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Articles 2041 - 2070 of 2886
Full-Text Articles in Entire DC Network
Book Review: Index To Legal Citations And Abbreviations, 3rd Ed., Duncan E. Alford
Book Review: Index To Legal Citations And Abbreviations, 3rd Ed., Duncan E. Alford
Faculty Publications
No abstract provided.
In Pursuit Of Justice Prosecuting Terrorism Cases In The Federal Courts - 2009 Update And Recent Developments, James J. Benjamin Jr.
In Pursuit Of Justice Prosecuting Terrorism Cases In The Federal Courts - 2009 Update And Recent Developments, James J. Benjamin Jr.
Case Western Reserve Journal of International Law
No abstract provided.
Compensating Defrauded Investors While Preserving The Sec's Mission Of Deterrence: A Call For Congress To Counteract The Troubling Consequences Of Stoneridge, Adam Reiser
Utah Law Review
In Stoneridge Investment Partners, LLC v. Scientific-Atlanta, Inc." the U.S. Supreme Court ruled that there is no private cause of action against aiders and abettors to a securities fraud. Instead, the Court ruled that only the Securities and Exchange Commission (SEC) could pursue civil damages against aiders and abettors. This Note reviews the history that led to Stoneridge, and argues that Stoneridge leaves defrauded investors with little or no renledy against the aiders and abettors who wronged them. Additionally, Stoneridge presses unfavorable side effects on the SEC, most notably forcing the SEC to take on an overly broad role as …
The Belt And Suspenders Approach: The Advantages Of A Formalized Environmental Compliance Program, Carol Dinkins, Sean Lonnquist
The Belt And Suspenders Approach: The Advantages Of A Formalized Environmental Compliance Program, Carol Dinkins, Sean Lonnquist
Utah Law Review
Because environmental crimes can be committed by businesses, regulating and enforcement entities such as the Department of Justice (“DOJ”) and the Environmental Protection Agency (“EPA”) may have a particular interest in indicting a corporation as a means of protecting the public at large. Although major environmental statutes such as the Clean Water Act and the Clean Air Act provide for civil penalties, some environmental violations are such that criminal charges may be appropriate both as a means of punishing wrongdoing and also to deter future violations. Additionally, the U.S. Attorneys’ Manual states prosecution of corporate crime is a high priority …
Prevention Of Elder Mistreatment In Nursing Homes: Competencies For Direct-Care Staff, Dana Dehart, Jennifer Webb, Carol Cornman
Prevention Of Elder Mistreatment In Nursing Homes: Competencies For Direct-Care Staff, Dana Dehart, Jennifer Webb, Carol Cornman
Faculty and Staff Publications
Existing training on elder mistreatment in nursing homes focuses on detection and reporting of abuse, with little training specifically targeted toward prevention of mistreatment before it occurs. We used qualitative interviews with nursing home staff, policymakers, and related professionals to identify training needs. Based on participant accounts, we drafted a number of competencies essential for caregiver training to prevent mistreatment in nursing homes. Competencies include those dealing with: definitions and policies; risks for mistreatment; communication and respect; and development of a cooperative working environment. Competencies are discussed along with illustrative examples, and implications for practice and policy are addressed.
The Who, What, Where, When, And Why Of Whois: Privacy And Accuracy Concerns Of The Whois Database, Kathryn Elliott
The Who, What, Where, When, And Why Of Whois: Privacy And Accuracy Concerns Of The Whois Database, Kathryn Elliott
SMU Science and Technology Law Review
No abstract provided.
Self-Reported Cyber Crime: An Analysis On The Effects Of Anonymity And Pre-Employment Integrity, Ibrahim Baggili, Marcus Rogers
Self-Reported Cyber Crime: An Analysis On The Effects Of Anonymity And Pre-Employment Integrity, Ibrahim Baggili, Marcus Rogers
Electrical & Computer Engineering and Computer Science Faculty Publications
A key issue facing today’s society is the increase in cyber crimes. Cyber crimes pose threats to nations, organizations and individuals across the globe. Much of the research in cyber crime has risen from computer science-centric programs, and little experimental research has been performed on the psychology of cyber crime. This has caused a knowledge gap in the study of cyber crime. To this end, this research focuses on understanding psychological concepts related to cyber crime. Through an experimental design, participants were randomly assigned to three groups with varying degrees of anonymity. After each treatment, participants were asked to self-report …
Spiritual Formation And Southern Baptist Clergy, Candace Kay Hardin
Spiritual Formation And Southern Baptist Clergy, Candace Kay Hardin
ATS Dissertations
No abstract provided.
Employee Benefit Plans Industry Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Lawyer's Role In A Contemporary Democracy, Tensions Between Various Conceptions Of The Lawyer's Role, Regulation Of Israeli Lawyers: From Professional Autonomy To Multi-Institutional Regulation, Neta Ziv
Fordham Law Review
No abstract provided.
Where Were The Accountants? Deepening Insolvency As A Means Of Ensuring Accountants' Presence When Corporate Turmoil Materializes, Lauren Colasacco
Where Were The Accountants? Deepening Insolvency As A Means Of Ensuring Accountants' Presence When Corporate Turmoil Materializes, Lauren Colasacco
Fordham Law Review
Managerial fraud and corporate mismanagement are pervasive in today's economic climate. Previously healthy coporation find themselves in economic turmoil and even in the throes of bankruptcy. Oftentimes these corporate failures can be prevented through responsible management and proper gatekeeping. Accountants, as vital intermediaries between corporations and the parties they do business with, ensure the credibility of corporate financial statements. This gatekeeping function cannot be underestimated. Accountants have the power to prevent corporation from taking on unnecessary debt via misstatements of corporate financial health. This Note proposes that the tort of deepening insolvency is a method of ensuring that accountants, by …
Securities Class Actions, Cafa And A Countrywide Crisis: A Call For Clarity And Consistency, Denise Mazzeo
Securities Class Actions, Cafa And A Countrywide Crisis: A Call For Clarity And Consistency, Denise Mazzeo
Fordham Law Review
The unfolding of the credit crisis raises novel issues in securities litigation. This Note explores the conflict between the nonremoval provision of the Securities Act of 1933 (’33 Act) and the removal provisions of the Class Action Fairness Act of 2005 (CAFA), and their interplay in the context of class actions involving mortgage-backed securities. Circuits are currently split over whether or not such class actions are removable under CAFA. The Seventh Circuit and the Southern District of New York have held that class actions asserting only ’33 Act claims are removable under CAFA unless they fall within one of CAFA’s …
Mapping The American Shareholder Litigation Experience, Randall Thomas, James D. Cox
Mapping The American Shareholder Litigation Experience, Randall Thomas, James D. Cox
Vanderbilt Law School Faculty Publications
In this paper, we provide an overview of the most significant empirical research that has been conducted in recent years on the public and private enforcement of the federal securities laws. The existing studies of the U.S. enforcement system provide a rich tapestry for assessing the value of enforcement, both private and public, as well as market penalties for fraudulent financial reporting practices. The relevance of the U.S. experience is made broader by the introduction through the PSLRA in late 1995 of new procedures for the conduct of private suits and the numerous efforts to evaluate the effects of those …
A Theory Of Complex Adaptive Inquiring Organizations: Application To Continuous Assurance Of Corporate Financial Information, John Kuhn
Electronic Theses and Dissertations
Drawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman's seminal work The Design of Inquiring Systems the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories, development of the Theory of Complex Adaptive Inquiring Organizations (CAIO) and associated design principles for a continuous auditing system supporting a CAIO, and instantiation of the CAIO theory. The instantiation consists of an agent-based model depicting the marketplace for Frontier Airlines that generates an anticipated market share used as an integral component …
Inference-Guiding On Bayesian Knowledge-Based Systems, Jinchang Wang
Inference-Guiding On Bayesian Knowledge-Based Systems, Jinchang Wang
Journal of International Technology and Information Management
Bayesian network is a robust structure for representing knowledge containing uncertainties in a knowledge-based system. In applications of expert systems and knowledge-based systems, it often happens that initial data are not sufficient to derive a conclusion of high enough certainty. Inference-guiding is in that case to identify the missing information, pursue its value, and lead inference to a conclusion. This paper presents and characterizes a criterion for effectively selecting key missing information, and thereby develops a “smart” inference approach with the inference-guiding function based on the newly developed criterion for uncertain inference in a Bayesian knowledge-based system.
Continuous Fraud Detection In Enterprise Systems Through Audit Trail Analysis, Peter J. Best, Pall Rikhardsson, Mark Toleman
Continuous Fraud Detection In Enterprise Systems Through Audit Trail Analysis, Peter J. Best, Pall Rikhardsson, Mark Toleman
Journal of Digital Forensics, Security and Law
Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1) threat monitoringsurveillance of security audit logs for ‘red flags’, (2) automated extraction and analysis of data from audit trails, and (3) using forensic investigation techniques to determine whether a fraud has actually occurred. We …
Data Breaches: What The Underground World Of Carding Reveals, Kimberly Peretti
Data Breaches: What The Underground World Of Carding Reveals, Kimberly Peretti
Santa Clara High Technology Law Journal
No abstract provided.
The End Of Corporate Law, Dalia Tsuk Mitchell
The End Of Corporate Law, Dalia Tsuk Mitchell
GW Law Faculty Publications & Other Works
This article examines how corporate law, specifically the rules applicable to the allocation of power among directors, executives, and shareholders, has become ineffective as a means of regulating corporate power. I argue that in the course of the twentieth century corporate law has been used first to legitimate corporate power and then to exempt those exercising it from liability. The article focuses on jurists’ responses to the growth of the publicly held corporation in the early twentieth century, their midcentury attempts to create corporate democracy, and their ultimate turn to markets as the means of regulating corporate power.
Analysis Of Attacks On Web Based Applications, Brandon Scott Miller
Analysis Of Attacks On Web Based Applications, Brandon Scott Miller
Graduate Theses, Dissertations, and Problem Reports (ETD)
As the technology used to power Web-based applications continues to evolve, new security threats are emerging. Web 2.0 technology provides attackers with a whole new array of vulnerabilities to exploit. In this thesis, we present an analysis of the attacker activity aimed at a typical Web server based on the data collected on two high interaction honeypots over a one month period of time. The configuration of the honeypots resembles the typical three tier architecture of many real world Web servers. Our honeypots ran on the Windows XP operating system and featured attractive attack targets such as the Microsoft IIS …
Compass, Armstrong State University
Compass, Armstrong State University
Armstrong News & Publications: Compass (Archived)
No abstract provided.
Measuring Insider Trading Damages For A Private Plaintiff, William K.S. Wang
Measuring Insider Trading Damages For A Private Plaintiff, William K.S. Wang
Faculty Scholarship
No abstract provided.
Primetimes Newsletter, Winter 2008, Office Of Lifespan Studies
Primetimes Newsletter, Winter 2008, Office Of Lifespan Studies
PrimeTimes Newsletter
PrimeTimes is the newsletter of the Office of Lifespan Studies in the College of Science at Coastal Carolina University.
Visualisation Of Critical Infrastructure Failure, W D. Wilde, M J. Warren
Visualisation Of Critical Infrastructure Failure, W D. Wilde, M J. Warren
Australian Information Warfare and Security Conference
The paper explores the complexity of critical infrastructure and critical infrastructure failure (CIF), real life examples are used to discuss the complexity involved. The paper then discusses what Visualisation is and how Visualisation can be applied to a security situation, in particular critical infrastructure. The paper concludes by discussing the future direction of the research.
Recession-Proof Career: Forensic Accounting And It Auditing Financial Fraud Increases In Economic Recessions, Staff
Browse All News
No abstract provided.
In Search Of Market Discipline: The Case For Indirect Hedge Fund Regulation, Paul M. Jonna
In Search Of Market Discipline: The Case For Indirect Hedge Fund Regulation, Paul M. Jonna
San Diego Law Review
Part I of this Comment will provide an overview of hedge funds, describe the failure of direct regulation of hedge funds, and analyze the failure of free market restraints. Part II will discuss the theory of indirect regulation, compare and contrast it to direct hedge fund regulation, and apply the theory of indirect regulation to hedge funds. Part III will discuss the mechanics of the proposed indirect regulatory scheme which places the regulatory focus on market participants. This Part will also explain how pension funds fit into an indirect framework and then offer an international solution to the task of …
Electronic Tax Fraud - Are There "Sales Zappers" In Japan?, Richard Thompson Ainsworth
Electronic Tax Fraud - Are There "Sales Zappers" In Japan?, Richard Thompson Ainsworth
Faculty Scholarship
Although there is no public acknowledgement - in the press, in a court case, though any announcement by the Japanese National Tax Administration, or in any academic studies or papers - that Zappers and Phantom-ware are a fraud problem in Japan, a number of factors suggest that Japan may be very fertile ground for technology-assisted cash skimming fraud. Those factors include: (1) a high concentration of small to medium sized businesses; (2) the fact that the retail economy is highly cash-based; and (3) the high level of technology acceptance in the Japanese retail sector - electronic cash registers (ECRs) and …
Cdic Guarantees All Deposits Effective From October 7, 2008 To December 31, 2009, Taiwan: Central Deposit Insurance Corporation
Cdic Guarantees All Deposits Effective From October 7, 2008 To December 31, 2009, Taiwan: Central Deposit Insurance Corporation
Documents
No abstract provided.
The Circus Comes To Town: The Media And High-Profile Trials, David A. Sellers
The Circus Comes To Town: The Media And High-Profile Trials, David A. Sellers
Law and Contemporary Problems
No abstract provided.
Unfair Warning: Breach Notification In The Fcc’S Enhanced Telephone Records Safeguards, Stephen L. Markus
Unfair Warning: Breach Notification In The Fcc’S Enhanced Telephone Records Safeguards, Stephen L. Markus
Cornell Journal of Law and Public Policy
No abstract provided.