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Booklet, Altrusa International 65th Annual District Three Conference Information, Lake Mary, Florida, May 3-5, 2018, Altrusa International

Altrusa International of Tampa Bay, Inc. - Records

The information packet for the Altrusa International Inc. 65th Annual District Three Conference in Lake Mary, Florida on May 3-5, 2018.

Executive Committee & Cabinet Minutes May 2018, Uno Faculty Senate

Faculty Senate Minutes

These are the official minutes of the Faculty Senate Executive Council Meetings at the University of Nebraska - Omaha (UNO) for Academic year 2017-2018. Minutes are not posted until officially approved by the Executive Council at the following meeting. Minutes are archived yearly within the UNO Library Archives.

Bitcoin, Blockchain And Trust, Quentin Rene Marcel Rosso

Renée Crown University Honors Thesis Projects - All

In the past few months, there has been an incredible craze about Bitcoins and Blockchain. Prices skyrocketed, and trading platforms emerged very quickly. This new cryptocurrency economy has been compared to the more traditional economy which has been shaken by many crises in the past twenty years. Crises arise when trust collapses. With a mix of interpersonal and institutional trust, our financial system and its institutions are considered obsolete. We are repeating the same mistakes over and over again. Bitcoin will fix our current economy by providing three new elements of Trust: (1) Decentralized architecture and governance neutrality based on …

Smart Or Shirking? The Effect Of Aggressive Tax Avoidance On Corporate Repuation, Jennifer Mcgarry

College of Business Theses and Dissertations

In this study, I investigate how news that a company has engaged in aggressive tax avoidance affects the company’s reputation. If the general public believes companies have a responsibility to pay their “fair share” of the national tax burden, then they will likely view aggressive tax avoidance negatively. If instead the public believes companies have a responsibility to shareholders to maximize profits by minimizing tax, then they will likely view aggressive tax avoidance positively. I examine these two possibilities by conducting an experiment. I find that people tend to view aggressive tax avoidance negatively and thus companies suffer reputational damage …

Japan, Panama, And The United States: The Influence Of Cultural Values And Personal Ethics On Fraud Prevention Awareness, Rachel Elizabeth Williamson

Honors Theses

Fraud is defined as the intentional misrepresentation of facts for the purpose of personal gain, whether financial or otherwise. Transparency International’s annual global Corruption Perceptions Index (CPI) has revealed that different countries have different perceived levels of corruption. Japan, Panama, and the United States were chosen as the countries in which to distribute a three-part questionnaire, measuring fraud awareness (FA), personal consumer ethics (EQ), and cultural values (CV), respectively. This survey was distributed to college students in each country who had not yet taken a business ethics course, in order to get a picture of inherent differences between the countries …

Ponzi Schemes And The Awareness Of South Carolina Students To Financial Fraud, John Michael Williams, Sara Strauch, Drew Duncan

Senior Theses

Ponzi schemes have continued to grow since the 1920s when Charles Ponzi conducted the first successful Ponzi scheme. Since then, technology has advanced which can help fraudulent investors obtain money easier, but legislation has also improved in order to try to find these investors and stop them before they take large amounts of money from innocent individuals. Since Ponzi schemes have been around for almost 100 years now, there is a lot of research available to explain to investors what Ponzi schemes are and how to spot one before you invest in it. However, even though all of this research …

Weaponizing Twitter Litter: Abuse-Forming Networks And Social Media, Hal Berghel

Computer Science Faculty Research

Instead of liberating us from the biases of the educated among us, the Internet has saddled us with the biases of the unreasoned among us.

Fraud And The Evolution Of Forensic Accounting Education, Abel Pors

Senior Honors Theses

Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s. As fraud changed the landscape of auditing practice, forensic accounting slowly began to take shape as the accountant’s answer to fraud. After a series of major frauds at the beginning of the 21st century, forensic accounting became one of the most demanded fields of accounting. The profession, though, was still relatively in its infancy: forensic accountants were predominantly untrained aside from firsthand experience. Since the early 2000’s, schools have begun rapidly implementing forensic accounting programs to meet the …

2018-03-29 Amended Bylaws Of The Board Of Regents, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Bylaws of the Board of Regents of Morehead State University amended and approved on March 29, 2018.

Commonwealth Times 2018-03-26

Commonwealth Times, 1969-

No abstract provided.

Competitive Models To Detect Stock Manipulation, Jose J. Thoppan, Punniyamoorthy M., Ganesh K.

Communications of the IIMA

In this paper, data from the Indian stock market is used to study the prediction accuracy of various classification techniques that can be used to identify market manipulation. The data contains information regarding price, volume and volatility of various stocks. Techniques like discriminant analysis, a composite model based on artificial neural network – genetic algorithm (ann-ga) and support vector machine (svm) have been used for classifying stocks into manipulated and non manipulated categories. It is observed that the support vector machine based technique gives the best classification accuracy among the three techniques.

Money And Morality: Pathways Toward A Civic Stewardship Ethic (2012), Marcy Murninghan

New England Journal of Public Policy

Based on a plenary presentation made at the Ninth Harvard University Forum on Islamic Finance, held at Harvard Law School in 2010, less than two years after the 2008 financial crisis, this article argues for the restoration of ethical values and civic commitments in capitalism and economic enterprise, drawing on traditional religious, theological, and philosophical principles regarding the civic moral obligations associated with building and managing wealth. The article is divided into three main parts. It begins with an overview of reform measures emanating from the financial debacle, including the Dodd-Frank Wall Street Reform and Consumer Protection Act, and an …

News On The Prairie, March 2018, Office Of Auxiliary Services And Marketing

News on the Prairie

Spring Break Quick Tips, Resident Hall Council elections

Accountability For Nonenforcement, Urska Velikonja

Notre Dame Law Review

Changes in enforcement can move in more than one direction: enforcement can increase significantly as the Securities and Exchange Commission saw in the aftermath of the accounting scandals or the Madoff Ponzi scheme, and decrease precipitously, as evidenced at the Consumer Financial Protection Bureau under Acting Director Mick Mulvaney. There is no reason in constitutional or administrative law to treat changes in enforcement policy differently depending on whether enforcement increases or decreases. Policy choices raise similar questions about reviewability and accountability, regardless of whether they increase or decrease enforcement. They also raise symmetrical questions about fair notice and due process …

The Evolution Of Redlining Post-Financial Crisis And Best Practices For Financial Institutions, Martha J. Svoboda

North Carolina Banking Institute

No abstract provided.

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

North Carolina Law Review

No abstract provided.

Financial Reporting Changes And Internal Information Environment: Evidence From Sfas 142, Qiang Cheng, Young Jun Cho, Holly I. Yang

Research Collection School Of Accountancy

Using the adoption of SFAS 142 as an exogenous shock, we examine the effect of changes in financial reporting on firms’ internal information environment. SFAS 142 removed goodwill amortization and required firms to perform a two-step impairment test. We argue that complying with SFAS 142 induces managers to acquire new information and, therefore, improves managers’ information sets. Interviews with executives and auditors confirm this argument. Using a difference-in-differences design, we find that firms affected by SFAS 142 (i.e., treatment firms) experience an improvement in management forecast accuracy in the post-SFAS 142 period compared with those not affected. The increase is …

Risk And Anxiety: A Theory Of Data Breach Harms, Daniel Solove, Danielle K. Citron

Faculty Scholarship

In lawsuits about data breaches, the issue of harm has confounded courts. Harm is central to whether plaintiffs have standing to sue in federal court and whether their claims are viable. Plaintiffs have argued that data breaches create a risk of future injury from identity theft or fraud and that breaches cause them to experience anxiety about this risk. Courts have been reaching wildly inconsistent conclusions on the issue of harm, with most courts dismissing data breach lawsuits for failure to allege harm. A sound and principled approach to harm has yet to emerge, resulting in a lack of consensus …

Worldwide Reliance: Is It Enough? The Importance Of Personal Jurisdiction And A Push For "Minimum Contacts" In Prosecuting Foreign Defendants For Financial Crimes, Kayla Foley

DePaul Law Review

No abstract provided.

Social Capital And Analyst Forecasts, Jing Dai

Dissertations, Theses, and Capstone Projects

This study examines the effect of social capital on analyst forecast accuracy. Using a county-level measure of social capital, I find that firms headquartered in counties with high social capital have greater forecast accuracy than firms headquartered in low social capital counties. In addition, I conduct two cross-sectional tests under conditions where social capital facilitates analyst forecast information collection and where social capital provides more assurance of information reliability. I find that the effect of social capital is more pronounced when firms’ headquarters are close to analyst brokerage firms. This is because geographically proximate analysts may have more channels to …

Scheduling In Mapreduce Clusters, Chen He

School of Computing: Dissertations, Theses, and Student Research

MapReduce is a framework proposed by Google for processing huge amounts of data in a distributed environment. The simplicity of the programming model and the fault-tolerance feature of the framework make it very popular in Big Data processing.

As MapReduce clusters get popular, their scheduling becomes increasingly important. On one hand, many MapReduce applications have high performance requirements, for example, on response time and/or throughput. On the other hand, with the increasing size of MapReduce clusters, the energy-efficient scheduling of MapReduce clusters becomes inevitable. These scheduling challenges, however, have not been systematically studied.

The objective of this dissertation is to …

The Importance And Implications Of Forensic Accounting In The Financial World, Mackenzie Hitchcock

Undergraduate Honors College Theses 2016-

This thesis thoroughly explores fraud and the forensic accounting profession. It details the education, training, and careers of forensic accountants; and why demand for this profession has suddenly spiked. The necessary skills of forensic accountants and why these skills are valuable is explored; a need for better education and training is also proposed. It also details popular forensic accounting methods and how these may be used to detect fraud. This thesis explains several fraud schemes and famous frauds that were contributors to the growing demand of forensic accountants. The fraud triangle and other contributing factors are explored. This thesis also …

Governors State University College Of Business Annual Report - 2017-2018, College Of Business

Annual Reports

A report of the accomplishments of College of Business faculty, staff, students, and alumni in the 2017-2018 academic year.

Wellesley Magazine Winter 2018, Wellesley College Alumnae Association

Wellesley Magazine (Alumnae Association)

Featured in this issue:

Immigrant Journeys / by Amita Parashar Kelly ’06

Humanities, Meet Technology / by Catherine O’Neill Grace

Frozen in Time / by Lisa Scanlon Mogolov ’99

How to Raise a Feminist Boy / by Jordan Namerow ’05

A Farewell To Falsity Shifting Standards In Medicare Fraud Enforcement, Isaac ("Zack") D. Buck

Scholarly Works

For the better part of a decade, Americans have had a front-row seat to a fervent and turbulent debate over the future of their health care system. The passage of the Patient Protection and Affordable Care Act of 2010 (ACA), the most comprehensive health reform effort since the mid-1960s, ushered in a new era in health law and policy, granting millions of Americans access to health care. After multiple legal challenges and congressional efforts that ultimately failed to slay the law, the ACA had become entrenched by the end of the Obama administration, even though pieces of the law had …

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

Loyola University Chicago Law Journal

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 anti-discrimination law.

Regulating The Shadow Banking System In China, Megan Lindgren

International Program Papers

No abstract provided.

Regulating The “Too Big To Jail” Financial Institutions, Jerry W. Markham

Faculty Publications

This article addresses the “too big to jail” regulatory model in which large banks pay hundreds of billions of dollars to settle multiple and duplicative regulatory charges brought by a horde of state, federal, and even foreign regulators. The banks pay those massive settlements in order to keep their banking charters and to obtain immunity from prosecution for senior executives. In turn, regulators benefit from the headlines these fines generate. Much criticism has been directed at these settlements because the banks are allowed to continue business as usual and no senior executives are jailed. Other critics contend that these settlements …

The Media’S Failure To Report On Religious Voices In The Public Square The Euthanasia Debate As A Test Case, Margaret Somerville

The University of Notre Dame Australia Law Review

No abstract provided.

Cybersecurity Of The Person, Jeff Kosseff

First Amendment Law Review

No abstract provided.