Digital Commons Network^™

Analysis Of The Influence Of Cryptocurrency Regulation On Levels Of Financial Literacy, Kieran C. Yuen

Dissertations and Theses

Using data collected by the National Financial Capability Study (NFCS), a survey by the Financial Industry Regulatory Authority (FINRA), this paper investigates the influence of passage of cryptocurrency regulation in U.S. states on levels of financial literacy. Results indicate that living in a state where cryptocurrency regulation was signed into law, a decrease was observed in the level of financial literacy. This finding supports the growing literature on factors that affect levels of financial literacy using a novel exogenous variable, cryptocurrency regulation.

Impact Of Internal Control On Fraud In Ghana’S Cap 30 Pension Payment, David Annan-Bonny

Walden Dissertations and Doctoral Studies

The Pensions Ordinance No. 42 of 1950 (Pensions Act 1950), coded as the Cap 30 pension system, provides for pensions, gratuities, and other allowances for public servants. But despite internal controls, Ghana’s Cap 30 pension payment system continues to suffer from corruption. The purpose of this study was to explore the impact of internal controls on fraud in the payment of Cap 30 pension gratuities and allowances at the national treasury in Ghana as well as the factors that inhibit the effective application of internal controls in the processing, computation, and payment of Cap 30 pension gratuities and allowances. The …

Hong Kong Youngsters Pursuing Career In The Greater Bay Area : Opportunities And Challenges, King Leung Cheng

SOC 605 Comparative Social Policy Research Project - Student Works

In the past two years, Hong Kong has undergone tremendous changes in its internal and external environments. Under the influence of social movements, Sino-US trade negotiations, pandemic and the global economic downturn, Hong Kong's local economy continues to be sluggish. The number of unemployed continues to rise, and the youth unemployment rate is much higher than that of other age groups. To get out of adversity, the younger generation needs diversified development, and the construction of the Guangdong-Hong Kong-Macao Greater Bay Area might just open up a new path for them.

Based on existing evidence, this study discusses Hong Kong …

Mixed-Signal Stock Splits, Ahmed M. Elnahas, Pankaj K. Jain, Thomas H. Mcinish

School of Economics and Finance Faculty Publications

We investigate CEOs who combine insider selling with stock splits, which is suspicious, because dumping stocks is inconsistent with the positive stock-split signal. Our empirical results indicate that, compared with other splits, these mixed-signal splits perform poorly and are followed by much lower buy-and-hold abnormal returns and much higher likelihoods of announcing an earnings restatement and CEO turnover in the post-split period. Our results are robust to entropy balancing and controlling for CEO characteristics, incentives, and corporate governance and highlight previously ignored agency issues around stock splits. Attention to insider trades is essential to properly interpret a stock-split signal.

Audit Quality Research: A Bibliometric Analysis, Muhamad Taqi, Rahmawati Rahmawati, Bandi Bandi, Payamta Payamta, Aam Slamet Rusydiana

Library Philosophy and Practice (e-journal)

This study aims to determine the development and research trend maps with the theme Audit Quality published by well-known journals. The data used in this study were 499 indexed research publications with the theme Audit Quality in the period 1981 to 2020. The map of research development in Audit Quality was obtained through the export process, which would be processed and analyzed using the R Biblioshiny application program. This study shows that the number of publications about the development of Audit Quality research has increased significantly. The research results show that the journal that publishes the most and has the …

A Market Strategy Analysis Of Luckin Coffee, Yuqing Huang

Chulalongkorn University Theses and Dissertations (Chula ETD)

This paper takes Luckin Coffee as the research object. The relevant background of China's freshly ground coffee market was introduced, and it was determined that the market still has a huge space for development. Then, collect a lot of official information to summarize Luckin Coffee's marketing strategy. Through relevant analysis, this paper finds that the market environment of Luckin coffee company is relatively healthy, which is more conducive to its development. And because of Luckin's entry into the freshly ground coffee market, the entry barrier has also been raised. However, Luckin Coffee still faces fierce competition in the substitute industry, …

Book Review: Computer Capers: Tales Of Electronic Thievery, Embezzlement, And Fraud. By Thomas Whiteside, Brian Nussbaum

International Journal of Cybersecurity Intelligence & Cybercrime

No abstract provided.

Financial Capability And Asset Building In Social And Economic Development: Advancing The Sustainable Development Goals, David Ansong, Moses Okumu, Jin Huang`, Margaret S. Sherraden, Lissa Johnson, Li Zou

Center for Social Development Research

The concern for economic well-being undergirds most of the United Nations Sustainable Development Goals. This Perspective articulates an agenda for advancing those goals in resource-constrained countries by leveraging financial capability and asset-building (FCAB) strategies. It also specifies a role for financial technology (commonly called “FinTech”) in this work. The authors conclude with a call for better integrating FCAB and FinTech into plans for advancing the SDGs.

David Versus Godzilla: Bigger Stones, Jerry Ellig, Richard Williams

Dickinson Law Review (2017-Present)

For four decades, U.S. Presidents have issued executive orders requiring agencies to conduct comprehensive regulatory impact analysis (RIA) for significant regulations to ensure that regulatory decisions solve social problems in a cost-beneficial manner. Yet experience demonstrates that agency RIAs often fail to live up to the standards enunciated in executive orders and Office of Management and Budget (OMB) guidance. The Office of Information and Regulatory Affairs (OIRA) oversees agency compliance with the executive orders, but OIRA is about half the size it was when it was established in 1980. Regulatory agency staff outnumber OIRA staff by a ratio of 3600 …

The Future Of Work Now: Ai-Driven Transaction Surveillance At Dbs Bank, Thomas H. Davenport, Steven M. Miller

Research Collection School Of Computing and Information Systems

One of the most frequently-used phrases at business events these days is “the future of work.” It’s increasingly clear that artificial intelligence and other new technologies will bring substantial changes in work tasks and business processes. But while these changes are predicted for the future, they’re already present in many organizations for many different jobs. The job and incumbents described below are an example of this phenomenon. Steve Miller of Singapore Management University and I co-authored the story.

Encounters Between The Elderly And Law Enforcement: An Overview Of Mental Illness, Addictions, Victims And Criminals

Contemporary Southern Psychology

Abstract

The elderly population is growing dramatically throughout the world. Out of this growth comes an increase in the number of encounters between the aged and law enforcement. These encounters occur because of a variety of factors including mental illnesses and addictions. Furthermore, older adults may be victims as evidenced in different forms of abuse such as physical, emotional, or financial abuse. Sadly, some documentation exists that older adults are committing more crimes. Multiple reasons have been postulated for these crimes including poverty, jealousy, and boredom. All of these different situations with the aged have created an increase in the …

Will Ride-Hailing Enhance Mobility For Older Adults? A California Survey, Asha Weinstein Agrawal, Manish Shirgaokar, Aditi Misra, Martin Wachs, Bonnie Dobbs

Mineta Transportation Institute

Ride-hailing services such as Lyft and Uber offer a potential mobility option for the growing numbers of aging Californians who risk social and economic isolation if they cannot drive for health or financial reasons. They could also serve older adults who currently have mobility options but would prefer a ride-hailing alternative for at least some trips.

This study addressed whether and how older Californians use ride-hailing, as well as the potential of this travel mode to meet the needs of older adults now and in the coming decade. An online survey was completed by 2,917 California adults aged 55 and …

Information Selection And Literacy Competencies: The Visually Impaired Perspective On Loan Offers For Entrepreneurship, Priyo Subekti, Yanti Setianti, Syauqy Lukman, Hanny Hafiar

Library Philosophy and Practice (e-journal)

Often, we receive a tempting loan or financial offers from SMS e-mails. The offers would be more tempting and the messages are well-equipped with persuasive messages, when people need financial help. Such messages are also received by people with visual impairment and would require a certain information literacy capability for them to choose and filter these offers. This study attempts to dig information on how the visually impaired people would perceive loan/financial offers received from SMS and e-mails. We use a descriptive method with qualitative data extracted from in-depth interviews of the respondents. The respondents are visually impaired people that …

The Case For Preempting State Money Transmission Laws For Crypto-Based Businesses, Carol R. Goforth

Arkansas Law Review

Few industries are evolving as rapidly or as dramatically as those involving payment systems. The recent advent and spread of cryptocurrencies and associated trading platforms and exchanges, as well as ongoing improvements and innovations in FinTech generally, ensure that this is going to continue for the foreseeable future. Along with this rapid change has come a dynamic increase in the number and range of payment startups, a development that has been recognized as likely to redound to the benefit of consumers and the broader economy. The problem is simply that regulation is not keeping up with innovation.

Discretionary Dissemination On Twitter, Richard M. Crowley, Wenli Huang, Hai Lu

Research Collection School Of Accountancy

Using an unsupervised machine learning approach to analyze 12.8 million tweets posted by S&P 1500 firms from 2012 to 2016, we find that firms tweet more financial information around significantly negative or positive earnings announcements or accounting filings. Specifically, we observe a symmetric U-shaped relation between the number of financial tweets and the materiality of accounting information events. This relation is consistent with the theoretical prediction in Hummel et al. (2018) which assumes that managers are sensitive to their firm’s fundamental value. We document that this relation also holds for hyperlink usage in tweets about financial information around important events, …

Drinking Water Governance For Whom? An Institutional Analysis Of Rural Drinking Water Systems In New Mexico, Tucker Colvin

Geography ETDs

Rural community drinking water systems in New Mexico are facing many challenges, including a lack of personnel, deteriorating infrastructure, lack of funds, overly burdensome and confusing regulation, environmental concerns, and concerns over water rights. Governing agencies are creating vulnerability by making managers prioritize some issues and neglect others. Water systems designated a Mutual Domestic Water Consumers Associations are especially problematic because they are small and managed by volunteers but have as much regulatory burden as larger municipalities. I use the theory of institutional work to explain how an institution that was originally designed to help low-income and rural communities is …

Teaching About The Dark Web In Criminal Justice Or Related Programs At The Community College And University Levels., Scott H. Belshaw, Brooke Nodeland, Lorrin Underwood, Alexandrea Colaiuta

Journal of Cybersecurity Education, Research and Practice

Increasingly, criminal justice practitioners have been called on to help solve breaches in cyber security. However, while the demand for criminal justice participation in cyber investigations increases daily, most universities are lagging in their educational and training opportunities for students entering the criminal justice fields. This article discusses the need to incorporate courses discussing the Dark Web in criminal justice. A review of existing cyber-criminal justice programs in Texas and nationally suggests that most community colleges and 4-year universities have yet to develop courses/programs in understanding and investigating the Dark Web on the internet. The Dark Web serves as the …

Reducing Payment-Card Fraud, Chares R. Ross

Walden Dissertations and Doctoral Studies

Critical public data in the United States are vulnerable to theft, creating severe financial and legal implications for payment-card acceptors. When security analysts and managers who work for payment card processing organizations implement strategies to reduce or eliminate payment-card fraud, they protect their organizations, consumers, and the local and national economy. Grounded in Cressey’s fraud theory, the purpose of this qualitative single case study was to explore strategies business owners and card processors use to reduce or eliminate payment-card fraud. The participants were 3 data security analysts and 1 manager working for an international payment card processing organization with 10 …

The Verbal And Non-Verbal Indicators Of Deceit In Financial And Political Fraud: A Case Study Of Bernard L. Madoff, Chen Shui-Bien And Bo Xilai, Vivian Wu

Department of Conflict Resolution Studies Theses and Dissertations

From the earliest financial scams of the seventeenth century, through the headlinegrabbing Wall Street scandals of our time, financial fraud and embezzlement have damaged both domestic and global economic systems. Preventative measures are the best way to reduce fraud. Fraudsters are adaptive and will find ways to circumvent such measures. Detecting fraud is essential once the prevention mechanisms have failed. This dissertation investigated the inherent problems of financial fraud detection for high stake fraudsters in the corporate and political fields in the United States, China and Taiwan. Both verbal and non-verbal signs of deception were examined in the case studies …

The Impacts Of Open Grazing On The People Of Anambra South Senatorial Zone, Ephraim Izundu Udeagbala

Walden Dissertations and Doctoral Studies

AbstractOpen grazing is a main issue in Nigeria today, as Fulani herdsmen take farms by force with weapons like AK47s, which also affects the farmers of Anambra South Senatorial Zone. Further, there are different views on what open grazing is, which takes focus off its impacts that are detrimental to the people of the area. The purpose of this phenomenological study was to understand the impacts of open grazing on the farmers of Anambra South Senatorial Zone. The research question aligned with the purpose of the study and examined the impacts of open grazing on the farmers of Anambra South …

แบบจำลองการคาดคะเนปัจจัยที่เป็นข้อบ่งชี้ลักษณะอาชญากรรมลูกผสมในสังคมไทย, ดิเรกฤทธิ์ บุษยธนากรณ์

Chulalongkorn University Theses and Dissertations (Chula ETD)

การวิจัยเรื่อง แบบจำลองการคาดคะเนปัจจัยที่เป็นข้อบ่งชี้ลักษณะอาชญากรรมลูกผสมในสังคมไทย มีวัตถุประสงค์ในการวิจัยเพื่อ (1) ศึกษาปัญหาอาชญากรรมลูกผสมที่เป็นปัญหาสำคัญในสังคมไทย (2) สร้างแบบจำลองการคาดคะเนปัจจัยที่เป็นข้อบ่งชี้ลักษณะอาชญากรรมลูกผสมที่ใช้ในการจำแนก และอธิบายความสัมพันธ์และ/หรือหลักฐานในการยอมรับว่าเป็นอาชญากรรมลูกผสมในสังคมไทย และ (3) ศึกษาแนวทางในการป้องกันและแก้ไขปัญหาอาชญากรรมลูกผสมในสังคมไทย ผู้วิจัยใช้ระเบียบวิธีวิจัยแบบผสมผสานของการวิจัยเชิงปริมาณและเชิงคุณภาพ โดยเน้นการวิจัยเชิงปริมาณเป็นหลักสำคัญจากเจ้าหน้าที่ผู้ปฏิบัติงาน สำนักงานตำรวจแห่งชาติ และเจ้าหน้าที่ผู้ปฏิบัติงาน กรมสอบสวนคดีพิเศษ จำนวน 400 คน ซึ่งใช้วิธีการเลือกกลุ่มตัวอย่างจากการสุ่มกลุ่มตัวอย่างแบบง่าย เครื่องมือที่ใช้ในการวิจัยเป็นแบบสอบถามที่ผู้วิจัยสร้างขึ้น (IOC = 0.868, Reliability = 0.981) วิเคราะห์ข้อมูลโดยการหาค่า ความถี่ ร้อยละ ค่าเฉลี่ย ส่วนเบี่ยงเบนมาตรฐาน และวิเคราะห์ปัจจัยบ่งชี้ลักษณะอาชญากรรมลูกผสมในสังคมไทยโดยใช้ตัวแบบสมการเชิงโครงสร้าง ในส่วนของการวิจัยเชิงคุณภาพ ใช้เทคนิคการสัมภาษณ์เชิงลึกผู้ปฏิบัติงานระดับผู้บริหารหน่วยงานภาครัฐที่เกี่ยวข้องกับปัญหาอาชญากรรมลูกผสมในสังคมไทย จำนวน 15 คน ซึ่งใช้วิธีการเลือกกลุ่มตัวอย่างแบบเจาะจง เครื่องมือที่ใช้ในการวิจัยเป็นแบบสัมภาษณ์แบบกึ่งโครงสร้าง วิเคราะห์ข้อมูลโดยวิธีการวิเคราะห์เนื้อหา เพื่ออธิบายและยืนยันความถูกต้องของข้อมูลที่ได้จากการวิจัยเชิงปริมาณ รวมทั้งเป็นส่วนเสริมหรือส่วนเติมเต็มความสมบูรณ์ถูกต้องของงานวิจัย ผลการวิจัย พบว่า ปัญหาอาชญากรรมในสังคมไทยมีการปรับเปลี่ยนรูปแบบด้านปัญหาอาชญากรรมลูกผสมอยู่ในระดับมาก (ค่าเฉลี่ย = 4.18) ซึ่งเป็นอาชญากรรมมากกว่ารูปแบบเดียว ที่เกิดจากการผสมผสานกันระหว่างอาชญากรรมรูปแบบเดิมและอาชญากรรมรูปแบบใหม่ เป็นอาชญากรรมลูกผสมพื้นฐาน อาชญากรรมลูกผสมขั้นสูง อาชญากรรมลูกผสมอื่น ๆ และในอนาคต โดยปรากฏลักษณะสำคัญของปัญหาอาชญากรรมลูกผสมในมิติด้านต่าง ๆ ได้แก่ ผู้กระทำผิดหรืออาชญากรมีการรวมตัวกันเป็นเครือข่าย/องค์กรมากขึ้น ข้ามรัฐ/ไร้พรมแดน พึ่งพาเทคโนโลยี วิธีการที่หลากหลาย/ซับซ้อน ส่งผลกระทบในวงกว้าง ไม่จำกัดช่วงเวลาและสถานที่ สร้างการเลียนแบบ เข้าถึงเป้าหมายได้ง่าย ไม่จำเป็นต้องเผชิญหน้ากับเป้าหมาย คุ้มค่ามากที่สุดในการก่อเหตุต่อครั้ง เกี่ยวข้องกับการใช้ชีวิตประจำวัน ติดตามตัวผู้กระทำผิดมาลงโทษได้ยาก ทำให้สูญเสียบุคลากรและงบประมาณจำนวนมากในการปราบปราม ป้องกันและแก้ไข ซึ่งการสร้างแบบจำลองการคาดคะเนปัจจัยบ่งชี้ลักษณะอาชญากรรมลูกผสมในสังคมไทยตามสมมติฐาน มีความสัมพันธ์กับข้อมูลเชิงประจักษ์ (p-value = 0.881, Chi-square / df = 0.920, CFI = 0.95, GFI = 0.96, AGFI = 0.95, RMSEA = 0.000, SRMR = 0.040) สรุปได้ว่า ปัญหาอาชญากรรมลูกผสมในสังคมไทยได้รับอิทธิพลรวม …

Judgements Of Attributional Responsibility, Social Dominance Orientation, And The Insanity Defense., Stephanie S. Souter

Cal Poly Humboldt theses and projects

Issues of race, law, and mental health meet at a cross-section when it comes to cases involving the not guilty by reason of insanity (NGRI) plea in which the defendant is a member of a marginalized group. Although the duty of a juror is to reach a fair and unbiased verdict, the reality is that there are many ways that a person’s thoughts can be biased without them being aware of this (Bargh, 2001). This mock juror experiment (the first of its kind), investigated the role that Social Dominance Orientation (SDO) and attributional responsibility has in the success of NGRI …

Convenience Theory Of Cryptocurrency Crime: A Content Analysis Of U.S. Federal Court Decisions, Claire Nolasco Braaten, Michael S. Vaughn

Criminology and Criminal Justice Faculty Publications (Archived)

This article examines cryptocurrency cases decided in the U.S. District and Circuit Courts to determine the applicability of Gottschalk’s convenience theory of white collar crime to cryptocurrency crime litigation and to empirically analyze whether the conditions under which cryptocurrency offenses occurred show support for the convenience theory. Analysis of U.S. federal district and circuit court case law involving cryptocurrency crimes and fraud indicate support for the convenience theory of white-collar crime. Defendants in various schemes were motivated by financial gain, either for the company or for personal use. Their roles and positions in the businesses allowed them access to resources …

Annual Report Of The Indiana Universiy Maurer School Of Law Digital Repository, 2018/19, Richard Vaughan

Digital Repository Annual Reports

A brief annual report documenting the use and growth of the Indiana University Maurer School of Law, Jerome Hall Law Library, Digital Repository. Includes lists of the most downloaded documents and attached Excel spreadsheets of data.

The National Security Argument For Protection Of Domestic Industries, Kwok Hon, Leonard Cheng, Gregory W. Whitten, Jingbo Hua

PSEI/CERP Working Paper Series

Tracing the origin of the national security argument for protection of domestic industries to Adam Smith, Alexander Hamilton, and Friedrich List, we study its post-GATT applications with reference to Article XXI of the WTO. We compare the use of tariff, production/input subsidy, and government procurement as alternative instruments of protection from the perspective of economic efficiency and study the disapproval of inward FDI to gain insights into the underlying national security concerns. The case studies of a) the US tariffs on aluminum and steel, b) German disapproval of the acquisition of a technology firm Leifeld Metal Spinning by a Chinese …

Charter Schools At An Impasse: Evaluating America’S Charter School System, Katie Pope

Featured Research

Through an analysis of resources from the State Departments of Education and state education codes, I argue that levels of state regulation of charter schools differ in California, Arizona, Texas, Florida, and New York. Specifically, I demonstrate that this regulation can be classified as low, moderate, or high, depending on the language of the state’s educational legislation. I also analyze the racial diversity of each state’s charter school and public school sectors, using race as a proxy for income levels. This data is used to assess the educational outcomes of the different sectors. It is evident that charter schools are …

Perspectives On Community Policing Of Durban Juveniles Living On The Streets, Dena Cheng

Independent Study Project (ISP) Collection

The aim of this project is to critically analyze the structure and performance of the South African Police Service (SAPS) at the nexus of juvenile criminal justice and homelessness. Facing issues of social discord, legitimacy, and patterns of corruption following the era of apartheid, SAPS plays a critical role in both preventing as well as eliminating crime. Therefore, this project focuses on a particularly marginalized community, under-aged street children, since the treatment of youth crime and/or criminality in Durban serves as a microcosm of a larger system of practices implemented by SAPS. Through in-depth interviews with local social workers, a …

Effects Of Prison Program Participation On Recidivism Outcomes, Jordan Jakobs

Sociology & Criminal Justice Theses & Dissertations

Although the relationship between prison programs and recidivism has been extensively researched, few studies have examined the role of commitment as a part of social bond theory and its relationship to prison programs and recidivism. Based on a nationwide sample of 9,890 prisoners, the concept of commitment is used as a paradigm to understand whether completion of prison programs increases bonds of commitment to conventional activities thereby reducing the rate of recidivism. The analyses indicate that commitment improves recidivism outcomes for offenders who completed alcohol and drug treatment programs but not for those in vocational and educational programs. These results …

Accounting Education In Greece During The Gfc (2009-2016), Dimitrios V. Siskos

Publications

The structure of accounting education in Greece, and in the world, is facing nowadays many significant challenges since the global financial crisis has left behind many critical educational burdens. At the same time, there is an increase in accounting omissions and malpractices of ethics both in the public and in the private sector of Greece. These undoubtedly contributed to massive unemployment, high poverty rate, crime and other social ills experienced in the country. This motivated the study on restructuring accounting education by devising a new educational framework that can be applied to Greek universities and colleges with the purpose of …

A Review Of Trends And Issues Of Cybersecurity In Academic Libraries, Ifeoma Ajie

Library Philosophy and Practice (e-journal)

Cyber security is rapidly becoming an important aspect of ICT around the globe. In Nigeria there have been increase in the rate of cybercrime and various organizations have become targets of cyber criminals. Cybercrime can pose a high risk to the economy and security of a nation. The most common types of cybercrime committed in Nigerian academic libraries include hacking, cyber-theft, viruses and worms, spamming, financial fraud, identity theft, cyber and website cloning. This paper examines the effectiveness of electronic security systems also known as cyber security in academic libraries in Nigeria. The paper was introduced by understanding what security …