Law Commons^™

Integrating Nist And Iso Cybersecurity Audit And Risk Assessment Frameworks Into Cameroonian Law, Bernard Ngalim

Journal of Cybersecurity Education, Research and Practice

This paper reviews cybersecurity laws and regulations in Cameroon, focusing on cybersecurity and information security audits and risk assessments. The importance of cybersecurity risk assessment and the implementation of security controls to cure deficiencies noted during risk assessments or audits is a critical step in developing cybersecurity resilience. Cameroon's cybersecurity legal framework provides for audits but does not explicitly enumerate controls. Consequently, integrating relevant controls from the NIST frameworks and ISO Standards can improve the cybersecurity posture in Cameroon while waiting for a comprehensive revision of the legal framework. NIST and ISO are internationally recognized as best practices in information …

Adoption Of Cybersecurity Policies By Local Governments 2020, Donald F. Norris Phd, Laura K. Mateczun Jd

Journal of Cybersecurity Education, Research and Practice

This paper should be of interest to the readers of this journal because it addresses a subject that has received little scholarly attention; namely, local government cybersecurity. The U.S. has over 90,000 units of local government, of which almost 39,000 are “general purpose” units (i.e., municipalities, counties, towns and townships). On average, these governments do not practice cybersecurity effectively (Norris, et al., 2019 and 2020). One possible reason is that they do not adopt and/or implement highly recommended cybersecurity policies. In this paper, we examine local government adoption or lack of adoption of cybersecurity policies using data from three surveys. …

Privacy Harm And Non-Compliance From A Legal Perspective, Suvineetha Herath, Haywood Gelman, Lisa Mckee

Journal of Cybersecurity Education, Research and Practice

In today's data-sharing paradigm, personal data has become a valuable resource that intensifies the risk of unauthorized access and data breach. Increased data mining techniques used to analyze big data have posed significant risks to data security and privacy. Consequently, data breaches are a significant threat to individual privacy. Privacy is a multifaceted concept covering many areas, including the right to access, erasure, and rectify personal data. This paper explores the legal aspects of privacy harm and how they transform into legal action. Privacy harm is the negative impact to an individual as a result of the unauthorized release, gathering, …

Analyzing The Past Five Years Of Equinox Week* Programs Focused On Sustainable Development Goals Within A Collection Of Local And Global Initiatives To Support A Proposal For The Publication Of A Comprehensive Book, Abdoulaye Idrissa

Symposium of Student Scholars

Many undergraduate students are not familiar with the research process involved in a book publication proposal. Through this multidisciplinary collaborative research, the faculty intends to minimize this gap by engaging the students in such a process from the early phase of proposal preparation. The student will research and review the past five years of EQUINOX Week* programs focused on Sustainable Development Goals within a collection of local and global initiatives to support a proposal for the EQUINOX proceeding publication.

With an extensive set of qualitative and quantitative data gathered over a span of 5 years. The student will be …

The Acceptance And Use Of Online Learning By Law Students In A South African University: An Application Of The Utaut2 Model, Jameson Goto, Anzanilufuno Munyai

The African Journal of Information Systems

COVID-19 forced many universities to shift from traditional face-to-face or blended learning, to full online learning. The sudden shift was not easy for both students and lecturers, who had to adapt to the new learning mode. This study aimed to evaluate the acceptance and use of online learning of university students in the law faculty at a South African university during the COVID-19 pandemic. The study employs the extended unified theory of acceptance and use of technology (UTAUT2) model particularised to the online learning context in a country with a developing economy. An online survey was administered to the student …

Made In Bangladesh: The Unethical Treatment Of Sweatshop Workers, Samira Hossain

Emerging Writers

This article examines the treatment of sweatshops workers in Bangladesh, including causes of poor labor practices, and suggests solutions to improve practices.

Next Generation Of Evidence Collecting: The Need For Digital Forensics In Criminal Justice Education, Scott H. Belshaw

Journal of Cybersecurity Education, Research and Practice

Digital forensics poses significant challenges to law enforcement as the information found in a computer system is often present at most crime scenes in the form of computer data and cell phones. Digital evidence contained on common devices, such as cell phones and laptops, includes information that can be pertinent to the investigation of crimes. Law enforcement is increasingly identifying the need to be able to process their evidence internally warranting the exploration of the need for digital forensics training as part of a broader study of criminal justice for future law enforcement practitioners. This paper uses telephone surveys of …

The Role Of State Privacy Regulations In Mitigating Internet Users’ Privacy Concerns: A Multilevel Perspective, Tawfiq Alashoor

KSU Proceedings on Cybersecurity Education, Research and Practice

In the U.S., there is no comprehensive national law regulating the collection and use of personal information. As a response to the high level of privacy concerns among U.S. citizens and the currently limited regulations, states have enacted their own privacy laws over and above the principles of Fair Information Practices (FIP). In this exploratory study, we draw upon the privacy literature and the Restricted Access/Limited Control (RALC) theory of privacy to study the privacy concerns phenomenon with a multilevel theoretical lens. We introduce and test three novel propositions pertaining to the impact of state level privacy regulations on privacy …

Health It Security: An Examination Of Modern Challenges In Maintaining Hipaa And Hitech Compliance, Andrew S. Miller, Bryson R. Payne

KSU Proceedings on Cybersecurity Education, Research and Practice

This work describes an undergraduate honors research project into some of the challenges modern healthcare providers face in maintaining compliance with the Health Insurance Portability and Accountability Act (HIPAA) and HITECH (Health Information Technology for Economic and Clinical Health) Act. An overview of the pertinent sections of both the HIPAA and HITECH Acts regarding health information security is provided, along with a discussion of traditionally weak points in information security, including: people susceptible to social engineering, software that is not or cannot be regularly updated, and targeted attacks (including advanced persistent threats, or APTs). Further, the paper examines potential violations …

Ethics, Corporate Social Responsibility, And Sustainability Education In Aacsb Undergraduate And Graduate Marketing Curricula: A Benchmark Study, Jeananne Nicholls, Joseph F. Hair, Charles B. Ragland, Kurt E. Schimmel

Faculty and Research Publications

AACSB International advocates integration of ethics, corporate social responsibility, and sustainability in all business school disciplines. This study provides an overview of the implementation of these three topics in teaching initiatives and assessment in business schools accredited by AACSB International. Since no comprehensive studies have been conducted for the marketing area, the results provide benchmarks as well as thought-provoking material to initiate business school and marketing faculty discussions on integrating the three topics into their curricula.

Cleaning Up Dirty Politics: A Social Marketing Perspective On New Jersey's Clean Elections Program, Amy H. Handlin

Atlantic Marketing Journal

This paper reviews the outcome of a state electoral reform initiative in terms of the four-stage behavior change process used by social marketers to gauge the effectiveness of their techniques. While the Clean Elections initiative was moderately successful in its Action and Contemplation stages, the author argues that realization of its full potential could be significantly hastened by utilizing the social marketing tools of segmentation, communications research and pretesting.

Federal Earmarks In The State Of Georgia, Jeffrey Lazarus

Georgia Journal of Public Policy

Earmarks have been controversial ever since becoming a prominent part of the congressional spending process. Critics charge that earmarks fund projects with little or no economic value (for instance Ted Stevens’ “Bridge to Nowhere,”) but instead allow Congress members to direct government spending to campaign contributors (the charge leading to a federal investigation of the now-defunct lobbying firm PMA Group). On the other side of the controversy, congressional earmarks do fund a number of community improvements which are very valuable, at least locally. In Georgia, the fiscal 2010 appropriations bills included earmarks which allocated $450,000 to update College Park’s emergency …

Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne

Faculty and Research Publications

The article describes and summarizes five studies that examined whether the landmark Sarbanes-Oxley Act of 2002 (SOX) was beneficial or not to financial reporting. The U.S. Congress is stated to have passed the legislation on July 25, 2002 in reaction to a series of financial accounting scandals involving such companies as Enron and WorldCom, as well as the demise of the accounting firm Arthur Andersen LLP. The author asserts that all five of the studies provide evidence of a significant improvement in the financial reporting environment since SOX.

Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements

Faculty and Research Publications

Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …

Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements

Faculty and Research Publications

When a married couple files a joint tax return, both spouses become jointly and severally liable for the income taxes due, including any additional taxes, interest, and penalties determined at a later date. In the event of an underpayment of income tax, the IRS can proceed against either spouse to collect the entire tax deficiency. This places a spouse in a precarious position in situations where the other spouse deliberately omits income or overstates deductions on a jointly filed income tax return, even if the spouse is totally unaware of the other's transgressions. Relief from joint and several liability is …

Uncertain Litigation Cost And Seller Behavior: Evidence From An Auditing Game, Ping Zhang, Bryan K. Church, Lucy Ackert

Faculty and Research Publications

Investigates difficulties that arise in estimating expected litigation costs in an auditing game in the United States. Effect of effort level on certain and uncertain costs of performing the engagement; Frequency of observed fee offers below the total expected cost of an engagement; Institutional arrangements and damage-sharing regimes; Theoretical and behavioral predictions.

The Threat Of Long-Arm Jurisdiction To Electronic Commerce, Robert J. Aalberts, Anthony M. Townsend, Michael E. Whitman

Faculty and Research Publications

Unfortunately for those whose businesses rely on the Internet, an increasing amount of legal conflict is also arising in reaction to this new business medium. As attorneys and the courts attempt to sort out the Internet’s legal status quo, both are considering such pressing substantive issues as electronic contracts, privacy, trademark, copyright, defamation, computer crimes, censorship, and taxation. It is imperative that information system professionals become aware of how evolving Internet law will affect the medium they are charged with administrating. An informed IS community is also much more capable of mounting legal and political challenges to law that might …

Franchisor Environmental Liability For Previously Contaminated Property, Patrick J. Kaufmann, William S. Vincent

Faculty and Research Publications

Environmental legislation has created potential liability for retailing franchisees that purchase previously contaminated land. Faced with a decision to distance itself from the site selection process or incur the added costs and potential pricing impacts of greater involvement in the process, franchisors have strong incentives to reduce franchisee support. This reduction in support has detrimental implications for both franchise policy and environmental policy. A paper reports the results of an empirical study that links franchisors' concerns about potential environmental liability to actions to distance themselves from the site selection process or, alternatively, formally to require franchisee environmental investigation of all …

Retirement Plan Contributions And Withdrawals, Paul J. Streer, Ray A. Knight, A. Bruce Clements

Faculty and Research Publications

Qualified retirement plans provide for tax deferral, but they are also subject to a 15% excise tax on excess distributions or accumulations, potentially higher marginal income tax rates on plan withdrawals, mandatory contributions for employers, estate taxes at death, and possible substantial income tax liability for plan beneficiaries. Three possible planning strategies to optimize return on funds available for contributions to a qualified plan include investment in alternative assets, lifetime gifts, and accelerated plan withdrawals. While the 3-year suspension of excess distribution excise taxes under the Small Business Job Protection Act may favor plan withdrawals, in certain situations participants are …