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Full-Text Articles in Physical Sciences and Mathematics
The Impact Of Cross-References On The Readability Of The U.S. Internal Revenue Code, Jeffrey A. Lasky
The Impact Of Cross-References On The Readability Of The U.S. Internal Revenue Code, Jeffrey A. Lasky
CCE Theses and Dissertations
Scholars and practitioners have long argued that U.S. income tax law (“the Tax Code”) is excessively complex and difficult to understand, and hence imposes non-trivial adjudication, administration, planning, and compliance costs across the spectrum of income tax stakeholders: the courts, the Internal Revenue Service, tax practitioners, business managers, and individual taxpayers. Hence, there is considerable interest in reducing the effort needed to accurately understand and apply the provisions of income tax law. Prior scholarly work has strongly argued that exceptions to Tax Code provisions as expressed by cross-references embedded in the Tax Code text constitute a major source of reading …
An Examination Of User Detection Of Business Email Compromise Amongst Corporate Professionals, Shahar Sean Aviv
An Examination Of User Detection Of Business Email Compromise Amongst Corporate Professionals, Shahar Sean Aviv
CCE Theses and Dissertations
With the evolution in technology and increase in utilization of the public Internet, Internet-based mobile applications, and social media, security risks for organizations have greatly increased. While corporations leverage social media as an effective tool for customer advertisements, the abundance of information available via public channels along with the growth in Internet connections to corporate networks including mobile applications, have made cyberattacks attractive for cybercriminals. Cybercrime against organizations is a daily threat and targeting companies of all sizes. Cyberattacks are continually evolving and becoming more complex that make it difficult to protect against with traditional security methods. Cybercriminals utilize email …