Digital Commons Network^™

Liablity For Legalization Of Incomes Obtained From The Proceeds Of The Offences In International Law Acts And Legislation Of Foreign Countries, F.M. Fazilov

Review of law sciences

This article the author analyzes the issues of responsibility for the legalization of income derived from criminal activity in international legal acts and legislation of foreign countries. The legalization of proceeds derived from criminal activities is a criminal socially dangerous act representing imparting a lawful type to the origin of money or other property by transferring or exchanging it, non-disclosure or concealment of the true nature, source, location, method disposition, movement, rights with respect to money or other property or its accessories if money or other assets derived from criminal activity.

Predicting Accounting Misstatements Within Industries And Accounts, Emily Cokeley

Dissertations - ALL

This study examines variables that may be useful in predicting accounting misstatements. Using a database of Accounting and Auditing Enforcement Release information and building on recent models and methodology, I separate the observations by industry to determine the firm and financial statement variables that are most useful in predicting the firms within specific industries that may have accounting misstatements. I also extend the previous models to determine the significant variables in predicting not only which firms may have misstatements, but also the account(s) in which a misstatement is likely to have occurred. These models use information that is readily available …

Application Of Machine Learning Techniques In Credit Card Fraud Detection, Ronish Shakya

UNLV Theses, Dissertations, Professional Papers, and Capstones

Credit card fraud is an ever-growing problem in today’s financial market. There has been a rapid increase in the rate of fraudulent activities in recent years causing a substantial financial loss to many organizations, companies, and government agencies. The numbers are expected to increase in the future, because of which, many researchers in this field have focused on detecting fraudulent behaviors early using advanced machine learning techniques. However, the credit card fraud detection is not a straightforward task mainly because of two reasons: (i) the fraudulent behaviors usually differ for each attempt and (ii) the dataset is highly imbalanced, i.e., …

Age-Tastic! An Evaluation Of An Evidence-Based Intervention For Older Adults, Manoj Pardasani, Jackie Berman, Mebane Powell

Publications and Research

Background: Raising awareness of holistic health and safety among older adults is critical to enhancing their wellbeing in many cases, improving health outcomes and motivating positive behavioral changes. Age-Tastic! is a comprehensive health and safety promotion intervention that uses the concept of a competitive board game to entice older adults to participate and stay engaged.

Objective: The purpose of this study was to evaluate the impact of Age-Tastic! on the level of awareness, health literacy, self-efficacy and positive behavioral change among the participants.

Methods: A randomized control trial was conducted with 98 older adults assigned to an experimental and control …

A Farewell To Falsity Shifting Standards In Medicare Fraud Enforcement, Isaac D. Buck

Seton Hall Law Review

No abstract provided.

Multi-Dimensional Nature Of The Phenomenon Of Fraud In Sales Organizations. Undiscovered Land Of Research Opportunity, Krzysztof Cybulski

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Ethics as well as moral values are a powerful force which can regulate the behavior of salespeople, both inside and outside of an organization. While reasonably specific and easy to understand, ethics do not exhaust the list of determining factors which determine a person’s propensity for fraud. There is a range of fraudulent activities which take place in companies which are not perceived as immoral or at least ethically doubtful. Authors of this text argue that fraud of organizational resources by salespeople is one of the most unrecognized and one of the most devastating phenomena in the modern sales force …

Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum

Honors College Theses

This research project was conducted to look into what sort of frauds can be committed to steal unsuspecting investors’ cryptocurrencies. The inspiration for this research came in the form of the fact that millions of dollars are lost to cryptocurrency fraud each day, and many of these frauds are successful due to the public’s naivete towards the dangers of investing in cryptocurrencies. After researching many different cryptocurrency fraud cases, the frauds could be categorized into four major categories. These categories include Ponzi schemes, fake initial coin offering schemes, pump and dump schemes as well as cryptocurrency theft.

Saving Disgorgement From Itself: Sec Enforcement After Kokesh V. Sec, Patrick L. Butler

Duke Law Journal

Disgorgement is under threat. In Kokesh v. SEC , the Supreme Court held that disgorgement—a routine remedy that allows the SEC to recoup ill-gotten gains from financial wrongdoers—is subject to a 5-year statute of limitations because it functions as a “penalty.” This ruling threatens to upend the traditional conception of disgorgement as an ancillary remedy granted by the court’s equity power, because there are no penalties at equity. With the possibility that Kokesh’s penalty reasoning could be adopted beyond the statute of limitations context, the future of disgorgement in federal court is in doubt.

This Note proposes a way forward …

Discovery And The Social Benefits Of Private Litigation, Paul Stancil

Vanderbilt Law Review

In the era just before the Federal Rules of Civil Procedure went into effect in 1938, federal civil litigation was a different animal.' Although Congress had created several private statutory causes of action before the 1930s,2 the federal civil docket prior to enactment of the Rules consisted primarily of diversity jurisdiction common law cases, labor injunctions and receiverships, and miscellaneous cases brought by the United States, including Prohibition-era "liquor cases" as well as internal revenue and food and drug enforcement. 3 Occasional exceptions notwithstanding, pre-New Deal federal courts hearing private claims functioned primarily as forums for the resolution of discrete, …

Week Of October 29, 2018 - November 2, 2018, Benjamin N. Cardozo School Of Law

Today at Cardozo 2018

Events occurring this week have been sponsored by:

• Asian Pacific American Law Students Association (APALSA)
• Black Law Students Association (BLSA)
• Cardozo Art Law Society
• Cardozo FAME Center
• Cardozo Fashion Law Society
• Cardozo For Immigrants' Rights and Equality (FIRE)
• Cardozo Law Institute in Holocaust and Human Rights (CLIHHR)
• Cardozo Minority Law Student Association (MLSA)
• Cardozo South Asian Law Students Association (SALSA)
• Cardozo Women's Law Initiative (WLI)
• Chabad at Cardozo
• Heyman Center on Corporate Law and Governance
• Indie Film Clinic
• Intellectual Property Law Society (IPLS)
• Jewish Law Students Association (JLSA)
• Latin American Law Student Association (LALSA)
• New York Democratic Lawyers Council

Regulation A+: New And Improved After The Jobs Act Or A Failed Revival?, Neal Newman

Faculty Scholarship

This piece is a follow-up to a previous article that I wrote on Regulation A. In April of 2012, then President Barack Obama signed into law the Jumpstart our Business Start Ups (JOBS) Act. Under the JOBS Act’s Title IV, Congress made revisions to a private offering exemption referred to as Regulation A with the intention of reviving an exempt offering option that was close to dormant. The primary Regulation A criticism being that issuers were required to do too much in terms of providing business and financial disclosure where the most the issuer could raise though a Regulation A …

Towards A Development Of Predictive Models For Healthcare Hipaa Security Rule Violation Fines, Jim Furstenberg, Yair Levy

KSU Proceedings on Cybersecurity Education, Research and Practice

The Health Insurance Portability and Accountability Act’s (HIPAA) Security Rule (SR) mandate provides a national standard for the protection of electronic protected health information (ePHI). The SR’s standards provide healthcare covered entities (CEs’) flexibility in how to meet the standards because the SR regulators realized that all health care organizations are not the same. However, the SR requires CEs’ to implement reasonable and appropriate safeguards, as well as security controls that protect the confidentiality, integrity, and availability (CIA) of their ePHI data. However, compliance with the HIPAA SR mandates are confusing, complicated, and can be costly to CEs’. Flexibility in …

A Decision Model For Data Mining Techniques, Maoloud Dabab, Mike Freiling, Nayem Rahman, Daniel Sagalowicz

Engineering and Technology Management Faculty Publications and Presentations

Data mining is the process of extracting useful information from very large data sources. Data mining techniques have proven to be very useful in many domains. However, there is no single algorithm or technique that works best across all types of datasets and problems, and it remains "an art" to decide what data mining technique to use for a specific situation. This paper surveys several data mining techniques that can be applied to different business problems, and presents a decision model in the form of a series of 15-20 questions that help identify the best approach or approaches to a …

Community Bank Leaders' Perception On Maintaining Values In Decision Making, Jennifer H. Matheny

Doctoral Dissertations and Projects

This qualitative study explored community bank leaders’ perception of conflicts between their personal values and core corporate values when negotiating critical decisions. At this stage in the research, the negotiating of decisions were generally defined as resolving conflicts between personal and organizational values. Results provide an understanding of how values-based leadership affects executive level decisions in community banks. A purposeful sample of community bank leaders participated in qualitative interviews. These leaders were selected based on their responsibility to make decisions that influenced their corporate culture and/or had a significant impact on their company. Based on the study, there was a …

The Equifax Data Breach And The Resulting Legal Recourse, Caitlin Kenny

Brooklyn Journal of Corporate, Financial & Commercial Law

What happens when one’s sensitive information falls into the wrong hands? With the twenty-first century’s advancement of technology comes the increasing problem of data breaches wherein sensitive information is exposed. On September 7, 2017, Equifax, one of three major United States credit reporting agencies announced one of the largest data breaches in the history of the United States. The data breach affected approximately 145 million consumers and subsequently a wave of consumer class actions followed. This Note clarifies why class action lawsuits and arbitration are not viable legal remedies for massive data breaches where entities like credit reporting agencies are …

The Role Of Judicial Accounting In Improving The Quality Of Financial Reports, Zahraa Naji Obeid

Journal of Economics and Administrative Sciences

The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders) (45) individuals, The adoption of the questionnaire, …

The Necessity Of The Good Person Prosecutor, Jessica A. Roth

Fordham Law Review Online

In a 2001 essay, Professor Abbe Smith asked the question whether a good person—i.e., a person who is committed to social justice—can be a good prosecutor. Although she acknowledged some hope that the answer to her question could be “yes,” Professor Smith concluded that the answer then was “no”—in part because she saw individual prosecutors generally as having very little discretion to “temper the harsh reality of the criminal justice system.” In this Online Symposium revisiting Professor Smith’s question seventeen years later, my answer to her question is “yes”—a good person can be a good prosecutor.

The Setonian,September 20, 2018, Seton Hall University

2018

No abstract provided.

Spartan Daily September 18, 2018, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2018

Volume 151, Issue 12

Regulatory Enforcement Under New York's Martin Act: From Financial Fraud To Global Warming, Richard A. Epstein

Articles

No abstract provided.

Do Auditors Communicate Financial Misstatement Risk In Audit Report? Evidence From Subsequent Accounting Restatements In China, Hau Yi Yeung

Lingnan Theses (MPhil & PhD)

Regulators worldwide are considering expanding current audit reporting model to include key audit matters (KAM). Proponents argue that current audit reports are standardized and uninformative to financial statement users. Auditors in current reporting regime can choose to add explanatory notes in audit reports, however, few current studies have investigated the information content of these explanatory notes. This thesis conducts a textual analysis of explanatory notes in auditor reports and examines the predictability of auditors’ explanatory notes consisting of both unqualified and qualified opinions in determining the incidence of subsequent restatements. I hand collect material accounting restatements disclosed by the public …

Spartan Daily, August 29, 2018, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily, 2018

Volume 151, Issue 4

A Semi-Supervised Feature Engineering Method For Effective Outlier Detection In Mixed Attribute Data Sets, Girish Srivatsa Rentala

Master's Theses

Outlier detection is one of the crucial tasks in data mining which can lead to the finding of valuable and meaningful information within the data. An outlier is a data point that is notably dissimilar from other data points in the data set. As such, the methods for outlier detection play an important role in identifying and removing the outliers, thereby increasing the performance and accuracy of the prediction systems. Outlier detection is used in many areas like financial fraud detection, disease prediction, and network intrusion detection.

Traditional outlier detection methods are founded on the use of different distance measures …

Economic Analysis In Securities Enforcement: The Next Frontier At The Sec, J. W. Verret

University of Cincinnati Law Review

No abstract provided.

Unfit For Duty: The Officer And Director Bar As A Remedy For Fraud, Renee M. Jones

University of Cincinnati Law Review

No abstract provided.

Intelligence Design: An Analysis Of The Sec's New Office Of Market Intelligence And Its Goal Of Using Big Data To Improve Securities Enforcement, Geoffrey Christopher Rapp

University of Cincinnati Law Review

No abstract provided.

Mass Settlement Rivalries, Adam S. Zimmerman

University of Cincinnati Law Review

No abstract provided.

Rethinking Compliance: The Role Of Whistleblowers, Claire Sylvia, Emily Stabile

University of Cincinnati Law Review

No abstract provided.

Emerging Trends In Entrepreneurial Finance: The Rise Of Icos, Lesław Pietrewicz

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Initial Coin Offering (ICO), a fundamentally new funding model, can be viewed as “the next big thing” in entrepreneurial finance. ICOs are unregulated issuances of cryprocurrencies used by blockchain startups to fund the development of distributed applications where users interact directly with each other rather than through a central hub of the company which developed and controls the application. The aim of this exploratory study is to explain the spectacular rise of the ICOs and their relevance for entrepreneurial finance. The main finding is that ICOs effectively change the landscape of entrepreneurial finance, shifting barriers to capital formation, enabling funding …

Proposed Controversial Speech Topics, Edna Louise Saffy

Saffy Collection - All Textual Materials

A list of proposed controversial speech topics for Dr. Saffy’s Speech 2600 course.