31,713 research outputs found

    Prison Bed Profiteers: How Corporations Are Reshaping Criminal Justice in the U.S.

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    Examines concerns with the role and performance of private prisons, including reports of abuse and neglect, low pay and limited training for staff, poor government oversight, and lack of cost savings and community economic benefit. Makes recommendations

    Legal education in transition: a study from Georgia

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    The purpose of this paper is to provide an insight into the development of legal education in Georgia in its transition to becoming a democratic country. It is important to clarify at the outset that the emphasis here is on developing a viable structure and system for legal education as opposed to a theoretical basis for the development of a new legal order. Such a fundamental doctrinal exercise would form the academic and intellectual basis of an entirely different paper. In establishing a viable system of legal education, a significant challenge is to reconcile the education of professionals with the underlying difficulty arising where governments have sought to determine professional education from ideological positions. The Georgian government is producing reform proposals which have to be considered in terms of the most expedient processes for implementation. It is therefore necessary to develop reforms which construct a new framework to facilitate and promote the incorporation of aspects of legal education which hitherto have been unknown. Fundamental principles have to be determined such as recognition of the rule of law, as well as the knowledge and training best suited to developing a coherent and properly established legal profession. The whole reform process can be hindered without the presence of well-qualified professionals. It is therefore crucial to ensure the integrity of establishing this body of professionals who are well-placed to take reforms forward. There is of course the obvious paradox in terms of the country needing the best professionals whilst at the same time putting reforms in place to achieve that. There are great possibilities and Georgia is in the position of considering systems and structures which best suit its needs in establishing reform of the educational infrastructure in which professionals can develop. The paper identifies some key issues and themes which provide an insight into the possibilities. It focuses on three main areas: the changing nature of the constitution and the need for reform, the United Kingdom framework as a possible model for consideration in establishing a process of implementation, and aspirations for the future. It is self evident that Georgia is experiencing a period of significant development and change in terms of shaping a system for legal education which is significantly more advanced even now than when this work began. It continues to be in the process of being formed and there are many influences on its shape. The authors, having worked together, acknowledge there are limitations in terms of producing a fully comprehensive joint paper based on a period of such complex transition and change

    Developing A Framework For Accounting Information Systems Adoption

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    Accounting and management decision-making is dependent on the fit of the Accounting Information System (AIS) to the organisation’s requirements. Therefore, AIS plays an important role in business management, and strategic plans. It is essential to understand the AIS adoption process to ensure success in accounting systems. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This framework was developed from case studies and by collecting qualitative data (interviews). Case studies from six organisations involving 32 respondents were used as confirmatory evidence. The purpose of the case studies was to investigate how to choose and use (adopt) an accounting information system that best achieves organisational goals before and during the adoption of an AIS. The findings of the study’s empirical evidence suggest that AIS adoption is critical in accounting information systems to provide assistance in all phases of decision making; the study also provides recommendations that may be useful to practitioners

    Online Banking Implementation: Risk Mapping Using ERM Approach

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    The implementation of online banking in Indonesia is in line with the increasing of mobile device users who have become a part of people’s lifestyle, hence online banking offers easiness to access on banking services. This study is to examine risk mapping on the implementation online banking using ERM approach, including risk mitigation strategies for identified risks. This research was conducted at XYZ Bank who has implemented online banking. The results of this study find 55 potential risks. Some of it identified risks related to bank system security such as vulnerability to viruses, malware, hacking, also access information by an unauthorized person. Risk mitigation strategies applied by XYZ Bank is mostly done by managing the risk because the implementation online banking is still on the development process, and the Bank remains optimistic with the future prospect of online banking by staying with government regulations.The implementation of online banking in Indonesia is in line with the increasingof mobile device users who have become a part of people’s lifestyle, hence onlinebanking offers easiness to access on banking services. This study is to examine riskmapping on the implementation online banking using ERM approach, including riskmitigation strategies for identified risks. This research was conducted at XYZ Bankwho has implemented online banking. The results of this study find 55 potentialrisks. Some of it identified risks related to bank system security such as vulnerabilityto viruses, malware, hacking, also access information by an unauthorized person.Risk mitigation strategies applied by XYZ Bank is mostly done by managing the riskbecause the implementation online banking is still on the development process, andthe Bank remains optimistic with the future prospect of online banking by staying withgovernment regulations

    Flyover-noise measurement and prediction

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    Details are presented for the measurement and prediction of aircraft flyover noise to be used for certification, research and development, community noise surveys, airport monitors, and pass fail criteria. Test details presented are applicable to all types of aircraft, both large and small, and the use of Federal Aviation Regulations (FAR) Part 36 (ref. 1) is emphasized. Accuracy of noise measurements is important. Thus, a pass-fail criterion should be used for all noise measurements. Finally, factors which influence the sound propagation and noise prediction procedures, such as atmospheric and ground effects, are also presented

    Open Data, Grey Data, and Stewardship: Universities at the Privacy Frontier

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    As universities recognize the inherent value in the data they collect and hold, they encounter unforeseen challenges in stewarding those data in ways that balance accountability, transparency, and protection of privacy, academic freedom, and intellectual property. Two parallel developments in academic data collection are converging: (1) open access requirements, whereby researchers must provide access to their data as a condition of obtaining grant funding or publishing results in journals; and (2) the vast accumulation of 'grey data' about individuals in their daily activities of research, teaching, learning, services, and administration. The boundaries between research and grey data are blurring, making it more difficult to assess the risks and responsibilities associated with any data collection. Many sets of data, both research and grey, fall outside privacy regulations such as HIPAA, FERPA, and PII. Universities are exploiting these data for research, learning analytics, faculty evaluation, strategic decisions, and other sensitive matters. Commercial entities are besieging universities with requests for access to data or for partnerships to mine them. The privacy frontier facing research universities spans open access practices, uses and misuses of data, public records requests, cyber risk, and curating data for privacy protection. This paper explores the competing values inherent in data stewardship and makes recommendations for practice, drawing on the pioneering work of the University of California in privacy and information security, data governance, and cyber risk.Comment: Final published version, Sept 30, 201

    Governing Financial Markets: Regulating Conflicts

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    Payment, clearing, and settlement systems constitute a central component in the infrastructure of financial markets. These businesses provide channels for executing the largest and smallest commercial transactions in local, national, and international financial markets. Notwithstanding this significant role, there is a dearth of legal scholarship exploring central clearing counterparties (CCPs) and their contributions to the regulation of financial markets. To address this gap in the literature, this Article sketches the contours of the theory that frames regulation within financial institutions and across financial markets, examines the merits of implementing CCPs, and explores the role of CCPs as primary regulators within financial markets. Applying these theoretical constructs to a practical issue, this Article analyzes Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act and the statute\u27s introduction of mandatory clearing requirements in the over-the-counter (OTC) derivatives market. This Article advances several arguments that explore the merits of Title VII’s clearing mandate. First, this Article posits that introducing clearing requirements and authorizing only a handful of CCPs to execute clearing obligations concentrates systemic risk concerns. Title VII’s clearing mandate endows CCPs with the authority to serve as gatekeepers. As a result, these institutions become critical, first-line-of-defense regulators, managing risk within the OTC derivatives markets. Second, weak internal governance policies at CCPs raise noteworthy systemic risk concerns. CCP boards of directors face persistent and pernicious conflicts of interest that impede objective risk oversight, and thus may fail to adopt effective risk management oversight policies. Well-tailored corporate governance reforms are necessary to address these conflicts and to prevent CCP owners’ self-interested commercial incentives or other institutional constraints from triggering systemic risk concerns

    An Outcome-Based Approach for Ensuring Regulatory Compliance of Business Processes

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    In service industries, such as healthcare, catering, tourism, etc., there exist regulations that require organisations’ service comply with the regulations. More and more regulations in the service sector are, or are aimed to be, outcome-focused regulations. An outcome prescribed in the regulation is what users should experience or achieve when the regulated business processes are compliant. Service providers need to proactively ensure that the outcomes specified in the regulations have been achieved prior to conducting the relevant part of the business or prior to inspectors discovering noncompliance. Current approaches check system requirements or business processes, not outcomes, against regulations and thus this still leaves uncertain as to whether what the users actually experience are really achieved. In this thesis, we propose an approach for assessing the compliance of process outcomes and improve the noncompliance. The approach is designed through the U.K’s. CQC regulations in the care home environment
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