In 2017 changes (SFS 2016:947) for sustainability reporting in Sweden were made in the Annual Accounts Act (SFS 1995:1554). Since the regulation was recently imposed, there is little evidence for how it has impacted the content of sustainability reports. This study explores the use and amount of quantitative versus qualitative information before and after the regulation. This to explore how it has affected the content and thereby the identified quality factors: transparency, comparability, verifiability and assurance. A content analysis was performed where 17 companies from Nordic-Large cap were chosen and their sustainability reports were studied. The result show that the content of the reports differs, this since new information have been added, for example information about risks and policies. However, the content is also similar in many instances between the years, for example in terms of value words and the type of information provided in tables and charts. The factors of quality have been affected by these similarities and differences. Additionally, the study also show that the regulation has not reduced the amount of qualitative information in relation to quantitative information which has had a negative impact on the four quality factors.

This thesis examines verifiability and receipt freeness in cryptographic voting protocols in detail and points out the contradiction between these requirements. Firstly, an extensive electronic voting requirement set is clearly defined, and then the voting dilemma is described. This is followed by a suggestion of an applicable solution to overcome the voting dilemma by introducing Predefined Fake Vote (PreFote) scheme. Based on a comprehensive literature review, a classification of the existing privacy preserving approaches and a taxonomy of the existing cryptographic voting protocols extending the previous studies are provided. Thereby, a complete and secure cryptographic voting protocol satisfying all electronic voting security requirements at the same time seems non-existent. Hence, an alternative privacy preserving approach is highly needed. Pseudo-Voter Identity (PVID) scheme, proposed in the present study, is a practical and low cost one. The PVID scheme is based on RSA blind signature, and it allows recasting without sacrificing uniqueness. Furthermore, this study proposes a dynamic ballot mechanism including an extension with PreFotes. This study, wherein the PVID scheme and extended dynamic ballots with PreFotes are employed, proposes a practical, complete and secure cryptographic voting protocol over a network for large scale elections, which fulfils all of the electronic voting security requirements: privacy, eligibility, uniqueness, fairness, uncoercibility, receipt-freeness, individual verifiability and accuracy. Lastly, a method to analyse voting systems based on security requirements is suggested, and a detailed analysis of the proposed protocol, which uses this method, concludes this study.

Free and fair elections are the basis for democracy, but conducting elections is not an easy task. Different groups of people are trying to influence the outcome of the election in their favor using the range of methods, from campaigning for a particular candidate to well-financed lobbying. Often the stakes are too high, and the methods are illegal. Two main properties of any voting scheme are the privacy of a voter’s choice and the integrity of the tally. Unfortunately, they are mutually exclusive. Integrity requires making elections transparent and auditable, but at the same time, we must preserve a voter’s privacy. It is always a trade-off between these two requirements. Current voting schemes favor privacy over auditability, and thus, they are vulnerable to voting fraud. I propose two novel voting systems that can achieve both privacy and verifiability. The first protocol is based on cryptographical primitives to ensure the integrity of the final tally and privacy of the voter. The second protocol is a simple paper-based voting scheme that achieves almost the same level of security without usage of cryptography.

Many e-voting techniques have been proposed but not widely used in reality. One of the problems associated with most of existing e-voting techniques is the lack of transparency, leading to a failure to deliver voter assurance. In this work, we propose a transparent, auditable, end-to-end verifiable, and mutual restraining e-voting protocol that exploits the existing multi-party political dynamics such as in the US. The new e-voting protocol consists of three original technical contributions -- universal verifiable voting vector, forward and backward mutual lock voting, and in-process check and enforcement -- that, along with a public real time bulletin board, resolves the apparent conflicts in voting such as anonymity vs. accountability and privacy vs. verifiability. Especially, the trust is split equally among tallying authorities who have conflicting interests and will technically restrain each other. The voting and tallying processes are transparent to voters and any third party, which allow any voter to verify that his vote is indeed counted and also allow any third party to audit the tally. For the environment requiring receipt-freeness and coercion-resistance, we introduce additional approaches to counter vote-selling and voter-coercion issues. Our interactive voting protocol is suitable for small number of voters like boardroom voting where interaction between voters is encouraged and self-tallying is necessary; while our non-interactive protocol is for the scenario of large number of voters where interaction is prohibitively expensive. Equipped with a hierarchical voting structure, our protocols can enable open and fair elections at any scale.

In this work, we investigate the general structure and the concepts behind the contemporary electronic voting schemes, with special emphasis on voter verifiable preferential voting, homomorphic tallying and voter privacy. We firstly propose a modification in the Single Transferable Voting (STV) method to be applied to large scale elections with electoral barriers. Our proposal prevents the loss of votes and distributes them securely to the second or higher choices of their voters. This method is most suitably used in e-voting with the voter verifiable &ldquo / Pr&ecirc / t &agrave / Voter: All-In-One&rdquo / scheme that utilizes mix-networks for anonymity. We present a case study considering 2007 Turkish Parliamentary Elections to demonstrate the effect of preferential voting on the election systems that have electoral barriers. After the mathematical formulation of the election procedure, we calculate the wasted votes in 2007 elections and present simulation results for 69 election regions (that have no independent parliament members) by using a combination of &ldquo / modified STV and d&rsquo / Hondt&rdquo / methods, according to four different, politically unbiased scenarios on the distribution of secondary vote choices. Additionally, we modify the &ldquo / Pr&ecirc / t &agrave / Voter: All-In-One&rdquo / scheme by proposing three security enhancing modifications in its ballot construction phase: 1) ballot serial number, 2) digital signature of the first clerk in the mix-net, 3) different random numbers for each row of the ballot. Finally, we demonstrate the potential of multiplicative homomorphic algorithms like RSA for homomorphic tallying. The idea is based on the association of each candidate on the electronic ballot with a prime number, and unique prime factorization of the general vote product. We propose novel randomization methods for homomorphic RSA tallying, and discuss the performance and complexity of the scheme with such randomizations. Our suggestion for an auditable and verifiable e-voting scheme that employs homomorphic RSA tallying with proper randomization has advantages over El Gamal and Paillier tallying, such as having the least encryption complexity and strong anonymity resistant to unlimited computational power.

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

La sécurité est une exigence cruciale dans les applications basées sur l'information et la technologie de communication, surtout quand un réseau ouvert tel que l'Internet est utilisé. Pour assurer la sécurité dans ces applications des protocoles cryptographiques ont été développé. Cependant, la conception de protocoles de sécurité est notoirement difficile et source d'erreurs. Plusieurs failles ont été trouvées sur des protocoles qui se sont prétendus sécurisés. Par conséquent, les protocoles cryptographiques doivent être vérifiés avant d'être utilisés. Une approche pour vérifier les protocoles cryptographiques est l'utilisation des méthodes formelles, qui ont obtenu de nombreux résultats au cours des dernières années.Méthodes formelles portent sur l'analyse des spécifications des protocoles modélisées en utilisant, par exemple, les logiques dédiés, ou algèbres de processus. Les méthodes formelles peuvent trouver des failles ou permettent de prouver qu'un protocole est sécurisé sous certaines hypothèses par rapport aux propriétés de sécurité données. Toutefois, elles abstraient des erreurs de mise en ouvre et les attaques side-channel.Afin de détecter ces erreurs et la vérification des attaques d'exécution peut être utilisée pour analyser les systèmes ou protocoles exécutions. En outre, la vérification de l'exécution peut aider dans les cas où les procédures formelles mettent un temps exponentielle ou souffrent de problèmes de terminaison. Dans cette thèse, nous contribuons à la vérification des protocoles cryptographiques avec un accent sur la vérification formelle et l'automatisation. Tout d'abord, nous étudions les protocoles d'examen. Nous proposons des définitions formelles pour plusieurs propriétés d'authentification et de confidentialité dans le Pi-calcul Appliqué.Nous fournissons également une des définitions abstraites de propriétés de vérifiabilité. Nous analysons toutes ces propriétés en utilisant automatiquement ProVerif sur plusieurs études de cas, et avons identifié plusieurs failles. En outre, nous proposons plusieurs moniteurs de vérifier les exigences d'examen à l'exécution. Ces moniteurs sont validés par l'analyse d'un exécutions d'examen réel en utilisant l'outil MARQ Java.Deuxièmement, nous proposons un cadre formel pour vérifier les propriétés de sécurité de protocoles de monnaie électronique non transférable. Nous définissons la notion de vie privée du client et les propriétés de la falsification. Encore une fois, nous illustrons notre modèle en analysant trois études de cas à l'aide ProVerif, et confirmons plusieurs attaques connues.Troisièmement, nous proposons des définitions formelles de l'authentification, la confidentialité et les propriétés de vérifiabilité de protocoles de réputation électroniques. Nous discutons les définitions proposées, avec l'aide de ProVerif, sur un protocole de réputation simple. Enfin, nous obtenons un résultat sur la réduction de la vérification de la validité d'une route dans les protocoles de routage ad-hoc, en présence de plusieurs attaquants indépendants qui ne partagent pas leurs connaissances. / Security is a crucial requirement in the applications based on information and communication technology, especially when an open network such as the Internet is used.To ensure security in such applications cryptographic protocols have been used.However, the design of security protocols is notoriously difficult and error-prone.Several flaws have been found on protocols that are claimed secure.Hence, cryptographic protocols must be verified before they are used.One approach to verify cryptographic protocols is the use of formal methods, which have achieved many results in recent years.Formal methods concern on analysis of protocol specifications modeled using, e.g., dedicated logics, or process algebras.Formal methods can find flaws or prove that a protocol is secure under ``perfect cryptographic assumption" with respect to given security properties. However, they abstract away from implementation errors and side-channel attacks.In order to detect such errors and attacks runtime verification can be used to analyze systems or protocols executions.Moreover, runtime verification can help in the cases where formal procedures have exponential time or suffer from termination problems.In this thesis we contribute to cryptographic protocols verification with an emphasis on formal verification and automation.Firstly, we study exam protocols. We propose formal definitions for several authentication and privacy propertiesin the Applied Pi-Calculus. We also provide an abstract definitions of verifiability properties.We analyze all these properties automatically using ProVerif on multiple case studies, and identify several flaws.Moreover, we propose several monitors to check exam requirements at runtime. These monitors are validated by analyzing a real exam executions using MARQ Java based tool.Secondly, we propose a formal framework to verify the security properties of non-transferable electronic cash protocols.We define client privacy and forgery related properties.Again, we illustrate our model by analyzing three case studies using ProVerif, and confirm several known attacks.Thirdly, we propose formal definitions of authentication, privacy, and verifiability properties of electronic reputation protocols. We discuss the proposed definitions, with the help of ProVerif, on a simple reputation protocol.Finally, we obtain a reduction result to verify route validity of ad-hoc routing protocols in presence of multiple independent attackers that do not share their knowledge.

The purpose of this essay is to discuss what kind of normativity can be considered acceptable in academic theology today in Sweden. This I do by critically and comparatively analyze two debates. The first debate is from Sweden and has its origin in the book Den okände Jesus written by Cecilia Wassén och Tobias Hägerland. The second debate is an international debate about Joseph Ratzingers or Benedict XVI book Jesus of Nazareth. For the purpose of comparison I am working with three analytical questions. I am asking the different texts whether the author express any ontological assumptions or if he or she argumenting at a epistemological level, what enables intersubjective verifiability according to the author and what kind of methods does the author see as acceptable to reach historical knowledge? This questions works as a methodological cluster and the answers indicate what the authors think about acceptable normativity in academic theology. After that I identify similarities and divergences and I ́m comparing different positions and arguments. Finally I evaluate the reasonability of these positions and argument. The reader will be lead to the conclusion that intersubjective verifiability in academic theology and exegetic doesn ́t demand naturalistic or empirical points of departure but rather transparency and cognitive understandable argument which includes theological normative arguments and research. An attitude I name as methodological reciprocity.