Digital Commons Network^™

It Services Offshoring To Africa: Assessing The Attractiveness And Readiness Of Nigeria, Joshua O. Omoju

The African Journal of Information Systems

This paper presents one of the first comprehensive analyses of Nigeria’s future readiness and attractiveness as a potential destination for IT-enabled services offshoring. The paper examines existing literature on IT services offshoring to Africa, and presents results from in-depth evaluation of seven important location selection criteria. The study indicates that while Nigeria appears to be making progress in many areas, the country is neither yet ready nor attractive as an offshoring destination. Nevertheless, the analysis suggests that Nigeria might already be on the path to attaining readiness in the future. However, significant hurdles will need to be surmounted if Nigeria …

Internet Safety And The Silver Surfer: The Relationship Between Gist Reasoning And Adults' Risky Online Behavior, Cm White, M Gummerum, S Wood, Y Hanoch

School of Psychology

Currently, fewer older adults are online compared with younger generations. However, with many new initiatives aiming to significantly increase the number of older internet users, they will increasingly be exposed to potential victimisation from internet fraud, a fundamental issue affecting all adult internet users. Despite this, little research has examined online risk-taking across the adult lifespan or adults' reasoning about risky online behaviors. Using fuzzy trace theory, we investigated adults' online risk-taking behavior and intentions, and whether these behaviors were related to different ways of reasoning about risk, namely, gist reasoning (using qualitative, intuitive knowledge) and verbatim reasoning (using quantitative, …

First Time For Everything: The Cfpb Enforces Data Security, Graham T. Dean

North Carolina Banking Institute

No abstract provided.

How May The United States Leverage Its Fatca Iga Bilateral Process To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments? A Carrot & Stick Policy Proposal, William Byrnes

Faculty Scholarship

Professor William Byrnes examines whether it is prudent for taxpayers to trust the governments of the 117 countries that scored a fifty or below on Transparency International’s corruption index. The complete information system invoked by the Foreign Account Tax Compliance Act (FATCA) encourages, even prolongs, the bad behavior of black hat governments by providing fuel (financial information) to feed the fire of corruption and suppression of rivals. Professor Byrnes recommends that the United States leverage a “carrot-stick” policy tool to incentivize bad actors to adopt best tax administration practices.

The Glass House Effect: Big Data, The New Oil, And The Power Of Analogy, Dennis D. Hirsch

Maine Law Review

One hears with some frequency today that “data is the new oil.” Recently, Virginia Rometty, IBM’s Chief Executive Officer, updated the phrase, explaining that Big Data is the new oil. Most people who have used the analogy do so in order to convey Big Data’s tremendous value. Data is an essential resource that powers the information economy much like oil has fueled the industrial economy. Big Data promises a plethora of new uses—the identification and prevention of the pandemics, the emergence of new businesses and business sectors, the improvement of health care quality and efficiency, and enhanced protection of the …

What Is ... Benford’S Law?, Arno Berger, Theodore P. Hill

Research Scholars in Residence

Benford’s law quantifies the surprising fact that in many datasets, such as populations of counties, numbers on the World Wide Web, or incomes and expenses on tax returns, the numbers are much more likely to start with small digits like 1 or 2 than with large digits like 8 or 9. The law actually provides a specific probability distribution on the (significant) digits, telling exactly how likely each sequence of digits is.

Draining The Swamp Requires Robust Whistleblower Protections And Incentives, Jason Zuckerman, Tom Devine

Emory Business Law Review

The Trump Administration has promised to 'drain the swamp,' combat corporate corruption, and root out waste, fraud, and abuse in the federal government. To achieve those laudable goals, the new Administration will need to appoint effective leaders to the agencies or subagencies charged with enforcing whistleblower-protection laws, and Congress will need to preserve and, indeed, enhance whistleblower protections in the public and private sectors. This Article provides a detailed agenda for the new Administration to ensure effective enforcement of federal whistleblower-protection laws and an agenda for Congress to plug significant gaps in whistleblower-protection laws.

Uab Launches New Bachelor Of Science Degree In Digital Forensics, Staff

Browse All News

No abstract provided.

Age And Adaptation: Stronger Decision Updating About Real World Risks In Older Age, Jj Rolison, S Wood, Y Hanoch

School of Psychology

In later life, people are faced with a multitude of risky decisions that concern their health, finance, and personal security. Older adults often exercise caution in situations that involve risk. In this research, we asked whether older adults are also more responsive to warnings about potential risk. An answer to this question could reveal a factor underlying increased cautiousness in older age. In Study 1, participants decided whether they would engage in risky activities (e.g., using an ATM machine in the street) in four realistic scenarios about which participants could be expected to have relevant knowledge or experience. They then …

"I Made A Choice": Exploring The Persuasion Tactics Used By Online Romance Scammers In Light Of Cialdini's Compliance Principles, Aaron K. Archer

Regis University Student Publications (comprehensive collection)

Online romance scams cause a disproportionately high amount of loss to victims when compared to other cybercrimes, and evidence suggests these scams may be more pervasive than official figures indicate. Unlike some other cybercrimes, an online romance scam is only successful to the extent that the scammer can persuade the victim to carry out requests. In his book, Influence: The Psychology of Persuasion, psychologist Robert Cialdini has identified six psychological principles often exploited by those seeking to gain the compliance of others; these principles may provide a good framework for understanding the effectiveness of the tactics used by online romance …

Delaware Court Refuses To Invoke Corwin To Cleanse Alleged Director Misconduct Despite Stockholder Vote Approving Merger, Robert S. Reder

Vanderbilt Law Review

No abstract provided.

Suffolk University Undergraduate Academic Catalog, Sawyer Business School, 2017-2018, Suffolk University

College of Arts and Sciences and Sawyer Business School Academic Catalogs

This catalog contains information for the undergraduate programs in the Sawyer Business School. The catalog is a PDF version of the Suffolk website, so many pages have repeated information and links in the document will not work.

The catalog is keyword searchable by clicking ctrl+f. A-Z course descriptions are also included here as a separate PDF file listing all SBS course offerings. Please contact the Archives if you need assistance navigating this catalog or finding information on degree requirements or course descriptions.

Not Guilty, Again, Chase Doscher

Belmont Health Law Journal

Historically, there has been little incentive for healthcare and pharmaceutical corporations to adhere strictly to federal administrative regulations. The monetary penalties, while in the billions of dollars, have paled in comparison to the profits reaped by the unlawful marketing, off-label usages, and fraudulent billing to federal healthcare programs. In 2015, former Attorney General, Sally Yates, issued the now famous Yates Memorandum to take the first step in curbing this trend of corporate misconduct. Through this memorandum, the Department of Justice reaffirmed its commitment to prosecuting not only corporations, but to hold their executives personally liable for regulatory violations committed under …

Factors Predicting Profitability Of Enterprises Funded By Microfinance Institutions In Burkina Faso, Fulgence Kabore

Walden Dissertations and Doctoral Studies

In sub-Saharan Africa, only 13% of new businesses show profitability and survive beyond start-up. Such a low rate of success has an adverse impact on the region economy as small and medium enterprises comprise 90% of African businesses. Understanding the cause of business failure can help existing and new entrepreneurs to focus on factors that may help to overcome barriers to business growth and increase entrepreneurs' chances of success. The purpose of the correlation study was to examine the relationship between business ownership characteristics, resources and professional management, timing, and profitability. The resource-based theory served as the theoretical lens for …

Reconceptualizing The Whistleblower’S Dilemma, Miriam H. Baer

Faculty Scholarship

Since its inception in August 2011, the SEC’s whistleblowing program has received over 18,000 tips and has distributed over thirty awards. The Commission’s Enforcement Division has lauded the program, emphasizing its recoveries (over $500 million in the aggregate) as well as its generous bounties (over $100 million total). Nevertheless, an agency focused on deterrence must pay attention to the volume of credible reports it receives from insiders, particularly because deterrence has been shown to rest so strongly on the putative wrongdoer’s perceived probability of detection. From that perspective, the program’s success is more ambiguous: twenty-six covered actions (some involving more …

Crises And Crisis Management: Integration, Interpretation, And Research Development, Jonathan Bundy, Michael D. Pfarrer, Cole E. Short, W. Timothy Coombs

All Faculty Open Access Publications

Organizational research has long been interested in crises and crisis management. Whether focused on crisis antecedents, outcomes, or managing a crisis, research has revealed a number of important findings. However, research in this space remains fragmented, making it difficult for scholars to understand the literature’s core conclusions, recognize unsolved problems, and navigate paths forward. To address these issues, we propose an integrative framework of crises and crisis management that draws from research in strategy, organizational theory, and organizational behavior, as well as from research in public relations and corporate communication. We identify two primary perspectives in the literature, one focused …

2017 Commencement Program, New York Law School

Commencement Programs

Click here to view online.

Modes Of Liability, Cumulative Convictions, And Charging Language, Ankita Channarasappa

War Crimes Memoranda

No abstract provided.

Crime Victims' Rights, Paul Cassell

Utah Law Faculty Scholarship

Over the last 40 years, advocates for crime victims have succeeded in enshrining victims’ rights in state constitutions and other enactments. These provisions show that a consensus has developed around the country on certain core victims’ rights. Included in the core are, among other things, the right to notice of court hearings, to attend court hearings, to be heard at appropriate court hearings, to proceedings free from unreasonable delay, to consideration of the victims’ safety during the process, and to restitution. The current challenge for the country is ensuring that these core rights are fully and effectively implemented and that …

Delaware Court Refuses To Invoke Corwin To Cleanse Alleged Director Misconduct Despite Stockholder Vote Approving Merger, Robert S. Reder

Vanderbilt Law Review En Banc

No abstract provided.

Deceptive Security Based On Authentication Profiling, Andrew Nicholson, Helge Janicke, Andrew Jones, Adeeb Alnajaar

Australian Information Security Management Conference

Passwords are broken. Multi-factor Authentication overcomes password insecurities, but its potentials are often not realised. This article presents InSight, a system to actively identify perpetrators by deceitful adaptation of the accessible system resources using Multi-factor Authentication profiles. This approach improves authentication reliability and attributes users by computing trust scores against profiles. Based on this score, certain functionality is locked, unlocked, buffered, or redirected to a deceptive honeypot, which is used for attribution. The novelty of this approach is twofold; a profile-based multi-factor authentication approach that is combined with a gradient, deceptive honeypot.

Taxing Greed, Genevieve Tokić

Loyola of Los Angeles Law Review

Appeals to greed in support of various tax proposals are often seen in response to populist moods in politics. Such appeals may be used to garner political support for a policy or proposal. However, there has been little academic consideration of the role of greed (or attitudes towards greed) in the law, and in tax law in particular. This Article seeks to fill that gap by taking a close look at the concept of greed. In doing so, the Article first surveys the history of greed and its meaning, and draws on political philosophy and economic literature to provide a …

Can Phishing Education Enable Users To Recognize Phishing Attacks?, Hanaa Alghamdi

Dissertations

Phishing attacks have increased rapidly and caused many drastic damages and losses for internet users‟ .The purpose of this research is to investigate on effectiveness of phishing education and training to help users identify different forms of phishing threats. The study has been conducted through developing a phishing quiz mobile application which includes four kinds of phishing threats. It tested the ability of users to recognize spoofed emails, SMS phishing (SMshing), scam phone calls (Vishing), and phishing through social media networks. A comprehensive literature review was discussed to investigate on the research area, understand the research problem, support the proposed …

Intangible Fish And The Gulf Of Understanding: Yates V. United States And The Court's Approach To Statutory Interpretation, John M. Garvin

Indiana Law Journal

Is a fish a tangible object? The answer in most cases is obviously “yes.” But in Yates v. United States, the Supreme Court held that fish are outside the meaning of the phrase “tangible object” as it is used in the Sarbanes–Oxley Act of 2002. This Note argues that the Yates decision provides a lens with which to examine the Court’s contemporary methods of statutory interpretation. In adopting the textualist vocabulary most famously associated with the late Justice Scalia, the Justices have committed to speaking the same language. Still, fundamental differences between the Justices remain. These differences expose the …

Why It Is Getting Harder To Prosecute Executives For Corporate Misconduct, Peter J. Henning

Law Faculty Research Publications

No abstract provided.

A Survey Of Litigation In Corporate Finance, Matteo P. Arena, Stephen P. Ferris

Finance Faculty Research and Publications

Purpose

The purpose of this paper is to review research on litigation in corporate finance.

Design/methodology/approach

This paper surveys studies on the estimation of litigation risk, litigation costs, stock reaction to lawsuit announcement, and the effect of litigation on corporate financial policies and outcomes.

Findings

The first section presents a survey of studies that estimate litigation risk. The authors then discuss a set of studies that focus on the various costs associated with litigation. The third area of review is about studies which estimate the market reaction to a lawsuit announcement. The next section surveys studies that examine the relation …

How May The United States Leverage Its Fatca Iga Bilateral Process To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments?: A Carrot & Stick Policy Proposal, William Byrnes

Emory International Law Review Recent Developments

Professor Byrnes offers a preliminary narrative to examine the serious challenge of Control Firsters' vision that every jurisdiction should have complete information on all transactions by any taxpayer. A question that Control Firsters must address is whether it is prudent for taxpayers to trust the governments of the 117 countries that scored a fifty or below on Transparency International's corruption index. Quite possibly, the complete information system invoked by Control Firsters encourages, even prolongs, the bad behavior by providing fuel (financial information) to feed the fire of corruption and suppression of rivals. In light of this, Professor Byrnes recommends that …

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

GW Law Faculty Publications & Other Works

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 …

Diversity, Compliance, Ethics & In-House Counsel, Steven A. Ramirez

Faculty Publications & Other Works

No abstract provided.

Insider Trading Prosecution Under Section 10b And Rule 10b-5: Balancing Newman And Salman, Porter L. Strickler

Student Works

No abstract provided.