We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax rates. Our results indicate an overall increase in innovative activity as proxied by patent applications, grants, and highly-skilled employment, at the expense of patent quality. We also provide evidence that firms with patents on average enjoy 7.2% to 7.9% lower effective tax rates, with the greatest financial benefits accruing to multinational firms compared to domestic firms. Within multinational firms, those without income shifting opportunities appear to benefit more than other multinationals with income shifting opportunities. / Series: WU International Taxation Research Paper Series

Throughout the last two years the revenues from in-game transactions in video-games have increased due to its growing presence both in traditional retail games as well as digital due to the fact that more and more games have become free. This growing presence is the basis for answering the question of what motivates players to spend money on in-game purchases in freeto-play games. The research found that having a well designed game is a very important factor that makes players purchase content. Many respondents made purchases based on emotional reasons such as wanting to look cool. People also made purchases to avoid grinding and to gain competitive advantages. In summary people think that their purchases were justifiable since the games are free but the common consensus is that while cosmetic items are acceptable, pay-towin items which provide a competitive advantage are not.

In this work, the algorithm used by AlphaZero is adapted for dots and boxes, a two-player game. This algorithm is explored using different numbers of convolutional filters and training loops, in order to better understand the effect these parameters have on the learning of the player. Different board sizes are also tested to compare these parameters in relation to game complexity. AlphaZero originated as a Go player using an algorithm which combines Monte Carlo tree search and convolutional neural networks. This novel approach, integrating a reinforcement learning method previously applied to Go (MCTS) with a supervised learning method (neural networks) led to a player which beat all its competitors.

Block and stream ciphers are widely used to protect the privacy of digital information. A variety of attacks against block and stream ciphers exist; the most recent being the algebraic attacks. These attacks reduce the cipher to a simple algebraic system which can be solved by known algebraic techniques. These attacks have been very successful against a variety of stream ciphers and major efforts (for example eSTREAM project) are underway to design and analyze new stream ciphers. These attacks have also raised some concerns about the security of popular block ciphers. In this thesis, apart from designing new stream ciphers, we focus on analyzing popular nonlinear transformations (Boolean functions and S-boxes) used in block and stream ciphers for various cryptographic properties, in particular their resistance against algebraic attacks. The main contribution of this work is the design of two new stream ciphers and a thorough analysis of the algebraic immunity of Boolean functions and S-boxes based on power mappings. First we present WG, a family of new stream ciphers designed to obtain a keystream with guaranteed randomness properties. We show how to obtain a mathematical description of a WG stream cipher for the desired randomness properties and security level, and then how to translate this description into a practical hardware design. Next we describe the design of a new RC4-like stream cipher suitable for high speed software applications. The design is compared with original RC4 stream cipher for both security and speed. The second part of this thesis closely examines the algebraic immunity of Boolean functions and S-boxes based on power mappings. We derive meaningful upper bounds on the algebraic immunity of cryptographically significant Boolean power functions and show that for large input sizes these functions have very low algebraic immunity. To analyze the algebraic immunity of S-boxes based on power mappings, we focus on calculating the bi-affine and quadratic equations they satisfy. We present two very efficient algorithms for this purpose and give new S-box constructions that guarantee zero bi-affine and quadratic equations. We also examine these S-boxes for their resistance against linear and differential attacks and provide a list of S-boxes based on power mappings that offer high resistance against linear, differential, and algebraic attacks. Finally we investigate the algebraic structure of S-boxes used in AES and DES by deriving their equivalent algebraic descriptions.

Block and stream ciphers are widely used to protect the privacy of digital information. A variety of attacks against block and stream ciphers exist; the most recent being the algebraic attacks. These attacks reduce the cipher to a simple algebraic system which can be solved by known algebraic techniques. These attacks have been very successful against a variety of stream ciphers and major efforts (for example eSTREAM project) are underway to design and analyze new stream ciphers. These attacks have also raised some concerns about the security of popular block ciphers. In this thesis, apart from designing new stream ciphers, we focus on analyzing popular nonlinear transformations (Boolean functions and S-boxes) used in block and stream ciphers for various cryptographic properties, in particular their resistance against algebraic attacks. The main contribution of this work is the design of two new stream ciphers and a thorough analysis of the algebraic immunity of Boolean functions and S-boxes based on power mappings. First we present WG, a family of new stream ciphers designed to obtain a keystream with guaranteed randomness properties. We show how to obtain a mathematical description of a WG stream cipher for the desired randomness properties and security level, and then how to translate this description into a practical hardware design. Next we describe the design of a new RC4-like stream cipher suitable for high speed software applications. The design is compared with original RC4 stream cipher for both security and speed. The second part of this thesis closely examines the algebraic immunity of Boolean functions and S-boxes based on power mappings. We derive meaningful upper bounds on the algebraic immunity of cryptographically significant Boolean power functions and show that for large input sizes these functions have very low algebraic immunity. To analyze the algebraic immunity of S-boxes based on power mappings, we focus on calculating the bi-affine and quadratic equations they satisfy. We present two very efficient algorithms for this purpose and give new S-box constructions that guarantee zero bi-affine and quadratic equations. We also examine these S-boxes for their resistance against linear and differential attacks and provide a list of S-boxes based on power mappings that offer high resistance against linear, differential, and algebraic attacks. Finally we investigate the algebraic structure of S-boxes used in AES and DES by deriving their equivalent algebraic descriptions.

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From the decision-based design perspective, decision making is the critical element of the design process. All practical decision making occurs under some degree of uncertainty. Subjective expected utility theory is a well-established method for decision making under uncertainty; however, it assumes that the DM can express his or her beliefs as precise probability distributions. For many reasons, both practical and theoretical, it can be beneficial to relax this assumption of precision. One possible means for avoiding this assumption is the use of imprecise probabilities. Imprecise probabilities are more expressive of uncertainty than precise probabilities, but they are also more computationally cumbersome. Probability Bounds Analysis (PBA) is a compromise between the expressivity of imprecise probabilities and the computational ease of modeling beliefs with precise probabilities. In order for PBA to be implemented in engineering design, it is necessary to develop appropriate computational methods for propagating probability boxes (p-boxes) through black box engineering models. This thesis examines the range of applicability of current methods for p-box propagation and proposes three alternative methods. These methods are applied towards the solution of three successively complex numerical examples.

The earth ecosystem is seriously damaged due to the self-interest behavior of human, which nonetheless poses a huge threat to the survival of human. The ecological environment and public health in Taiwan also face increasingly deteriorating situation, which is compounded with the problem of a dramatic increased number of families eating out with the most popular choice as lunch boxes mostly. To improve this situation, visionaries push for organic lunch boxes. However, there are still some factors lacking and some problems persisting for marketing organic lunch boxes. It is hoped that the result of this study can be beneficial to the relevant organizations as a reference for promoting organic lunch boxes. Literature review and in-depth interviews are conducted as the basis for developing questionnaire in this study. I also propose a behavior model for purchasing organic lunch boxes based on the theory of consumption values by Sheth, Newman, and Gross (1991), Theory of planned behavior by Ajzen (1991), and the EKB model by Engel, Blackwell, and Miniard (1993) This model consists of nine variables: the functional value of organic lunch box, its social value, its emotional value, its curious value, its conditional value, the subjective norms, self-efficacy, shopping environment, and the degree of involvement etc. To test this model, regression analyses are conducted using those nine variables and two behavior intention dependent variables in this study. These two behavior intention variables respectively are: the subject¡¦s behavior intention to purchase organic lunch boxes when price is not specifically mentioned (BI1) or they are suggested to assume that the price of the organic one will be close to that of a regular one (BI2). The result shows that the functional value and the degree of involvement both have significant influence on BI1 and BI2; while the conditional value, the emotional value, and self-efficacy are only have significant influence on BI2, which can explain the 22.1% variation of BI1 and the 26.2% variation of BI2 respectively. Furthermore, in order to investigate the variation of the behavior intention BI1 to purchase organic lunch boxes due to the difference of personal attributes, t test and single factor ANOVA are adopted. The result shows that marital status, age, occupation, personal monthly income, knowledge of organic product, purchasing frequency for organic ingredients, and the amount of money for purchasing organic ingredients all have significant influence on the variation of behavior intention for purchasing organic lunch boxes (BI1); while gender, educational level, self health status, and family's health status do not have significant influence on the variation of behavior intention for purchasing organic lunch boxes. We will propose application from these results and make relevant recommendations to industries and government based on this study.