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2001

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Current Professional Issues: What Are The Most Important Issues Currently Challenging The Profession?, American Institute Of Certified Public Accountants (Aicpa) Nov 2001

Current Professional Issues: What Are The Most Important Issues Currently Challenging The Profession?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Physical Losses In Cyberspace, Hazel Glenn Beh Oct 2001

Physical Losses In Cyberspace, Hazel Glenn Beh

Connecticut Insurance Law Journal

No abstract provided.


United States V. Jarvis Jul 2001

United States V. Jarvis

2001 Decisions

USDC for the Western District of Pennsylvania


Infotech Update, Volume 9, Number 4, July/August 2001, American Institute Of Certified Public Accountants. Information Technology Section Jul 2001

Infotech Update, Volume 9, Number 4, July/August 2001, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Aggregation, Auctions, And Other Developments In The Selection Of Lead Counsel Under The Pslra, Jill E. Fisch Jul 2001

Aggregation, Auctions, And Other Developments In The Selection Of Lead Counsel Under The Pslra, Jill E. Fisch

Law and Contemporary Problems

No abstract provided.


Designing, Implementing And Assessing A Financial Education Curriculum In The Juvenile Justice Commission, Kathleen Kelley Michalowski May 2001

Designing, Implementing And Assessing A Financial Education Curriculum In The Juvenile Justice Commission, Kathleen Kelley Michalowski

Theses and Dissertations

The purpose of the project is to determine the effectiveness of a financial education curriculum on the understanding and application of financial resources to begin a financial plan for the future. This study will provide insight into the current financial practices and beliefs of incarcerated youth in the State of New Jersey and the impact the financial education curriculum has on the reliance of State aid and welfare.

The data was collected through a pen and pencil survey, informal interviews and record abstraction. The sample was derived from five New Jersey Juvenile Justice Commission programs and institutions. The sample was …


Role Of Lawyers In The Fight Against Money Laundering: Is A Reporting Requirement Appropriate, The;Legislative Reform, Katrina R. Abendano May 2001

Role Of Lawyers In The Fight Against Money Laundering: Is A Reporting Requirement Appropriate, The;Legislative Reform, Katrina R. Abendano

Journal of Legislation

No abstract provided.


April 2001, Inland Empire Business Journal Apr 2001

April 2001, Inland Empire Business Journal

Inland Empire Business Journal

DEPARTMENTS AND COLUMNS

AT DEADLINE

COMMENTARY/EDITORIAL

GETTING ORGANIZED

CORPORATE PROFILE

CORNER ON THE MARKET

CLOSE UP

COMPUTERS/SOFTWARE

EMPLOYERS GROUP

MANAGING

LAW

LIST: TOP HMOs

LIST: TOP PPOs

RESTAURANT REVIEW

LIST: INDEPENDENT BANKS

LIST: INLAND EMPIRE MALL$

DUFF & PHELPS, LLC STOCK SHEET

DESERT BUSINESS JOURNAL

EXECUTIVE TIME OUT

WINE REVIEW

STATLER'S BEST BETS

MANAGER'S BOOKSHELF

RESOURCE DIRECTORY

CALENDAR

NEWS AND FEATURES

NEWS AND FEATURES

New Merger Combines Corona America Financial and TotaiFunding.com .. 4

"Call Point" -a One-Stop Service Designed by Employers for Employers 4

D. Linn Wiley is Named to L.A. Fed Board .............................................. 14

Third Annual Unbounded Thinkers …


Legislating U.S. Data Privacy In The Context Of National Identification Numbers: Models From South Africa And The United Kingdom, R. Brian Black Apr 2001

Legislating U.S. Data Privacy In The Context Of National Identification Numbers: Models From South Africa And The United Kingdom, R. Brian Black

Cornell International Law Journal

No abstract provided.


Willie Sutton Is On The Internet: Bank Security Strategy In A Shared Risk Environment, Eugene M. Katz, Theodore F. Claypoole Apr 2001

Willie Sutton Is On The Internet: Bank Security Strategy In A Shared Risk Environment, Eugene M. Katz, Theodore F. Claypoole

North Carolina Banking Institute

No abstract provided.


United States V. Youla Feb 2001

United States V. Youla

2001 Decisions

USDC for the District of Delaware


Progress Notes, Lehigh Valley Health Network Feb 2001

Progress Notes, Lehigh Valley Health Network

Progress Notes

No abstract provided.


Regulation Of Online Pharmacies: A Case For Cooperative Federalism, Sara E. Zeman Jan 2001

Regulation Of Online Pharmacies: A Case For Cooperative Federalism, Sara E. Zeman

Annals of Health Law and Life Sciences

Ms. Zeman examines the regulatory challenges and responses arising from online pharmacies. In particular, Ms. Zeman discusses the roles taken by the States' attorney general offices, the States' legislatures, and the pharmaceutical industry itself, to ensure protection for those consumers seeking health care via the Internet.


An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand Jan 2001

An Experimental Assessment Of Business Students' Performance: Recognizing Risk Factors Associated With Misappropriation Of Assets, Kathryn A.S. Lancaster, Carolyn A. Strand

Accounting

This paper reports the results of a study that was conducted to investigate the performance of senior-level business students as it pertains to recognizing certain clues or risk factors that are frequently associated with the misappropriation of entity assets. Based on three of the risk factors identified in SAS No. 82, an experiment was used to examine differences in performance based on academic major, fraud-specific knowledge, and certain experiences of the students. The primary contributions of this study are the discovery that: (1) an increasing number of risk factors; (2) knowledge accumulated in an accounting curriculum; (3) reading additional articles …


Crimes / Identity Theft: Supporting Victims In Recovering From The Crime Of The Information Age, Jerilyn Stanley Jan 2001

Crimes / Identity Theft: Supporting Victims In Recovering From The Crime Of The Information Age, Jerilyn Stanley

McGeorge Law Review

No abstract provided.


A Proposal For Removing Road Blocks From The Information Superhighway By Using An Integrated International Approach To Internet Jurisdiction, Catherine P. Heaven Jan 2001

A Proposal For Removing Road Blocks From The Information Superhighway By Using An Integrated International Approach To Internet Jurisdiction, Catherine P. Heaven

Minnesota Journal of International Law, Vols 1-28:1 (1992-2019)

No abstract provided.


Criminal Procedure: Pretrial, Trial And Appeal, M. Scott Barnard Jan 2001

Criminal Procedure: Pretrial, Trial And Appeal, M. Scott Barnard

SMU Law Review

No abstract provided.


Real World Pressures On Professionalism, Thomas D. Morgan Jan 2001

Real World Pressures On Professionalism, Thomas D. Morgan

University of Arkansas at Little Rock Law Review

No abstract provided.


The Sec, The Audit Committee Rules, And The Marketplaces: Corporate Governance And The Future, Helen S. Scott Jan 2001

The Sec, The Audit Committee Rules, And The Marketplaces: Corporate Governance And The Future, Helen S. Scott

Faculty Articles

The “Audit Committee Rules” (the Audit Rules) comprise an integrated set of regulations issued by the Securities Exchange Commission (the SEC), the marketplaces, and the accounting profession. The genesis of the Audit Rules was a determination by the SEC that the quality of the financial data reported by companies with publicly traded securities was susceptible to distortion (intentional or otherwise) in response to the pressures of the new, increasingly volatile and demanding marketplace. The SEC further determined that altering the information flow and relationships within a company and between the company and its outside auditors could minimize this potential for …


Back Matter Jan 2001

Back Matter

Seidman Business Review

No abstract provided.


Session Law 01-045, Florida Senate & House Of Representatives Jan 2001

Session Law 01-045, Florida Senate & House Of Representatives

Staff Analyses & Legislative Documents

No abstract provided.


Criminal Law In Cyberspace, Neal K. Katyal Jan 2001

Criminal Law In Cyberspace, Neal K. Katyal

Georgetown Law Faculty Publications and Other Works

Two of the most talked-about crimes of the year, the ILoveYou computer worm and the denial of service attacks on Yahoo, eBay, and ETrade, suggest that a new form of crime is emerging: cybercrime. Thousands of these crimes occur each year, and the results are often catastrophic; in terms of economic damage, the ILoveYou worm may have been the most devastating crime in history, causing more than $11 billion in losses.

This paper asks how cybercrime is best deterred. It identifies five constraints on crime - legal sanctions, monetary perpetration cost, social norms, architecture, and physical risks - and explains …


Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2001

Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


E-Business Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

E-Business Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Webtrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants Jan 2001

Webtrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Protecting Privacy With Deceptive Trade Practices Legislation , Jeff Sovern Jan 2001

Protecting Privacy With Deceptive Trade Practices Legislation , Jeff Sovern

Fordham Law Review

No abstract provided.


Safeguarding Juror Privacy: A New Framework For Court Policies And Procedures, Paula Hannaford-Agor Jan 2001

Safeguarding Juror Privacy: A New Framework For Court Policies And Procedures, Paula Hannaford-Agor

Faculty Publications

This article briefly discusses the difficulty courts face in balancing the privacy of citizens summoned for jury service with the rights of litigants and the public to information about those individuals. I propose that focusing on the content of the information re­quested of prospective jurors and the purposes for which juror infor­mation is used by courts provides a more helpful analysis than the legal framework traditionally employed in case law. Specifically, I argue that distinguishing between information that is relevant and information that is not relevant to the fairness or im­partiality of prospective jurors should be the primary analytical framework …


An Exploration Of Middle And High School Students' Perceptions Of Deviant Behavior When Using Computers And The Internet., Annie Jean Harris Daniel Jan 2001

An Exploration Of Middle And High School Students' Perceptions Of Deviant Behavior When Using Computers And The Internet., Annie Jean Harris Daniel

LSU Historical Dissertations and Theses

If the current trend continues, the use of computer technologies and the Internet will increase for teaching and education. It is urgent that researchers study computer and Internet deviance. The purpose of this study was to explore middle and high school students' perceptions of deviant behavior when using computers and the Internet. The target population for this study was middle and high school students. The accessible population included all students who attended a middle or high school in the East Baton Rouge Parish School which has computers that are capable of accessing the Internet (1,150 students---575 middle school students and …


Privacy And Power: Computer Databases And Metaphors For Information Privacy, Daniel J. Solove Jan 2001

Privacy And Power: Computer Databases And Metaphors For Information Privacy, Daniel J. Solove

GW Law Faculty Publications & Other Works

Journalists, politicians, jurists, and legal academics often describe the privacy problem created by the collection and use of personal information through computer databases and the Internet with the metaphor of Big Brother - the totalitarian government portrayed in George Orwell's Nineteen Eighty-Four. Professor Solove argues that this is the wrong metaphor. The Big Brother metaphor as well as much of the law that protects privacy emerges from a longstanding paradigm for conceptualizing privacy problems. Under this paradigm, privacy is invaded by uncovering one's hidden world, by surveillance, and by the disclosure of concealed information. The harm caused by such invasions …


The Acquiescent Gatekeeper: Reputational Intermediaries, Auditor Independence And The Governance Of Accounting, John C. Coffee Jr. Jan 2001

The Acquiescent Gatekeeper: Reputational Intermediaries, Auditor Independence And The Governance Of Accounting, John C. Coffee Jr.

Faculty Scholarship

The role of "gatekeepers" as reputational intermediaries who can be more easily deterred than the principals they serve has been developed in theory, but less often examined in practice. Initially, this article seeks to define the conditions under which gatekeeper liability is likely to work – and, correspondingly, the conditions under which it is more likely to fail. Then, after reviewing the recent empirical literature on earnings management, it concludes that the independent auditor does not today satisfy the conditions under which gatekeeper liability should produce high law compliance. A variety of explanations – poor observability, implicit collusion, and high …