Achieving Fair Exchange and Customer Anonymity for Online Products in Electronic Commerce

In the recent years, e-commerce has gained much importance. Traditional commerce (in which case the customer physically goes to the merchant’s shop, purchases goods and/or services and makes a payment) is slowly being replaced with e-commerce and more people tend to prefer doing their shopping online. One of the main reasons for this attraction is the convenience the e-commerce provides. Customers can choose from a lot of different merchants at the convenience of their homes or while travelling by avoiding the hassle and stress of traditional shopping. However, e-commerce has lots of challenges. One key challenge is trust as transactions take place across territories and there are various legal & regulatory issues that govern these transactions. Various protocols and underlying e-commerce technologies help in the provision of this trust. One way to establish trust is to ensure fair exchange. There is also a question about traceability of transactions and customers’ need for privacy. This is provided by anonymity – making sure that the transactions are untraceable and that the customers’ personal information is kept secret. Thus the aim of this research is to propose a protocol that provides fair exchange and anonymity to the transacting parties by making use of a Trusted Third Party. The research is also aimed at ensuring payment security and making use of a single payment token to enhance the efficiency of the protocol. The proposed protocol consists of pre-negotiation, negotiation, withdrawal, purchase and arbitration phases. The analysis of the protocol proves that throughout all the phases of the e-commerce transaction, it is able to provide fair exchange and complete anonymity to the transacting parties. Anonymity provides the privacy of customers’ data and ensures that all Personally Identifiable Information of the transacting parties are kept hidden to avoid misuse. The protocol proposed is model checked to ensure that it is able to show that the fair exchange feature is satisfied. It is implemented using Java to show that it is ready-to-use and not just a theoretical idea but something that can be used in the real-world scenario. The security features of the protocol is taken care of by making sure that appropriate cryptographic algorithms and protocols are used to ensure provision of confidentiality and integrity. This research explores those areas that have not been covered by other researchers with the idea that there is still a lot of scope for improvement in the current research. It identifies these v opportunities and the ‘research gaps’ and focuses on overcoming these gaps. The current e-commerce protocols do not cover all the desirable characteristics and it is important to address these characteristics as they are vital for the growth of e-commerce technologies. The novelty of the protocol lies in the fact that it provides anonymity as well as fair exchange using a Trusted Third Party that is entirely trustworthy unlike certain protocols where the trusted third party is semi-trusted. The proposed protocol makes use of symmetric key cryptography wherever possible to ensure that it is efficient and light weight. The number of messages is significantly reduced. This overcomes the drawback identified in various other protocols which are cumbersome due to the number of messages. Anonymity is based on blind signature method of Chaum. It has been identified that usage of other methods such as pseudo-identifiers have resulted in the inefficiency of the protocol due to the bottlenecks created by these identifiers. It also ensures anonymity can never be compromised unlike certain protocols whereby an eavesdropper can find out the customer’s identity as the customer is required to disclose his/her public key during transactions. Further to this, the protocol also provides immunity against message replay attacks. Finally, the protocol always assumes that one or more parties can always be dishonest which is unlike certain protocols that assume only one party can be dishonest at any point. This ensures that all scenarios are taken into consideration and two parties cannot conspire against the other thus compromising on the fairness of the protocol. Detailed analysis, implementation, verification and evaluation of the protocol is done to ensure that the research is able to prove that the protocol has been carefully designed and the key goals of fair exchange and anonymity. All scenarios are taken into consideration to prove that the protocol will indeed satisfy all criteria. The research thus expects that the protocol could be implemented in real-life scenarios and finds a great potential in the e-commerce field

Democracy Enhancing Technologies: Toward deployable and incoercible E2E elections

End-to-end verifiable election systems (E2E systems) provide a provably correct tally while maintaining the secrecy of each voter's ballot, even if the voter is complicit in demonstrating how they voted. Providing voter incoercibility is one of the main challenges of designing E2E systems, particularly in the case of internet voting. A second challenge is building deployable, human-voteable E2E systems that conform to election laws and conventions. This dissertation examines deployability, coercion-resistance, and their intersection in election systems. In the course of this study, we introduce three new election systems, (Scantegrity, Eperio, and Selections), report on two real-world elections using E2E systems (Punchscan and Scantegrity), and study incoercibility issues in one deployed system (Punchscan). In addition, we propose and study new practical primitives for random beacons, secret printing, and panic passwords. These are tools that can be used in an election to, respectively, generate publicly verifiable random numbers, distribute the printing of secrets between non-colluding printers, and to covertly signal duress during authentication. While developed to solve specific problems in deployable and incoercible E2E systems, these techniques may be of independent interest

E-commerce protocol supporting automated online dispute resolution

E-commerce now constitutes a significant part of all commercial activity; however the increase in transactions is also leading to more disputes. These disputes are becoming more frequent, more technologically complicated and more difficult in terms of traceability . This thesis focuses specifically on dispute problems related to soft products, i.e. those that are intangible and therefore requiring no physical delivery. With the growing demand for these types of products, e.g. downloadable films, music, software, and prepaid calling time, the prevention of fraudulent transactions is becoming increasingly important. Reasons for the rise in the number of fraudulent transactions include merchants being unable to see the customer to verify an ID or signature and E-commerce enabling soft-products and services to be acquired via soft delivery methods: email, download or logging in. The introductory section provides a critique of current e-commerce fraud detection and prevention techniques and shows that not all are suitable for e-commerce, especially soft-products, and therefore unable to provide complete protection against fraud. The future relating to the detection and prevention of e-commerce fraud is then discussed, leading to suggestions regarding the improvement of the current state-of-the-art technique, the Address Verification Service (AVS), which is used to accommodate the introduction of soft-products. Apart from the exchange process problems, i.e. those involving money and goods, attention is also paid to other important factors such as timing and quality that are usually neglected in these detection and prevention techniques. Dispute scenarios from many different perspectives have been analysed, viz. computer science, business, legal and that of the participants themselves. From the analyses, all possible dispute cases have been formally listed using the 'Truth Table' approach. This analysis has then led to the design of a comprehensive taxonomy framework for dispute in e-commerce. The term Online Dispute Resolution (ODR), is the online technology applied to Alternative Dispute Resolution (ADR) which is resolving disputes other than via litigation in the courts. Current ODR systems and their suitability for the e-commercial world have been examined, concluding that not all are appropriate for e-commerce situations (since most still involve a human element and often make the resolution process more costly than the actual item under dispute). The proposed solution to the problem is by automating the online dispute resolution process. The total solution is described in two parts (i) an E-commerce Transaction Protocol (ETP) forming the infrastructure where the transaction will take place and be able to accommodate any new improvements in the future, and (ii) an Automated Online Dispute Resolution (AODR) system which should automatically resolve any dispute occurring within the proposed e-commerce model. In order for the AODR to resolve any dispute, a product/payment specific plug-in (add-on) has been incorporated into the system. For illustration purposes, credit cards as a payment method has been selected and the appropriate plug-in specification for soft products and credit cards created. The concept of providing every soft product with a quality certificate has also been discussed. A concluding case study of e-commerce in Saudi Arabia has been used to test the viability of both the e-commerce dispute taxonomy and the proposed model. The case study shows the suitability of using ETP with AODR in order to resolve soft-product disputes automatically. Limitations of the work and further research possibilities have then been identified.EThOS - Electronic Theses Online ServiceDepartment of Computing Science, Newcastle UniversityGBUnited Kingdo

AICPA technical practice aids as of June 1, 2013

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AICPA technical practice aids as of June 1, 2014

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AICPA audit and accounting manual : nonauthoritative technical practice aids, as of June 1, 1996

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AICPA audit and accounting manual : nonauthoritative technical practice aids, as of June 1, 1995

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Semantic discovery and reuse of business process patterns

Patterns currently play an important role in modern information systems (IS) development and their use has mainly been restricted to the design and implementation phases of the development lifecycle. Given the increasing significance of business modelling in IS development, patterns have the potential of providing a viable solution for promoting reusability of recurrent generalized models in the very early stages of development. As a statement of research-in-progress this paper focuses on business process patterns and proposes an initial methodological framework for the discovery and reuse of business process patterns within the IS development lifecycle. The framework borrows ideas from the domain engineering literature and proposes the use of semantics to drive both the discovery of patterns as well as their reuse

Design principles and patterns for computer systems that are simultaneously secure and usable

Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2005.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.Includes bibliographical references (p. 429-464) and index.It is widely believed that security and usability are two antagonistic goals in system design. This thesis argues that there are many instances in which security and usability can be synergistically improved by revising the way that specific functionality is implemented in many of today's operating systems and applications. Specific design principles and patterns are presented that can accomplish this goal. Patterns are presented that minimize the release of confidential information through remnant and remanent data left on hard drives, in web browsers, and in documents. These patterns are based on a study involving the purchase of 236 hard drives on the secondary market, interviews conducted with organizations whose drives had been acquired, and through a detailed examination of modern web browsers and reports of information leakage in documents. Patterns are presented that enable secure messaging through the adoption of new key management techniques. These patterns are supported through an analysis of S/MIME handling in modern email clients, a survey of 469 Amazon.com merchants, and a user study of 43 individuals. Patterns are presented for promoting secure operation and for reducing the danger of covert monitoring. These patterns are supported by the literature review and an analysis of current systems.(cont.) In every case considered, it is shown that the perceived antagonism of security and usability can be scaled back or eliminated by revising the underlying designs on which modern systems are conceived. In many cases these designs can be implemented without significant user interface changes. The patterns described in this thesis can be directly applied by today's software developers and used for educating the next generation of programmers so that longstanding usability problems in computer security can at last be addressed. It is very likely that additional patterns can be identified in other related areas.by Simson L. Garfinkel.Ph.D