The usual aim of spreadsheet audit is to verify correctness. There are two problems with this: first, it is often difficult to tell whether the spreadsheets in question are correct, and second, even if they are, they may still give the wrong results. These problems are explained in this paper, which presents the key criteria for judging a spreadsheet and discusses how those criteria can be achi...

ED INLINE CODES Inline codes, such as markers for bold or italics, links information or image references, can be represented using either an encapsulation mechanism or a placeholder method. Those are derived respectively from TMX and OpenTag. The encapsulation mechanism consists of bracketing the inline codes between special elements. XLIFF keeps a syntax very close to TMX: (begin paired-...

Important documents like financial reports, customer communications etc are increasingly being maintained by businesses in electronic format. These represent much of the data on which key decisions in business operations are based and hence must be maintained in a trustworthy fashion safe from destruction or clandestine modification. Secure retention of such data is also increasingly being regu...