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Primetimes Newsletter, Winter 2008, Office Of Lifespan Studies

PrimeTimes Newsletter

PrimeTimes is the newsletter of the Office of Lifespan Studies in the College of Science at Coastal Carolina University.

Visualisation Of Critical Infrastructure Failure, W D. Wilde, M J. Warren

Australian Information Warfare and Security Conference

The paper explores the complexity of critical infrastructure and critical infrastructure failure (CIF), real life examples are used to discuss the complexity involved. The paper then discusses what Visualisation is and how Visualisation can be applied to a security situation, in particular critical infrastructure. The paper concludes by discussing the future direction of the research.

Recession-Proof Career: Forensic Accounting And It Auditing Financial Fraud Increases In Economic Recessions, Staff

Browse All News

No abstract provided.

In Search Of Market Discipline: The Case For Indirect Hedge Fund Regulation, Paul M. Jonna

San Diego Law Review

Part I of this Comment will provide an overview of hedge funds, describe the failure of direct regulation of hedge funds, and analyze the failure of free market restraints. Part II will discuss the theory of indirect regulation, compare and contrast it to direct hedge fund regulation, and apply the theory of indirect regulation to hedge funds. Part III will discuss the mechanics of the proposed indirect regulatory scheme which places the regulatory focus on market participants. This Part will also explain how pension funds fit into an indirect framework and then offer an international solution to the task of …

Electronic Tax Fraud - Are There "Sales Zappers" In Japan?, Richard Thompson Ainsworth

Faculty Scholarship

Although there is no public acknowledgement - in the press, in a court case, though any announcement by the Japanese National Tax Administration, or in any academic studies or papers - that Zappers and Phantom-ware are a fraud problem in Japan, a number of factors suggest that Japan may be very fertile ground for technology-assisted cash skimming fraud. Those factors include: (1) a high concentration of small to medium sized businesses; (2) the fact that the retail economy is highly cash-based; and (3) the high level of technology acceptance in the Japanese retail sector - electronic cash registers (ECRs) and …

Cdic Guarantees All Deposits Effective From October 7, 2008 To December 31, 2009, Taiwan: Central Deposit Insurance Corporation

Documents

No abstract provided.

The Circus Comes To Town: The Media And High-Profile Trials, David A. Sellers

Law and Contemporary Problems

No abstract provided.

Unfair Warning: Breach Notification In The Fcc’S Enhanced Telephone Records Safeguards, Stephen L. Markus

Cornell Journal of Law and Public Policy

No abstract provided.

How Corporate Lawyers Escaped Sarbanes-Oxley: Disparate Treatment In The Legislative Process, Brent J. Horton

South Carolina Law Review

No abstract provided.

Reforming Securities Litigation Reform: Restructuring The Relationship Between Public And Private Enforcement Of Rule 10b-5, Amanda A. Rose

Vanderbilt Law School Faculty Publications

Commentators have long debated how to reform the controversial Rule 10b-5 class action without pausing to ask whether the game is worth the candle. Is private enforcement of Rule lOb-5 worth preserving, or might we be better off with exclusive public enforcement? This fundamental but neglected question demands attention today more than ever. An academic consensus has emerged that the typical Rule 1Ob-5 class action cannot be defended on compensatory grounds. That leaves the oft-cited, but undertheorized, rationale that private enforcement is a "necessary supplement" to the securities fraud deterrence efforts of the SEC. When this justification is critically examined, …

The Unpublished Free Exercise Opinion In Jensen V. Quaring, Paul E. Mcgreal

Southern Illinois University Law Journal

Since they were opened to the public in March 2004, the Harry A. Blackmun Papers at the Library of Congress have provided a wealth of information about the United States Supreme Court and its landmark decisions. This Essay leaves the beaten path, focusing on an unpublished Opinion of the Court in the relatively unknown case Jensen v. Quaring. In the official United States Reports, Jensen is a summary disposition–the Court split four to four and so affirmed the lower court without opinion. The Blackmun Papers, however, show that the vote after oral argument was five to three to reverse …

Mid-Atlantic Ethics Committee Newsletter, Summer 2008

Mid-Atlantic Ethics Committee Newsletter

No abstract provided.

The Application Of Real World Rules To Banks In Online Games And Virtual Worlds, Daniela Rosette

University of Miami Business Law Review

No abstract provided.

The "Carrot" Approach To Accounting Standard Setting, Neal Newman

University of Miami Business Law Review

No abstract provided.

People V. Coughlin And Criticisms Of The Criminal Jury In Late Nineteenth-Century Chicago, Elizabeth Dale

UF Law Faculty Publications

The last decades of the nineteenth century and the first decades of the twentieth century are typically characterized as the era in which the criminal jury trial came to an end. Although criminal juries did not completely disappear, their role became smaller and smaller across that time frame. Most studies of this phenomenon attribute that decline to the rise of plea bargains in that same period. Specifically, these studies lead to the conclusion that institutional factors, such as case loads and the political pressure on elected prosecutors to be "tough on crime," made plea bargains an increasingly attractive option for …

The Carrot Approach To Accounting Standard Setting, Neal Newman

Faculty Scholarship

In December 2006, Conrad Hewitt, the chief accountant at the Securities and Exchange Commission (SEC), promised that the issue of complexity in accounting would be addressed early in 2007 and would be a leading focus of work by his office in 2007. The goal in financial reporting is to disseminate transparent, understandable, financial information that fairly presents the financial condition of the reporting company. Oftentimes, however the information public companies disseminate is overly complex, quagmired in legalistic form at the expense of true economic substance, and is devoid of conveying true, meaningful and understandable information regarding the company.

In this …

People V. Coughlin And Criticisms Of The Criminal Jury In Late Nineteenth-Century Chicago, Eizabeth Dale

Northern Illinois University Law Review

The last decades of the nineteenth century and the first decades of the twentieth century are often described as the era in which the criminal jury trial came to an end. Criminal juries did not completely disappear, of course, but their role became smaller in those decades. Studies of the phenomenon typically attribute that decline to the rise of plea bargains in that same period. These studies note that institutional factors, such as caseloads and the political pressure on elected prosecutors to be "tough on crime," made plea bargains an increasingly attractive option for the State, and conclude from this …

Enhancing Information And Data Security: A Never Ending Quest, Knowledge@Smu

Knowledge@SMU

Since January 2005, according to the Piracy Rights Clearinghouse, in the US alone there have been data security breaches involving over 218 million records containing sensitive personal information. People whose personal records are compromised are at risk for identity theft and financial fraud. Singapore Management University’s School of Information Systems (SIS) is spearheading research on state-of-the-art technologies and solutions to secure IT infrastructure, protect confidential information for businesses and individuals, and build trust among all parties.

New Rights And Remedies: The Federal Crime Victims' Rights Act Of 2004, David E. Aaronson

Pace Law Review

No abstract provided.

Virtual Aesthetics And Ethical Communication: Towards Virtuous Reality Design, David Williams

All Theses

This thesis argues that ethics can and should be applied to Second Life avatar design and behavior. Second Life is a unique virtual reality due to its connection to the physical world primarily through financial devices. Users buy and sell virtual and physical goods over these networks; the avatar, it is argued, is the primary instrument for persuasion in these contexts. Avatars facilitate a virtual aesthetic that is primarily 'natural.' By creating aesthetic avatars, the developers of Second Life enable audiences to affectively associate with other 'residents.' Not only is the avatar designed for aesthetic appeal, but it enables users …

Data Mining Techniques For Fraud Detection, Rekha Bhowmik

Annual ADFSL Conference on Digital Forensics, Security and Law

The paper presents application of data mining techniques to fraud analysis. We present some classification and prediction data mining techniques which we consider important to handle fraud detection. There exist a number of data mining algorithms and we present statistics-based algorithm, decision tree-based algorithm and rule-based algorithm. We present Bayesian classification model to detect fraud in automobile insurance. Naïve Bayesian visualization is selected to analyze and interpret the classifier predictions. We illustrate how ROC curves can be deployed for model assessment in order to provide a more intuitive analysis of the models.

Keywords: Data Mining, Decision Tree, Bayesian Network, ROC …

Graduate Alumnus: Outstanding Graduate Alumni Awards - Class Of 2008, Graduate School Of Eastern Illinois University

Graduate Alumnus

Since 1951 Eastern has offered advanced study

with master’s programming. Since that first

offering thousands of students have earned

graduate degrees, and EIU graduate alumni

have changed the world we live in. In 2005

EIU celebrated more than 50 years of graduate

education by honoring 50 graduate alumni

as Outstanding Graduate Alumni. That same

year the Graduate Alumni Advisory Board was

created and met for the first time. Since those

initial 50 honorees, the Graduate Alumni

Advisory Board, the Graduate School, and EIU’s

graduate programs have continued to honor

the achievements and accomplishments of our

graduate alumni every year.

Too Close For Comfort: The Potential Dilemma Facing The Securities And Exchange Commission And The Public Accounting Oversight Board, David H. Roberts

Pace Law Review

No abstract provided.

Lanthorn, Vol. 42, No. 52, March 24, 2008, Grand Valley State University

Volume 42, July 12, 2007 - June 12, 2008

Lanthorn is Grand Valley State's student newspaper, published from 1968 to the present.

Comparing Information Assurance Awareness Training For End-Users: A Content Analysis Examination Of Air Force And Defense Information Systems Agency User Training Modules, John W. Frugé

Theses and Dissertations

Today, the threats to information security and assurance are great. While there are many avenues for IT professionals to safeguard against these threats, many times these defenses prove useless against typical system users. Mandated by laws and regulations, all government agencies and most private companies have established information assurance (IA) awareness programs, most of which include user training. Much has been given in the existing literature to laying out the guidance for the roles and responsibilities of IT professionals and higher level managers, but less is specified for "everyday" users of information systems. This thesis attempts to determine the content …

Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Confidence In The Nonprofit Sector Through Sarbanes-Oxley-Style Reforms, Joseph Mead

Law Faculty Articles and Essays

Over the past several years, the nonprofit sector suffered a series of highly visible scandals that shook the public's confidence in charitable organizations. Concerned politicians and nonprofit leaders responded with a variety of reforms inspired by the Sarbanes-Oxley Act. The Note focuses on three such reforms: requiring nonprofit officers certify financial statements, mandating audits of nonprofits' financial statements, and imposing independent audit committees on nonprofit boards of directors. This Note argues that, contrary to the conclusions of many commentators, these reforms will provide a net benefit to the nonprofit sector by increasing donor confidence while imposing minimal costs.

Confidence In The Nonprofit Sector Through Sarbanes-Oxley-Style Reforms, Joseph Mead

Michigan Law Review

Over the past several years, the nonprofit sector suffered a series of highly visible scandals that shook the public's confidence in charitable organizations. Concerned politicians and nonprofit leaders responded with a variety of reforms inspired by the Sarbanes-Oxley Act. The Note focuses on three such reforms: requiring nonprofit officers certify financial statements, mandating audits of nonprofits' financial statements, and imposing independent audit committees on nonprofit boards of directors. This Note argues that, contrary to the conclusions of many commentators, these reforms will provide a net benefit to the nonprofit sector by increasing donor confidence while imposing minimal costs.

Dealing With The Malicious Insider, Andy Jones, Carl Colwill

Australian Information Security Management Conference

This paper looks at a number of issues relating to the malicious insider and the nature of motivation, loyalty and the type of attacks that occur. The paper also examines the changing environmental, social, cultural and business issues that have resulted in an increased exposure to the insider threat. The paper then discusses a range of measures that can be taken to reduce both the likelihood of an attack and the impact that such an attack may have. These measures should be driven by focused and effective risk management processes.

Focus, Vol. 4 No. 2, March/April 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.