Digital Commons Network^™

Monitoring Gulf Coast Fish Quality, Karl Edward Bell

Theses and Dissertations

Globalization and the rise of fish importation has led to an increase in mislabeling. To combat this problem, analytical and molecular methods have been employed. First, nitrofuran metabolites were extracted, hydrolyzed, and derivatized in channel catfish, swai, and tilapia. Utilizing high performance liquid chromatography coupled with triple quadrupole mass spectrometry, derivatized metabolites were detected at levels of 1 ng/mL with coefficients of determination greater than 0.998. Recoveries greater than 90% and relative standard deviation less than 17% indicate that the method is successful. Secondly, chip based electrophoresis coupled with restriction fragment length polymorphism was used for the species differentiation. By …

The Money Or The Media? Lessons From Contrasting Developments In Us And Australian Whistleblowing Laws, Terry Morehead Dworkin, A.J. Brown

Seattle Journal for Social Justice

No abstract provided.

Introduction: Speaking Up For Justice, Suffering Injustice: Whistleblower Protection And The Need For Reform, Dana L. Gold

Seattle Journal for Social Justice

No abstract provided.

The George-Anne, Georgia Southern University

The George-Anne

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Financial Literacy After Sarbanes-Oxley: Building It; Sustaining It, Edwin I. Malet

Journal of Executive Education

The core theme of the article is that financial literacy is a challenging goal, but an achievable one. Contrary to popular belief, finance is a diverse subject and the meaning of “financial literacy” varies on a business-by-business, job-by-job basis. Practically speaking, “financial literacy” is interwoven with “business literacy”, i.e., understanding the transactions, processes, markets, stakeholders, etc., that together comprise a business. This makes it hard to deploy generic educational solutions. Some managers need more than others. Some need different than others. My recommendation is not to look for a universal definition of literacy, but rather to treat your company as …

Analiza Forenzike E Regjistrit Të Windows-It, Avdush Jashari

Theses and Dissertations

Kjo temë do të prezantoj data bazën e Windows Regjistrit dhe do të shpjegojë se sa është e rëndësishme në ekzaminimet forenzike kjo data bazë për ekzaminuesit e fushës së forenzikës digjitale. Në esencë tema do të diskutoj disa lloje të ndryshme të gjurmëve të regjistrit dhe do të hulumtojmë se çfarë informacione të rëndësishme mund të marrim duke bërë një ekzaminim forenzik.

Gjithashtu do të diskutohet edhe për shumë çelësa të regjistrit (Registry KEY) të cilët janë shumë të domosdoshëm në një ekzaminim. Forenzika Kompjuterike (Forenzika Digjitale) është aplikimi i teknikave të hetimit dhe analizimit për të mbledhur dhe …

Managers Use Of Fas No. 115 For Investment Securities To Manipulate Earnings, Jacob Given, Dr. T. Jeff Wilks

Journal of Undergraduate Research

The United States is currently facing a perceived crisis in our financial reporting system. In recent years, a large increase in the number of financial frauds reported and subsequent business failures have led to concerns in both the public and private sectors as to the legitimacy of corporations published financial statements. These concerns have led to new regulations from regulatory agencies and oversight boards as well as legislation from the US Congress. The substance of these new regulations and legislation focus on the need for management, investors, regulators and auditors to become more involved in preventing and detecting financial statement …

Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks

Journal of Undergraduate Research

Over the past few years, investors in Corporate America have witnessed a rise in financial fraud. With escalating frauds in the business world, investors are more determined to gain assurance from the auditors of the financial statements. The Sarbanes-Oxley Act of 2002 also increased legislative pressures on auditors to detect fraud.

Assessing The Fraud Risk Assessment: How Audit Firms Are Applying The Recommendations In Sas 99, Jacob Given, Dr. T. Jeff Wilks

Journal of Undergraduate Research

The United States is currently facing a perceived crisis in our financial reporting system. In recent years, a large increase in the number of financial frauds reported and subsequent business failures have led to concerns in both the public and private sectors as to the legitimacy of corporations published financial statements. These concerns have led to new regulations from regulatory agencies and oversight boards as well as legislation from the US Congress. The substance of these new regulations and legislation focus on the need for management, investors, regulators and auditors to become more involved in preventing and detecting financial statement …

Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks

Journal of Undergraduate Research

Over the past few years, investors in Corporate America have witnessed a rise in financial fraud. With escalating frauds in the business world, investors are more determined to gain assurance from the auditors of the financial statements. The Sarbanes-Oxley Act of 2002 also increased legislative pressures on auditors to detect fraud.

The Conundrum Of Corporate Liability Under The Alien Tort Statute, Joel Slawotsky

Georgia Journal of International & Comparative Law

No abstract provided.

Armstrong Magazine, Marketing & Communications Department, Armstrong State University

Armstrong News & Publications: Armstrong Magazine (Archived)

No abstract provided.

Uncovering The Elusive Bottom Line Buster: An Analysis Of Business Corruption In Poland, Nathan A. Orien, Walter L. Whipple

Journal of Undergraduate Research

Financial fraud is damaging many businesses and destroying investor confidence in our capital markets, as witnessed by the long string of accounting scandals uncovered in the U.S. While some businesses, such as Enron, have suffered complete dissolution as a result of catastrophic management fraud, smaller forms of business corruption all take their toll in reducing a company’s profitability.

Red Flags And Black Markets: Trends In Financial Crime And The Global Banking Response, Barry Peterson

Journal of Strategic Security

No abstract provided.

An Introspective Analysis Of The Etiological Relationships Of Psychopathy In Serial Killers And Successful Business Men, Krystina L. Quow

Modern Psychological Studies

Ted Bundy. Jeffrey Dahmer. Charles Manson. Decades following their acts of violence, their names continue to incite fear as well as perplexity into the motivations that brought about their heinous crimes. As individuals possessing psychopathic personalities, they used their charm and quick wit to both manipulate and gain the trust of their victims. While their names do not elicit the same emotional response as Bundy or Manson, Bernie Madoff and Steve Jobs may also express the symptomology characteristic of psychopathy. But rather than committing violent crimes, they channeled their talents to the advancement of their careers and toward financial gain. …

An Affair Not To Remember? It Might Help To Change Your Name, Man Cyndi Zhang, Xiaowei Luo

Research Collection Lee Kong Chian School Of Business

While a growing body of research has examined how organizations respond to institutional change, less examined is how institutional change can create opportunities for organizations to manage their public image. We propose that institutional change allows firms to leverage the ambiguity around the motive for image management and thus minimize audience’s unfavorable attribution of the motive. Specifically, we focus on an organization’s name change as a means of image management. From the audience’s standpoint, an organization could change its name as a result of having responded to institutional change, or to convey new strategic directions, or to manipulate the public …

A Categorical Data Analysis On Financial Failures In Vietnam, 2007-2013, Quan Hoang Vuong, Nancy K. Napier, Tri Dung Tran, Hong Kong T. Nguyen

International Business Program

In this paper, we examined 256 cases of financial failure and fraud occuring during the recent Vietnam’s chaotic years from 2007 to 2013, employing methods of categorical data analysis. Reported results suggest that the rent-seeking approach, or resource-based orientation, alone does not help explain the outcome of a business intention while the association between Orientation and Approach is the best-fit predictor. Rampant financial collapse not only increases the cost of funds but also erodes trust in the economy. Entrepreneurship development and creativity capacity building are necessary to improve socio-economic conditions and the environment. This work also introduces intuitive and cognitive …

Usa V. Kluger

2013 Decisions

USDC for the District of New Jersey

Dodd-Frank's Whistleblower Provision Fails To Go Far Enough: Making The Case For A Qui Tam Provision In A Revised Foreign Corrupt Practices Act, B. Nathaniel Garrett

University of Cincinnati Law Review

No abstract provided.

Dodd-Frank's Protections For Senior Citizens: An Important, Yet Insufficient Step, Julie Goldsmith Reiser, Michael B. Eisenkraft

University of Cincinnati Law Review

No abstract provided.

Automated Timeline Anomaly Detection, Joshua M. Barone

LSU New Orleans Theses and Dissertations

Digital forensics is the practice of trained investigators gathering and analyzing evidence from digital devices such as computers and smart phones. On these digital devices, it is possible to change the time on the device for a purpose other than what is intended. Currently there are no documented techniques to determine when this occurs. This research seeks to prove out a technique for determining when the time has been changed on forensic disk image by analyzing the log files found on the image. Out of this research a tool is created to perform this analysis in automated fashion. This tool …

The Importance Of Fraud Detection Techniques From The Enron Case And The T.J. Maxx Data Breach, Luyao Peng

Masters Theses, 2010-2019

This thesis examines the issue of fraud detection and its causes and solutions. After a description of two fraudulent cases Enron scandal (internal fraud), and T.J. Maxx Data Breach (external fraud), it discusses the causes of these two fraud cases using Cressey’s “fraud triangle” theory and Albrecht’s three-stage theory. It then describes various fraud detection techniques in internal and external fraud. Finally, the recommendations for the improvements of both internal and external fraud detection systems are explained.

Rank Based Anomaly Detection Algorithms, Huaming Huang

Electrical Engineering and Computer Science - Dissertations

Anomaly or outlier detection problems are of considerable importance, arising frequently in diverse real-world applications such as finance and cyber-security. Several algorithms have been formulated for such problems, usually based on formulating a problem-dependent heuristic or distance metric. This dissertation proposes anomaly detection algorithms that exploit the notion of ``rank," expressing relative outlierness of different points in the relevant space, and exploiting asymmetry in nearest neighbor relations between points: a data point is ``more anomalous" if it is not the nearest neighbor of its nearest neighbors. Although rank is computed using distance, it is a more robust and higher level …

The Effect Of Compliance With Section 404 Of The Sarbanes-Oxley Act On Small Cap Technology Company's Stock Prices, Joshua Weaver

Finance Undergraduate Honors Theses

This paper analyzes the effect of compliance with Section 404 of the Sarbanes-Oxley Act, also referred to as SOX, on small market cap technology firms using a comparable company analysis model. The comparable company analysis model is used to calculate and compare the average intrinsic values of 45 small and 45 large cap technology companies from the periods of January 1, 1999 to January 1, 2001 (Pre SOX era) and January 1, 2007 to January 1, 2009 (Post SOX era). The purpose of looking at large cap technology firms as a benchmark is to compare how different sized firms within …

“In Counterfeit Passion”: Cross-Dressing, Transgression, And Fraud In Shakespeare And Middleton, Anastasia S. Bierman

Department of English: Dissertations, Theses, and Student Research

This thesis examines the way women cross-dressing as men functions as a crime in Thomas Middleton and Thomas Dekker’s The Roaring Girl and William Shakespeare’s As You Like It and Twelfth Night. While many modern scholars have discussed cross-dressing in these plays, many look to the end of the plays as the foundation for their analysis rather than the play as a whole. Because of this oversight, scholars deem the characters in the plays not transgressive, when, in fact, cross-dressing is transgressive. They ignore the way cross-dressing is often presented in writing in the Renaissance, i.e. as a type …

Crop Insurance Fraud And Misrepresentations: Contemporary Issues And Possible Remedies, Chad G. Marzen

William & Mary Environmental Law and Policy Review

No abstract provided.

2012 Oregon Crime Victims’ Needs Assessment Final Report, Deborah Elliott, Karen Cellarius, Tara Horn

Regional Research Institute for Human Services

On behalf of the Crime Victims’ Services Division of the Oregon Department of Justice, the Portland State University Regional Research Institute for Human Services conducted an eighteen-month needs assessment of the current state of crime victim services and crime victims’ needs in Oregon. This 2012 study was a ten-year follow-up of the 2002 statewide crime victims’ needs assessment conducted by RRI for CVSD’s predecessor, the DOJ Crime Victims’ Assistance Section. The 2012 statewide needs assessment was conducted from July 2011 through December 2012 with the primary objectives of: (1) Reviewing changes in the field of crime victim services since the …

My Favorite Professor: Usu Grad Nick Bahr Recalls Working On Research Projects With Dr. Chad Albrecht, Usu Jon M. Huntsman School Of Business

Jon M. Huntsman School of Business News Collection

My experience with Dr. Chad Albrecht was life changing in a literal sense. I was privileged to collaborate with him on several research projects while working on my undergraduate degree at USU.

A Response To Commissioner Wright's Proposed Policy Statement Regarding Unfair Methods Of Competition, Maurice Stucke

Scholarly Works

Federal Trade Commissioner Joshua Wright recently proposed a new legal standard to evaluate “unfair methods of competition” under Section 5 of the Federal Trade Commission Act, 15 U.S.C. 45(a) (2012).

This essay raises several concerns. First, Wright’s proposed legal standard does not go as far as Congress intended. Moreover it conflates unfair methods of competition with acts and practices that significantly harm consumer welfare. A second concern is that the proposed legal standard goes the other direction and permits conduct that is otherwise illegal under the Sherman and Clayton Acts. Third, the proposed standard reduces accuracy, is hard to administer …

Calls For Papers And Other Announcements

Accounting Historians Notebook

Accounting Historians Notebook; INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING “ACCOUNTING: VIEW FROM THE PAST INTO THE FUTURE” in commemoration of Professor Yaroslav V. Sokolov 75th anniversary; CPE WORKSHOP: ACCOUNTING HISTORY BOOT CAMP;Accounting History; Bordeaux University and Kedge Business School International Symposium October 4, 2013 Bordeaux, France; Academy of Accounting Historians 2013 40th Anniversary Conference October 17-19, 2013 • Oshkosh, Wisconsin, USA; Accounting History Review: Histories of Accounting and the Hospital; Accounting History Review: Accounting and the First World War; Accounting History Review: Accounting and Charities in Historical Perspective;14th World Congress of Accounting Historians, Pescara, Italy;