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    Making a List and Checking It Twice

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    “Making a list and checking it twice”

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    No abstract.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/83758/1/876_ftp.pd

    Making a List and Checking It Twice: Must Tax Attorneys Divulge Who\u27s Naughty and Nice?

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    This article analyzes the ability of tax attorneys to shield a client’s identity from disclosure to the Internal Revenue Service under the attorney-client privilege. The article concludes that, on policy grounds, the attorney-client privilege should be limited in the context of tax planning. Consequently, client identity should not be privileged irrespective of whether a tax shelter is involved. The article also concludes that the privilege would not be available under the current judicial approach to client identity questions. As a result, recent regulations requiring tax attorneys to maintain lists of clients engaging in specified tax motivated transactions represent an appropriate response to recent tax shelter activity

    Criminal Procedure

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    Contains: Criminal Procedure: California Tells Criminal Defendants They Can No Longer Orally Make Motions to Suppress at the Preliminary Hearing ........ 489 Getting Tough on Homeless Sex Offenders: Is the New Legislation a Hysterical Response or a Necessary Precaution? ......................... 500 Grand Jury Reform: Making Justice Just ................................... 516 Increasing Penalties for Bridge Trespassers ................................. 525 Moving Beyond Three Strikes Through California\u27s Firearm Sentencing Enhancements .................................................... 531 New Residents and Collectors Must Register Their Out-of-State Handguns: Making a (Government) List and Checking it Twice ...................... 539 Parolees No Longer Walk Following Serious Felonies- Incarceration Mandatory .. 552 Providing Stalking Victims With Emergency Protective Orders: All the Signs Were There ......................................... 560 Restricting Bail Adjustments for Persons Charged with a Serious Felony ......... 56

    User experiences of TORPEDO: TOoltip-poweRed Phishing Email DetectiOn

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    We propose a concept called TORPEDO to improve phish detection by providing just-in-time and just-in-place trustworthy tooltips. These help people to identify phish links embedded in emails. TORPEDO's tooltips contain the actual URL with the domain highlighted. Link activation is delayed for a short period, giving the person time to inspect the URL before they click on a link. Furthermore, TORPEDO provides an information diagram to explain phish detection. We evaluated TORPEDO's effectiveness, as compared to the worst case “status bar” as provided by other Web email interfaces. People using TORPEDO performed significantly better in detecting phishes and identifying legitimate emails (85.17% versus 43.31% correct answers for phish). We then carried out a field study with a number of TORPEDO users to explore actual user experiences of TORPEDO. We conclude the paper by reporting on the outcome of this field study and suggest improvements based on the feedback from the field study participants

    Building Decision Procedures in the Calculus of Inductive Constructions

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    It is commonly agreed that the success of future proof assistants will rely on their ability to incorporate computations within deduction in order to mimic the mathematician when replacing the proof of a proposition P by the proof of an equivalent proposition P' obtained from P thanks to possibly complex calculations. In this paper, we investigate a new version of the calculus of inductive constructions which incorporates arbitrary decision procedures into deduction via the conversion rule of the calculus. The novelty of the problem in the context of the calculus of inductive constructions lies in the fact that the computation mechanism varies along proof-checking: goals are sent to the decision procedure together with the set of user hypotheses available from the current context. Our main result shows that this extension of the calculus of constructions does not compromise its main properties: confluence, subject reduction, strong normalization and consistency are all preserved

    Simplifying Contract-Violating Traces

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    Contract conformance is hard to determine statically, prior to the deployment of large pieces of software. A scalable alternative is to monitor for contract violations post-deployment: once a violation is detected, the trace characterising the offending execution is analysed to pinpoint the source of the offence. A major drawback with this technique is that, often, contract violations take time to surface, resulting in long traces that are hard to analyse. This paper proposes a methodology together with an accompanying tool for simplifying traces and assisting contract-violation debugging.Comment: In Proceedings FLACOS 2012, arXiv:1209.169
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