Digital Commons Network^™

Practical Recommendations For Timely, Accurate Diagnosis Of Symptomatic Alzheimer’S Disease (Mci And Dementia) In Primary Care: A Review And Synthesis, J. L. Liss, S. Seleri Assunção, Jeffrey Cummings, A. Atri, D. S. Geldmacher, S. F. Candela, D. P. Devanand, H. M. Fillit, J. Susman, J. Mintzer, T. Bittner, S. A. Brunton, D. R. Kerwin, W. C. Jackson, G. W. Small, G. T. Grossberg, C. K. Clevenger, V. Cotter, R. Stefanacci, A. Wise-Brown, M. N. Sabbagh

School of Medicine Faculty Research

The critical role of primary care clinicians (PCCs) in Alzheimer’s disease (AD) prevention, diagnosis and management must evolve as new treatment paradigms and disease-modifying therapies (DMTs) emerge. Our understanding of AD has grown substantially: no longer conceptualized as a late-in-life syndrome of cognitive and functional impairments, we now recognize that AD pathology builds silently for decades before cognitive impairment is detectable. Clinically, AD first manifests subtly as mild cognitive impairment (MCI) due to AD before progressing to dementia. Emerging optimism for improved outcomes in AD stems from a focus on preventive interventions in midlife and timely, biomarker-confirmed diagnosis at early …

Forensic Accounting Education, Practice, And Career Path In Saudi Arabia, Mohammed Alzahrane

USF Tampa Graduate Theses and Dissertations

The various high-profile cases of financial fraud that threatened to or led to the downfall of high ranking companies have reinforced the need to equip accounting professionals with the skills necessary to detect and investigate fraud. This study aims to evaluate forensic accountants' effectiveness in Saudi Arabia in meeting the needs of the judicial system and their clients. The study also seeks to explore forensic accounting in depth through the opinions, thoughts, concerns, conceptualizations, and experiences of Saudi judges who are routinely involved in forensic accounting cases. These cases often require expert testimony (i.e., cases involving, but not limited to, …

Aacsb Continuous Improvement Review Report, College Of Business

COB Publications

Governors State University College of Business accreditation report to the Association to Advance Collegiate Schools of Business.

Is America Ready For Universal Healthcare, Heather Early

Integrated Studies

The American healthcare system noted by politicians, medical professions, American citizens, and health care insurance companies is very complicated. With medical professions complaining of not receiving payment for provided procedures from either patient are insurance companies. American citizens were complaining they cannot afford health insurance or pay for procedures, making citizens not go to medical providers for care.

Furthermore, insurance companies do not get payments for insurance policies from citizens and payout payments to medical providers at a high procedure rate. Politicians have tried to fix the issues by mandating all American citizens have health insurance; they are employer-provided or …

Concerning Additional Protection Of Data Relating To Personal Privacy., 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.

Impact Of Information Breaches On Health Care Records, Anton Antony Arockiasamy

Walden Dissertations and Doctoral Studies

Although there were almost 3.5 million reported information breaches of health care data in the first quarter of 2019, health care providers do not know the extent of digital and nondigital breaches of patient medical records. The purpose of this quantitative, comparative study was to identify the difference between the individual patient records affected by digital versus nondigital breaches for three types of health care entities in the United States, health care providers, health care plans, and health care clearinghouses. Allman’s privacy regulation theory, the National Institute of Standards and Technology Privacy Framework, and ecological systems theory comprised the theoretical …

Closing The Side-Door: An Argument For Imposing A Duty Of Oversight On University Boards Of Trustees, Simone Van Ommeren-Akelman

UC Law SF Journal on Gender and Justice

No abstract provided.

An Improvement Of Data Analytics Detection Rules In The Internal Audit Of The Procurement And Inventory Processes, Penpak Rangsipunyaporn

Chulalongkorn University Theses and Dissertations (Chula ETD)

Data analytics is a powerful tool to deliver value-added internal audit results as it reduces execution time and increases efficiency, effectiveness, and assurance level compared with the audit sampling approach. Because detection rules are criteria applied in the data analytics method to discover anomalies in the business transactions. Therefore, this project aims to improve the anomaly detection rules in the procure-to-pay and inbound inventory processes for an audit firm based in Thailand to provide internal audit services for clients in the manufacturing business. The sub-processes cover (1) process governance, (2) vendor selection, evaluation, and master data maintenance, (3) ordering, (4) …

Are U.S.-Listed Chinese Firms A Minefield? A Board Perspective

The International Lawyer

No abstract provided.

Sandofsky V. Google, District Of Massachusetts

Historical and Topical Legal Documents

No abstract provided.

A Market Strategy Analysis Of Luckin Coffee, Yuqing Huang

Chulalongkorn University Theses and Dissertations (Chula ETD)

This paper takes Luckin Coffee as the research object. The relevant background of China's freshly ground coffee market was introduced, and it was determined that the market still has a huge space for development. Then, collect a lot of official information to summarize Luckin Coffee's marketing strategy. Through relevant analysis, this paper finds that the market environment of Luckin coffee company is relatively healthy, which is more conducive to its development. And because of Luckin's entry into the freshly ground coffee market, the entry barrier has also been raised. However, Luckin Coffee still faces fierce competition in the substitute industry, …

Securities Regulation, Bill Banowsky, Jessica Magee

SMU Annual Texas Survey

This article is a survey of the relevant developments in securities regulation law from December 1, 2019, through November 30, 2020. The article focuses on law likely to be influential to Texas practitioners.

The Future Of Auditing: An Analysis Of Ai Implementation In The Big Four Accounting Firms, Alexander Michael Heye

Honors Theses and Capstones

The implementation of Artificial Intelligence (AI) technology has become somewhat of a hot topic within the modern business world. Many companies have chosen to embrace the potential that these systems have on the ways we can conduct business, while others are hesitant to “dip their toes” in the figurative waters of AI research and utilization. Auditing is no different from other industries in that firms are excited to see what potential these new innovations have in store for promoting a faster, more efficient, and more accurate audit. This review peers into how some Big 4 firms have made the first …

Prosocial Fraud, Julia Y. Lee

Faculty Scholarship

This Article identifies the concept of prosocial fraud--that is, fraud motivated by the desire to help others. The current incentive-based legal framework focuses on deterring rational bad actors who must be constrained from acting on their worst impulses. This overlooks a less sinister, but more endemic species of fraud that is not driven by greed or the desire to take advantage of others. Prosocial fraud is induced by prosocial motives and propagated through cooperative norms. This Article argues that prosocial fraud cannot be effectively deterred through increased sanctions because its moral ambiguity lends itself to self-deception and motivated blindness. The …

Whistleblowers: Implications For Corporate Governance, Deborah A. Demott

Faculty Scholarship

Often overlooked in academic accounts of corporate governance and the actors who populate governance structures, whistleblowers are no more visible in formal governance frameworks. Within a corporation, whistleblowers may be lower-rank employees, not directors or officers; they may report perceptions of wrongdoing to others within the corporation or inform governmental or other actors who are externally situated. Nonetheless, it is striking how often retrospective accounts of corporate scandals involve episodes of internal whistleblowing associated with governance and compliance failures. This paper argues that incorporating whistleblowers into formal governance structures could spur more proactive involvement by directors in monitoring compliance with …

Examining Indenture Trustee Duties, Steven L. Schwarcz

Faculty Scholarship

This Chapter examines the duties of indenture trustees appointed under bond indentures. Although their post-default duties generally are subject to a prudent-person standard, indenture trustees have relatively little legal guidance concerning pre-default duties. The rise of activist investors, however, is making it increasingly critical to identify and understand how to perform those duties. This Chapter seeks to provide that understanding.

Corporate Misconduct In The Pharmaceutical Industry, Richard C. Ausness

Law Faculty Scholarly Articles

Sadly, many pharmaceutical companies have engaged in unethical or illegal behavior. The current opioid crisis is the most recent example of misconduct by pharmaceutical companies. Moreover, this pattern of conduct is neither rare, nor recent. Instead, it is long-standing and pervasive in nature. Furthermore, unlike wrongdoing by other businesses that cause primarily economic or environmental harm, wrongdoing by pharmaceutical companies, like that of asbestos or tobacco companies, may cause personal injuries and death on a large scale.

The Relationship Between Accountability, Transparency, And Company Performances: An Ex-Post Facto Study, Omari Bakari Mwayungu

Walden Dissertations and Doctoral Studies

Companies that fully adopt accountability reporting practices are less likely to engage in financial fraud or unethical business behaviors, improving company performance (CP). The CP is predictable by accountability or corporate social responsibility (CSR) and transparency or corporate social responsibility disclosure (CSRD). Financial managers of U.S. publicly traded companies who fail to adopt the CSR and CSRD practices and inconsistently disclose annual financial reports could suffer from a lack of public trust and decreased profitability. Grounded in stakeholder theory, the purpose of this quantitative ex-post-facto study was to examine the relationship between CSR, CSRD, and four CP outcome measures: income, …

Risky Business: A New(Ish) Approach To Corporate Criminal Liability, Anish Patel

Student Works

No abstract provided.

Can Generative Adversarial Networks Help Us Fight Financial Fraud?, Sean Mciver

Dissertations

Transactional fraud datasets exhibit extreme class imbalance. Learners cannot make accurate generalizations without sufficient data. Researchers can account for imbalance at the data level, algorithmic level or both. This paper focuses on techniques at the data level. We evaluate the evidence of the optimal technique and potential enhancements. Global fraud losses totalled more than 80 % of the UK’s GDP in 2019. The improvement of preprocessing is inherently valuable in fighting these losses. Synthetic minority oversampling technique (SMOTE) and extensions of SMOTE are currently the most common preprocessing strategies. SMOTE oversamples the minority classes by randomly generating a point between …

The Evolution Of Risk Management Oversight By Indian Boards, Afra Afsharipour, Manali Paranjpe

National Law School of India Review

No abstract provided.

Stripped Of Funds, Stripped Of Rights: A Critique Of Guardianship As A Remedy For Elder Financial Harm, Rebekah Diller, Leslie Salzman

Articles

There is a growing consensus in the United States and abroad recognizing the right to “legal capacity”—the right to make legally binding decisions for oneself—as a basic human right. Despite this recognition, adult guardianship—the state court procedure by which a person is declared incapacitated and stripped of decision-making rights—remains a widely used tool, particularly for older adults who have suffered financial exploitation or loss. For this population, guardianship is considered an unpleasant yet necessary remedy to address their financial harms. But what if the cure does not really work as intended, while other, less intrusive means could prevent and redress …

The Mischief Rule, Samuel L. Bray

Journal Articles

The mischief rule tells an interpreter to read a statute in light of the “mischief” or “evil”—the problem that prompted the statute. The mischief rule has been associated with Blackstone’s appeal to a statute’s “reason and spirit” and with Hart-and-Sacks-style purposivism. Justice Scalia rejected the mischief rule. But the rule is widely misunderstood, both by those inclined to love it and those inclined to hate it. This Article reconsiders the mischief rule. It shows that the rule has two enduringly useful functions: guiding an interpreter to a stopping point for statutory language that can be given a broader or narrower …

Financial Capability And Wellbeing Of Vulnerable Consumers, Jing Jian Xiao, Nilton Porto

Human Development and Family Science Faculty Publications

Consumer financial capability can be defined variously by different researchers. In this study, financial capability is assumed to have three components, financial knowledge, financial behavior, and financial skills. This study examines relative contributions of financial capability components to financial wellbeing among vulnerable consumers. With data from the National Financial Wellbeing Survey commissioned by the Consumer Financial Protection Bureau (CFPB), results show that among financial capability components, financial behavior contributes the most to financial wellbeing of the whole sample, followed by financial skill and financial knowledge. In addition, group differences surface when subsamples in terms of age, poverty status, confidence, and …

Security Awareness Strategies Used In The Prevention Of Cybercrimes By Cybercriminals, Pascal Pouani Tientcheu

Walden Dissertations and Doctoral Studies

Cybercrime is a growing phenomenon that impacts many lives worldwide. Businesses, organizations, and governments continue to search for ways to protect their data and intellectual property from cybercrimes. Grounded in the routine activity theory, the purpose of this general qualitative study was to explore strategies information security officers used to prevent cybercrimes. The participants included seven information security officers listed on social media who manage information security within organizations located in the northeast geographic region of the United States. Data were collected using semistructured interviews, the National Institute of Standards and Technology documentations and analyzed using thematic analysis. Four key …

Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi

Walden Dissertations and Doctoral Studies

Unethical financial reporting can negatively impact the sustainability of a business organization. Small business owners who struggle to promote ethical financial reporting are at high risk of failure. Grounded in the fraud diamond theory, the purpose of this qualitative multiple case study was to explore strategies small business owners use to enhance ethical financial reporting. The participants comprised four small business owners in Massachusetts who effectively used strategies to enhance ethical financial reporting. Data were collected from semistructured interviews, company documents, and casual observation. Data were analyzed using thematic analysis. Five themes emerged: ethical behavior, internal control and communication, monitoring, …

Fraud And Covid-19: An Unintended Downside Of Government Aid During The Pandemic, Derek Labarge

Honors Program Theses

Last year, COVID-19 brought an unprecedented global crisis to the world. As experts continue to analyze the virus itself, it is also necessary to study the aftermath of the pandemic. This includes any unforeseen consequences from the actions taken by people and governments trying to navigate their way through the chaos. This project aims to focus on one of these consequences: fraud. Past disasters and crises have unfortunately shown that these times of need for people are often when third parties, businesses, or even victims themselves take advantage of the situation for personal gain, often at the expense of those …

Small Business Owners’ Strategies For Accessing Capital And Improving Financial Performance, Yao Pierre Agboh

Walden Dissertations and Doctoral Studies

Lack of access to capital for many small businesses in the Midwest often leads to business failure and higher unemployment. Small business owners who lack access to capital are at higher risk of failure. Grounded in the trade credit theory, the purpose of this qualitative multiple case study was to explore financing strategies for small businesses owners to maximize profitability and competitive advantage. The participants comprised 10 small business owners in the Midwest who effectively used financing strategies to maximize profitability and competitive advantage. Data were collected from semistructured interviews and company social media platforms. Thematic analysis was used to …

The Fraud Triangle And Tax Evasion, Leandra Lederman

Articles by Maurer Faculty

The “fraud triangle”—a theory of why people commit fraud —is the preeminent framework for analyzing fraud in the accounting literature. It developed out of studies of fraudsters, including inmates convicted of embezzlement. The three components of the fraud triangle are (1) an incentive or pressure (usually financial); (2) opportunity; and (3) rationalization.

There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from this legal literature, although tax evasion is a type of fraud. This Article rectifies that oversight, analyzing how using the fraud triangle as a lens can inform the legal …