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Global Finance, Multinationals And Human Rights: With Commentary On Backer's Critique Of The 2008 Report By John Ruggie, Faith Stevelman

Articles & Chapters

No abstract provided.

Not-For-Profit Entities With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

"Introduction" To "Symposium: The Fate Of Anglo-American Capitalism", Sandra J. Peart

Jepson School of Leadership Studies articles, book chapters and other publications

The call for papers in this special issue asked whether there is a future for the robust sort of capitalism favoured by Adam Smith or whether we have reached a limit to Anglo-American capitalism as the engine of human betterment. Contemporary events loomed large late in 2008 and it seemed appropriate to consider whether Anglo-American capitalism was passing away. We were particularly interested in contributions that viewed current economic events through a lens informed by Smith's teaching on institutions, money and economic growth.

A Proposal For Calculating Reimbursed Victims Of Financial Identity Theft Under The Federal Sentencing Guidelines, Roy Michael Anderson

Brooklyn Journal of Corporate, Financial & Commercial Law

No abstract provided.

Potential Litigation Against Auditors For Negligence, Thomas C. Pearson

Brooklyn Journal of Corporate, Financial & Commercial Law

No abstract provided.

Ant Colony Optimization Approach For Stacking Configurations, Yijun Chen

Lingnan Theses

In data mining, classifiers are generated to predict the class labels of the instances. An ensemble is a decision making system which applies certain strategies to combine the predictions of different classifiers and generate a collective decision. Previous research has empirically and theoretically demonstrated that an ensemble classifier can be more accurate and stable than its component classifiers in most cases. Stacking is a well-known ensemble which adopts a two-level structure: the base-level classifiers to generate predictions and the meta-level classifier to make collective decisions. A consequential problem is: what learning algorithms should be used to generate the base-level and …

Institutionalization, Investment Adviser Regulation, And The Hedge Fund Problem, Anita K. Krug

Articles

This Article contends that more effective regulation of investment advisers could be achieved by recognizing that the growth of hedge funds, private equity funds, and other private funds in recent decades is a manifestation of institutionalization in the investment advisory context. That is, investment advisers today commonly advise these “institutions,” which have supplanted other, smaller investors as advisory clients.

However, the federal securities statute governing investment advisers, the Investment Advisers Act of 1940, does not address the role of private funds as institutions that now intermediate those smaller investors' relationships to investment advisers. Consistent with that failure, investment adviser regulation …

Global Finance, Multinationals And Human Rights: With Commentary On Backer’S Critique Of The 2008 Report By John Ruggie, Faith Stevelman

Faculty Articles

This article references the excellent article of Larry Cata Backer, as it provides an analysis of the 2008 Report's "Protect, Respect, Remedy" (PRR) framework. Ruggie's most recent efforts, reflected in the 2010 Report, are directed at operationalizing the PRR framework set forth in the 2008 Report. Both these reports have been vetted internationally amongst governments, lawyers, academics and human rights advocates. How will governments, corporations, trade associations and rights advocates conceptualize and construct the fora and modes of recourse available to persons aggrieving human rights abuses? That question is the central focus of the 2010 Report and, as such, lies …

Exploring Identity Management At Community Colleges In Texas With Open Access To College Computer Networks, Michael John Callahan

Walden Dissertations and Doctoral Studies

The study addressed the lack of identity management practices in Texas community colleges to identify guest users who access college computers. Guest user access is required by Texas law and is part of the state's mission to bridge the technology gap; however, improper identification methods leave the college vulnerable to liability issues. The purpose of this study was to eliminate or mitigate liabilities facing colleges by creating and using security policies to identify guest users. This study combined the theoretical concepts of Cameron's internal security management model with the external trust models of the Liberty Alliance and Microsoft's Passport software. …

Skilling: More Blind Monks Examining The Elephant, Julie R. O'Sullivan

Georgetown Law Faculty Publications and Other Works

Most academics and practitioners with whom the author has discussed the result in Skilling v. United States believe that it is a sensible decision. That is, the Supreme Court did the best it could to limit the reach of 18 U.S.C. § 1346, which all nine justices apparently believed—correctly—was, on its face, unconstitutionally vague. Congress responded quickly and with little consideration with the supremely under-defined § 1346. In the over twenty years since the statute's enactment, the Courts of Appeals have been unable to come up with any unified limiting principles to contain its reach. The Skilling Court, evidently reluctant …

Auditor Tenure And Audit Quality, Li Zheng Brooks

LSU Doctoral Dissertations

I propose that audit quality is likely to increase with audit firm tenure due to a Learning Effect and decrease with audit firm tenure due to a Bonding Effect. The net impact of these two countervailing forces over audit firm tenure dictates whether the relationship between audit firm tenure and audit quality is a concave, convex, or linear function of audit firm tenure. When the Bonding Effect dominates the Learning Effect in the later (earlier) years of tenure, then audit quality is a concave (convex) function of audit firm tenure. Adopting the quadratic model to empirically estimate the audit firm …

The Influence Of Law And Economics On Law And Accounting: Two Steps Forward, One Step Back, Lawrence A. Cunningham

GW Law Faculty Publications & Other Works

Theory can have profound effects on practice, some intended and desirable, others unintended and undesirable. That's the story of the influence the field of law and economics has had on the domain of law and accounting. That influence comes primarily from agency theory and modern finance theory, specifically through the efficient capital market hypothesis and capital asset pricing model. Those theories have forged considerable change in federal securities regulation, accounting standard setting, state corporation law, and financial auditing. Affected areas include the nature of disclosure, the measure of financial concepts, the limits of shareholder protection, and the scope of auditor …

Did Board Configuration Matter? The Case Of Us Subprime Lenders, Maureen I. Muller-Kahle, Krista B. Lewellyn

Management Faculty Publications

Research Question/Issue: The origins of the global financial crisis have been attributed to the combination of a housing price bubble and innovative financial instruments, as well as the lack of restraint by corporate executives and boards to engage in excessive risk-taking. The rise in subprime lending between 1997 and 2005 played a crucial role in inflating the housing price bubble. We take a unique dataset of US financial institutions heavily engaged in subprime lending and ask the following research question: Did board configuration play a role in determining whether a financial institution specialized in subprime lending?

Research Findings/Insights: We use …

The Consumer Indebtedness Crisis: Law School Clinics As Laboratories For Generating Effective Legal Responses, Peggy Maisel, Natalie Roman

Faculty Scholarship

For the legal system to operate effectively, it must address problems arising from the absence of needed laws, or, if enacted, of laws that have been drafted poorly or are not being implemented in a fair and just manner. Since law schools are generally part of a larger university community, they are uniquely placed to serve as laboratories to find solutions to such problems, perhaps nowhere more so than in their legal clinics. The latter have in fact often played the role of legal innovators, but their contributions to the law and therefore to society at large have been little …

United States V. Nacchio: The Tenth Circuit’S Civil Approach To Sentencing For Insider Trading, Amy Dominick Padgett

Oklahoma Law Review

No abstract provided.

Newsroom: Rwu Law Team To Lead National Center For Victims Of Crime, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Questions For The Record For Secretary Timothy Geithner From The Congressional Oversight Panel, Timothy F. Geithner, United States: Congress: Congressional Oversight Panel (Cop)

Documents

No abstract provided.

Effects Of Official Sports Sponsorship On Firm Market Liquidity And Risk, Robert Dale Evans Jr.

Electronic Theses and Dissertations Archive

Although there has been an increased interest in the connection between marketing expenditures and its contribution to strengthening firm financial metrics, there are few studies examining the changes to those firm financial metrics following firm adoption of a specific marketing strategy, in this case, firm adoption of an official sports sponsorship. Investments in official sports sponsorships are decidedly strategic activities that require the utilization of firm financial and human resources in an environment that is external to the firm.As explained by Srivastava, Shervani, and Fahey (1998), market-based assets arise from the commingling of firm resources with entities external to the …

The Unjustified Judicial Creation Of Class Certification Merits Trials In Securities, Michael J. Kaufman, John M. Wunderlich

University of Michigan Journal of Law Reform

The class action device is vital to deterring securities fraud and remedying its victims, who almost never suffer losses sufficient to justify an individual suit. Nonetheless, the federal courts have begun to convert the class certification process into a premature trial on the merits, thereby precluding victims of securities fraud from pursuing otherwise valid claims of financial wrongdoing. In particular, in a series of important decisions, the federal courts have required plaintiffs to prove the essential elements of their securities fraud claims at the preliminary class certification stage.

This Article demonstrates why this trend should end. The judicial creation of …

Economic Writing On The Pressing Problems Of The Day: The Roles Of Moral Intuition And Methodological Confusion, Julie A. Nelson

Economics Faculty Publication Series

Economists are often called on to help address pressing problems of the day, yet many economists are uncomfortable about disclosing the values that they bring to this work. This essay explores how an inadequate understanding of the role of methodology, as related to ethics and human emotions of concern, underlies this reluctance and compromises the quality of economic advice. The tension between caring about the problems, on the one hand, and writing within the existing culture of the discipline, on the other, are illustrated with examples from U.S. policymaking, behavioral economics, and the economics of climate change and global poverty. …

Fincen Mortgage Loan Update April 1 - June 30, 2010, United States: Department Of The Treasury: Financial Crimes Enforcement Network (Fincen)

Documents

No abstract provided.

Online Gaming: Prohibition Vs. Regulation, Andrew Montgomery

UNLV Theses, Dissertations, Professional Papers, and Capstones

Since online gaming began in 1995, the industry has been unsettled. Despite online gaming being viewed as illegal by the United States government, revenues generated from players in the U.S. grew consistently and rapidly from 1995 to 2006. U.S. lawmakers believed they clarified the legality issue by passing the Unlawful Internet Gambling Enforcement Act in 2006 (UIGEA); however, this legislation did little to discourage people in the U.S. from engaging in online gambling. U.S. lawmakers have long debated prohibition vs. regulation of the industry. Given the apparent ineffectiveness of online gaming prohibition via UIGEA, lawmakers favoring legalization and regulation of …

Structural Model Of Effects Of Cultural Factors On Escalation Of Commitment Through Antecedents, Agency, And Negative Framing Effects, Woo-Sik Danny Choi

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this study was to identify and measure the effects of Hofstede‟s cultural factors on escalation of commitment for hospitality managers among American and Chinese managers. Typical cultural factors include power distance, uncertainty avoidance, individualism and collectivism, masculinity and femininity, and orientation. Escalation of commitment refers to making decisions in risky circumstances. First, the effect of cultural factors on escalation of commitment was measured through antecedents (mediator variables). Second, the first effect of antecedents on escalation of commitment was measured through agency and negative framing effects. Structural equation modeling (SEM) found significant relationships between cultural factors and mediator …

An Analytical Study Of It Security Governance And Its Adoption On Australian Organisations, Tanveer A. Zia

Australian Information Security Management Conference

Contemporary organisations are at infancy stages of adopting IT governance processes in Australia. Organisations who have adopted these processes underestimate the security processes within the governance framework. If the security processes are designed, they are often flawed with operational level implementation. This study investigates IT security governance broadly and in Australian organisations specifically. The objective of this study is to bring the local organisations in alignment with international standards and frameworks in terms of integration of information security, IT audits, risks and control measures. A survey of selected organisations is completed and results are presented in this paper identifying the …

2010 Performance And Accountability Report, United States: Federal Housing Finance Agency (Fhfa)

Documents

Contains message from the FHFA Acting Director, the 2010 Fiscal Year Performance and Accountability Report, Management's Discussion/Analysis, Performance Section, Financial Section, and Appendix.

Department Of Justice Letter To The Fcic, 2, Ronald Weich

Documents

No abstract provided.

Acuta Journal Of Telecommunications In Higher Education

ACUTA Journal

In This Issue

Trend Tracker

Future Web APPs: Reinventing the Nature of Higher Education

Security ls High Priority at Ohio State

Making the Most of Mobile Communications

What Do Students Want?

lnstitutional Excellence Award

Interview

President's Message

From the Executive Director

Q&A from the CIO

Human Trafficking Is Used For Recruiting Terrorists, Bekir Cinar

Annual Interdisciplinary Conference on Human Trafficking: 2nd (2010)

Human trafficking is defined as "it involves the exploitation of people through force, coercion, threat, or deception and includes human rights abuses such as debt bondage, deprivation of liberty, or lack of control over freedom and labor" (Unclassified 2005). According to the Protocol (UN Protocol to Prevent, Suppress and Punish Trafficking in Persons, especially Women and Children) Human trafficking defines as "illegal trade of human beings, through abduction, the use or threat of force, deception, fraud, or 'sale' for the purposes of sexual exploitation or forced labor" (Unclassified 2005). It is clear that human trafficking is an illegal …

The Quaestor Quarterly Fall 2010, Institute Audit, Compliance & Advisement

RIT Digital Archives

No abstract provided.

The Fox And The Ostrich: Is Gaap A Game Of Winks And Nods?, Arthur Acevedo

Transactions: The Tennessee Journal of Business Law

No abstract provided.