Digital Commons Network^™

Newsroom: Rwu Law Team To Lead National Center For Victims Of Crime, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Questions For The Record For Secretary Timothy Geithner From The Congressional Oversight Panel, Timothy F. Geithner, United States: Congress: Congressional Oversight Panel (Cop)

Documents

No abstract provided.

Effects Of Official Sports Sponsorship On Firm Market Liquidity And Risk, Robert Dale Evans Jr.

Electronic Theses and Dissertations Archive

Although there has been an increased interest in the connection between marketing expenditures and its contribution to strengthening firm financial metrics, there are few studies examining the changes to those firm financial metrics following firm adoption of a specific marketing strategy, in this case, firm adoption of an official sports sponsorship. Investments in official sports sponsorships are decidedly strategic activities that require the utilization of firm financial and human resources in an environment that is external to the firm.As explained by Srivastava, Shervani, and Fahey (1998), market-based assets arise from the commingling of firm resources with entities external to the …

The Unjustified Judicial Creation Of Class Certification Merits Trials In Securities, Michael J. Kaufman, John M. Wunderlich

University of Michigan Journal of Law Reform

The class action device is vital to deterring securities fraud and remedying its victims, who almost never suffer losses sufficient to justify an individual suit. Nonetheless, the federal courts have begun to convert the class certification process into a premature trial on the merits, thereby precluding victims of securities fraud from pursuing otherwise valid claims of financial wrongdoing. In particular, in a series of important decisions, the federal courts have required plaintiffs to prove the essential elements of their securities fraud claims at the preliminary class certification stage.

This Article demonstrates why this trend should end. The judicial creation of …

Economic Writing On The Pressing Problems Of The Day: The Roles Of Moral Intuition And Methodological Confusion, Julie A. Nelson

Economics Faculty Publication Series

Economists are often called on to help address pressing problems of the day, yet many economists are uncomfortable about disclosing the values that they bring to this work. This essay explores how an inadequate understanding of the role of methodology, as related to ethics and human emotions of concern, underlies this reluctance and compromises the quality of economic advice. The tension between caring about the problems, on the one hand, and writing within the existing culture of the discipline, on the other, are illustrated with examples from U.S. policymaking, behavioral economics, and the economics of climate change and global poverty. …

Fincen Mortgage Loan Update April 1 - June 30, 2010, United States: Department Of The Treasury: Financial Crimes Enforcement Network (Fincen)

Documents

No abstract provided.

Online Gaming: Prohibition Vs. Regulation, Andrew Montgomery

UNLV Theses, Dissertations, Professional Papers, and Capstones

Since online gaming began in 1995, the industry has been unsettled. Despite online gaming being viewed as illegal by the United States government, revenues generated from players in the U.S. grew consistently and rapidly from 1995 to 2006. U.S. lawmakers believed they clarified the legality issue by passing the Unlawful Internet Gambling Enforcement Act in 2006 (UIGEA); however, this legislation did little to discourage people in the U.S. from engaging in online gambling. U.S. lawmakers have long debated prohibition vs. regulation of the industry. Given the apparent ineffectiveness of online gaming prohibition via UIGEA, lawmakers favoring legalization and regulation of …

Structural Model Of Effects Of Cultural Factors On Escalation Of Commitment Through Antecedents, Agency, And Negative Framing Effects, Woo-Sik Danny Choi

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this study was to identify and measure the effects of Hofstede‟s cultural factors on escalation of commitment for hospitality managers among American and Chinese managers. Typical cultural factors include power distance, uncertainty avoidance, individualism and collectivism, masculinity and femininity, and orientation. Escalation of commitment refers to making decisions in risky circumstances. First, the effect of cultural factors on escalation of commitment was measured through antecedents (mediator variables). Second, the first effect of antecedents on escalation of commitment was measured through agency and negative framing effects. Structural equation modeling (SEM) found significant relationships between cultural factors and mediator …

An Analytical Study Of It Security Governance And Its Adoption On Australian Organisations, Tanveer A. Zia

Australian Information Security Management Conference

Contemporary organisations are at infancy stages of adopting IT governance processes in Australia. Organisations who have adopted these processes underestimate the security processes within the governance framework. If the security processes are designed, they are often flawed with operational level implementation. This study investigates IT security governance broadly and in Australian organisations specifically. The objective of this study is to bring the local organisations in alignment with international standards and frameworks in terms of integration of information security, IT audits, risks and control measures. A survey of selected organisations is completed and results are presented in this paper identifying the …

2010 Performance And Accountability Report, United States: Federal Housing Finance Agency (Fhfa)

Documents

Contains message from the FHFA Acting Director, the 2010 Fiscal Year Performance and Accountability Report, Management's Discussion/Analysis, Performance Section, Financial Section, and Appendix.

Department Of Justice Letter To The Fcic, 2, Ronald Weich

Documents

No abstract provided.

Acuta Journal Of Telecommunications In Higher Education

ACUTA Journal

In This Issue

Trend Tracker

Future Web APPs: Reinventing the Nature of Higher Education

Security ls High Priority at Ohio State

Making the Most of Mobile Communications

What Do Students Want?

lnstitutional Excellence Award

Interview

President's Message

From the Executive Director

Q&A from the CIO

Human Trafficking Is Used For Recruiting Terrorists, Bekir Cinar

Annual Interdisciplinary Conference on Human Trafficking: 2nd (2010)

Human trafficking is defined as "it involves the exploitation of people through force, coercion, threat, or deception and includes human rights abuses such as debt bondage, deprivation of liberty, or lack of control over freedom and labor" (Unclassified 2005). According to the Protocol (UN Protocol to Prevent, Suppress and Punish Trafficking in Persons, especially Women and Children) Human trafficking defines as "illegal trade of human beings, through abduction, the use or threat of force, deception, fraud, or 'sale' for the purposes of sexual exploitation or forced labor" (Unclassified 2005). It is clear that human trafficking is an illegal …

The Quaestor Quarterly Fall 2010, Institute Audit, Compliance & Advisement

RIT Digital Archives

No abstract provided.

The Fox And The Ostrich: Is Gaap A Game Of Winks And Nods?, Arthur Acevedo

Transactions: The Tennessee Journal of Business Law

No abstract provided.

Enforcing International Corrupt Practices Law, Paul D. Carrington

Michigan Journal of International Law

This Essay strives to advance the current international movement to deter the transnational corrupt practices that have long burdened the global economy and weakened governments, especially in "developing" nations. Laws made in the last decade to address this longstanding global problem have not been effectively enforced. Described here are the moderately successful efforts in the United States since 1862 to reward private citizens serving as enforcers of laws prohibiting corrupt practices. It is suggested that this American experience might be adapted by international organizations to enhance enforcement of the new public international laws.

Auditor Reputation And Earnings Management: International Evidence From The Banking Industry, Kanagaretnam Kiridaran, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management in banks. We find that both auditor type and auditor industry specialization moderate benchmark-beating (loss-avoidance and just-meeting-or-beating prior year’s earnings) behavior in banks. In addition, we find that once auditor type and auditor industry specialization are included in the same tests, only auditor industry specialization has a significant impact on constraining benchmark-beating behavior. In separate tests related to income-increasing …

The Lion Awakens: The Foreign Corrupt Practices Act - 1977 To 2010, Michael B. Bixby

San Diego International Law Journal

This Article discusses the history, purposes and provisions of the Foreign Corrupt Practices Act, and traces its use and enforcement activity from 1977 to the present. This once little-used law has in recent years become the focus of aggressive activity by both the U.S. Department of Justice and the Securities and Exchange Commission. The manuscript also includes numerous charts reporting on key cases and enforcement activities over the last thirty-three years by the DOJ and SEC, as well as other information and statistics regarding the Foreign Corrupt Practices Act.

Accounting In Economic Recovery And Reform, September 30-October 2, 2010, Columbus, Ohio, Accounting Hall Of Fame, Academy Of Accounting Historians

Accounting Hall of Fame Brochures

No abstract provided.

Testimony By Benjamin B. Wagner Before The Fcic, Benjamin B. Wagner

Documents

No abstract provided.

Testimony Of U.S. Attorney Of Flordia Wifredo A. Ferrer Before The Fcic, Wilfredo A. Ferrer

Documents

No abstract provided.

Usa V. Terrance Stradford

2010 Decisions

USDC for the District of New Jersey

What Does Speed Have To Do With It?: An Analysis Of The Seventh Circuit's Application Of The Speedy Trial Act, Meagan S. Winings

Seventh Circuit Review

A defendant's right to a speedy trial is ensured by the Sixth Amendment to the Constitution, as well as the Speedy Trial Act. The right was created to prevent oppressive pretrial incarceration, to minimize anxiety and concern of the accused, and to limit the possibility that the defense will be impaired. The Speedy Trial Act is to be interpreted in light of this purpose; however, the Seventh Circuit, along with the other circuits and the Supreme Court, has deviated from this principle.

The Seventh Circuit has applied the excludable days exception within the Speedy Trial Act so liberally as to …

Financial Fraud And Guerrilla Violence In Missouri's Civil War, 1861-1865., Christopher Phillips

Civil War Book Review

Looking at Warfare through New Lenses

Editorial Civil War Scholarship Remains In Capable Hands, Nathan A. Buman

Civil War Book Review

Civil War Scholarship Remains in Good Hands

The Rise In Elder Bankruptcy Filings And Failure Of U.S. Bankruptcy Law, John A. E. Pottow

Law & Economics Working Papers

Recent empirical legal scholarship on the consumer bankruptcy system has uncovered a marked rise in the proportion of elder Americans filing for relief under the Bankruptcy Code. But these studies have not probed the reasons behind that rise, an omission this Article seeks to address. Professor John Pottow and colleagues recently assembled the new dataset of the Consumer Bankruptcy Project (CBP), the largest national sample of consumer debtors in this country, which he uses to explore the sources of elder bankruptcy. The findings are both striking and ominous. While multiple factors, such as health problems and medical debts, contribute to …

Detecting Money Laundering And Terrorism Financing Activity In Second Life And World Of Warcraft, Angela S M Irwin, Jill Slay

International Cyber Resilience conference

In recent years there has been much debate about the risks posed by virtual environments. Concern is growing about the ease in which virtual worlds and virtual reality role-playing games such as Second Life and World of Warcraft can be used for economic crimes such as financially motivated cybercrime, money laundering and terrorism financing. Currently, virtual environments are not subject to the strict financial controls and reporting requirements of the real world, therefore, they offer an excellent opportunity for criminals and terrorism financers to carry out their illegal activities unhindered and with impunity. This paper demonstrates the need for suitable …

Agenda For Financial Crisis Inquiry Commission Telephonic Business Meeting On Tuesday March 16, 2010, Phillip Angelides, Bill Thomas, Gary Cohen, Thomas Greene, Scott Ganz, Brooksley Born, Byron Stephen Georgiou, Bob Graham, Keith Hennessey, Douglas Holtz-Eakin, Heather Murren, John W. Thompson, Peter J. Wallison

Documents

Attached are the minutes to this document

Illicit Associations In The Global Political Economy: Courtesan Politics, Arms Trafficking And International Security, Khatchik Derghoukassian

Open Access Dissertations

The accelerated trend of globalization has transformed the traditional role of the state. According to James Mittelman and Robert Johnston, the state is engaged in a courtesan role, which consists in shifting from serving citizens to acting as tacit partners in market relations, including with globally organized criminal groups. Building on the concept of the courtesan role of the state, this study addresses: (a) the general question of direct and indirect connections of states with illicit transactions in the post-Cold War, with a special attention to arms trafficking; (b) the reaction of the United States, as the remaining unique superpower, …

Internet Governance: A Developing Nation’S Call For Administrative Legal Reform, Surya Mani Tripathi, Anshu Pratap Singh, Dipa Dube

International Journal of Legal Information

The internet has emerged as a reservoir of information and has pushed the world to evolve into a global village. Increased communication across political, social and economic barriers has created a virtual society of its own. This networked society poses considerable challenges for Internet Governance. The Internet Corporation for Assigned Names and Numbers (ICANN) is the institution responsible for the internet management. ICANN has been at the center of the debates over global governance of the internet. Key concerns raised in these debates involve the legitimacy of institutions as well as the participation of developed and developing nations in Internet …