Globalization in semiconductor industry has surged up the trend of outsourcing component design and manufacturing process across geographical boundaries. While cost reduction and short time to market are the driving factors behind this trend, the authenticity of the final product remains a major question. Third party deliverables are solely based on mutual trust and any manufacturer with a malicious intent can fiddle with the original design to make it work otherwise than expected in certain specific situations. In case such a backfire happens, the consequences can be disastrous especially for mission critical systems such as space-explorations, defense equipments such as missiles, life saving equipments such as medical gadgets where a single failure can translate to a loss of lives or millions of dollars. Thus accompanied with outsourcing, comes the question of trustworthy design - "how to ensure that integrity of the product manufactured by a third party has not been compromised". This dissertation aims towards developing verification methodologies and implementing non-destructive testing strategies to ensure the authenticity of a third party IP. This can be accomplished at various levels in the IC product life cycle. At the design stage, special testability features can be incorporated in the circuit to enhance its overall testability thereby making the otherwise hard to test portions of the design testable at the post silicon stage. We propose two different approaches to enhance the testability of the overall circuit. The first allows improved at-speed testing for the design while the second aims to exaggerate the effect of unwanted tampering (if present) on the IC. At the verification level, techniques like sequential equivalence checking can be employed to compare the third-party IP against a genuine specification and filter out components showing any deviation from the intended behavior. At the post silicon stage power discrepancies beyond a certain threshold between two otherwise identical ICs can indicate the presence of a malicious insertion in one of them. We have addressed all of them in this dissertation and suggested techniques that can be employed at each stage. Our experiments show promising results for detecting such alterations/insertions in the original design. / Ph. D.

Doctor of Philosophy / This study explores whether companies that engage in outsourcing suffer negative audit-related consequences. Outsourcing exposes companies to third-party risk, which is the risk associated with outsourcing IT systems and/or business operations to external companies. Publicly traded companies in the United States are required to file a financial report with the Securities and Exchange Commission each year that includes a discussion of significant risks the company faces. I use this disclosure to identify companies that reveal third-party risk as a major threat to their organization and use machine learning to develop a measure that distinguishes companies exposed to third-party risk from those that are not. Using this measure, I examine whether companies exposed to third-party risk arrangements are more likely to suffer from low quality internal controls, to experience a cybersecurity incident, or to pay higher fees to their external auditor. The results do not show an association between my measure of third-party risk and the likelihood that a company reports a problem with internal controls. However, I do find that companies exposed to third-party risk are more likely to experience a cybersecurity incident. Lastly, I find that companies exposed to third-party risk pay higher fees to their external auditors in the initial year that this risk appears in their annual report. Overall, these results provide initial empirical evidence on the existence and consequences of third-party risk. The findings may be of interest to accounting professionals and managers who are in the early stages of learning to identify and manage their third-party risk exposure. Regulators may also benefit from this study as they contemplate updating the auditing standards related to outsourcing.

This thesis explores how journalists and managers at Nordic public service organizations perceive successful news reporting through third-party social media. The aim is to contribute to the understanding of digital platform dependencies among public service organizations. Previous research has conceptualized digital journalistic epistemologies and examined specific methods of news production on platforms, highlighting concerns about journalistic autonomy in spaces influenced by third-party interests. This thesis employs a qualitative, exploratory approach to investigate the social media strategies and understandings of success at Nordic public service media organizations YLE, SVT, NRK, RÚV, and DR. Through semi-structured interviews, the study reveals an ongoing negotiation between editorial objectives and platform logics in social media news reporting. Journalists view success as engaging with the target audience, while managers emphasize credibility and relevance in a shifting media landscape. Further, the perceptions of journalists and managers are compared, highlighting a possible negotiation between the managerial and operational levels. The study revisits public service media news-making in a Nordic context, contributing to the fields of digital journalism studies and digital platform studies.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual. The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls. This study was delimited, partly due to space considerations, to examine the commission's proposals to increase the Rule of Law regarding third party controls as well as to SKV as the investigating authority. Consideration will therefore not be given to Tullverket as the investigating authority. The system concerning third party controls has repeatedly over the years been the subject of criticism and debate. Not least because of that the general third party controls are indistinct due to the fact that the person who is the subject of the control is not aware of the control and that the procedure is considered to contravene the protection of privacy in the RF and the right to private and family life of the ECHR. It has hence been considered that there is a need for change. The commission would thus investigate and make proposals to increase the Rule of Law but given the precondition that third party control, including general controls, would still remain as control methods. Therefore the commission had to consider a proportionality assessment between the protection of individual privacy and SKV:s control effectiveness. In this study focus was on SOU 2013:62 and the consultation bodies’ responses received on account of the proposals. The commission proposed that the decision making on general third party controls will stay with SKV as the decision making authority and that it should be clarified in the legislative text that SKV has to relate to the principle of proportionality when deciding on general third party controls. The commission also proposed that it should be clarified in the legislative text that SKV only may search for documents and information covered by the decision but that surplus information that was discovered spontaneously also may be used. The commission held that there is no need for clarification of the legislative texts regarding that SKV shall take into account the proportionality principle in the choice of method and choice of control object. The commission also held that there is no need to legislate any imposes for SKV towards the subject of control to inform about the control if the information gathered nevertheless is intended to be the basis for decisions on taxation. Furthermore it was proposed an imposition of legislative texts regarding that the controlled, in connection with the information about the control, should be given the opportunity to request documents and information excluded from the basis for decisions on taxation. That is, after the control is carried out and provided that the information will be added basis for decisions on taxation. The majority of the consultation bodies felt that the commission was inadequate, that the proposals did not add anything new on the merits and that a new commission should be appointed with the mission to increase the Rule of Law in the tax procedure. The studies’ concluding parts contain a pro et contra analysis of the proposals on the basis of the consultation bodies’ responses, my own conclusions and general concluding comments. In these parts my own proposals are submitted for improvement to further enhance the Rule of Law in tax procedures. My own proposals are due to that the commission in my opinion may be deemed deficient in several aspects. / SKV och Tullverket har flera viktiga metoder att tillgå i respektive verksamhet för att säkerställa att skatter och avgifter lämnas och tas ut rätteligen. Bland annat så kan kontrollmyndigheterna använda skatte- eller tulltillägg, riktade och generella tredjemansförelägganden eller riktade och generella tredjemansrevisioner. Vid riktade kontroller, ergo riktade förelägganden och riktade revisioner, är kontrollerna riktade mot specificerade personer eller handlingar och vid generella kontroller är dessa inte specificerade. Metoderna har upprepade gånger varit föremål för diskussioner och försök att förenkla skatteförfarandet och öka rättssäkerheten för den enskilde. Regeringen tillsatte den 8 mars år 2012 en utredning med uppgiften att framställa förslag för en ökad rättssäkerhet i skatteförfarandet. Uppdraget var att undersöka områdena skatte- och tulltillägg, ersättning för kostnader och ombud samt tredjemanskontroller. Denna studie har bland annat på grund av utrymmesskäl avgränsats till att undersöka utredningens förslag som avser ökad rättssäkerhet vid tredjemanskontroller samt till SKV som kontrollerande myndighet. Hänsyn kommer således inte tas till Tullverket som kontrollerande myndighet. Tredjemanskontrollförfarandet har upprepade gånger genom åren varit föremål för kritik och diskussioner. Inte minst för att generella tredjemanskontroller ansetts olämpliga på grund av att den kontrollerade inte har vetskap om att denna är eller har varit föremål för kontroll samt att förfarandet ansetts strida mot integritetsskyddet i RF och rätten till privat- och familjeliv i EKMR. Det har därav ansetts att behov av förändring föreligger. Utredningen skulle således undersöka och lämna förslag för att öka rättssäkerheten för den enskilde men med hänsyn till att tredjemanskontroller, i dessa inbegripet generella tredjemanskontroller, alltjämt skulle kvarstå som metod i SKV:s kontrollverksamhet. Det fordrades följaktligen av utredningen att genomföra en proportionalitetsavvägning mellan skyddet för den enskildes integritet och SKV:s kontrolleffektivitet. I denna studie har fokus lagts på SOU 2013:62 och de remissyttranden som inkommit med anledning av förslagen. Utredningen föreslog att beslutsordningen vid generella tredjemanskontroller ska stå oförändrad med SKV som beslutsfattande instans och att det ska förtydligas i lagtext att SKV ska förhålla sig till proportionalitetsprincipen vid beslut om generella tredjemanskontroller. Utredningen föreslog även att det ska förtydligas i lagtext att SKV endast får eftersöka handlingar och uppgifter som omfattas av beslutet men att överskottsinformation som anträffats spontant får användas. Vidare angav utredningen att det inte behövs något förtydligande i lagtext avseende att SKV ska beakta proportionalitetsprincipen vid val av metod och val av kontrollobjekt. Utredningen angav även att det inte behöver införas någon underrättelseskyldighet för SKV gentemot den kontrollerade om informationen som inhämtats ändå inte är avsedd att läggas till grund för beslut om beskattning. Vidare föreslogs ett införande i lagtext avseende att den kontrollerade ska ges möjlighet att begära handlingar och uppgifter undantagna från att läggas till grund för beslut om beskattning i samband med en underrättelse, det vill säga efter att kontrollen ägt rum och under förutsättning att informationen kommer läggas till grund för beslut om beskattning. Flertalet remissinstanser ansåg att utredningen var bristfällig, att förslagen inte innebar någonting nytt i sak samt att en ny utredning bör tillsättas med uppdrag att öka rättssäkerheten i skatteförfarandet. I studiens avslutande delar redovisas en pro et contra-analys av förslagen med utgångspunkt i remissyttrandena, egna slutsatser avseende förslagen samt allmänna avslutande kommentarer. I dessa delar lämnas egna förbättringsförslag för att ytterligare öka rättssäkerheten, eftersom utredningen enligt min mening får anses bristfällig i flera avseenden.

Le financement de l’arbitrage international par les tiers constitue aujourd’hui une solution d’accès à cette justice privée, largement plébiscitée et privilégiée par les opérateurs économiques. Ce mécanisme offre à des acteurs variés la possibilité de transférer les coûts et les risques induits par la procédure dont ils sont partis vers un tiers. En contrepartie, ce tiers perçoit un pourcentage des sommes allouées à son client par la sentence. Cette relation, guidée par une communauté d’intérêts tournée vers le succès de l’arbitrage, se concrétise par le contrat de financement. Ce dernier, d’apparence sui generis, se caractérise par un objet spécifique, le financement d’un arbitrage international et par ses effets singuliers. Il est relatif à un procès mais se trouve, de par son objet, dépourvu d’effet relatif. Ainsi, le contrat emporte des conséquences, à la fois, sur les acteurs du procès arbitral, pour lequel le financeur n’est pas partie, et sur la procédure elle-même, son déroulement et son issue. Cette étude permet d'entrevoir une frontière poreuse séparant traditionnellement les notions de partie et de tiers à un contrat et à un arbitrage, invitant alors à réfléchir sur l’opportunité d’une réglementation de la pratique / Today third-party funding in international arbitration is definitely the number one solution for economic operators to access this private justice. This process allows various players to transfer the costs and the risks incurred by the proceedings to a third party. In return, the latter is granted a percentage of the sums allocated to their client by the arbitral award. This relationship resting on a community of interests and geared towards a successful arbitration takes on a concrete form with the litigation finance agreement. This seemingly sui generis agreement is characterized by a specific object that is the financing of international arbitration, and by its specific effects. It is relative to a lawsuit and yet deprived of privity by its very object. Therefore, the contract carries consequences on both the players of the arbitration proceedings for which the financer is not a party, and on the whole of the procedure and its outcome. The present study examines how the border that traditionally separates the concepts of party and third party becomes porous thus questioning the relevance of a regulation of the practice

[pt] A energia solar é única. Se por um lado é abundante e limpa, condição que a coloca no centro da discussão do desenvolvimento de uma matriz energética global mais sustentável, por outro, engloba a tecnologia de painéis solares fotovoltaicos, que cresce exponencialmente por permitir a produção própria de eletricidade. Neste contexto, o Brasil figura em posição ímpar: embora disponha de um dos maiores índices de irradiação solar do mundo, atualmente apenas 0,014 por cento da matriz energética brasileira provém deste tipo de energia. Portanto, em face a este potencial, julga-se fundamental compreender a percepção do consumidor sobre esta tecnologia. Neste sentido, o presente estudo propõe um modelo baseado na integração dos principais conceitos de distintas linhas teóricas comportamentais (theory of planned behavior; diffusion of innovations; value-belief-norm theory) com o objetivo de verificar os fatores que influenciam a Intenção de Uso de painéis solares instalados em residências. Ainda, analisa a influência da alternativa de aquisição da tecnologia por propriedade de terceiros (leasing) como variável moderadora da pesquisa. Os dados coletados por via de survey online com 441 participantes revelam fatos interessantes, como, por exemplo, a importância da capacidade do sistema em gerar economia financeira, do apoio de pessoas próximas ao potencial usuário, e de um sentimento de obrigação moral em adotar a tecnologia para evitar danos ao clima. Dado o pioneirismo desta pesquisa no país, os resultados alcançados podem representar um primeiro passo para a formulação de políticas que estimulem a difusão de painéis solares no Brasil. / [en] Solar energy is unique. While on the one hand it is abundant and clean, which puts it at the center of the discussion of the development of a more sustainable global energy matrix, on the other hand, it comprises the technology of photovoltaic solar panels, which grows exponentially in the world by allowing owners to produce their own electricity. In this context, Brazil is in a unique position: although it has one of the highest solar irradiation rates in the world, currently only 0.014 percent of the Brazilian energy matrix comes from this type of energy. Therefore, in view of this potential, it is considered fundamental to understand the consumer s perception of this technology. In this sense, the present study proposes a model based on the integration of the theory of planned behavior, diffusion of innovations and value-belief-norm theory in order to verify the factors that influence the Intention of Use of solar panels installed in homes. Also, it analyzes the influence of the alternative of technology acquisition by third party property (leasing) as a moderator variable of the research. Data collected through an online survey of 441 participants reveal interesting facts, such as the importance of the system s ability to generate money savings, the support of people close to the potential user, and a sense of moral obligation to adopt technology to prevent climate damage. Given the pioneering nature of this research, the results achieved can represent a first step towards the formulation of policies that stimulate the diffusion of solar panels in Brazil.

Third-party authentication services are becoming more common since it eases the login procedure by not forcing users to create a new login for every website thatuses authentication. Even though it simplifies the login procedure the users still have to be conscious about what data is being shared between the identity provider (IDP) and the relying party (RP). This thesis presents a tool for collecting data about third-party authentication that outperforms previously made tools with regards to accuracy, precision and recall. The developed tool was used to collect information about third-party authentication on a set of websites. The collected data revealed that third-party login services offered by Facebook and Google are most common and that Twitters login service is significantly less common. Twitter's login service shares the most data about the users to the RPs and often gives the RPs permissions to perform write actions on the users Twitter account.  In addition to our large-scale automatic data collection, three manual data collections were performed and compared to previously made manual data collections from a nine-year period. The longitudinal comparison showed that over the nine-year period the login services offered by Facebook and Google have been dominant.It is clear that less information about the users are being shared today compared to earlier years for Apple, Facebook and Google. The Twitter login service is the only IDP that have not changed their permission policies. This could be the reason why the usage of the Twitter login service on websites have decreased.  The results presented in this thesis helps provide a better understanding of what personal information is exchanged by IDPs which can guide users to make well educated decisions on the web.

This thesis was submitted to the faculty of Innovation, Design and Technology, IDT, at Mälardalen university in Västerås, Sweden as a partial fulfillment of the requirements to obtain the M.Sc. in computer science, specializing in embedded systems. The work presented was carried out in the months January to June in 2014 partially in Volvo Construction Equipment, Volvo CE, Eskilstuna, and partially at Mälardalen university in Västerås. Federated Resilient Embedded Systems Technology for AUTOSAR, FRESTA, is a collaborative project between Volvo and the Swedish Institute of Computer Science, SICS, that aims to make it possible to add third party applications to vehicle’s computer systems without compromising system security and robustness. The mechanism is developed by SICS for AUTOSAR, AUTomotive Open System ARchitecture, an open standardized automotive software architecture for vehicles. The following report documents the efforts to study and port the FRESTA mechanism to the Volvo CE platform, and develop a Java application to test the porting. The investigation will aspire to determine if it is feasible to introduce Java based third party applications to resource constrained embedded systems, without causing a deterioration in the predictability and security of the system. / Avhandlingen lades fram för fakulteten för innovation, design och teknik, IDT, vid Mälardalens högskola i Västerås som en del av kraven för att erhålla M.Sc. i datavetenskap med inriktning mot inbyggda system. Arbetet genomfördes under månaderna januari till juni 2014 delvis i Volvo Construction Equipment, Volvo CE, Eskilstuna, och delvis vid Mälardalens högskola i Västerås. Federated Resilient Embedded Systems Technology for AUTOSAR, FRESTA, är ett samarbetsprojekt mellan Volvo och Svenska Institutet för datavetenskap, SICS, som syftar till att göra det möjligt att lägga tredjepartsapplikationer till fordonets datorsystem utan att äventyra systemets säkerhet och robusthet. Mekanismen är utvecklat av SICS för AUTOSAR, Automotive Open System Architecture, en öppen standardiserad fordons programvaruarkitektur för fordon. Följande rapport dokumenterar arbetet med att studera Fresta mekanismen till Volvo CE-plattformen, och utveckla ett Java-program för att testa portning. Undersökningen kommer att sträva efter att avgöra om det är genomförbart att införa en Java-baserad tredje part för att resursbegränsa inbyggda system, utan att orsaka en försämring av förutsägbarhet och säkerhet i systemet.

From the start of their lives, infants and young children are surrounded by a tremendous amount of multimodal social information. One intriguing question in the study of early social cognition is how vital social information is detected and processed and how and when young infants begin to make sense of what they see and hear and learn to understand other people’s behavior. The overall aim of this thesis was to provide new insights to this exciting field. Investigating behavior and/or neural mechanisms in early life, the three different studies included in this thesis therefore strive to increase our understanding on perception and processing of social information. Study I used eye-tracking to examine infants´ observations of gaze in a third-party context. The results showed that 9-, 16- and 24-month-old infants differentiate between the body orientations of two individuals on the basis of static visual information. More particularly, they shift their gaze more often between them when the social partners face each other than when they are turned away from each other. Using ERP technique, Study II demonstrated that infants at the age of 4 to 5 months show signs of integrating visual and auditory information at a neural level. Further, direct gaze in combination with backwards-spoken words leads to earlier or enhanced neural processing in comparison to other gaze-word combinations. Study III, also an EEG investigation, found that children between 18 and 30 months of age show a desynchronization of the mu rhythm during both the observation and execution of object-directed actions. Also, the results suggest motor system activation when young children observe others’ mimed actions. To summarize, the findings reported in this thesis strengthen the idea that infants are sensitive to others´ gaze and that this may extend to third-party contexts. Also, gaze is processed together with other information, for instance words, even before infants are able to understand others’ vocabulary. Furthermore, the motor system in young children is active during both the observation and imitation of another person’s goal-directed actions. This is in line with findings in infants, children and adults, indicating that these processes are linked at neural level.

Purpose: External logistics coordination was decided after a long procurement process while parts of the project Vallastaden already started construction. The external logistics company creates and implements a logistics solution in a short time. The municipality has no formal connection requirements on developers, but has transferred to the third-party logistics to contract with the developers. The goal is to examine how the implementation of the external solution contract affects residential building and how an external third-party logistics solution works value creation for the building contractor. Method: For data collection observation and interviews have been used as methods of work. Findings: In order to create favourable condition for a builder and/or contractor in the implementation of a centrally decided external third party logistics solution requires:  Early involvement of third-party logistics contractor in the planning stage with the motto "first and last on site" Clear and well-developed conditions for procurement of connectivity requirements, and the possibility of adaptation of the technical solution according to the customer identified needs. Open and continuous dialogue at all levels within the organizational structure. Implications: The complexity of how building projects should plan their logistics allows a handling of the issue at an early stage in the project is crucial. If the potential of the third party logistics for construction projects should be used needs to be early dialogue between the parties involved which the project's conditions have to control how the service should be designed. Limitations: The problem area and the number of actors involved in the external third-partylogistics make it difficult to pinpoint exact events that contributed to the situation has become in Vallastaden. The authors have not found the source of why it has been difficult to implement third-party logistics solution at an early stage in Vallastaden. What emerged during the process is that it needs to be sought answers higher up in the organizational structure of Vallastaden, but there is work boundaries made this a priority away and therefore not addressed in this report. Selected methods aimed solely at Skanska role in Vallastaden. Alternative viewpoints from different developers and construction contractors in Vallastaden has partly been highlighted in logistics meetings. It is important to point out that the work contains only a limited number of viewpoints on centrally approved third party logistics based on the many actors who are part of the project Vallastaden. / Syfte: Extern logistiksamordning beslutades efter en utdragen upphandlingsprocess samtidigt som delar av projektet Vallastaden redan påbörjat byggnation. Det externa logistikföretaget dimensionerar och implementerar en helt fungerande lösning på kort tid. Kommunen har inte formellt anslutningskrav på byggherrarna utan har överlåtit till tredjepartslogistikern att ingå avtal med byggherrarna. Målet är att undersöka hur implementeringen av den externa tredjeparts-logistiklösningenpåverkar entreprenaden Bostadshuset samt hur en extern tredjeparts-logistiklösningarbetar värdeskapande för byggentreprenören.  Metod: För datainsamling har observation samt intervju använts som metoder i arbetet. Resultat: För att skapa goda förutsättning för en byggherre och/eller byggentreprenör vid implementering av en centralt beslutat externt tredjepartslogistiklösning så krävs: Tidig involvering av tredjepartslogistikentreprenören i projekteringsskedet med mottot ”först och sist på plats vid produktion” Tydliga och väl utarbetade förutsättningar vid upphandling med anslutningskrav samt möjligheten till anpassning av den tekniska lösningen utefter kundens identifierade behov. Öppen och kontinuerlig dialog i alla led inom organisationsstrukturen.  Konsekvenser: Komplexiteten kring hur byggprojekt ska planera sin logistik gör att en hantering av frågan i tidigt skede i projekten är avgörande. Om potentialen i tredjepartslogistik för byggprojekt ska nyttjas behöver dialog föras tidigt mellan de inblandade parterna där projektets förutsättningar måste styra hur tjänsten ska utformas. Begränsningar: Författarna har inte hittat källan till varför det har varit svårt att implementera tredjepartslogistiklösningen i ett tidigt skede i Vallastaden. Det som framkommit under arbetets gång är att det behöver sökas svar högre upp i organisationsstrukturen för Vallastaden, men där har arbetets avgränsningar gjort att detta prioriterats bort och behandlas därför inte i denna rapport. Valda metoder riktar sig enbart på Skanskas verksamhet inom Vallastaden. Alternativa synpunkter från olika byggherrar och byggentreprenörer inom Vallastaden har delvis uppmärksammats vid logistikmöten. Det är viktigt att poängtera att arbetet enbart innehåller ett begränsat antal synvinklar på centralt beslutad tredjepartslogistik utifrån de många aktörer som är en del av projektet Vallastaden.