Digital Commons Network^™

In Defense Of Brandenburg: The Aclu And Incitement Doctrine In 1919, 1969, And 2019, Emerson J. Sykes

Brooklyn Law Review

In the United States, full-throated advocacy—even advocacy of violence—is protected by the First Amendment of the Constitution. Few other countries define “incitement to violence” as narrowly, and governments tend to exploit any authority to regulate speech. The ACLU has played a central role in developing America’s speech-protective modern incitement doctrine over the last century, sometimes by representing clients with abhorrent views, including in the landmark Brandenburg v. Ohio. The Brandenburg test sets a high bar for incitement that should be maintained, even with respect to online speech. Calls for increased regulation of speech should not be heeded.

Convenience Theory Of Cryptocurrency Crime: A Content Analysis Of U.S. Federal Court Decisions, Claire Nolasco Braaten, Michael S. Vaughn

Criminology and Criminal Justice Faculty Publications (Archived)

This article examines cryptocurrency cases decided in the U.S. District and Circuit Courts to determine the applicability of Gottschalk’s convenience theory of white collar crime to cryptocurrency crime litigation and to empirically analyze whether the conditions under which cryptocurrency offenses occurred show support for the convenience theory. Analysis of U.S. federal district and circuit court case law involving cryptocurrency crimes and fraud indicate support for the convenience theory of white-collar crime. Defendants in various schemes were motivated by financial gain, either for the company or for personal use. Their roles and positions in the businesses allowed them access to resources …

The Audiences Of Statutes, David S. Louk

Cornell Law Review

Although a maxim of statutory drafting is to identify the relevant audience and draft so that the audience can "get the message," conventional theories of statutory interpretation often overlook important considerations about how statutes communicate and delegate to a diverse range of intended audiences. Statutes exist to change the conduct and behavior of many kinds of intended audiences, including administrative agencies, state and local governments, law enforcement officers, corporations, interest groups, lawyers, and laypeople. Influenced by lessons from the philosophies of law and language, this Article contends that Judicial statutory interpretation serves an important yet underappreciated role in providing a …

Fraud Prevention For Seniors, Claudia Rodriguez

Capstone Projects and Master's Theses

The senior population has been a target for fraudulent crimes. The determined contributing factors for the senior population being susceptible to fraud is being gullible, lacking knowledge of strategies to prevent fraud, and having cognitive decline due to aging. Fraudulent crimes can have major consequences such as, monetary cost, negative effects on health and unreported cases. Fraudulent crimes against seniors is a growing issue and must be addressed. In order to address this issue within the community a capstone project was developed and implemented in collaboration with the Monterey County District Attorney's Office of Consumerism and Environmental Protection Division. This …

Chief Financial Officer Demographic Characteristics And Fraudulent Financial Reporting In China, Jinghui Sun, Pamela Kent, Baolei Qi, Jiwei Wang

Research Collection School Of Accountancy

We investigate whether management's cognitions, values and perceptions are associated with fraud for 18 863 firm-years for Chinese listed firms from 2000 to 2014. Demographic characteristics of the chief financial officer (CFO) are used as proxies for management's cognitions, values and perceptions. We find that fraudulent financial reporting is higher when CFOs are younger, male, and have lower education backgrounds. An analysis of inflated earnings, fictitious assets, material omissions and other material misstatements provide similar results, with the exception that CFOs with higher education levels are associated with more inflated earnings. Accounting and Finance

Big Data: Challenges And Opportunities In Financial Management, Olga Pilipczuk, Natalia Cosenco, Olena Kosenko

European Management Studies

This paper describes the challenges and opportunities of using “big data” in the practice of financial management. The research question addressed in this work is what the major topics in existing research concerning the demand for big data skills are and where the resulting gaps in financial management occur. The experts noticed the transformation of the finance manager profession and predict that in next decade big data skills will be required for financial managers. The purposes of the paper are: to analyze the current state of the financial manager profession in selected labor markets, to identify the number of job …

Handling Highly Imbalanced Output Class Label: A Case Study On Fantasy Premier League (Fpl) Virtual Player Price Changes Prediction Using Machine Learning, Muhammad Muhaimin Khamsan, Ruhaila Maskat

Malaysian Journal of Computing (MJoC)

In practice, a balanced target class is rare. However, an imbalanced target class can be handled by resampling the original dataset, either by oversampling/upsampling or undersampling/downsampling. A popular upsampling technique is Synthetic Minority Over-sampling Technique (SMOTE). This technique increases the minority class by generating synthetic class labels and assigned the class based on the K-Nearest Neighbour (K-NN). SMOTE upsampling can only upsample at most one minority class at a time, which means for a multiclass dataset, it needs to undergo multilayer SMOTE to balance the class label distribution. This paper aims to find a suitable method in handling imbalanced class …

Civil Penalties Against Public Companies In Sec Enforcement Actions: An Empirical Analysis, David Rosenfeld

College of Law Faculty Publications

Civil penalties have become an increasingly important part of the Securities and Exchange Commission’s (SEC) enforcement program. The SEC now routinely obtains large civil penalties in enforcement actions, regularly trumpets those penalties in press releases, and highlights the penalty amounts in its end-of-the-year statistics. Civil penalties are defended on the ground they are necessary to make unlawful conduct costly and painful, and thereby deter misconduct and promote adherence to lawful and ethical standards of behavior. But with respect to one category of cases, civil penalties have always been controversial: when civil penalties are assessed against public companies, the cost of …

Dazed And Confused: Revamping The Sec’S Unpredictable Calculation Of Civil Penalties In The Technological Era, Samuel N. Liebmann

Duke Law Journal

Twenty-first-century problems cannot be solved with twentieth-century solutions. This applies with particular force to securities regulation, in which regulators must constantly adapt to rapid financial innovation. In an era of high-frequency trading and unprecedented market connectivity, the SEC has struggled to apply its existing regulatory framework. Specifically, the Commission’s tiered civil-penalty regime—a remnant of the 1990 Penny Stock Reform Act—is outdated and presents a number of challenges as applied to sophisticated trading violations. Primarily, the current structure, which allows Administrative Law Judges to punish financial misconduct for each illegal “act or omission” that has occurred, permits excessive discretion to impose …

Addressing The Auditor Independence Puzzle: Regulatory Models And Proposal For Reform, Aurelio Gurrea-Martinez, Martin Gelter

Research Collection Yong Pung How School Of Law

Auditors play a major role in corporate governance and capital markets. They facilitate firms’ access to financing by creating trust among public investors with efforts to prevent misbehavior and financial fraud by corporate insiders. In order to fulfill these goals, however, in addition to having the adequate knowledge and expertise, auditors should perform their functions in an independent manner. Unfortunately, auditors are subject to conflicts of interest by, for example, providing non-audit services or the mere fact of being hired and paid by the audited company. Therefore, even if auditors act independently, investors have reason to think otherwise. This lack …

The Case For Individual Audit Partner Accountability, Colleen Honigsberg

Vanderbilt Law Review

Despite repeated regulatory interventions, accounting failures continue to persist in companies around the world. In this Article, I explain why regulatory oversight, private enforcement, and firm-level reputational sanctions are unlikely to induce accountants to take optimal levels of care when auditing corporate financials. Instead, our best chance for improving audit quality lies in establishing a market for individual audit partners’ brands—a market that can hold individual auditors responsible for their mistakes.

The Article begins by identifying four key benefits to this approach. First, forcing auditors to be publicly associated with any audit failures occurring on their watch will induce them …

Protection Of Privacy And Banking Secrecy In Swiss Banking, Bashkim Nuredini, Vesna Paunkoska Dodevska

UBT International Conference

Despite being one of the most developed and regulated countries in the world, Switzerland is also considered to be the leading financial center in the world. Everyone agrees with the fact that banking is one of the most recognizable activities in Switzerland, and also places it among the most important international financial centers with a long tradition, stretching back to medieval times.

Swiss banking is a synonym for a banking system in which the principle of secrecy in banking is widely used. Banking secrecy as an established practice is based on the fact that customer data is kept secret for …

Annual Report Of The Indiana Universiy Maurer School Of Law Digital Repository, 2018/19, Richard Vaughan

Digital Repository Annual Reports

A brief annual report documenting the use and growth of the Indiana University Maurer School of Law, Jerome Hall Law Library, Digital Repository. Includes lists of the most downloaded documents and attached Excel spreadsheets of data.

Picking And Choosing Text: Lessons For Statutory Interpretation From The Philosophy Of Language, Victoria Nourse

Florida Law Review

Textualists claim that they follow statutory text. This Article argues that, in practice, textualists often create meaning rather than find it. Deploying the analytics of linguistic philosophy, this Article takes a deep dive into textualist methodology. The philosophy of language reveals what legal scholarship has left submerged: The very choice of text can put the thumb on the scales of any interpretation. When one pulls a term out of a statute and isolates it from the rest of the text (what I call “isolationist” method), this decontextualization offers the opportunity for adding and subtracting meaning from the statute by “pragmatic …

Longwood Magazine 2019 Fall, Longwood University

Alumni Newsletters & Bulletins

No abstract provided.

Reviving The Intracorporate Communications No-Publication Rule: A Strategy To Encourage Effective Investigation Of Internal Misconduct, Doris Deltosto Brogan

Faculty Publications

No abstract provided.

Fordham Lawyer, No. 17 - Fall 2019, Fordham Law Alumni Association, Fordham Law School

Fordham Lawyer

Fordham Lawyer magazine was first published in 1988 and continued through 2004. It returned in 2011 under Dean Michael M. Martin. The magazine shines a spotlight on faculty research, the Law School community, and the accomplishments of our alumni. No issues were published between 2004 and 2011.

Using Fraud Education To Deter Embezzlement In Small Construction Companies, Karen L. Smith

Doctoral Dissertations and Projects

Fraud education is important in helping small business owners to formulate a strategy for the detection and deterrence of employee embezzlement. This research study was developed to examine cases of employee embezzlement within small construction contractors in efforts to determine the importance of fraud education and to identify factors leading to being victims. Participants were interviewed concerning their experiences with employee embezzlement schemes. The findings support the need for fraud education as none of the participants had any such education. Even those that had some formal business education expressed a lack of understanding of the principles of fraud. In addition …

Intrusion Detection For Cyber-Physical Attacks In Cyber-Manufacturing System, Mingtao Wu

Dissertations - ALL

In the vision of Cyber-Manufacturing System (CMS) , the physical components such as products, machines, and tools are connected, identifiable and can communicate via the industrial network and the Internet. This integration of connectivity enables manufacturing systems access to computational resources, such as cloud computing, digital twin, and blockchain. The connected manufacturing systems are expected to be more efficient, sustainable and cost-effective.

However, the extensive connectivity also increases the vulnerability of physical components. The attack surface of a connected manufacturing environment is greatly enlarged. Machines, products and tools could be targeted by cyber-physical attacks via the network. Among many emerging …

Bleeding Out: The Case For Strengthening Healthcare Client Portal Data Privacy Regulations, Matthew D. Mccord

Minnesota Journal of Law, Science & Technology

No abstract provided.

Sexual Violation Of Patients By Physicians: A Mixed-Methods, Exploratory Analysis Of 101 Cases, James M Dubois, Heidi A Walsh, John T Chibnall, Emily E Anderson, Michelle R Eggers, Mobolaji Fowose, Hannah Ziobrowski

2010-2019 OA Pubs

A mixed-method, exploratory design was used to examine 101 cases of sexual violations in medicine. The study involved content analysis of cases to characterize the physicians, patient-victims, the practice setting, kinds of sexual violations, and consequences to the perpetrator. In each case, a criminal law framework was used to examine how motives, means, and opportunity combined to generate sexual misconduct. Finally, cross-case analysis was performed to identify clusters of causal factors that explain specific kinds of sexual misconduct. Most cases involved a combination of five factors: male physicians (100%), older than the age of 39 (92%), who were not board …

Financial Predictors Of Fraud In Nonprofit Organizations, Dawn Marie Schwartz

Doctoral Dissertations and Projects

Nonprofit organizations are especially vulnerable to fraud. Incidents of fraud can have devastating consequences on these organizations and the nonprofit sector overall. This applied doctoral research project examined the use of financial predictors for reported fraud in U.S. nonprofit organizations. The study utilized financial data from 2017 IRS Form 990 filings of 644 U.S. nonprofit organizations with a 501(c)(3) tax exempt status. The researcher performed logistic regression analysis to determine and evaluate any associations between the financial variables and the existence of reported fraud. Three of the financial variables, cash growth rate (p=.001), asset growth rate (p=.046), and the ratio …

Nonprofit Governance: The Basics, Lawrence J. Trautman, Janet Ford

Akron Law Review

Nonprofit organizations are prevalent in today’s economy, and many are governed by individuals who have been chosen on the basis of their advocacy of or contributions to various nonprofit causes rather than on the basis of business experience or acumen. Yet effective nonprofit governance, while presenting concerns unique to nonprofits, also presents many of the same concerns as does governance of for-profit entities. This article seeks to provide a primer for nonprofit organizations that need to recruit effective governance talent. First, we discuss the nature of nonprofits, their impact on the business landscape, and their similarities to and differences from …

Conclusions For Poland In View Of The Special Report Of The European Court Of Auditors Concerning Fighting Financial Fraud In Spending Eu Funds, Eugeniusz Ruśkowski, Adam Piotr Chociej

European Management Studies

One of the essentials aims of the ECA’s special report on fighting fraud in spending EU funds is improving the correlation between the European Union law and national legal systems of Member States and developing cooperation of EU authorities with Member States in its implementation. The first part of the article describes the basic regulations of the EU law on fighting against financial fraud in spending EU budget funds. In the second part, the assessment of operations of the EU bodies (especially the European Commission) and suggested recommendations are presented. The example of Poland describes a diversified situation in the …

The National Security Argument For Protection Of Domestic Industries, Kwok Hon, Leonard Cheng, Gregory W. Whitten, Jingbo Hua

PSEI/CERP Working Paper Series

Tracing the origin of the national security argument for protection of domestic industries to Adam Smith, Alexander Hamilton, and Friedrich List, we study its post-GATT applications with reference to Article XXI of the WTO. We compare the use of tariff, production/input subsidy, and government procurement as alternative instruments of protection from the perspective of economic efficiency and study the disapproval of inward FDI to gain insights into the underlying national security concerns. The case studies of a) the US tariffs on aluminum and steel, b) German disapproval of the acquisition of a technology firm Leifeld Metal Spinning by a Chinese …

Incumbency Or Innovation: Why A Collective Agency View Of Cross-Border Payments Means Private Blockchains Cannot Prevail, Boaz B. Goldwater

Cornell International Law Journal

The abstract below was generated using an artificial intelligence tool. It has not been endorsed by the author.   This Note examines the global cross-border payments system through the lens of collective action theory, arguing that the Society for Worldwide Interbank Financial Telecommunication (SWIFT) functions not merely as a financial messaging network but as a collective agent essential to the stability and legitimacy of international finance. While technological innovations—particularly blockchain-based platforms such as Ripple—promise improvements in speed, cost, and efficiency, the author contends that these advantages alone are insufficient to supplant SWIFT. The cross-border payments system requires not only technical functionality …

Df 2.0: An Automated, Privacy Preserving, And Efficient Digital Forensic Framework That Leverages Machine Learning For Evidence Prediction And Privacy Evaluation, Robin Verma, Jayaprakash Govindaraj Dr, Saheb Chhabra, Gaurav Gupta

Journal of Digital Forensics, Security and Law

The current state of digital forensic investigation is continuously challenged by the rapid technological changes, the increase in the use of digital devices (both the heterogeneity and the count), and the sheer volume of data that these devices could contain. Although data privacy protection is not a performance measure, however, preventing privacy violations during the digital forensic investigation, is also a big challenge. With a perception that the completeness of investigation and the data privacy preservation are incompatible with each other, the researchers have provided solutions to address the above-stated challenges that either focus on the effectiveness of the investigation …

Assuring Financial Stability For Survivors Of Domestic Violence: A Judicial Remedy For Coerced Debt In New York’S Family Courts, Megan E. Adams

Brooklyn Law Review

Domestic violence is a national crisis impacting more than one in three women and one in four men. Abuse is often experienced in nonviolent forms, including emotional, verbal and economic abuse. This note focuses on the harms of economic abuse and, specifically, coerced debt. As society’s understanding of the nuances of domestic violence deepens, many states, including New York, have recognized economic abuse as a unique harm and have empowered family courts to adjudicate such abuse. While promising, many states have yet to devise a suitable remedy for such harm. This critical gap leaves far too many survivors of abuse …

Sarbanes-Oxley And Ceo Accountability: Looking For A Corporate Scapegoat In S.E.C. V. Jensen, Jacqueline Dakin

Villanova Law Review (1956 - )

No abstract provided.

Criminal Prosecutions And The 2008 Financial Crisis In The U.S. And Iceland: What Can A Small Town Icelandic Police Chief Teach The U.S. About Prosecuting Wall Street?, Justin Rex

Concordia Law Review

Politicians, journalists, and academics alike highlight the paucity of criminal prosecutions for senior financial executives in the US in the wake of the 2008 financial crisis. One common argument for the lack of prosecutions is that, though industry players behaved recklessly, they did not behave criminally. I evaluate this claim by detailing the civil, and small number of criminal, actions actually taken and by reviewing leading arguments about whether behavior before the crisis was criminal. Rejecting the “reckless innocence” explanation, I provide examples of criminal behavior that could have been prosecuted and review the literature on why there were few …