Digital Commons Network^™

Human Intelligence In Federal Terrorism Cases, Noah James Schneider

Graduate Theses and Dissertations

Though it has often been quipped that the September 11th attacks changed "everything", domestic policy alterations were among the most significant changes after 9/11. Specifically, the 2002 Ashcroft Attorney General Guidelines and the 2008 Mukasey Attorney General Guidelines were two of the most impactful policy changes following 9/11. These Attorney General Guidelines changed the way the Federal Bureau of Investigation (FBI) investigated terrorism in the United States in addition to making counterterrorism the FBI's top priority. One of the ways the FBI prevents terrorism is through the use of undercover agents and confidential informants. How the 2002 and 2008 Attorney …

The Corporation As Victim Of White Collar Crime: Results From A Study Of German Public And Private Companies, Dr. Hendrik Schneider

University of Miami International and Comparative Law Review

No abstract provided.

Enhancing The Compensatory Roles Of Financial Regulatory Agencies In South Korea: Lessons From The U.S. Sec's Fair Fund, Daeil Kim

Maurer Theses and Dissertations

Recent financial scandals in South Korea that caused massive harms to financial consumers instigated voices that financial regulators should play a more active role in recompensing victims for losses incurred by misconduct in the financial market. In this regard, this thesis aims to suggest several considerations in developing the compensation scheme for injured financial consumers in Korea. This thesis first reviews the Federal Account for Investor Restitution (FAIR) Fund operated by the U.S. Securities and Exchange Commission. Specifically, it broadly addresses the history, overall process, operation, and major issues related to the FAIR Fund. Based on the FAIR Fund review, …

Citizens Bank Of Pennsylvania V. Reimbursement Technologies Inc

2015 Decisions

USDC for the Eastern District of Pennsylvania

Sigtarp Quarterly Report To Congress April 29 2015, United States: Office Of The Special Inspector General For The Tarp

Documents

No abstract provided.

Andrew Mackey V. Warden Fairton Fci

2015 Decisions

USDC for the District of New Jersey

The Islamic State Of Iraq And The Levant (Isil): Combatting The Challenge Of Post-Modern Islamic Terrorism, Colin M. Bowie

MAD-RUSH Undergraduate Research Conference

Author: Colin Bowie

Academic Major(s): International Affairs and Justice Studies

Institution: James Madison University

Presentation Title: The Islamic State of Iraq and the Levant (ISIL): Combatting the Challenge of Postmodern Islamic Terrorism

Abstract: This 38-page white paper examines the causes behind the terrorist group ISIL and ultimately recommends a comprehensive policy to destroy the group and eliminate chances of its revival. The author reviews the history of Al Qaeda in Iraq and the unraveling of Syria during its civil conflict. ISIL’s rise, tactics and its manifestation as a group that actively holds territory is discussed. A literature review then analyzes …

Financial Fraud Detection By Using Grammar-Based Multiobjective Genetic Programming With Ensemble Learning, Haibing Li

Lingnan Theses

Financial fraud is a criminal act, which violates the law, rules or policy to gain unauthorized financial benefit. As an increasingly serious problem, it has attracted a lot of concerns. The major consequences are loss of billions of dollars each year, investor confidence and corporate reputation. Therefore, a study area called Financial Fraud Detection (FFD) is obligatory, in order to prevent the destructive results caused by financial fraud. In general, traditional modeling approaches are applied and based on pre-defined hypothesis testing of causes and effects for FFD problems. In addition, the evaluation criteria are often based on variable significance level …

Financial Literacy And College Students: An Exploration Of College Students’ Attitudes, Behaviors, Influences And Preparedness For Financial Decisions After Graduation, Kerry Quirk

Honors Projects in Finance

Financial literacy is the level of understanding an individual has for different financial topics, including but not limited to, investment vehicles, retirement accounts, saving, budgeting, credit and taxes, and the use of such knowledge to change one’s financial behavior to create a more positive financial position for the future. Past research has shown that college students consistently have low levels of financial literacy. They also lack knowledgeable influences on their financial education. Because many college students will soon enter the workforce after graduation and will be responsible for managing their own salary, retirement accounts and investment options, they can be …

Possible Bias In Asset Valuations: An Application Of The Fraud Risk Triangle To Divorce Cases, Jennifer Tomasetti

Honors Projects in Accounting

No abstract provided.

Time For An Update: A New Framework For Evaluating Chapter 9 Bankruptcies, Michael J. Deitch

Fordham Law Review

    Municipal bankruptcies have been making national news since the “Great Recession.” Municipalities like Stockton, Vallejo, and Jefferson County gained notoriety for the record scale of their bankruptcy filings, only to be surpassed by Detroit shortly thereafter as the largest and most populous municipal bankruptcy filing. Historically, municipal bankruptcy occurred infrequently, leaving the nuances of many critical issues, including insolvency, asset utilization, and good faith, unexplored in case law. For example, how should a bankruptcy court analyze Detroit’s cityowned art museum that houses billions of dollars of art when bondholders, pensioners, and other unsecured creditors have unpaid claims? And how should …

Xbox One File System Data Storage: A Forensic Analysis, Caitlin Elizabeth Gravel

Open Access Theses

The purpose of this research was to answer the question, how does the file system of the Xbox One store data on its hard disk? This question is the main focus of the exploratory research and results sought. The research is focused on digital forensic investigators and experts. An out of the box Xbox One gaming console was used in the research. Three test cases were created as viable scenarios an investigator could come across in a search and seizure of evidence. The three test cases were then analyzed individually and cross analyzed with each other for differing digital artifacts. …

Audit Committees And Financial Reporting Quality In Singapore, Kwong Sin Leong, Jiwei Wang, Themin Suwardy, Yuanto Kusnadi

Research Collection School Of Accountancy

No abstract provided.

The Other Side Of The Coin: The Fec's Move To Approve Crytocurrency's Use And Deny Its Viability, Juliya Ziskina

Washington Journal of Law, Technology & Arts

This Article examines the implications of the Federal Election Committee’s May 2014 advisory opinion on cryptocurrency’s viability within campaign finance regulation, and U.S. financial regulation more generally. Although the Commissioners sharply disagreed on whether Bitcoin is a cash or in-kind contribution, they voted unanimously to allow political committees to accept Bitcoin donations. Moreover, all the Commissioners agreed that Bitcoin donors must disclose their names, addresses, and occupations. While many view this decision as pushing Bitcoin and cryptocurrency further toward legitimacy, in actuality it undermines one of cryptocurrency’s distinct functionalities: pseudonymity. Paradoxically, while it approves the use of Bitcoin in campaign …

Armstrong Magazine, Marketing & Communications Department, Armstrong State University

Armstrong News & Publications: Armstrong Magazine (Archived)

No abstract provided.

Cybersecurity: Recognizing The Risk And Protecting Against Attacks, Kristin Shields

North Carolina Banking Institute

This Note proceeds in six parts. Part II details the mechanics behind cyberattacks. Part III identifies the effects of cyberattacks on financial institutions. Part IV discusses the legal liability of financial institutions following a cyberattack. Part V evaluates regulatory efforts to increase cybersecurity requirements and prevent cyberattacks. Part VI suggests solutions financial institutions may use to protect against cyberattacks. Finally, Part VII concludes by emphasizing the importance of financial institutions using the available guidance to make sure that their networks are sufficiently protected.

January To March 2015

All Summaries

No abstract provided.

The Financial Institutions Reform, Recovery, And Enforcement Act Of 1989: The Effect Of The “Self-Affecting” Theory On Financial Institutions, Filmon M. Sexton

North Carolina Banking Institute

This Note addresses why the Self-Affecting Theory misinterprets § 1833a. This Note argues that in cases where the DOJ could bring, but is unwilling or unable to bring, criminal actions, a federally insured financial institution should not be held civilly liable under § 1833a for engaging in fraudulent conduct "affecting" that same institution. The Financial Institutions Reform, Recovery, and Enforcement Act of 1989 ("FIRREA") does not define what it means to "affect[] a federally insured financial institution." Congressional intent demonstrates that Congress enacted § 1833a in response to the pervasive insider abuse and fraud of the savings and loan crisis …

Clarifying What Is “Clear”: Reconsidering Whistleblower Protections Under Dodd-Frank, Caroline E. Keen

North Carolina Banking Institute

This Note argues that the Fifth Circuit’s holding should be disregarded and the definition of a whistleblower should be expanded to include those who report potential securities laws violations internally, in addition to those who report directly to the SEC. This Note proceeds in four parts. Part II explains the differences between the anti- retaliation provisions of SOX and Dodd-Frank. Part III provides an overview of the approach taken by the Fifth Circuit in adopting a restrictive definition of whistleblower in Asadi. Part IV discusses how the majority of courts choose not to follow the Fifth Circuit after correctly applying …

Commonwealth Times 2015-02-16

Commonwealth Times, 1969-

No abstract provided.

Usa V. John Mcelroy

2015 Decisions

USDC for the Eastern District of Pennsylvania

The Management Of A Turnaround After An Ethical Breach In A Public Institution Of Higher Education, Ashley Stark

Doctor of Business Administration (DBA)

The field of management has built a wealth of literature on turnaround management as well as the effect unethical actions have upon organizations. However, there has been less study on the application of these topics to turnarounds specifically in small, regional, public institutions of higher education. It is important that an institution of higher education that has been affected by an ethical failure execute a turnaround to restore trust and faith in the organization, internally and externally. A small, regional, public institution of higher education in the upper Midwest recently encountered a series of organizational difficulties that negatively influenced its …

Admit Or Deny: A Call For Reform Of The Sec's "Neither-Admit-Nor-Deny" Policy, Priyah Kaul

University of Michigan Journal of Law Reform

For four decades, the SEC’s often-invoked policy of settling cases without requiring admissions of wrongdoing, referred to as the “neither-admit-nor-deny” policy, went unchallenged by the courts, the legislature, and the public. Then in 2011, a harshly critical opinion from Judge Jed Rakoff in SEC v. Citigroup incited demands for reform of this policy. In response to Judge Rakoff’s opinion, the SEC announced a modified approach to settlements. Under the modified approach, the Commission may require an admission of wrongdoing if a defendant’s misconduct was egregious or if the public markets would benefit from an admission. Many supporters of the neither-admit-nor-deny …

An Overview Of Steganography For The Computer Forensics Examiner (Updated Version, February 2015), Gary C. Kessler

Publications

"Steganography is the art of covered or hidden writing. The purpose of steganography is covert communication-to hide the existence of a message from a third party. This paper is intended as a high-level technical introduction to steganography for those unfamiliar with the field. It is directed at forensic computer examiners who need a practical understanding of steganography without delving into the mathematics, although references are provided to some of the ongoing research for the person who needs or wants additional detail. Although this paper provides a historical context for steganography, the emphasis is on digital applications, focusing on hiding information …

Bhagavad Gitā & The Art Of Leadership: Old Text, New Context!, Satinder Dhiman

The Journal of Values-Based Leadership

Author and scholar Satinder Dhiman focuses upon the pervasive and necessary role of spirituality in values-based leadership. He notes that while the leadership literature is plentiful, the Bhagavad Gītā represents one of the very few writings which explores the core psychological, philosophical, ethical, and spiritual underpinnings of leadership roles. In this article, the author applies hermeneutics to the Gītā to highlight important leadership lessons and to apply such lessons to contemporary organizational leadership. Through selfless work, a true leader eschews an egoistic pursuit of self-aggrandizement to achieve the freedom of serving others. Thus, Dhiman concludes, the Gītā teaches its readers …

Deferred Prosecutions And Corporate Governance: An Integrated Approach To Investigation And Reform, Lawrence A. Cunningham

Florida Law Review

When evaluating how to proceed against a corporate investigative target, law enforcement authorities often ignore the target’s governance arrangements, while subsequently negotiating or imposing governance requirements, especially in deferred prosecution agreements. Ignoring governance structures and processes amid investigation can be hazardous, and implementing improvised reforms afterwards may have severe unintended consequences—particularly when prescribing standardized governance devices. Drawing, in part, on new lessons from three prominent cases—Arthur Andersen, AIG, and Bristol-Myers Squibb—this Article criticizes prevailing discord and urges prosecutors to contemplate corporate governance at the outset and to articulate rationales for prescribed changes. Integrating the role of corporate governance into prosecutions …

Lanthorn, Vol. 49, No. 36, January 19, 2015, Grand Valley State University

Volume 49, July 7, 2014 - June 1, 2015

Lanthorn is Grand Valley State's student newspaper, published from 1968 to the present.

Are Cybercrime Laws Keeping Up With The Triple Convergence Of Information, Innovation And Technology?, Ramesh Subramanian, Steven Sedita

Communications of the IIMA

This paper analyzes the emergence and development of cyberlaws. In many coimtries aroxmd the world, cyberlaws are being enacted in order to curb or prosecute cybercriminals. Cybercriminals have very rapidly adlapted to developments in technology, specifically Internet technology, and use its characteristics of transience, anonymity, speed and vast spread to perpetrate various types of crimes. Thus the triple convergence of information, innovation and technology has also aided criminals to practice their nefarious "trade." The paper analyzes how various countries are taking counter measures by enacting cyberlaws. These actions are often slow and reactive rather than proactive. In addition, the laws …

Tourism In Crisis: A Qualitative Content Analysis Of Seaworld's Twitter Response To Blackfish, Nicholas E. Marek

Master's Theses and Doctoral Dissertations

Released on July 19, 2013, the documentary Blackfish highlighted the mistreatment of dangerous sea-life and the lack of employee training at the aquatic zoological theme park SeaWorld. Considering the immense reputational damage suffered by SeaWorld, this study uses qualitative content analysis to examine SeaWorld’s Twitter (twitter.com) response to the Blackfish crisis. An inductive method of coding highlights overall themes present in SeaWorld’s tweets while the deductive method of coding utilizes Benoit’s (1997) image repair theory to determine how this tourism organization utilizes Twitter as a medium of image restoration. The results prompt suggestions for clarifying image repair theory as well …

Promoting Professional Skepticism In The Audit Environment, Mary C. Parlee

2015

The objective of this dissertation is to examine professional skepticism in the audit environment and identify methods to promote professional skepticism in an overall effort to improve auditor judgment and decision making. This dissertation is made up of three studies, and each study’s purpose, methodology, and findings are summarized below.

The purpose of the first study is to examine the potential for simple metaphors to prime professional skepticism during an auditor’s professional judgment process. I empirically examine the effectiveness of using metaphors as non-conscious primes to activate a skeptical mindset. The results indicate that priming a skeptical mindset does in …