Digital Commons Network^™

An Information Security Awareness Capability Model (Isacm), Robert Poepjes, Michael Lane

Australian Information Security Management Conference

A lack of information security awareness within some parts of society as well as some organisations continues to exist today. Whilst we have emerged from the threats of late 1990s of viruses such as Code Red and Melissa, through to the phishing emails of the mid 2000’s and the financial damage some such as the Nigerian scam caused, we continue to react poorly to new threats such as demanding money via SMS with a promise of death to those who won’t pay. So is this lack of awareness translating into problems within the workforce? There is often a lack of …

Using Benford’S Law To Detect Financial Fraud, Nsaif Jasim ‎Aljbwry, Salah Hadi Mohammed Al-Khalidi

Journal of Economics and Administrative Sciences

Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent …

Fair Funds And The Sec's Compensation Of Injured Investors, Verity Winship

Florida Law Review

The Fair Fund provision of Sarbanes-Oxley allows the SEC to distribute money penalties to injured investors, heralding a new compensatory role for the agency. The SEC has announced that it will direct money to injured investors whenever possible, but has not articulated clear priorities. This Article fills the gap by introducing terms of debate and proposing a framework for the SEC’s exercise of its discretion.

The Article introduces the concept of “public class counsel,” a public actor that has the dual function of deterrence and victim compensation. The concept describes—and suggests limits to—the SEC’s role in a system in which …

Comment Letters On Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 201, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Supreme Court's Theory Of The Fund, William Birdthistle

All Faculty Scholarship

Just as the firm has long served as the foundational molecule of the U.S. capitalist economy, theories of the firm have for more than a century dominated legal and economic discourse. Ever since Ronald Coase published The Nature of the Firm in 1937 and asked why firms should exist in an efficient market, classicists and neoclassicists have competed to develop theories — predominantly managerialist and contractual — that best explain the structure and behavior of business organizations.

The investment fund, by contrast, has languished at the margins of corporate theory, relegated as simply a minor, if somewhat curious, example of …

The Evf Model: A Novel Framework For Understanding Gambling And, By Extension, Poker, Arthur S. Reber

UNLV Gaming Research & Review Journal

There are several senses in which the term gambling is used. All have liabilities, problems that have muddied the waters in scientific research, generated conflicting legal decisions, compromised debates over ethical and moral issues, and have led to uneven legislation. Here, a novel framework for the term is offered, based on two continuous variables: a) the Expected Value (EV) of any arbitrary game and, b) the inherent Flexibility (F) of that game. This EVF model produces a classification system for all the enterprises that can or have been called gambling. It is one that allows for more measured decisions to …

Towards Understanding Africa’S International Criminal Organizations As An Emerging Industry In A Globalizing World, Samuel Ezeanyika, Charles Ubah

African Journal of Criminology and Justice Studies

This paper is an assessment of the impacts and ramifications of International Criminal Organizations (ICOs) as they evolve into a contemporary organized industry in the globalizing arena. The ongoing shift of corporations moving from the national to the global stage has generally overlooked the resulting emergence of a single international market for ICOs. It is a truism that the state, as a result of this trend, has been compelled to yield significant authority over its sovereign domains, thus resulting in power shift from it to private actors. In this new international order, multinational corporations (MNCs) have remained the symbol of …

The State Of Private Security Companies In Trinidad And Tobago: Towards The Development Of A Governance System, David Anyanwu

African Journal of Criminology and Justice Studies

Increasingly throughout the Caribbean, more commercial and non-militarized kinds of private security comprise security governance today. The escalating spate of serious crimes – mostly at the urban level, coupled with the inability of traditional law enforcement to contain heightened criminality has worsened the growing feeling of insecurity felt by CARICOM citizens. Recent statistics suggest that the number of companies providing security services has grown considerably, and this dramatic growth of the private security industry definitely deserves further attention. While at the international stage, initiatives have and continue to advocate for stricter controls of these companies and their operations, the state …

Closing Pandora's Box: Proposing A Statutory Solution To The Supreme Court's Failure To Adequately Protect Property, Ryan Merriman

BYU Law Review

No abstract provided.

"The Crescent" Student Newspaper, October 17, 2012, George Fox University Archives

"The Crescent" Student Newspaper

Student newspaper of George Fox University.

The Good 5 Cent Cigar (10/16/2012), University Of Rhode Island

The Good 5 Cent Cigar (Student Newspaper Archives)

This is a digitized, downloadable version of the University of Rhode Island school newspaper.

The Quaestor Quarterly Fall 2012, Institute Audit, Compliance & Advisement

RIT Digital Archives

No abstract provided.

Special Considerations In Auditing Financial Instruments, October 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

The Law Of Ponzi Payouts, Spencer A. Winters

Michigan Law Review

When a Ponzi scheme collapses, there will typically be net winners and net losers. The bankruptcy trustee will often seek to force the net winners - those who received more money back from the Ponzi scheme than they invested - to disgorge their profits. Courts diverge on whether they should compel disgorgement in this instance. This Note argues that under prevailing fraudulent transfer law, net winners in a Ponzi scheme need not disgorge their profits. This is because the investor's dollar-for-dollar discharge of a preexisting debt constitutes the transfer of value in exchange for the payout. There are two exceptions …

Vol. 43, No. 04 (September 17, 2012)

Indiana Law Annotated

No abstract provided.

Richard Tagliamonte V. Walley Wang

2012 Decisions

USDC for the District of New Jersey

Towards The Mitigation Of Correlation Effects In The Analysis Of Hyperspectral Imagery With Extension To Robust Parameter Design, Jason P. Williams

Theses and Dissertations

Standard anomaly detectors and classifiers assume data to be uncorrelated and homogeneous, which is not inherent in Hyperspectral Imagery (HSI). To address the detection difficulty, a new method termed Iterative Linear RX (ILRX) uses a line of pixels which shows an advantage over RX, in that it mitigates some of the effects of correlation due to spatial proximity; while the iterative adaptation from Iterative Linear RX (IRX) simultaneously eliminates outliers. In this research, the application of classification algorithms using anomaly detectors to remove potential anomalies from mean vector and covariance matrix estimates and addressing non-homogeneity through cluster analysis, both of …

The Public Face Of The 'Litigation State:' Federal Empowerment Of Litigation By State Governments, Paul Nolette

Political Science Faculty Research and Publications

Scholars have recently begun exploring the construction of what Sean Farhang has termed the “litigation state” – namely, the distinctly American way in which contemporary federal programs are enforced by means of litigation. The attention in this literature to date has focused on why Congress has encouraged private litigation to enforce various statutory programs. This paper examines the emergence of a related and no less important development – the federal government’s encouragement of state government litigators to help enforce federal regulatory programs, especially state attorneys general ("AGs"). Examining several decades’ worth of congressional actions, court decisions, and federal administrative initiatives …

Controlling Shareholders In Concentrated Ownership Structures In Singapore, Wai Yee Wan

Research Collection Yong Pung How School Of Law

The talk outlines the corporate governance challenges in respect of listed companies in Singapore that have concentrated shareholdings.

Mitigation Of Shoulder-Surfing Attack On Picture-Based Passwords Using Falsifying Authentication Methods / Por Lip Yee, Lip Yee Por

Student Works (2010-2019)

Over the years, various picture-based password systems were proposed to exploit the utility of pictures for user authentication. However, there are problems associated with these picture-based password authentication systems such as: vulnerability to security threats, and users’ memorability of the passwords. This research was undertaken to develop methods to mitigate shoulder-surfing attack. Two falsifying authentication methods using: (i) penup event and neighbouring connectivity manipulation; and (ii) partial password selection and metaheuristic randomisation algorithm methods, were proposed. The first and second proposed methods were incorporated into the proposed Background Pass-Go (BPG) system and Visual Identification Protocol Professional (VIP Pro) system respectively. …

Failing To Care: How Effective Compliance Prevents Institutional Elder Neglect, David R. Hoffman

Marquette Elder's Advisor

Hoffman discusses how criminal and civil action by way of state criminal statutes and the False Claims Act should be utilized against institutions that receive governmental funding to motivate them to provide residents with adequate services. The article outlines how elder care institutions can provide effective care for their residents through appropriate employment screening and on-boarding, reporting and monitoring and thorough investigative procedures

Statement Of Neil Barofsky Special Ig For The Tarp, Neil Barofsky

Documents

No abstract provided.

Cope, Cooperate, Combat: Civilian Responses To Union Occupation In Saline County, Missouri, During The Civil War, Elle Harvell

History Theses

The Union occupation of Saline County, Missouri, during the Civil War brought many challenges to the civilian population. Civilians responded to the federal presence in a variety of ways: a few citizens coped with the situation, most cooperated in the face of an immediate threat, and others combated the federal incursion ruthlessly. A violent cycle of resistance and retaliation erupted between the pro-Confederate civilians and guerillas and the federals. Federal attempts to punish the Confederate enemy and to stabilize society encouraged more resistance. Faced with increasing defiance, the Union hardened policies. The presence of two rival forces in the county …

The Global Crackdown On Insider Trading: A Silver Lining To The "Great Reccession", Christopher P. Montagano

Indiana Journal of Global Legal Studies

The wake of the Great Recession marked a period of increased enforcement of insider trading violations by nation-states and self-regulatory organizations overseeing stock markets around the world. Before discussing the heightened global enforcement of insider trading, this Note explains the development of insider trading regulation by focusing on U.S., EU, and China law. This Note argues that the heightened global enforcement of insider trading violations in the wake of the Great Recession is a sign of a shared perception by market regulators around the world that there is a need to restore market confidence. Strong enforcement of insider trading regulations …

Process Flow Features As A Host-Based Event Knowledge Representation, Benhur E. Pacer

Theses and Dissertations

The detection of malware is of great importance but even non-malicious software can be used for malicious purposes. Monitoring processes and their associated information can characterize normal behavior and help identify malicious processes or malicious use of normal process by measuring deviations from the learned baseline. This exploratory research describes a novel host feature generation process that calculates statistics of an executing process during a window of time called a process flow. Process flows are calculated from key process data structures extracted from computer memory using virtual machine introspection. Each flow cluster generated using k-means of the flow features represents …

Insider Threat Detection On The Windows Operating System Using Virtual Machine Introspection, Martin H. Crawford

Theses and Dissertations

Existing insider threat defensive technologies focus on monitoring network traffic or events generated by activities on a user's workstation. This research develops a methodology for signaling potentially malicious insider behavior using virtual machine introspection (VMI). VMI provides a novel means to detect potential malicious insiders because the introspection tools remain transparent and inaccessible to the guest and are extremely difficult to subvert. This research develops a four step methodology for development and validation of malicious insider threat alerting using VMI. Six core use cases are developed along with eighteen supporting scenarios. A malicious attacker taxonomy is used to decompose each …

The Case For Insider-Trading Criminalization And Sentencing Reform, Mirela V. Hristova

Transactions: The Tennessee Journal of Business Law

This article attempts to shed light on the profound deficiencies in insider-trading law and regulation and identifies ways in which these deficiencies can be overcome. Unlike other types of white-collar crime, insider trading is not conclusively harmful and may in fact be beneficial. Until this hypothesis is fully tested, though, the government’s sweeping crackdown on the practice seems rushed and misguided. Even if insider trading is indeed harmful, the government’s preferred path to deterrence is unnecessarily wasteful. Either way, insider trading is one area of white-collar criminal law where reform is truly needed.

Sec Staff Ends Probe Of Lehman Without Finding Fraud, Joshua Gallu

Documents

No abstract provided.

The Extraterritorial Application Of U.S. Securities Fraud Prohibitions In An Increasingly Global Transactional World, Joan Macleod Heminway

Scholarly Works

This draft working paper, prepared for a French academic forum entitled “American Law Today: Identity, Mutations, and Debate,” is a brief essay on the current and potential future extraterritorial reach of Section 10(b) of the Securities Exchange Act of 1934, as amended, and Rule 10b-5 adopted by the U.S. Securities and Exchange Commission under Section 10(b). The essay does three principal things. First, it summarizes the key antifraud rules in context. Next, it describes (in brief) the history and current state of the academic and political debate on the extraterritoriality of Section 10(b) and Rule 10b-5 (including commentary on the …

Forensic Analysis Of Linux Physical Memory: Extraction And Resumption Of Running Processes., Ernest D. Mougoue

Masters Theses, 2010-2019

Traditional digital forensics’ procedures to recover and analyze digital data were focused on media-type storage devices like hard drives, hoping to acquire evidence or traces of malicious behavior in stored files. Usually, investigators would image the data and explore it in a somewhat “safe” environment; this is meant to reduce as much as possible the amount of loss and corruption that might occur when analysis tools are used. Unfortunately, techniques developed by intruders to attack machines without leaving files on the disks and the ever dramatically increasing size of hard drives make the discovery of evidence difficult. These increased interest …