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Ohio Professor And Alumna Team Up To Study Fringe Religious Groups And ‘Cult Films’, Ohio University College Of Arts & Sciences

All Forum Articles

No abstract provided.

Perkembangan Kejahatan Tindak Pidana Pencucian Uang Dan Tindak Pidana Pendanaan Terorisme (Tppu Dan Tppt) Di Masa Pandemi Covid-19, Lydia Anggun

Technology and Economics Law Journal

No abstract provided.

Sec V. Telegram: A Global Message, Carol R. Goforth

University of Memphis Law Review

On Thursday January 7, 2021, the total market capitalization of cryptocurrencies exceeded $1 trillion USD, and by early April 2021 the total exceeded $2 trillion. While Bitcoin accounts for most of these amounts, the significance of this milestone is hard to overstate. The exponential growth of the crypto market, at a minimum, signals increasing acceptance of the new asset class by a growing number of investors. At the same time, however, U.S. regulators not only continue to be aggressively hostile to crypto, the Securities and Exchange Commission (SEC), in particular, has successfully pushed to have its approach imposed world-wide. On …

The Contemporary Tax Journal Volume 11, No. 1 – Winter 2022

The Contemporary Tax Journal

No abstract provided.

Countering Identity Theft And Strengthening Data Security Practices Across The Tax Preparer Community, Patrick Ryle Jd, Llm, Cpa, Assyad Al-Wreikat Phd, Ellen Bartley Cma, Mark A. Mcknight Phd, Cfe, Brett L. Bueltel Jd, Cpa

The Contemporary Tax Journal

No abstract provided.

Encounters Between The Elderly And Law Enforcement

Contemporary Southern Psychology

The elderly population is growing dramatically throughout the world. Out of this growth comes an increase in the number of encounters between the aged and law enforcement. These encounters occur because of a variety of factors including mental illnesses and addictions. Furthermore, older adults may be victims as evidenced in different forms of abuse such as physical, emotional, or financial abuse. Sadly, some documentation exists that older adults are committing more crimes. Multiple reasons have been postulated for these crimes including poverty, jealousy, and boredom. All of these different situations with the aged have created an increase in the number …

Elder Abuse Task Force Report 2022, Tennessee. Commission On Aging & Disability.

Department of Disability & Aging

No abstract provided.

Integrating Machine Learning Algorithms With Quantum Annealing Solvers For Online Fraud Detection, Haibo Wang, Wendy Wang, Yi Liu, Bahram Alidaee

Faculty and Student Publications

Machine learning has been increasingly applied in identification of fraudulent transactions. However, most application systems detect duplicitous activities after they have already occurred, not at or near real time. Since spurious transactions are far fewer than the normal ones, the highly imbalanced data makes fraud detection very challenging and calls for ways to address it beyond the traditional machine learning approach. This study has proposed a detection framework, and implemented it using quantum machine learning (QML) approach by applying Support Vector Machine (SVM) enhanced with quantum annealing solvers. To evaluate its detection performance, we have further implemented twelve machine learning …

Lawyer's Guide To Financial Planning, Indiana Continuing Legal Education Forum (Iclef)

Indiana Continuing Legal Education Forum 2022

Meeting proceedings of a seminar by the same name, held December 1, 2022

The Alchemy Of Effective Auditor Regulation, Sarah Williams

Faculty Scholarly Works

The audit profession has repeatedly failed in its obligation to accurately opine on financial statements prepared by companies that trade in U.S. markets. The list of entities that have contributed to the quest for effective regulation of these auditors is long; it includes the American Institute of Certified Public Accountants (AICPA), the U.S. Securities and Exchange Commission (SEC), Congress, outside directors of public companies, and the Public Company Accounting Oversight Board (PCAOB), a recent congressional creation. Yet, despite 50 years of effort, the formula for efficacious oversight of the audit profession remains elusive.

In 2020, then-president Donald Trump proposed to …

The Constitutional Issues Of Publishing Mugshots In The Age Of Screenshots And Digital Media, Ryan J. Mcelhose

St. Thomas Law Review

This paper takes the position that American people’s Due Process rights are violated when their mugshots are digitally disseminated prior to a conviction. The press’s First Amendment rights are not violated by not having access to pre-conviction booking photos because the press can report on other publicly accessible information. The same conclusion can be made relating to private citizens and private companies who assert that their Freedom of Speech rights are violated by not having access to obtain, publish, and disseminate pre-conviction mugshots. Existing scholarship has addressed the issue of publishing mugshots with privacy arguments related to the Freedom of …

Concerning A Supplemental Appropriation To The Department Of Public Safety, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Concerning A Supplemental Appropriation To The Department Of Public Safety, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Concerning A Supplemental Appropriation To The Department Of Revenue, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Concerning Measures To Increase Protection From Harm Caused Through The Use Of Technology, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Concerning Adding Data Protections For A Minor S Online Activity, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Privacy Qui Tam, Peter Ormerod

College of Law Faculty Publications

Privacy law keeps getting stronger, but surveillance-based businesses have proven immune to these new legal regimes. The disconnect between privacy law in theory and in practice is a multifaceted problem, and one critical component is enforcement.

Today, most privacy laws are enforced by governmental regulators—the Federal Trade Commission, the nascent California Privacy Protection Agency, and state attorneys general. An enduring impasse for proposed privacy laws is whether to supplement public enforcement by using a private right of action to authorize individuals to enforce the law.

Both of these conventional enforcement schemes have significant shortcomings. Public enforcement has proven inadequate because …

Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff

Walden Dissertations and Doctoral Studies

The lack of effective internal control over enterprise resource planning (ERP) increases risks associated with financial reporting and erroneous transactions. Business leaders who develop effective enterprise resource planning internal controls reduce the risk of fraud and improve the quality of financial reporting. Grounded in the COSO internal control framework, the purpose of this qualitative single case study was to explore strategies business leaders use for adequate internal controls. The participants were seven business leaders from a single business in Mississippi, the USA, who successfully employed enterprise resource planning and internal control strategies. Data were collected using semistructured interviews, observations, and …

Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker

Walden Dissertations and Doctoral Studies

The primary role of financial managers is to produce accurate financial reporting that shows financial health. Financial managers may experience negative effects on the financial stability of their business organizations if they do not conduct corporate-responsible financial reporting effectively. Grounded in the international accounting standards board’s framework, the purpose of this qualitative multiple case study was to explore strategies financial managers use to conduct corporate-responsible financial reporting to achieve financial stability. The participants comprised three financial managers in Georgia, US, with strategies to conduct corporate-responsible financial reporting to achieve financial stability. Data were collected from semistructured interviews, organizational documents, and …

A Comparative Analysis Of Global Cryptocurency Regulation, Collin Rigley

Renée Crown University Honors Thesis Projects - All

No abstract provided.

Reparations For Racial Wealth Disparities As Remedy For Social Contract Breach, Martha M. Ertman

Faculty Scholarship

Acute crises such as the COVID-19 pandemic and the 2008 financial meltdown exposed and exacerbated chronic racial wealth disparities. Those disparities accumulated over time as government and private actions—often involving contracts—systemically benefitted White Americans and institutions at the expense of African-Americans. This essay focuses on a private law mechanism—loan contracts—as one important contributor to systemic racial wealth disparities, labels particular lending contracts and related government action as breaches of the social contract, and proposes a restitution-based form of reparations as a remedy for that breach.

Strategies For Banks Anti-Money Laundering/Counter-Terrorism Finance Compliance Programs To Protect Financial Systems, Pamela L. Connell

Walden Dissertations and Doctoral Studies

Ineffective implementation of anti-money laundering (AML) compliance programs exposes the vulnerability of banks’ and increases the threats of money laundering and terrorist financing. The banking community must address the threat of money laundering and terrorism finance to protect the global financial system from abuse. Grounded in the fraud management lifecycle theory, the purpose of this qualitative multiple case study was to explore strategies to reduce threats of money laundering and terrorist financing. Data were collected from semistructured interviews, a review of bank policy documents, and previous Bank Secrecy Act (BSA) cases. The participants comprised six BSA/AML compliance officers at banks …

Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye

Walden Dissertations and Doctoral Studies

The lack of consumer fraud internal controls can destroy a small business. Small retail business owners who do not practice good internal controls are susceptible to early failure. Using the fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies small retail business owners use to develop and implement internal controls for mitigating retail consumer fraud. Participants consisted of four small retail business owners in the Southeastern United States who practiced effective internal controls. Data were collected from semistructured interviews and financial documents and analyzed using thematic analysis. Three themes emerged: financials, monitoring, and segregation …

Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga

Walden Dissertations and Doctoral Studies

Some leaders of nonprofit organizations (NPOs) lack financial strategies to develop and implement effective internal controls for their financial health and the continuation of their organizations’ provision of humanitarian services. The failure of leaders in NPOs to implement adequate internal controls results in insolvency, the inability to pay off debts, and threatens the ability to provide needed social services. Grounded in the Committee of Sponsoring Organization's internal control integrated framework, the purpose of this qualitative multiple case study was to explore strategies NPO leaders used to develop and implement effective internal controls for their organization's financial health and ability to …

Concerning A Supplemental Appropriation To The Department Of Regulatory Agencies, Colorado General Assembly

Session Laws 2001-Present

No abstract provided.

Career Engine, Aishwarya Lankoti

All Capstone Projects

Career Engine is a website where people can search for jobs, apply for one or multiple positions, or review a company as a current or past employee. A recruiter, who represents a company, can post openings on the website, contact applicants, or conduct interviews. Job postings on this website are free to be searched or browsed by anyone visiting the site. However, if one needs to apply for a job, this user needs to register with or log in to the website. All recruiters also need accounts to post job openings.

By using this website, companies or recruiters can also …

Career Engine, Vikas Suroju

All Capstone Projects

Career Engine is a website where people can search for jobs, apply for one or multiple positions, or review a company as a current or past employee. A recruiter, who represents a company, can post openings on the website, contact applicants, or conduct interviews. Job postings on this website are free to be searched or browsed by anyone visiting the site. However, if one needs to apply for a job, this user needs to register with or log in to the website. All recruiters also need accounts to post job openings.

By using this website, companies or recruiters can also …

Career Engine, Anirudh Hari

All Capstone Projects

Career Engine is a website where people can search for jobs, apply for one or multiple positions, or review a company as a current or past employee. A recruiter, who represents a company, can post openings on the website, contact applicants, or conduct interviews. Job postings on this website are free to be searched or browsed by anyone visiting the site. However, if one needs to apply for a job, this user needs to register with or log in to the website. All recruiters also need accounts to post job openings.

By using this website, companies or recruiters can also …

Management System For A Restaurant, Prudveer Karne

All Capstone Projects

The Management System for a Restaurant is a web-based application. The main aim is to provide better communication between customers and restaurants. By using this application, the user can order from any location. This application will reduce all the manual processes. So, users can view the restaurant menu from nearby locations, and can place an order and view the status of the order like cooking/packed/delivered. There are three main actors in this application: Admin, Restaurant manager and User. The admin will create all menus with their corresponding price lists. Also, the admin will be able to view statistical reports for …

Strategies Small-Business Leaders Use To Prevent Employee Fraud, Israel Chand

Walden Dissertations and Doctoral Studies

Employee fraud is a crime committed against an employer and results in the loss of a small business's assets, revenues, and reputation. Leaders of small businesses who fail to prevent employee fraud may experience decreased profitability and reputational loss in their community. Grounded in Bandura’s social cogitative theory, the purpose of this qualitative multiple-case study was to explore strategies that leaders of small businesses use to prevent employee fraud. Data were collected from five small-business leaders in the southeastern United States who applied strategies to prevent employee fraud through interviews and reviews of business documents and archival records. Applying Akinyode …