Results 61 to 70 of about 884 (197)

Specification Tests for Jump‐Diffusion Models Based on the Characteristic Function

open access: yesInternational Statistical Review, EarlyView.
Summary Goodness‐of‐fit tests are suggested for several popular jump‐diffusion processes. The suggested test statistics utilise the marginal characteristic function of the model and its L2‐type discrepancy from an empirical counterpart. Model parameters are estimated either by minimising the aforementioned L2‐type discrepancy or by maximum likelihood ...
Gerrit Lodewicus Grobler   +3 more
wiley   +1 more source

Taxation of Crypto Assets: The Example of U.S. Federal Income Tax

open access: yesAnnales de la Faculté de Droit d’Istanbul
Crypto assets are one of the important milestones of digitalization. They have created paramount problems related to tax systems. The United States, which was one of the first countries where these assets became widespread, gained experience with the ...
Muhammet Durdu, Ümit Süleyman Üstün
doaj   +1 more source

The Ideology of Sovereign Money: How Bitcoin Harms Politics

open access: yes
Constellations, EarlyView.
Nanna Lilletvedt Sæten
wiley   +1 more source

How and Why EU Institutions Promote the Digital Euro: The Politics of a Central Bank Digital Currency (CBDC)

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract The future of money is a crucial issue in the digital age, and the emergence of central bank digital currencies (CBDCs) is widely recognised as a transformative development. However, despite its significant implications for monetary sovereignty, regulatory governance and strategic autonomy, we know relatively little about the political ...
Sebastian Heidebrecht
wiley   +1 more source

What Was Neoliberalism—And Is It Dying?

open access: yesIPPR Progressive Review, EarlyView.
ABSTRACT Andy Burnham has promised nothing short of the end of “forty years of neoliberalism”. That begs the question: what is neoliberalism, really? A set of ideas, a policy paradigm, or something else? As profound economic and geopolitical changes have forced governments to revisit hoary assumptions – about the price mechanism, inequality, and the ...
Will Davies   +2 more
wiley   +1 more source

Analysis of Quality Assurance Performance in the Application of Manual Testing and Automation Testing for Software Product Testing

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This paper aims to understand the influence of using the Katalon tool in application testing, comprehend the testing scenario process using Katalon, and compare it with manual testing. The testing process using Katalon Studio follows the design proposed
Gesang Safaat, Viany Utami Tjhin
doaj  

Crypto-assets and French law: a progressive normalisation

open access: yesTalTech Journal of European Studies
The French crypto-asset landscape is rather unsettled. Only part of this new economic reality is apprehended by formal legal rules. This is the case for financial instruments pursuant to the MiFID II Directive and crypto-assets pursuant to the MiCA ...
Cannarsa Michel
doaj   +1 more source

Legal and Criminological Analysis of Cryptocurrency Money Laundering in Supreme Court Cassation Decision

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains
The development of financial technology through blockchain-based crypto assets has given rise to new patterns of economic crime, particularly money laundering offenses.
Aria Perkasa Utama   +2 more
doaj   +1 more source

When Business Breaks the Rules: The Value of a Criminology‐Informed “Organizational” Perspective for the Regulation of White‐Collar and Corporate Crimes

open access: yesRegulation &Governance, EarlyView.
ABSTRACT This article argues that if the aspiration is to enhance regulatory and governance responses to white‐collar and corporate crimes, consideration of the organization of these offending behaviors must be central to the scholarly, practice, and policy discussion.
Nicholas Lord, Michael Levi
wiley   +1 more source

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