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Korea Deposit Insurance Corporation Annual Report 2018, Korea Deposit Insurance Corporation (Kdic)

Documents

No abstract provided.

Atrocities By Corporate Actors: A Historical Perspective, Michael J. Kelly

Case Western Reserve Journal of International Law

The article focuses on developments in international criminal law in addressing corporate human rights violations.

Motives For Financial Statement Fraud And Professional Ethics, Marek Sylwestrzak, Anna Białek-Jaworska, Krzysztof Opolski

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

This paper aims to present the motives of financial statement fraud and the impact of professional ethics on the detection and prevention of this phenomenon in business. We present the main reasons for data manipulation by management staff. The importance of professional ethics in detecting financial fraud is also described. Particular attention is paid to the factors that are most important in detecting this phenomenon. In the article, attention has been paid to the influence of whistleblowers and the role of qualitative indicators of earnings on the disclosure of the discussed procedure.

Automation Of Authorisation Vulnerability Detection In Authenticated Web Applications, Niall Caffrey

Dissertations

In the beginning the World Wide Web, also known as the Internet, consisted mainly of websites. These were essentially information depositories containing static pages, with the flow of information mostly one directional, from the server to the user’s browser. Most of these websites didn’t authenticate users, instead, each user was treated the same, and presented with the same information. A malicious party that gained access to the web server hosting these websites would usually not gain access to confidential information as most of the information on the web server would already be accessible to the public. Instead, the malicious party …

Free Speech And Domain Allocation: A Suggested Framework For Analyzing The Constitutionality Of Prohibition Of Lies, James Weinstein

Oklahoma Law Review

No abstract provided.

Forty Years After Enactment, Is The Foreign Corrupt Practices Act Necessary Legislation Or Global Overreach, Christopher J. Schlauch

Suffolk Journal of Trial and Appellate Advocacy

No abstract provided.

An Analysis Of The Sec’S Prosecution Of Financial And Accounting Related Fraud, Heather Robinson

USF St. Petersburg campus Honors Program Theses (Undergraduate)

This paper examines the Securities and Exchange Commission’s (SEC) penalties of specifically accounting and financial related frauds. The paper analyzes whether the punishments imposed on companies and individuals appear to be harsh enough compared to the crimes committed. The following topics are analyzed: the SEC’s policy of “neither admit nor deny”, accountants’ suspensions, and disgorgement and civil penalties. The discussion includes information on the SEC’s current and proposed rules and procedures regarding these topics. A small sample of data was gathered on individuals and companies related to fraud cases from the SEC’s Accounting and Auditing Enforcement Releases (AAER) database and …

Corporate Compliance That Advances Racial Diversity And Justice And Why Business Deregulation Does Not Matter, Cheryl L. Wade

Faculty Publications

This Essay considers the problem of racial harassment and discrimination in the aftermath of the recent and more thorough discussion about gender inequality. It begins by explaining the inadequacies of the SEC Board Diversity Rules and Section 342. It then describes the reasons why, despite these inadequacies, more regulation relating to discrimination and diversity is not needed. Finally, it discusses how to improve U.S. businesses’ compliance with existing antidiscrimination law.

2018 Innovation Center For Law And Technology, New York Law School

NYLS Bulletins and Catalogs

No abstract provided.

Strategies To Combat Tenant Fraud In The Rental Housing Market, Dr. Gwendolyn B. Dawson

Walden Dissertations and Doctoral Studies

Many business executives lack strategies to detect and eliminate tenant fraud in subsidized rental housing. The purpose of this multicase study was to explore strategies some business executives used to detect and eliminate tenant fraud in subsidized rental housing. The conceptual framework used to guide this study was the theory of planned behavior. Data were gathered using semistructured interviews with 6 purposively selected business executives of public housing authorities, supplemented with a review of policies and procedures that business executives used. Yin's 5-step analysis, which entails examining, categorizing, tabulating, creating a data display, and testing the data, guided the process …

Data Pollution, Omri Ben-Shahar

Coase-Sandor Institute for Law & Economics Research Paper Series

Digital information is the fuel of the new economy.But like the old economy’s carbon fuel, it also pollutes. Harmful “data emissions” are leaked into the digital ecosystem, disrupting social institutions and public interests. This article develops a novel framework—data pollution— to rethink the harms the data economy creates and the way they have to be regulated. It argues that social intervention should focus on the external harms from collection and misuse of personal data. The article challenges the hegemony of the prevailing view—that the injuries from digital data enterprise are exclusively private. That view has led lawmakers to focus solely …

Cost-Sensitive Deep Neural Network Ensemble For Class Imbalance Problem, Kruy Seng

Lingnan Theses (MPhil & PhD)

In data mining, classification is a task to build a model which classifies data into a given set of categories. Most classification algorithms assume the class distribution of data to be roughly balanced. In real-life applications such as direct marketing, fraud detection and churn prediction, class imbalance problem usually occurs. Class imbalance problem is referred to the issue that the number of examples belonging to a class is significantly greater than those of the others. When training a standard classifier with class imbalance data, the classifier is usually biased toward majority class. However, minority class is the class of interest …

Why Do Prosecutors Say Anything? The Case Of Corporate Crime, Samuel W. Buell

Faculty Scholarship

Criminal procedure law does not require prosecutors to speak outside of court. Professional regulations and norms discourage and sometimes prohibit prosecutors from doing so. Litigation often rewards strategic and tactical maintenance of the element of surprise. Institutional incentives encourage bureaucrats, especially those not bound by procedural requirements of administrative law, to decline to commit themselves to future action. In the always exceptional field of corporate crime, however, the Department of Justice and federal line prosecutors have developed practices of signaling and describing their exercise of discretion through detailed press releases, case filings, and policy documents. This contribution to a symposium …

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

Articles

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.

Exploring Perceptions Of Accountability Practices Used In Social Services, Tankiya L. Williamson

Walden Dissertations and Doctoral Studies

As required by the Government Performance Results Act of 1993, the use of performance measurements in social service organizations to measure outcome data has increased expectations of efficient outcomes in service delivery. This study addressed the problem of inefficient service delivery in nonprofit human service organizations from the perspective of direct service staff responsible for service provision. The purpose of this qualitative phenomenological study was to explore how direct service staff in nonprofit organizations perceive their individual contributions to the overall goal of providing efficient quality service. Principal agent theory framed the inquiry regarding how direct service staff working in …

Strategies To Reduce Occupational Fraud In Small Restaurants, Angel Ortiz

Walden Dissertations and Doctoral Studies

Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in …

An Investigation Into Trust And Security In The Mandatory And Imposed Use Of Financial Icts Upon Older People, David Michael Cook

Theses: Doctorates and Masters

Care needs to be taken to reduce the number of people who are fearful and mistrustful of using ICT where that usage is forced upon them without choice or alternative. The growing incidence of mandatory and imposed online systems can result in confusion, misuse, fear, and rejection by people with only rudimentary ICT skills. A cohort where a high percentage of such people occur is older people, defined in this study as people over the age of 60 Examples of compulsory ICT interactions include some banks limiting bank statement access through online rather than paper-based options. Other examples include the …

The Techno-Neutrality Solution To Navigating Insurance Coverage For Cyber Losses, Jeffrey W. Stempel, Erik S. Knutsen

Scholarly Works

Insurers currently constrict coverage for losses involving electronic information in traditional insurance product lines. As a result, insurance customers are driven to the brave new world of non-standardized varieties of cyber-risk insurance policies. That world abounds with coverage gaps as the market for cyber insurance sorts itself out. Until that synchronization of coverage for cyber losses occurs, litigation is bound to occur as the boundaries of coverage remain patchwork and uncertain.

This article examines the degree to which cyber losses differ from other insured losses. The cyber-loss insurance coverage jurisprudence reveals a mishmash of principles and coverage terms that are …

The Internet Users And Cybercrime In Ghana: Evidence From Senior High School In Brong Ahafo Region, Kwaku Anhwere Barfi Mr., Paul Nyagorme Dr., Nash Yeboah Mr.

Library Philosophy and Practice (e-journal)

Cybercrime, an offence that is committed against individuals through the internet has bedeviled the global online industry. Cybercrime is also criminal activity using internet facilities such as virus infections, identity theft and hacking. There is high risk of becoming a victim especially young internet user. All efforts to combat it have not worked much. The study examined the awareness of Senior High School students towards cybercrime in order to suggest policies to deal with this menace. The study underpinned by social strain theory. The study employed descriptive survey design. Simple sampling technique was used to select 200 students from Sunyani …