Gaining assurance in a voter-verifiable voting system

The literature on e-voting systems has many examples of discussion of the correctness of the computer and communication algorithms of such systems, as well as discussions of their vulnerabilities. However, a gap in the literature concerns the practical need (before adoption of a specific e-voting system) for a complete case demonstrating that the system as a whole has sufficiently high probability of exhibiting the desired properties when in use in an actual election. This paper discusses the problem of producing such a case, with reference to a specific system: a version of the Prêt à Voter scheme for voter-verifiable e-voting. We show a possible organisation of a case in terms of four main requirements – accuracy, privacy, termination and ‘trustedness’– and show some of the detailed organisation that such a case should have, the diverse kinds of evidence that needs to be gathered and some of the interesting difficulties that arise

Situating the Next Generation of Impact Measurement and Evaluation for Impact Investing

In taking stock of the landscape, this paper promotes a convergence of methods, building from both the impact investment and evaluation fields.The commitment of impact investors to strengthen the process of generating evidence for their social returns alongside the evidence for financial returns is a veritable game changer. But social change is a complex business and good intentions do not necessarily translate into verifiable impact.As the public sector, bilaterals, and multilaterals increasingly partner with impact investors in achieving collective impact goals, the need for strong evidence about impact becomes even more compelling. The time has come to develop new mindsets and approaches that can be widely shared and employed in ways that will advance the frontier for impact measurement and evaluation of impact investing. Each of the menu options presented in this paper can contribute to building evidence about impact. The next generation of measurement will be stronger if the full range of options comes into play and the more evaluative approaches become commonplace as means for developing evidence and testing assumptions about the processes of change from a stakeholder perspective– with a view toward context and systems.Creating and sharing evidence about impact is a key lever for contributing to greater impact, demonstrating additionality, and for building confidence among potential investors, partners and observers in this emergent industry on its path to maturation. Further, the range of measurement options offers opportunities to choose appropriate approaches that will allow data to contribute to impact management– to improve on the business model of ventures and to improve services and systems that improve conditions for people and households living in poverty.

Quire: Lightweight Provenance for Smart Phone Operating Systems

Smartphone apps often run with full privileges to access the network and sensitive local resources, making it difficult for remote systems to have any trust in the provenance of network connections they receive. Even within the phone, different apps with different privileges can communicate with one another, allowing one app to trick another into improperly exercising its privileges (a Confused Deputy attack). In Quire, we engineered two new security mechanisms into Android to address these issues. First, we track the call chain of IPCs, allowing an app the choice of operating with the diminished privileges of its callers or to act explicitly on its own behalf. Second, a lightweight signature scheme allows any app to create a signed statement that can be verified anywhere inside the phone. Both of these mechanisms are reflected in network RPCs, allowing remote systems visibility into the state of the phone when an RPC is made. We demonstrate the usefulness of Quire with two example applications. We built an advertising service, running distinctly from the app which wants to display ads, which can validate clicks passed to it from its host. We also built a payment service, allowing an app to issue a request which the payment service validates with the user. An app cannot not forge a payment request by directly connecting to the remote server, nor can the local payment service tamper with the request

Transparency, financial accounting information, and corporate governance

Audited financial statements along with supporting disclosures form the foundation of the firm-specific information set available to investors and regulators. In this article, the authors discuss economics-based research focused on the properties of accounting systems and the surrounding institutional environment important to effective governance of firms. They provide a framework for understanding the operation of accounting information in an economy, discuss a broad range of important research findings, present a conceptual framework for characterizing and measuring corporate transparency at the country level, and isolate a number of future research possibilities.Corporations - Accounting ; Stockholders ; Corporate governance