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Ethereum and its standardized token interface have formed decentralized finance (DeFi), an open financial system based on blockchain smart contracts. The DeFi ecosystem has become richer with the introduction of DeFi composability projects,…

Computer Science and Game Theory · Computer Science 2022-12-05 HyoungSung Kim , Hyun-Sik Kim , Yong-Suk Park

This white paper provides an overview of the topic of "technical debt" and presents an approach for managing technical debt in teams. The white paper is based on the results of my dissertation, which aimed to translate scientific findings…

Software Engineering · Computer Science 2026-03-04 Marion Wiese

Time-decaying currencies have long been discussed in economic theory as a means to discourage hoarding and promote circulation. However, their modern digital implementation as a universal basic income (UBI) mechanism raises unresolved…

Computational Engineering, Finance, and Science · Computer Science 2026-02-24 Hitoshi Yamada

The aim of the present article is to treat the Greek public debt issue strictly as a curve fitting problem. Thus, based on Eurostat data and using the Mathematica technical computing software, an exponential function that best fits the data…

Data Analysis, Statistics and Probability · Physics 2012-12-10 Dimitris Sardelis

Debt aversion can have severe adverse effects on financial decision-making. We propose a model of debt aversion, and design an experiment involving real debt and saving contracts, to elicit and jointly estimate debt aversion with…

General Economics · Economics 2022-07-27 Thomas Meissner , David Albrecht

In this paper, we present a summary of the design and implementation of a simulation of post-trade services for interest rate swaps, from execution to maturity. We use an authoritative data store (ADS) and the International Swaps and…

Computers and Society · Computer Science 2021-10-07 Vikram A. Bakshi , Aishwarya Nair , Lee Braine

The study analyzed the impact of financial inclusion on the effectiveness of monetary policy in developing countries. By using a panel data set of 10 developing countries during 2004-2020, the study revealed that the financial inclusion…

General Economics · Economics 2023-08-25 Gautam Kumar Biswas , Faruque Ahamed

Technical Debt (TD) refers to non-optimal decisions made in software projects that may lead to short-term benefits, but potentially harm the system's maintenance in the long-term. Technical debt management (TDM) refers to a set of…

Software Engineering · Computer Science 2023-12-11 João Paulo Biazotto , Daniel Feitosa , Paris Avgeriou , Elisa Yumi Nakagawa

We show that the martingale component in the long-term factorization of the stochastic discount factor due to Alvarez and Jermann (2005) and Hansen and Scheinkman (2009) is highly volatile, produces a downward-sloping term structure of bond…

Mathematical Finance · Quantitative Finance 2016-01-26 Likuan Qin , Vadim Linetsky , Yutian Nie

Technical debt (TD) is a metaphor to describe the trade-off between short-term workarounds and long-term goals in software development. Despite being widely used to explain technical issues in business terms, industry and academia still…

Context. Technical Debt (TD) refers to short-term beneficial software solutions that impede future changes, making TD management essential. However, establishing a TD management (TDM) process is one of the most pressing concerns in…

Software Engineering · Computer Science 2026-03-04 Marion Wiese , Kamila Serwa , Eva Bittner

A new procedure is presented for the objective comparison and evaluation of default definitions. This allows the lender to find a default threshold at which the financial loss of a loan portfolio is minimised, in accordance with Basel II.…

Risk Management · Quantitative Finance 2021-03-01 Arno Botha , Conrad Beyers , Pieter de Villiers

In fixed income sector, the yield curve is probably the most observed indicator by the market for trading and fifinancing purposes. A yield curve plots interest rates across different contract maturities from short end to as long as 30…

Mathematical Finance · Quantitative Finance 2018-08-13 Jian Sun

This paper elaborates on the validation requirements for rating systems and probabilities of default (PDs) which were introduced with the New Capital Standards (Basel II). We start in Section 2 with some introductory remarks on the topics…

Physics and Society · Physics 2011-08-09 Dirk Tasche

We consider a general discrete-time financial market with proportional transaction costs as in [Kabanov, Stricker and R\'{a}sonyi Finance and Stochastics 7 (2003) 403--411] and [Schachermayer Math. Finance 14 (2004) 19--48]. In addition to…

Probability · Mathematics 2008-12-10 Bruno Bouchard , Huyên Pham

Non-fungible tokens or NFTs are the digital assets on a blockchain. NFTs are unique and they cannot be divided like cryptocurrencies. NFTs could store digital ownership of an artwork or collections or can be fan tokens or tickets for clubs.…

Cryptography and Security · Computer Science 2022-02-15 Arsalan Parham , Corinna Breitinger

The development of Machine Learning (ML)- and, more recently, of Deep Learning (DL)-intensive systems requires suitable choices, e.g., in terms of technology, algorithms, and hyper-parameters. Such choices depend on developers' experience,…

Software Engineering · Computer Science 2024-09-19 Federica Pepe , Fiorella Zampetti , Antonio Mastropaolo , Gabriele Bavota , Massimiliano Di Penta

Composite likelihoods are a class of alternatives to the full likelihood which are widely used in many situations in which the likelihood itself is intractable. A composite likelihood may be computed without the need to specify the full…

Statistics Theory · Mathematics 2014-01-08 Helen Ogden

Atomic swaps enable the transfer of value between the cryptocurrencies of various blockchains without the need to trust an intermediary. In this paper, we propose the concept of atomic loans, which utilize atomic swap technology to allow…

Cryptography and Security · Computer Science 2019-01-17 Matthew Black , TingWei Liu , Tony Cai

The properties of statistical tests for hypotheses concerning the parameters of the multifractal model of asset returns (MMAR) are investigated, using Monte Carlo techniques. We show that, in the presence of multifractality, conventional…

General Finance · Quantitative Finance 2016-03-23 John Goddard , Enrico Onali
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