265,867 research outputs found
âMaking a list and checking it twiceâ
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?
This article analyzes the ability of tax attorneys to shield a clientâs 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
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
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 âstatus barâ 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
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
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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