillhörande teknologier. Ur det uppdagades att åtgärder för göra processer mer effektiva med dessa Industri 4.0 teknologier bör föregås av att processen kan utföras på ett standardiserat vis. När det är säkerställt så är det denna studies rekommendation att fokusera på metoder och verktyg för insamling av data vilket blir den grund som möjliggör implementering av behjälpliga och automatiserande Industri 4.0 teknologier.

Förord Gruppen vill börja med att tacka alla människor som har varit inblandade och stöttat oss med denna studie. Utan dessa personer hade det inte varit möjligt eftersom vi fick stöd från alla som varit inblandade och deras bidrag med studien. Därefter vill vi tacka vår handledare Erik Bjurström för hans hjälp och rådgivning under studiens gång. Utan honom hade denna studie inte varit möjlig att genomföra så han var till stor hjälp och stötta oss under studiens gång. Dessutom gav han oss bra feedback och konstruktiv kritik som vi bearbetade hädanefter. Utöver det vill vi skänka vår tacksamhet till Västerås Stad för att vi fick chansen att skriva om deras digitalisering av nyckelkvittens. Vill även tacka samtliga respondenter för att de erbjöd oss möjligheten att inspektera deras kommunala verksamhet inom vård och omsorg, för att diskutera innovationsmöjligheter samt innovationsbidrag. Vi vill också tacka de anställda i Västerås Stad för att de ställde upp på intervjuerna och kunde ge oss information som vi hade nytta av, genom att använda insamlad empiri till analys och empiriska material som därefter jämfördes med teorier. Det gav oss en inblick i att se behovet utifrån deras perspektiv. Samtidigt har deras engagemang och öppenhet varit till stor hjälp och avgörande för att denna studie ska bli fullgjort.  I slutändan vill vi tacka våra familjer,vänner och klasskamrater för deras stöd, förståelse, rådgivning, tips och stöttande under denna studie. Utan dem hade det varit omöjligt eftersom vi fick mycket stöd från dem samt inspiration.  Detta har bidragit till lärande för hur användningen av nyckelkvittenser ser ut i Västerås Stad. Det gav oss även en ökad förståelse för vilka nyttor som ökad tillämpning av digitalisering kan vara till nytta för vårdverksamheter. Det bildar en djupare förståelse för hur digitala verktyg kan vara användbara till att tillgodose patienters behov. Analysen och diskussionen indikerar på ett behov av digitala verktyg, vars personal har en positiv inställning till implementering av resultatet. / This study examines the digitalization of key receipts in the care and home care sector in the city of Västerås to increase efficiency and security. The focus is on improving the management of key receipts to address challenges with the current paper-based system. Through a qualitative analysis with interviews of relevant respondents, the study identifies the benefits and challenges of introducing digital key receipts. The results show that digitalization can improve operational efficiency, data security and overall security for both customers and staff. The research concludes with recommendations for developing and implementing a digital system for key receipts that is consistent with the needs and capacities within Västerås city's care services regarding security.

Effective knowledge sharing within project teams is critical to knowledge-intensive professional service firms. Prior research studies indicate a positive association between trust, social-cognitive factors, and effective knowledge sharing among co-workers. The conceptual framework proposed here builds on these studies, and draws from theoretical foundations from the organizational behavior, psychology, information studies, sociology, and management literature on organizational trust and knowledge sharing, and identifies the most significant factors found to influence organizational knowledge sharing directly and indirectly through trust. The study makes methodological contributions in the form of conceptualizations for knowledge sharing behavior, trust, and tie strength. Also, it provides a more nuanced and focused analysis, by factoring for knowledge type and co-worker working relationship. Data were collected from 275 knowledge workers (‘legal professionals’ and paralegals) engaged in shared legal project work, at one of Canada’s largest multijurisdictional law firms. The nature of their work required a significant reliance on co-workers, for both explicit and tacit knowledge. Multiple regression analysis, among other statistical techniques, was used to test the hypotheses and determine significant relationships. Of the factors examined in the study, the three found to have the strongest effect on respondents’ trust in their co-workers were shared vision, shared language, and tie strength. Furthermore, the two factors found to have the strongest effect on organizational knowledge sharing behavior were trust and shared vision. Overall trust was also found to have a mediating effect between shared vision and knowledge sharing behavior, and between shared language and knowledge sharing behavior. A significant implication for practitioners is that effective knowledge sharing among co-workers requires a nurturing manager to work on developing co-worker trust and shared vision. Furthermore, a manager wanting to promote trust between co-workers must nurture shared language and shared vision.

【第一篇論文中文摘要】 本文使用路透社央行干預匯市的新聞報導，探討哪些因素可以提高亞洲央行成功干預匯市的機率，研究期間為2005年1月至2011年4月。此研究期間涵蓋全球金融風暴和美國採行量化寬鬆政策，因此，亞洲貨幣在逐步對美元升值後發生大幅度的貶值。研究結果顯示印尼、馬來西亞、菲律賓、新加坡、台灣及泰國的央行採取逆風而行的策略是有效的干預方式，而且多個國家在同日干預匯市及第一日的干預會有較高成功的機率。 【第二篇論文中文摘要】 本文透過不同的研究方法針對亞洲國家央行干預匯率市場的有效性再次驗證，研究期間為2005年1月至2011年4月，實證結果顯示亞洲國家在次貸風暴期間面臨美元升值的壓力，央行會採取賣美元的方式來干預匯市，但是這種干預匯市的方式卻僅能減緩美元升值的趨勢，其中以印尼盾、新加坡元、新台幣紛紛對美元貶值較為明顯，而在次貸風暴發生之後，美國實施量化寬鬆政策造成亞洲國家卻面臨美元貶值的壓力，各國央行改採買美元的方式來干預匯市，但是此種干預匯市的方式也只造成美元緩慢貶值的趨勢，其中印尼盾、馬來西亞令吉、新加坡元、韓圜、泰銖分別對美元升值的趨勢較為明顯，此現象反應亞洲央行干預匯市是採取逆風而行的策略，雖然能降低匯率的波動，但無法改變匯率的升貶值趨勢。 【第三篇論文中文摘要】 本研究是在探討印度、印尼、南韓、馬來西亞、新加坡、泰國及台灣央行透過干預匯率市場，對其國家的公司在美國發行存託憑證折溢價的影響，研究期間為2005年1月至2011年4月。研究結果顯示央行對匯市干預造成的變動，確實會影響到該國公司在美國發行的存託憑證產生折價的情形。另外，亞洲央行使用買美元干預匯市的作法會對該國公司在美國發行的存託憑證產生溢價，而央行透過賣美元干預匯市的作法會對該國公司在美國發行的存託憑證產生折價的影響，但是由於樣本資料的限制，其效果在統計上並不顯著。由公司層面的分析可以看出央行透過賣美元來干預匯市對其國家的公司在美國發行的存託憑證會有明顯產生折價的影響。 / 【第一篇論文英文摘要】 Using Reuters’ news reports on central bank interventions, we investigate the factors that increase the odds of intervention success by Asian central banks in the foreign exchange market from January 2005 to April 2011. This period coincides with the global credit crisis and quantitative easing policy, which have engendered a sharp depreciation followed by a gradual appreciation of Asian currencies. The results show that leaning-against-the-wind intervention strategies are effective in Indonesia, Malaysia, Philippines, Singapore, Taiwan, and Thailand. We also find that joint and first day interventions are associated with higher odds of effective intervention. 【第二篇論文英文摘要】 This paper examines the effectiveness of central bank interventions in the foreign exchange market from January 2005 to April 2011 in Asia. The results show that the central banks in Asia intervene in the foreign exchange markets by selling U.S. dollars to prevent severe depreciation of local currencies during the global credit crisis. However, central bankers can only slow down the trend of depreciation of local currencies against U.S. dollar. The currencies apparently depreciate against U.S. dollar in Indonesia, Singapore, and Taiwan. After the global credit crisis, Asian countries confront appreciations of local currencies due to the US quantitative easing policy. The central banks in Asia intervene by purchasing U.S. dollars in the foreign exchange market. Nevertheless, intervention strategies slowly reduce U.S. dollar depreciations. The foreign exchange rate apparently appreciate against U.S. dollar in India, Malaysia, Singapore, South Korea, and Thailand. Results show that Asian central banks adopt leaning-against-the-wind intervention strategies during the sample period. Their interventions in the foreign exchange market can only reduce fluctuations in the foreign exchange rate, but fail to reverse the trend of Asian exchange rates. 【第三篇論文英文摘要】 This paper examines whether Asian central bank interventions in the foreign exchange market affect the discount or premium of American Depositary Receipt (ADR) of Asian companies from January 2005 to April 2011. The sample consists of companies from Indian, Indonesia, South Korea, Malaysia, Singapore. Empirical results show that central bank interventions increase ADR discounts of companies in Asian countries. In addition, interventions by purchasing U.S. dollars result in higher ADR premiums, and the strategies of selling U.S. dollars affect ADR discounts. Though some of the empirical results are not statistically significant due to limited sample size, results based on individual firms show that selling USD interventions by Asian central banks have a significant impact on their ADR discounts.

Effective knowledge sharing within project teams is critical to knowledge-intensive professional service firms. Prior research studies indicate a positive association between trust, social-cognitive factors, and effective knowledge sharing among co-workers. The conceptual framework proposed here builds on these studies, and draws from theoretical foundations from the organizational behavior, psychology, information studies, sociology, and management literature on organizational trust and knowledge sharing, and identifies the most significant factors found to influence organizational knowledge sharing directly and indirectly through trust. The study makes methodological contributions in the form of conceptualizations for knowledge sharing behavior, trust, and tie strength. Also, it provides a more nuanced and focused analysis, by factoring for knowledge type and co-worker working relationship. Data were collected from 275 knowledge workers (‘legal professionals’ and paralegals) engaged in shared legal project work, at one of Canada’s largest multijurisdictional law firms. The nature of their work required a significant reliance on co-workers, for both explicit and tacit knowledge. Multiple regression analysis, among other statistical techniques, was used to test the hypotheses and determine significant relationships. Of the factors examined in the study, the three found to have the strongest effect on respondents’ trust in their co-workers were shared vision, shared language, and tie strength. Furthermore, the two factors found to have the strongest effect on organizational knowledge sharing behavior were trust and shared vision. Overall trust was also found to have a mediating effect between shared vision and knowledge sharing behavior, and between shared language and knowledge sharing behavior. A significant implication for practitioners is that effective knowledge sharing among co-workers requires a nurturing manager to work on developing co-worker trust and shared vision. Furthermore, a manager wanting to promote trust between co-workers must nurture shared language and shared vision.