<p>Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn’t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities. Some auditors consider these two duties to be in conflict with one another. This specific conflict is very rarely touched upon in other media than essays.A few auditors have, in case of a suspected crime with very vague evidence, gone against the law by getting rid of their client thus not having to take the risk of being sued because of violation of the professional secrecy by reporting the crime in vain. This fact, that some auditors even break the law, is reason enough to investigate why some auditors consider the two duties to be in conflict with one another.During our study, personal interviews with four auditors and two persons of authority were carried out. None of them have experienced any negative emotions about the reporting duty, but when it comes to the auditors that in fact do consider the two duties to be in conflict with one another, the opinions start to differ. Some say that it is practically impossible to get rid of a client by the above reasons without reporting the suspected crime, while others claim the opposite. A possible explanation for the different opinions regarding the two duties could be due to the fact that the regulations surrounding the reporting duty are very differently interpreted by different people. Does the law guarantee the safety of the auditor, or does it not? Is there a conflict between the two duties or not?We are of the opinion that there is absolutely a need to thoroughly investigate this topic, possibly by deciding upon which interpretation of the law is the right one. Swedish accounting organizations need to take this case more seriously than they have so far. Or could it be that they simply don’t want to?</p> / <p>Svenska revisorer lyder bland annat under ett antal olika plikter. En av dessa är tystnadsplikten, som garanterar säkerheten för företagshemligheter och annan viktig information som revisorn måste känna till men inte får yppa för någon. Sedan år 1999 måste svenska revisorer också ta hänsyn till anmälningsplikten. Kortfattat innebär denna att revisorn, i vissa fall, själv måste anmäla misstänkta brott denne upptäckt i företaget till myndigheterna. En del revisorer upplever att dessa två plikter befinner sig i konflikt med varandra. Denna konflikt berörs ytterst sällan i annan media än uppsatser.Några revisorer har, i fall då ett misstänkt brott upptäckts men bevisningen är mycket vag, begått ett lagbrott genom att göra sig av med klienten. På så vis slipper de ta risken att anmälan inte leder någon vart och då riskera att bli stämd för att ha brutit mot tystnadsplikten. Detta, att vissa revisorer går så långt som till att bryta mot lagen, är skäl nog att utreda varför vissa revisorer upplever en konflikt mellan de två plikterna.Vi utförde under denna studie personliga samtal med fyra revisorer och två myndighetspersoner. De upplever personligen inga problem med anmälningsplikten, men har olika åsikter om de revisorer i tidigare studier som faktiskt menar sig uppleva en konflikt. Vissa menar att det är fullständigt omöjligt att göra sig av med en klient för att slippa anmäla ett misstänkt brott - andra det motsatta. En förklaring till att åsikterna om konflikten mellan plikterna varierar skulle kunna vara att tolkningen av lagtexten är föremål för många varierande tolkningar. Garanterar lagtexten revisorns säkerhet eller ej? Finns det en konflikt mellan de två plikterna?Avslutningsvis anser vi att det finns ett stort behov av att utreda detta, förslagsvis genom att bestämma vilken lagtolkning som är den korrekta. Svenska revisorsorganisationer måste ta ämnet på större allvar än hittills. Eller de kanske inte vill?</p>

<p>Hans Olof Alsén, born 16 august 1926, is a Swedish Social Democrat politician who served as the County Governor of Uppsala from 1986 to 1992. During the 1960s, -70s and -80s he had several political commissions including Member of Parliament and government Undersecretary. In addition he had numerous Board of Directors assignments in different business corporations as well as in non commercial associations both prior to, during and after the County Governor period.</p><p>This paper describes the organizing and cataloguing of Hans Alsén's personal archives. The documents at hand were deposited at the regional state archives (Landsarkivet) in Uppsala in 2008 and 2009 by Alsén himself. The documents almost exclusively cover the County Governor years 1986-1992. At a previous occasion Alsén deposited another set of personal documents at the archival institution Folkrörelsearkivet in Uppsala. The Alsén personal archives at Folkrörelsearkivet cover the years 1955-1989 which chronologically corresponds to his political career and activity prior to the County Governor post. The four years of chronological overlapping by the two archives is worth noting.</p><p>This paper addresses some of the principal problems and consequences concerning the mix up of governmental documents in personal archives, for example when it comes to searchability, accountability and secrecy. Furthermore the issue of archives, from one and the same person of origin, split up on several archival institutions is treated as well as some of the more practical problems encountered during the organizing process.</p><p>The Hans Alsén archives 1986-1992 was organized and catalogued by Tony Engström as part of the Master Programme in Archival Science at the University of Uppsala.</p>

Hans Olof Alsén, born 16 august 1926, is a Swedish Social Democrat politician who served as the County Governor of Uppsala from 1986 to 1992. During the 1960s, -70s and -80s he had several political commissions including Member of Parliament and government Undersecretary. In addition he had numerous Board of Directors assignments in different business corporations as well as in non commercial associations both prior to, during and after the County Governor period. This paper describes the organizing and cataloguing of Hans Alsén's personal archives. The documents at hand were deposited at the regional state archives (Landsarkivet) in Uppsala in 2008 and 2009 by Alsén himself. The documents almost exclusively cover the County Governor years 1986-1992. At a previous occasion Alsén deposited another set of personal documents at the archival institution Folkrörelsearkivet in Uppsala. The Alsén personal archives at Folkrörelsearkivet cover the years 1955-1989 which chronologically corresponds to his political career and activity prior to the County Governor post. The four years of chronological overlapping by the two archives is worth noting. This paper addresses some of the principal problems and consequences concerning the mix up of governmental documents in personal archives, for example when it comes to searchability, accountability and secrecy. Furthermore the issue of archives, from one and the same person of origin, split up on several archival institutions is treated as well as some of the more practical problems encountered during the organizing process. The Hans Alsén archives 1986-1992 was organized and catalogued by Tony Engström as part of the Master Programme in Archival Science at the University of Uppsala.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn’t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities. Some auditors consider these two duties to be in conflict with one another. This specific conflict is very rarely touched upon in other media than essays.A few auditors have, in case of a suspected crime with very vague evidence, gone against the law by getting rid of their client thus not having to take the risk of being sued because of violation of the professional secrecy by reporting the crime in vain. This fact, that some auditors even break the law, is reason enough to investigate why some auditors consider the two duties to be in conflict with one another.During our study, personal interviews with four auditors and two persons of authority were carried out. None of them have experienced any negative emotions about the reporting duty, but when it comes to the auditors that in fact do consider the two duties to be in conflict with one another, the opinions start to differ. Some say that it is practically impossible to get rid of a client by the above reasons without reporting the suspected crime, while others claim the opposite. A possible explanation for the different opinions regarding the two duties could be due to the fact that the regulations surrounding the reporting duty are very differently interpreted by different people. Does the law guarantee the safety of the auditor, or does it not? Is there a conflict between the two duties or not?We are of the opinion that there is absolutely a need to thoroughly investigate this topic, possibly by deciding upon which interpretation of the law is the right one. Swedish accounting organizations need to take this case more seriously than they have so far. Or could it be that they simply don’t want to? / Svenska revisorer lyder bland annat under ett antal olika plikter. En av dessa är tystnadsplikten, som garanterar säkerheten för företagshemligheter och annan viktig information som revisorn måste känna till men inte får yppa för någon. Sedan år 1999 måste svenska revisorer också ta hänsyn till anmälningsplikten. Kortfattat innebär denna att revisorn, i vissa fall, själv måste anmäla misstänkta brott denne upptäckt i företaget till myndigheterna. En del revisorer upplever att dessa två plikter befinner sig i konflikt med varandra. Denna konflikt berörs ytterst sällan i annan media än uppsatser.Några revisorer har, i fall då ett misstänkt brott upptäckts men bevisningen är mycket vag, begått ett lagbrott genom att göra sig av med klienten. På så vis slipper de ta risken att anmälan inte leder någon vart och då riskera att bli stämd för att ha brutit mot tystnadsplikten. Detta, att vissa revisorer går så långt som till att bryta mot lagen, är skäl nog att utreda varför vissa revisorer upplever en konflikt mellan de två plikterna.Vi utförde under denna studie personliga samtal med fyra revisorer och två myndighetspersoner. De upplever personligen inga problem med anmälningsplikten, men har olika åsikter om de revisorer i tidigare studier som faktiskt menar sig uppleva en konflikt. Vissa menar att det är fullständigt omöjligt att göra sig av med en klient för att slippa anmäla ett misstänkt brott - andra det motsatta. En förklaring till att åsikterna om konflikten mellan plikterna varierar skulle kunna vara att tolkningen av lagtexten är föremål för många varierande tolkningar. Garanterar lagtexten revisorns säkerhet eller ej? Finns det en konflikt mellan de två plikterna?Avslutningsvis anser vi att det finns ett stort behov av att utreda detta, förslagsvis genom att bestämma vilken lagtolkning som är den korrekta. Svenska revisorsorganisationer måste ta ämnet på större allvar än hittills. Eller de kanske inte vill?

Information exchange in wireless communication without being blocked by terrain or infrastructure is easier and simpler than that in the traditional wired communication environments. Due to the transmission type, anonymity is urgently required in wireless communications for concealing the footprint of mobile users. Additionally, the mobility of a mobile device may incur possible threats to the past encrypted transmitted data, where the past session keys for the encryptions of wireless communications may be derived by the long-term secret stored the mobile device if it is lost. In this thesis, we propose an efficient solution by using symmetry-based cryptosystems for forward secrecy and anonymity in the standards of mobile networks, such as GSM, UMTS, and LTE, without losing the compatibility. By adopting secret chain (SC) based mechanism, the generation of every session key involves a short-term secret, changed in every session, to achieve forward secrecy and anonymity. Furthermore, synchronization mechanism required for the SC-protocol is also proposed. For more advanced security requirements of truly non-repudiation and strong anonymity, which is additionally anonymous to systems, certificateless signatures and group signatures are applied in the authentication protocols for UMTS and VANETs. Certificateless signatures can eliminate the overhead of using public-key infrastructure (PKI) in wireless communications. Our work proposed a certificateless signature scheme achieving the same security level of non-repudiation as that in the PKI-based signature scheme, that most of the proposed certificateless signatures cannot fulfill. Group signatures practice the privacy of the participants of the authentication protocol by originating the group signatures belonging to their group. However, directly applying group signatures in wireless communications results in inefficiency of computation when a group has a large amount of members. Therefore, we aim at reducing the computation costs of membership revocation on the proposed group signature scheme to constant without being influenced by the amount of members and then apply the scheme to VANETs and UMTS. Eventually, all the proposed schemes in the thesis are theoretically proven secure under the standard reduction.

This dissertation studies fundamental limits of modern digital communication systems in presence/absence of delay and secrecy constraints. In the first part of this dissertation, we consider a typical time-division wireless communication system wherein the channel strengths of the wireless users vary with time with a power constraint at the base station and which is not subject to any delay constraint. The objective is to allocate resources to the wireless users in an equitable manner so as to achieve a specific throughput. This problem has been looked at in different ways by previous researchers. We address this problem by developing a systematic way of designing scheduling schemes that can achieve any point on the boundary of the rate region. This allows us to map a desired throughput to a specific scheduling scheme which can then be used to service the wireless users. We then propose a simple scheme by which users can cooperate and then show that a cooperative scheduling scheme enlarges the achievable rate region. A simple iterative algorithm is proposed to find the resource allocation parameters and the scheduling scheme for the cooperative system. In the second part of the dissertation, a downlink time-division wireless sys- tem that is subject to a delay constraint is studied, and the rate region and optimal scheduling schemes are derived. The result of this study concludes that the achievable throughput of users decrease as the delay constraint is increased. Next, we consider a problem motivated by cognitive radio applications which has been proposed as a means to implement efficient reuse of the licensed spectrum. Previous research on this topic has focussed largely on obtaining fundamental limits on achievable throughput from a physical layer perspective. In this dissertation, we study the impact of im- posing Quality of Service constraints (QoS) on the achievable throughput of users. The result of this study gives insights on how the cognitive radio system needs to be operated in the low and high QoS constraint regime. Finally, the third part of this dissertation is motivated by the need for commu- nicating information not only reliably, but also in a secure manner. To this end, we study a source coding problem, wherein multiple sources needs to be communicated to a receiver with the stipulation that there is no direct channel from the transmitter to the receiver. However, there are many \agents" that can help carry the information from the transmitter to the receiver. Depending on the reliability that the transmit- ter has on each of the agents, information is securely encoded by the transmitter and given to the agents, which will be subsequently given to the receiver. We study the overhead that the transmitter has to incur for transmitting the information to the receiver with the desired level of secrecy. The rate region for this problem is found and simple achievable schemes are proposed. The main result is that, separate secure coding of sources is optimal for achieving the sum-rate point for the general case of the problem and the rate region for simple case of this problem.

The fast development of wireless networks, which are intrinsically exposed to eavesdropping, has created a growing concern for confidentiality. While classical cryptographic schemes require a key provided by the end-user, physical-layer security leverages the randomness of the physical communication medium as a source of secrecy. The main benefit of physical-layer security techniques is their relatively low cost and their ability to combine with any existing security mechanisms. This dissertation provides an analysis including the theoretical study of the two-way wiretap channel to obtain a better insight into how to design coding mechanisms, practical tests with experimental systems, and the design of actual codes. From a theoretical standpoint, the study confirms the benefits of combining several multi-user coding techniques including cooperative jamming, coded cooperative jamming and secret key generation. For these different mechanisms, the trade-off between reliability, secrecy and communication rate is clarified under a stringent strong secrecy metric. Regarding the design of practical codes, spatially coupled LDPC codes, which were originally designed for reliability, are modified to develop a coded cooperative jamming code. Finally, a proof-of-principle practical wireless system is provided to show how to implement a secret key generation system on experimental programmable radios. This testbed is then used to assess the realistic performance of such systems in terms of reliability, secrecy and rate.

[pt] A Comissão de Valores Mobiliários (CVM) é a entidade estatal que regula o mercado de valores mobiliários brasileiro (MVM). Tal função abrange uma ampla gama de ações, dentre as quais a edição e a promoção do cumprimento de normas incidentes sobre as atividades econômicas desenvolvidas no MVM, a apuração das infrações a essas normas e a aplicação de penalidades ao final do curso de processos administrativos. Algumas dessas infrações administrativas também configuram crimes na legislação brasileira. Trata-se de ofertas irregulares de investimentos ao público em geral, usos de informação privilegiada, modalidades de fraude ou manipulação de preços, sempre envolvendo a emissão e a negociação de valores mobiliários. Não raro, a definição da autoria dessas infrações, que de tão graves configuram crimes, depende da análise de dados relacionados à movimentação financeira de pessoas, físicas ou jurídicas, investigadas pela CVM. A possibilidade de acesso a dados dessa natureza foi examinada pelo Supremo Tribunal Federal (STF) à luz do disposto no inciso XII do artigo quinto da Constituição Brasileira, dispositivo que consagra o sigilo de dados, mas também prevê o seu afastamento, desde que por ordem judicial, nas hipóteses e na forma que a lei estabelecer para fins de investigação criminal ou instrução processual penal. Ao debruçar-se sobre essa realidade, a presente dissertação procura verificar se o afastamento ou a inaplicabilidade do sigilo que protege a movimentação financeira das pessoas, a chamada quebra de sigilo bancário, quando destinada a espancar dúvidas sobre a autoria de infrações graves investigadas pela CVM, é juridicamente sustentável. Com esse intuito, esboça uma interpretação da Constituição Brasileira inspirada em princípios constitucionais universais e na moderna doutrina do direito civil constitucional europeu. / [en] The Brazilian Securities and Exchange Commission (CVM) is the entity responsible to Securities market s regulation. For this function is needed a wide range actions, such as the edition and promotion the compliance with rules about the economic activities carried out in the securities market, investigation of violations of these rules as well the application of penalties in the ending of an administrative proceeding. Some of these administrative violations should also be characterized as a crime into the Brazilian Law. It is irregular investments offering for the general public, use of inside information and types of fraud or price manipulation, always in issuing and trading securities. It is not uncommon to the definition of authorship, so serious that configures such a crime, to depend of data collection and analysis regarding financial activities from individuals or entities submitted to a CVM investigation. The possibility to collect data regarding financial activities had been submitted to the Brazilian Supreme Court of Justice (STF) in the light of article fith, item XII, of the Brazilian Federal Constitution, that establishes the Data Secrecy protection, but also provides its deviation, however by court order, in hypothesis and under the rules established for the criminal investigation or criminal proceeding s instructions. When looking at this reality, the present thesis intends to verify if the inapplicability of the secrecy that protects the financial activities from individuals or entities, called breach of banking secrecy, when intended to repel doubts about the authorship of serious offenses that are being investigated by CVM, is legally sustainable. Thus, it delineates an interpretation of the Brazilian Federal Constitution equally inspired in constitutional law universal principles and by the modern civil constitutional law european doctrine.

WikiLeaks emerged due to the belief that states (often democratic) were not as transparent as they claimed to be. Prior to WikiLeaks, transparency was largely done through state mechanisms and information provided to the media through official spokespeople. Through its online platform, WikiLeaks has attempted to widen this information net and corridor; allowing anyone with access to information to leak it anonymously. This dissertation investigates the effect of WikiLeaks on state sovereignty. It is crucial that sovereignty is continually investigated in order to understand where human society and the governance of human society are heading. Is the state losing greater sovereignty due to the emergence of WikiLeaks? The dissertation argues that the state is losing some sovereignty due to a WikiLeaks diffusion of sovereignty to citizens globally. However, WikiLeaks (although very well known) is a small part of many developments that underpin greater diffusion of state sovereignty including the growing power of the internet, diversification of media and other new methods that force state accountability. / Political Sciences

El presente artículo discute el destino que tienen algunas memorias peligrosas asociadas al “conflicto armado interno” en el Perú. Mi estudio se centra en las experiencias con la violencia política en la comunidad campesina de Sarhua y sus representaciones en la serie de tablas pintadas Piraq Causa (Quién es causante?). Un análisis detallado de este testimonio visual revela cuáles son las memorias peligrosas a las que se les ha negado representación. Sostengo que estos silencios y ausencias dan expresión a “huecos traumáticos” vinculados a la violencia fratricida y al apoyo inicial de la comunidad a Sendero Luminoso. Asimismo mantengo que la serie Piraq Causa refleja el secretismo magnificado que existía en la comunidad de Sarhua con respecto a aquellos eventos que acordaron de manera deliberada “recordar para olvidar”. Desde esa perspectiva, propongo que los vacíos percibidos en la narrativa pictórica provocan el desenmascaramiento de lo “secretamente familiar” en Sarhua. En esa medida, Piraq Causa desenmascara tanto como afirma el secretismo sobre las memorias traumáticas de la violencia política. / This article discusses the fate of dangerous memories of war associated with the “internal armed conflict” in Peru. It focuses on the Andean community of Sarhua in Ayacucho and their experiences with political violence as depicted in a collection of paintings, Piraq Causa (Who Is Still to Blame?). A close examination of this visual testimonio reveals that some dangerous memories have been denied representation. I suggest that these become silences and absences that give expression to a “traumatic gap”, which includes memories of fratricidal violence and the community’s initial endorsement of the Maoist Shining Path. I argue that Piraq Causa reflects the magnified secrecy around events that the community agreed to deliberately “remember to forget”. In so doing, I also propose that the perceived gaps in the pictorial narrative provoke the unmasking of what is “secretly familiar” in Sarhua. To that extent, Piraq Causa exposes as much as it affirms the secrecy around traumatic memories of war.