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The Ticker, May 6, 2019

The Ticker

The Ticker is the student newspaper of Baruch College. It has been published continuously since 1932, when the Baruch College campus was the School of Business and Civic Administration of the City College of New York.

Analysis And Categorization Of Drive-By Download Malware Using Sandboxing And Yara Ruleset, Mohit Singhal

Computer Science and Engineering Theses - Archive

With the increase in the usage of websites as the main source of information gathering, malicious activity especially drive-by download has exponentially increased. A drive-by download refers to unintentional download of malicious code to a user computer that leaves the user open to a cyberattack. It has become the preferred distribution vector for many malware families. Malware is any software intentionally designed to cause damage to a user computer. The purpose of this research is to analyze the malware that were obtained from visiting approximately 100,000 malicious URLs and then running these binaries in sandboxes and then analyzing their runtime …

Unintentional Irony In Landmark Decisions Of The Delaware Supreme Court Regarding Corporate Law, Steven J. Cleveland

Michigan Business & Entrepreneurial Law Review

Three landmark decisions of the Delaware Supreme Court exhibit unintentional irony: Beam v. Stewart, Smith v. Van Gorkom, and Paramount Communications Inc. v. Time Inc. In Beam, the court concluded that, regarding the decision of whether to seek remedy against Martha Stewart, her fellow directors would not have jeopardized their reputations for the minimal gain of continuing their business and personal relationships with her. Ironically, the court failed to acknowledge that Martha Stewart—in trading on material nonpublic information, which gave rise to the corporate claim against her—jeopardized her reputation (ultimately losing hundreds of millions of dollars and her freedom) for …

The Evolution And Revolution Of Financial Accounting, Divonte Lumpkin

Honor’s College Freeman Research Journal

Accounting services are one of the primary reasons why companies are able to serve its customers and perform at high levels. The emergence of Artificial Intelligence has become an additional resource that have revolutionized the accounting world not only in the financial services industry, but the oil and gas industry)as well. Within the oil and gas industry, fair value impairment and financial reporting methods are analyzed to elaborate on how generally accepted accounting principles impact companies' assets which are vital to financial statements. However, accounting services are generally overshadowed with the technical aspects it provides. Demonstrating integrity and ethical standards …

Fraud, Sridhar Ramamoorti

Books and Book Chapters by University of Dayton Faculty

Entry in the SAGE Encylopedia of Criminal Psychology

Stock Price Contagion Effects Of Low-Quality Audits At The Individual Audit Partner Level, Ferdinand A. Gul, Chee Yeow Lim, Kun Wang, Yanping Xu

Research Collection School Of Accountancy

We use Chinese audit partner data to show that partners associated with financial reporting fraudinduce share price declines among non-fraudulent firms audited by the same audit partners. In cross-sectionalanalyses, we find that share price declines are more pronounced when low-quality partners (LQPs) failed to issuemodified audit opinions during the period in question and when the LQPs were from one of the Top 10 audit firms.Additional analyses show that investors impose larger penalties on contagion firms when fraudulent firms are largerand the time lapse between sanction and fraud commitment is shorter. The personal characteristics of LQPs (exceptgender) do not cause a …

Yes Bank Annual Report 2019, Yes Bank Limited

Documents

No abstract provided.

Charter Schools At An Impasse: Evaluating America’S Charter School System, Katie Pope

Featured Research

Through an analysis of resources from the State Departments of Education and state education codes, I argue that levels of state regulation of charter schools differ in California, Arizona, Texas, Florida, and New York. Specifically, I demonstrate that this regulation can be classified as low, moderate, or high, depending on the language of the state’s educational legislation. I also analyze the racial diversity of each state’s charter school and public school sectors, using race as a proxy for income levels. This data is used to assess the educational outcomes of the different sectors. It is evident that charter schools are …

Analysis Of The Financial Position Of Business Entities, M. Abdujaborova

International Finance and Accounting

This article features the aspects of methodology analysis of financial position of companies, suggestion for possibility to improvement it and the steps of financial position.

Faculty And Staff Perception Of Financial Fraud In Higher Education, Stephanie Hammons

Mahurin Honors College Capstone Experience/Thesis Projects

This research was designed to survey full-time faculty and staff, from multiple universities, about their experience of fraud within their current and previous institution. Through the survey, we were provided insight into the perception of fraud within higher education institutions and the faculty and staff perception of how the institution handled it. Through the information provided in the survey, it is revealed if whether fraud is a rare occurrence at most institutions or if whether it is a bigger problem than it appears to be. In addition, we will learn how many instances of fraud within different institutions participants have …

Uc Hastings Law (Spring 2019), Hastings College Of The Law Alumni Association

Hastings Magazine (2008-2019)

No abstract provided.

Professionals, Politicos, And Crony Attorneys General: A Historical Sketch Of The U.S. Attorney General As A Case For Structural Independence, Jed Handelsman Shugerman

Fordham Law Review

Historically, the office of the U.S. Attorney General has been identified as “quasi-judicial” or having “quasi-judicial” aspects. Other parts of the Department of Justice (DOJ) have also been described as quasi-judicial, such as the Office of Legal Counsel and the Solicitor General. A glance at a list of past attorneys general seems to confirm this judicial aspiration in practice. Nine attorneys general became U.S. Supreme Court justices, and others were notably judicious and professional in their tenure in the office. Of course, there are some infamous examples of unprofessional cronyism—the appointment of friends or associates to positions of authority, without …

Care, No Matter What: Planned Parenthood's Use Of Organizational Rhetoric To Expand Its Reputation, Karyn Keane

Spring Showcase for Research and Creative Inquiry

This paper analyzes uses of organizational rhetoric on Planned Parenthood's website to market itself as a provider of holistic healthcare rather than just an abortion provider.

Perspectives On Community Policing Of Durban Juveniles Living On The Streets, Dena Cheng

Independent Study Project (ISP) Collection

The aim of this project is to critically analyze the structure and performance of the South African Police Service (SAPS) at the nexus of juvenile criminal justice and homelessness. Facing issues of social discord, legitimacy, and patterns of corruption following the era of apartheid, SAPS plays a critical role in both preventing as well as eliminating crime. Therefore, this project focuses on a particularly marginalized community, under-aged street children, since the treatment of youth crime and/or criminality in Durban serves as a microcosm of a larger system of practices implemented by SAPS. Through in-depth interviews with local social workers, a …

Respect The Hustle: Necessity Entrepreneurship, Returning Citizens, And Social Enterprise Strategies, Priya Baskaran

Maryland Law Review

This Article will address a pervasive and growing problem for returning citizens—high rates of economic insecurity—and, as a novel solution, propose the creation of Economic Justice Incubators (“EJIs”) as a new, municipally-led social enterprise strategy. Mass incarceration is a national problem and requires comprehensive criminal justice reform. In contrast, the reentry process is locally focused due to a complex web of collateral consequences arising from state and local laws. An estimated 641,000 people return home from prison each year, many to economically distressed communities. Once released, the terms of their parole and the collateral consequences associated with their conviction restrict …

Effects Of Prison Program Participation On Recidivism Outcomes, Jordan Jakobs

Sociology & Criminal Justice Theses & Dissertations

Although the relationship between prison programs and recidivism has been extensively researched, few studies have examined the role of commitment as a part of social bond theory and its relationship to prison programs and recidivism. Based on a nationwide sample of 9,890 prisoners, the concept of commitment is used as a paradigm to understand whether completion of prison programs increases bonds of commitment to conventional activities thereby reducing the rate of recidivism. The analyses indicate that commitment improves recidivism outcomes for offenders who completed alcohol and drug treatment programs but not for those in vocational and educational programs. These results …

Professionals, Politicos, And Crony Attorneys General: A Historical Sketch Of The U.S. Attorney General As A Case For Structural Independence, Jed Handelsman Shugerman

Faculty Scholarship

We assume that the nineteenth century was an era of patronage, and the twentieth century marked the rise of professionalization. But the Office of the Attorney General reveals an opposite pattern — a troubling rise of cronyism in the DOJ from the early twentieth century.

This Article uses the rough categories of “professional,” “politico,” and “insider” or “crony,” based on each attorney general's background and how he or she rose to the office (rather than based upon their performance in the office.) Most AGs in the nineteenth century were "politicos" (major established political figures) or "professionals" (experienced lawyers relatively separate …

Medical School Watercooler Newsletter - March 24, 2019, Lindsey Lyle

Watercooler Newsletter

This is the March 24, 2019 edition of the Frederick P. Whiddon College of Medicine's Newsletter - Watercooler.

Contents Include:

Dr. Om Jha wins international Mahatma Gandhi Expatriate Award

Med School Café now online - Technology in the Treatment of Diabetes

Mobile Ranked 5th Fattest City in America: How We Can Slim Down

April Med School Café to focus on melanoma prevention and treatment

Rwanda mission participants gain new perspective on medicine and life

University Urology welcomes nurse practitioner

Twin medical students compete in the classroom and in track and field

Accounting Education In Greece During The Gfc (2009-2016), Dimitrios V. Siskos

Publications

The structure of accounting education in Greece, and in the world, is facing nowadays many significant challenges since the global financial crisis has left behind many critical educational burdens. At the same time, there is an increase in accounting omissions and malpractices of ethics both in the public and in the private sector of Greece. These undoubtedly contributed to massive unemployment, high poverty rate, crime and other social ills experienced in the country. This motivated the study on restructuring accounting education by devising a new educational framework that can be applied to Greek universities and colleges with the purpose of …

A Review Of Trends And Issues Of Cybersecurity In Academic Libraries, Ifeoma Ajie

Library Philosophy and Practice (e-journal)

Cyber security is rapidly becoming an important aspect of ICT around the globe. In Nigeria there have been increase in the rate of cybercrime and various organizations have become targets of cyber criminals. Cybercrime can pose a high risk to the economy and security of a nation. The most common types of cybercrime committed in Nigerian academic libraries include hacking, cyber-theft, viruses and worms, spamming, financial fraud, identity theft, cyber and website cloning. This paper examines the effectiveness of electronic security systems also known as cyber security in academic libraries in Nigeria. The paper was introduced by understanding what security …

Artificial Intelligence Hits The Barrier Of Meaning, Melanie Mitchell

Computer Science Faculty Publications and Presentations

Today’s AI systems sorely lack the essence of human intelligence: Understanding the situations we experience, being able to grasp their meaning. The lack of humanlike understanding in machines is underscored by recent studies demonstrating lack of robustness of state-of-the-art deep-learning systems. Deeper networks and larger datasets alone are not likely to unlock AI’s “barrier of meaning”; instead the field will need to embrace its original roots as an interdisciplinary science of intelligence.

Understanding The Operating Mechanism Of The Modaraba Scam: Victims’ Perspective On A Ponzi Scheme, Irfan Ullah, Waqar Ahmed, Arshad Ali

Business Review

This study aims to explore the operating mechanism of the Modaraba Scam that emerged as a viable investment opportunity in Pakistan and ultimately unraveled as a mega Ponzi scheme. Thematic analysis of the findings reveal that the scam emerged with the conception of a sharia-compliant business and gained validity by the intermediation of religious clerics. Initially the scam operators paid out substantial profits to attract maximum investment. However, soon after, the profit was discontinued and the agents escaped. This research adds to the literature on fraudulent investment traps and can help in the identification of similar Ponzi schemes in the …

Campbell University Norman Adrian Wiggins School Of Law 2019-20 Course Descriptions

Admissions Catalogs

No abstract provided.

Regulating Offshore Finance, William J. Moon

Faculty Scholarship

From the Panama Papers to the Paradise Papers, massive document leaks in recent years have exposed trillions of dollars hidden in small offshore jurisdictions. Attracting foreign capital with low tax rates and environments of secrecy, a growing number of offshore jurisdictions have emerged as major financial havens hosting thousands of hedge funds, trusts, banks, and insurance companies.

While the prevailing account has examined offshore financial havens as “tax havens” that facilitate the evasion or avoidance of domestic tax, this Article uncovers how offshore jurisdictions enable corporations to evade domestic regulatory law. Specifically, recent U.S. Supreme Court cases restricting the geographic …

Justice Kavanaugh, Lorenzo V. Sec, And The Post-Kennedy Supreme Court, Matthew C. Turk, Karen E. Woody

Scholarly Articles

This Article analyzes a recent Supreme Court case, Lorenzo v. Securities and Exchange Commission, and explains why it provides a valuable window into the Court's future now that Justice Kennedy has retired and his seat filled by Justice Brett Kavanaugh. Lorenzo is an important case that raises fundamental interpretative questions about the reach of federal securities statutes. But most significant is its unique procedural posture: when the Supreme Court issues its decision on Lorenzo in 2019, Justice Kavanaugh will be recused while the other eight Justices rule on a lower court opinion from the D.C. Circuit in which he wrote …

Annual Reports To Include The Reports Of The Treasurer, Trustees, Officers And Boards And Committees Of The Town Of Allenstown, New Hampshire For The Fiscal Year Ending December 31, 2018., Allenstown Town Representatives

Allenstown, NH Annual Reports

This is an annual report containing vital statistics for a town/city in the state of New Hampshire.

Unravelling China's Gradual Approach To Equity Crowdfunding Regulation, Chen Li, Yu Qianqian

American University Business Law Review

No abstract provided.

Virginia Dental Journal (Vol. 96, No. 3, 2019)

Virginia Dental Journal

No abstract provided.

Climbing The Down Escalator: When Customer-To-Customer Interaction May Not Be Helping Service Firms, Devon Johnson, Yam Limbu, C Jayachandran, P. Raghunadha Reddy

Department of Marketing Faculty Scholarship and Creative Works

Purpose: This paper aims to examine the effect of customer-to-customer (C2C) interaction while using a service on the willingness of consumers to engage in altruistic customer participation (CP) or co-production efforts aimed at helping other customers. It further examines the role of consumer skepticism toward the service category in moderating the effects of C2C interaction on altruistic CP and customer satisfaction. Design/methodology/approach: A survey methodology was used to collect data from 374 consumers of health-care services in India. The data collection involved interviews of patients visiting diabetes clinics and focused primarily on the interaction between customers and their willingness to …

Fsu Law Focus - 05/31/2019, Fsu College Of Law Office Of Communications

FSU Law Focus Newsletter

From the Dean: Remembering Sandy D'Alemberte; Ziegler Sought by Media for Expertise; Alum Profile: Abigail L. Vail (’06); Student Profile: 2019 Grad Katherine Williams