Electronic Digital Signature Research Articles

ADMINISTRATIVE PROCEDURE FOR THE PROVISION OF ELECTRONIC SERVICES IN THE FORM OF A DECLARATION (NOTIFICATION) BY PHYSICAL PERSONS TO THE STATE ARCHITECTURAL AND CONSTRUCTION INSPECTION

The scientific article is devoted to the coverage of the administrative procedure for providing electronic services by the State Architectural and Construction Inspectorate of Ukraine. Different approaches to the concept of administrative procedure in terms of e-services provision are discussed. The stages of the procedure of providing electronic service in the form of submission of a declaration (notification) by individuals are characterized. It is established that before commencing the process of submission of the declaration (message), the service consumer must have a personal key and a valid enhanced certificate, which will be used during the submission process to affix an electronic digital signature to the form with the declaration (message). You can obtain enhanced key certificates at an accredited key certification center. Thus, at the moment the service supports certificates issued by the certification center of the information and reference department of the Ministry of Revenue and Collections of Ukraine. Install a Java computing software package on your computer and enable JavaScript scripts to run in your browser. Please note that detailed Java installation instructions are available at http://java.com/download/installed.jsp. You can download Java directly for Windows from http://www.java.com/download/windows_xpi.jsp. How to enable JavaScript scripts in your browser (http://www.enable-javascript.com/en/). It is concluded that the procedure of providing the service in electronic form, for example, the submission of a declaration (notification) by the state architectural and construction inspection of Ukraine is regulated in detail on the official website and still needs to improve the quality of the provision of these services in the form of simplification and accessibility for all consumers services.

Legal status of smart contracts: features, role, significance

This article using critical analysis discusses the legal status of smart contracts, their features and characteristics, and the possibility of introducing this category into the legal field. The main goal of the study is to determine the legal status of smart contracts. The study concludes that a smart contract is a program code based on blockchain technology, which, by legal characteristics, is a legally significant message recorded in a language (artificial language) and sealed with an electronic digital signature of each of the parties (or certified with a special key). It is proved that the multilateral interactions implemented through smart contracts can reduce the costs of operations and control them, increase the speed of operations and reduce the risks associated with dishonest actions of the parties, minimize or completely exclude intermediaries from the transaction; therefore, legislation should provide for the possibility of using smart contracts along with existing contracts.

Захист електронного документа за допомогою консолідованого підходу до засто- сування електронного цифрового підпису

Modern information systems allow organizations to improve their efficiency, significantly reduce their costs and meet regulatory requirements. A good document management system is often regarded as all that is required, but additional protection measures are also needed to ensure that data is protected from unauthorized access and forgery. The purpose of this article is to modify the algorithms of cryptographic methods of protecting the integrity of a document using an electronic digital signature. Document management systems typically provide security and control access to documents in a controlled environment. However, when a document leaves a secure environment, it is easy to modify it. Unprotected documents do not allow to determine whether the document is authentic, who was the originator and the approver or has it been modified since its creation. The problem of keeping electronic documents from being copied, modified, and forgery requires specific approaches and methods of protection for its solution. One of the most common method of such protection in the world is an electronic digital signature (EDS), which confirms the authenticity, integrity its details and the fact of signing by a specific person of the document with the help of special software. Common encryption methods are based on factorization of large numbers (RSA, DSA, ElGamal) and discrete logarithmization (ECDSA, EdDSA, GOST R 34.10–2012). Each pair of keys consists of a private key and a public key. They are interdependent, but can be used separately. Usually, each pair of keys may belong to a specific key holder. The algorithm works in such a way that it is impossible for third parties to calculate the private key, even if they own the public key. Ref. 13, figure 6, table 3

METHODICAL PROVISIONS FOR CREATING AN OUTSOURCING COMPANY (INCLUDING TYPES OF ECONOMIC ACTIVITY AND TAXATION SYSTEM)

Topicality. There is no the central executive authority in Ukraine, which would conduct statistical accounting of outsourcing companies, because there is no methodology which could help to carry out of such powers. In addition, there is no methodology for creating an outsourcing company in Ukraine that would help new players in the outsourcing services market to create their own businesses and provide fast and high quality services. Thus, the development of a single methodology for setting up an outsourcing company in Ukraine is relevant.Aim and tasks. The aim of the article is to develop methodological provisions for creating an outsourcing company within the existing institutional support at the territory of Ukraine. The aim of this article is to research from sixth to sixteenth stages of creating an outsourcing company.Research results. The methodological provisions were developed for creating an outsourcing company. In the article was using the example of practice of law, including types of economic activity and taxation system. Also, the algorithm has been created by the author who could help choose a simplified taxation system correctly.Conclusion. Methodical provisions for creating an outsourcing company consist of sixteen stages. The author provided recommendations for making changes to the classifier of organizational and legal forms of entrepreneur. It was proposed to add an outsourcing company as a new organizational and legal form of entrepreneur in order to improve the existing system of national statistical classifications. The changes will provide the State Statistics Service of Ukraine the opportunity to raise to a qualitatively new level the statistical analysis of outsourcing companies in Ukraine.There is no methodology or instruction for creating a new outsourcing company in Ukraine. The author has developed a methodology for creating the outsourcing company within the framework of institutional support in Ukraine.The situation was researched in the article in detail, such as the outsourcing has been used in the creation of the outsourcing company. Also the algorithm was created the outsourcing company as step by step.The author has identified sixteen stages of creating the outsourcing company. The first article [1] researched from the first to the fifth steps of creating outsourcing company. This article contains of the sixth to sixteenth stages of creating the outsourcing company.Stage 6 - the definition of economic activities. The author identified the types of economic activity in accordance with SC 009:2010 - Classification of types of economic activity using the "top-down" method.Stage 7 - determination of the management body of the outsourcing company. An executive body is created in an outsourcing company: collegial (directorate) or sole (director).Stage 8 - definition of the tax system. Outsourcing companies choose both the general taxation system and the simplified taxation system.Step 9 - determining the location of the company.Stage 10 - submission of documents to the state registrar for establishing of the new outsourcing company.Stage 11 - receipt of seal and electronic digital signature (EDS).Stage 12 - opening the accounts in the bank. An outsourcing company can open current and deposit accounts in a bank.Stage 13 - Contributions. For the implementation of practice of law is a prerequisite is the payment of contributions of lawyersStage 14 - obtaining a license.Stage 15 - obtaining permission. Not all economic activities can be performed only on the basis of the charter. Sometimes this is not enough. Therefore, you need to obtain a license or permit.Stage 16 - implementation of operating activities by an outsourcing enterprise on the example of practice of law. Only the last stage involves the receipt of profit or income of the company. The previous stages involved only expenses. The list of the above steps is not exhaustive. These steps can be supplemented with specific steps. The number of stages may be less or more, depending on the type of outsourcing activity.

DIRECTIONS FOR IMPROVEMENT OF GOODS DECLARATION IN CONDITIONS OF INTEGRATION PROCESSES

Introduction and purpose of the study. Trends in global development in the context of the global economic crisis dictate new challenges, in particular, the simplification of customs and logistics procedures during the import and export of goods to (from) the territory of countries. Today, the maximum approximation of customs procedures in Ukraine to the European and world standards is gradually being made, their maximum simplification at all stages, the reduction of the influence of the human factor on the results of the customs introduction of the elements of the electronic document flow system in the execution of customs clearance and customs control of goods.The hypothesis of scientific research. It is anticipated that in today's conditions of openness of the Ukrainian economy the necessary condition for the organization of the customs business – in general – and customs control, in particular, is the declaration, identification and control of customs value, which has fiscal and regulatory potential, and accordingly characterized by problematic issues that require new theoretical and practical approaches to its evaluation and control. The purpose of the article is to study the current mechanism of customs declaration of goods in Ukraine.Methods of research: in the process of work, the following methods of economic research were used: system-structural, abstract-logical, comparative and balance, expert assessments, etc.Results: The state of the procedure of customs clearance of goods is considered and investigated. The given results of practical introduction of electronic document circulation with the use of electronic digital signature in the customs business of Ukraine.Conclusions. The creation of a multifunctional integrated electronic customs system is aimed at strengthening Ukraine's customs security, further developing and adapting the information systems of the State Customs Service of Ukraine to the standards of the European Union, creating conditions for accelerating customs control and customs clearance procedures, improving the level of services provided by the state in the customs sphere, restriction of the possibility of committing illegal and corrupt acts.

СУЧАСНА ПРАВОВА МОДЕЛЬ СУСПІЛЬНИХ ВІДНОСИН СФЕРИ ЕЛЕКТРОННИХ ДОВІРЧИХ ПОСЛУГ В УКРАЇНІ


 
 
 Legal relationships in the field of electronic trust services and digital signatures are regulated by the norms of international and national legislation, which provide a broad range of legal rights and obligations of legal entities in general. However, there are many areas of legal relations that are actually carried out by actors, but they are not regulated or insufficiently regulated by law. Thus, today the procedures for cross-border recognition of digital signatures certificates and electronic trust services are not regulated. It is social relations that arise during these procedures and processes that are subject to legal regulation, first of all, in the legislation of Ukraine.Taking into account the aforementioned objective of this article, there is a scientific analysis of the social relations existing in Ukraine in the field of digital signatures and electronic trust services, the development of proposals for the creation of a modern model of legal regulation of the operation of this sphere in a cross-border mode.The development of legislation and the introduction of the proposed new model of public relations will enable the application of modern rules of law for the recognition of foreign digital signature certificates and electronic trust services in a cross-border mode.
 
 

Electronic digital signature: accounting and taxation

Electronic digital signature: accounting and taxation

Post-quantum electronic digital signature scheme based on the enhanced form of the hidden discrete logarithm problem

Post-quantum electronic digital signature scheme based on the enhanced form of the hidden discrete logarithm problem

Post-quantum electronic digital signature scheme based on the enhanced form of the hidden discrete logarithm problem

Post-quantum electronic digital signature scheme based on the enhanced form of the hidden discrete logarithm problem

PERSPECTIVES OF ELLIPTICAL CRYPTOGRAPHY TO ENSURE THE INTEGRITY AND CONFIDENTIALITY OF INFORMATION

In this article, the main problems underlying the current asymmetric crypto algorithms for the formation and verification of electronic-digital signature are considered: problems of factorization of large integers and problems of discrete logarithm. It is noted that for the second problem, it is possible to use algebraic groups of points other than finite fields. The group of points of the elliptical curve, which satisfies all set requirements, looked attractive on this side. Aspects of the application of elliptic curves in cryptography and the possibilities offered by these algebraic groups in terms of computational efficiency and crypto-stability of algorithms were also considered. Information systems using elliptic curves, the keys have a shorter length than the algorithms above the finite fields. Theoretical directions of improvement of procedure of formation and verification of electronic-digital signature with the possibility of ensuring the integrity and confidentiality of information were considered. The proposed method is based on the Schnorr signature algorithm, which allows data to be recovered directly from the signature itself, similarly to RSA-like signature systems, and the amount of recoverable information is variable depending on the information message. As a result, the length of the signature itself, which is equal to the sum of the length of the end field over which the elliptic curve is determined, and the artificial excess redundancy provided to the hidden message was achieved.

NIST PQC: Code-Based Cryptosystems

The code-based schemes, which were submitted to the contest of post-quantum crypto algorithms NIST PQC, are studied in this work. The general characteristics of the algorithms are explored and basic properties and parameters are estimated. A comparative analysis of the electronic digital signature schemes, public-key cryptosystems and key encapsulation schemes are carried out according to the criteria of speed and length of the main cryptographic parameters.

Program module using the procedure for the formation and verification of electronic digital signature

In the article the research of modern theoretical bases of classification of algorithms of formation and verification of electronic digital signature is carried out. Based on the analysis and classification, it has been determined that, in general, all electronic signature schemes can be divided into two large classes by their structure: ordinary digital signatures (with the addition) and electronic digital signatures with message recovery. The studies conducted have made it possible to determine that the message recovery schemes differ from the schemes with the addition that they do not completely hash the messages, but instead use the masking and redundancy features of the message. It is also determined that according to the criterion of the problem underlying the formation and verification of an electronic digital signature, algorithms based on the problem of a discrete logarithm in the group of points of an elliptic curve will be most crypto-resistant. Also described is the approach to ensuring the integrity and confidentiality of EDS-based information on the basis of elliptic curves using the standard DSTU 4145-2002 and the Niemberg-Ruppel scheme, which enables the recovery of the message. The main difference was the replacement of the hash function with the hash token function, which makes the signature and verification procedure reversed and allows you to retrieve messages from the signature r-component. The software module for implementing digital signatures with the national standard DSTU 4145-2002 with ECNR algorithm based on the problem of discrete logarithm in the group of points of the elliptic curve is described and the effectiveness of the software implementation from the condition of securing confidentiality and integrity has been evaluated.

Блокчейн у системі охорони здоров’я: проблеми правового забезпечення

Блокчейн у системі охорони здоров’я: проблеми правового забезпечення

Problems of Decision-Making on the Basis of Financial Reporting Data: The Theoretical Aspect

As the accounting is a mirror of the company performance, information contained in financial reporting shows its operative results. The objective of the article is to study the set of problems related with recording of the accounting data in financial reports, assurance of the materiality of reporting (accounting) data, and to formulate recommendations for reducing its negative impact on decision-making.
 An essential problem of the Ukrainian accounting is its statistical character given that the accounting by international standards, sought by Ukraine, is management one. International Financial Reporting Standards (IFRS) do not contain clearly defined norms (requirements): all of them are intended as recommendations. Clearly defined requirements, norms or rules are built by companies into their own accounting policy in view of their needs and the materiality of information. It calls for close interactions between accounting and management units when building up the accounting policy of a company. To have the national standards harmonized with IFRS, the existing inconsistencies need to be corrected, such as the right to choose the accounting principles, which must be left to consideration of company management. The accounting needs to be focused on finding internal company reserves and providing reliable, sound and authentic data on the real situation with the company performance and future development prospects. 
 Analysis of financial reporting allows company managers to identify the reasons of drawbacks in the company operation, to assess the effectiveness of company units (responsibility centers) and take relevant decisions, including ones on setting or correcting selected performance indicators, i. e. to correct the system motivating one to achieve the company objectives. The interactions of the accounting unit with company management need to be strengthened, to turn the financial reporting into a tool for taking management decisions. This can be achieved by the high quality accounting policy developed by collaborative effort and the system for its control. The accounting will not be capable to meet the needs of businesses (investors) unless the management (internal company) accounting is organized on scientific grounds. Also, the accounting should be organized by use of advanced technologies, advanced software (for example, by adopting electronic circulation of all the documents using the electronic-digital signature, which legal framework has already been elaborated in Ukraine).

Problems of infrastructure functioning of the electronic digital signature in Ukraine

One of the key aspects for forming the information society and universal access to network resources is information security as the most important condition of documents and information transmission by means of information and communication technologies. The most reliable and convenient means of data security for the network communication is the electronic digital signature (EDS). The existing conditions of the electronic digital signature are considered and problems of its infrastructure functioning in Ukraine are investigated in this article. Technological problems are currently the most essential. The procedures of obtaining the electronic digital signature and its properties, as well as advantages of electronic digital document flow, are analysed. The necessity to form the infrastructure of the EDS has appeared due to the significant amount of advantages of the EDS introduction. In addition, there is the necessity to regulate and control functioning of the corresponding system by certification. The national EDS system as the cohesive organizational and technical system integrates the corresponding certificates of open keys, means of the EDS (cryptographic transformations), the key certification centers (KCC) and owners of certificates into a single structure and guarantees the quality of EDS services on behalf of the state. The existing conditions of the EDS infrastructure operating are considered which have to correspond to the modern conditions for ensuring effective services of the electronic digital signature and without difficulties and problems for obtaining the certificate of a key. The external and internal factors influencing the low rates of EDS development in Ukraine are enumerated. The main problems of the EDS infrastructure creation and their decisions have been formulated. The solution of problems of the EDS infrastructure functioning in Ukraine will promote the conditions for using all opportunities of the infrastructure, its standardization and development of electronic services.

Primary analysis and research on code-based schemes of electronic digital signature and public-key cryptosystems from NIST PQC

The code-based schemes of electronic digital signature and public-key cryptosystems, submitted to the contest of post-quantum cryptoalgorithms NIST PQC are considered. The general characteristics of the algorithms are give and basic properties and parameters are estimated. The comparative analysis of the electronic digital schemes and public-key cryptosystems is carried out according to the criteria of speed and length of the main cryptographic parameters.

Entre la firma electrónica y la firma digital: aproximaciones sobre su regulación en el Perú

El desarrollo de las operaciones electrónicas normalmente se efectúa en entornos inseguros, por lo que requieren ciertos mecanismos técnicos que permitan identificar al firmante y acreditar la voluntad manifestada en un medio seguro revestido de legalidad. En ese sentido, la presente investigación busca determinar cuáles son los aspectos normativos que permite el uso de las firmas electrónicas y las firmas digitales en el Perú; en ese ámbito también se busca conocer los entornos donde las tecnologías antes mencionadas pueden ser admitidas legalmente por el Derecho Informático.

Проблемные вопросы и перспективы внедрения технологии декларирования процедуры таможенного транзита в электронной форме как инструмента повышения качества таможенных услуг

One of the performance indicators of customs authorities is the speed of customs operations, which is considered as the defining indicator of the quality of customs services. The leadership of the Federal Customs Service pays much attention to this issue, which is expressed in the establishment of relevant indicators of the effectiveness of the activities of customs authorities, both at the crossing of the customs border of the Eurasian Economic Union, and when placing goods under the declared customs procedure. One of the promising tools for improving the quality of customs services is the declaration of the procedure for customs transit in electronic form. In connection with the relative novelty of this technology, as well as the lack of requirements for the mandatory submission of an electronic transit declaration, the management of the Federal Customs Service established an index of the efficiency of activities, expressed in the filing of electronic transit declarations in the amount of 10, 15 and 20% of the total array of transit declarations in 2, 3 and 4 quarters of 2017. The introduction of electronic transit technology at the current stage is connected with the presence of a number of problematic issues related to the actual imposition of additional encumbrances on participants in foreign economic activity in the form of the need to obtain an electronic digital signature, the formation of a formalized type of shipping documents, or the conclusion of contracts with a customs representative for the performance of the above operations. However, in the short term, the aforementioned costs can be offset by a reduction in the burden on a number of carriers associated with providing compliance with the customs transit procedure, as well as a significant reduction in the time costs associated with customs operations if the electronic form of the transit declaration is included in the customs control mechanism of goods on the principles of a through process of customs control.

ELECTRONIC DOCUMENTS MANAGEMENT IN THE CIVIL PROCESS OF UKRAINE

According to the Provisional Regulations for Electronic Document Exchange between the Court and the Parties to the Trial No. 105 approved by the SJA of Ukraine on 07.09.2012, the procedure for the documents’ exchange between the court and parties to the trial can be used under the following conditions: 1. A participant of civil proceedings signed up for document electronic exchange between the court and the parties to the trial (the software package being a part of the judiciary web portal, providing for filing electronic documents to the court and sending electronic documents by the court to the parties to the trial) on the official website of the judiciary of Ukraine. 2. A participant of civil proceedings filed an application on obtaining judicial documents in electronic form in the particular case to the court, which was printed from the official web portal of the judiciary of Ukraine.To fully use the system of documents exchange between the court and the parties to civil proceedings a user (a participant of the civil proceedings) should have a digital signature, which meets the requirements of the Law of Ukraine «On Electronic Digital Signature » dated 22.05.2003. The advantages of the document electronic exchange between the court and parties to the trial include the following: – Saving money.Thus, document electronic exchange will allow saving about UAH 27 mln. annually if to consider only commercial courts. – Saving time.In addition to significant reduction (by several times) of the time spent for summons’ delivery, the introduction of document electronic exchange will save time spent by court staff for filling the summons in, enveloping the letters, printing and sending the procedural documents. – Proper acknowledgment of receipt of the summons or procedural document by a party to the trial.Confirming the receipt of summons or other document by the party to the trial is known to be one of the largest problems in informing the participants of the civil proceedings.The use of document electronic exchange will solve it, since the notification receipt is registered automatically by the court document flow system.What is more, any outside influence on the system or other subjective factors that prevent delivery of notifications to the recipient are actually excluded. For efficient implementation of new forms for informing on the date, time and place of the court session, it seems necessary to amend the Code of Civil Procedure of Ukraine, namely to complement it by Article 76-1 «Order of notifying persons using other means of communication » as follows: « The procedure for notification of persons involved in the case as well as witnesses, experts, specialists, and translators using other means of communication shall be established by the Cabinet of Ministers of Ukraine» .

Examination and implementation of the fast method for computing the order of elliptic curve

Present study provides detailed analysis of the theoretical and experimental complexity of methods for canonical lift of elliptic curves that are defined over the binary field. The SST, MSST and Harley methods were used in the research. Results of theoretical studies revealed that the fastest (by execution time) algorithm for computing the order of the curve is the Harley method. Present work gives the substantiation (approximately 10 seconds for 1024 bits) of this method and the possibility of its application for binary fields. By the data obtained, we constructed a program model of the examined methods for canonical lift of elliptic curves and computing the norm. The software model allowed us to conduct experimental analysis of the algorithms for canonical lift of elliptic curves. In present article we experimentally confirmed a quasi quadratic dependence of the field size, over which curve is defined, and the time required for its canonical lift. Based on the results received, it is possible to argue that at present the fastest method for canonical lift is the Harley method. Our work demonstrated that the given method might be employed to modify the Ukrainian standard of electronic digital signature. The relevance of research is related to the emergence of threats to the protection of information from the quantum cryptoanalysis for most modern asymmetric cryptosystems. However, modern cryptosystems should exist over the time that is necessary to find the candidates to replace them from the post-quantum cryptosystems. During such transition period, classical cryptosystems should provide for the necessary level of stability, even under condition of constant extension of size in the system-wide parameters. The Ukrainian standard DSTU 4145–2002 has limitations on the size of system-wide parameters (up to 431 bits) and may not be able to account for a large reserve of stability. In addition, given the adoption of new standards for encryption and hash functions, in order to ensure the same level of security with the apparatus of elliptic curves, the latter must have parameters of size to 1024 bits.