...May 2005 PERCEPTION OF A WHITE-COLLAR CRIME: TAX EVASION 1 By Hughlene Burton University of North Carolina at Charlotte Stewart Karlinsky San Jose State University Visiting Fellow, 2005 School of Business Law Curtin University of Technology Cindy Blanthorne University of North Carolina at Charlotte ISSN: 1321-7828 ISBN: 174067 410 3 1 This paper was previously published in the American Taxation Association Journal of Legal Tax Research. 1 PERCEPTION OF A WHITE-COLLAR CRIME: TAX EVASION Hughlene Burton, Stewart Karlinsky and Cindy Blanthorne ABSTRACT The current study was designed to investigate U.S. taxpayers’ perception of the severity of tax evasion relative to other offences in general and white-collar crimes in particular. We compared the perception of tax evasion to twenty other offences, including violent crimes such as rape and murder and relatively minor offences such as jaywalking. Due to the recent focus by lawmakers and the media on white-collar scandals and the lack of comparisons in prior literature, we also included six white-collar crimes. Overall, the results indicate that tax evasion was viewed as only somewhat serious. When comparing tax evasion to other white-collar offences, we found that tax evasion was perceived as equal in severity to minimum wage law violations and rated less serious than the other four white-collar crimes investigated. Most demographic factors (age, gender, education or income level,...
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...FACULTY OF ECONOMICS AND BUSINESS EBA 4043 INTERGRATED CASE STUDY MALAYSIA AIRLINES CASE STUDY NO NAME STUDENT ID 1 ANGELINE JONG HO CHIN 35474 2 FONG SHU YIING 36085 3 SURESH A/L MINAIAH 38941 4 LEE YOKE LAN 39541 5 WAI POH YAN 39641 Malaysia Airlines INCOME STATEMENT ANALYSIS Income Statement Analysis (Cont’) Year/ Aspect 2008 2009 2010 2011 2012 Revenue Increase 2.38% Decrease 24.78% Increase 14% Increase 5.77% Decrease 2.69% Expenditure Increase 5.44% Decrease 19.71% Increase 9.19% Increase 21.57% Decrease 12.84% Net profit for the year Net profit (RM 245,697,000 ) Net profit (RM 493,106,000 ) Net profit Net loss (RM (RM 2.5 237,346,000 billion) ) Net loss (RM 430,738,000 ) Increase 39.09% Increase 63.74% Increase 47.57% Finance Increase cost-interest 29.61% expense Increase 15.19% BALANCE SHEET ANALYSIS • Balance sheet and cash flow – interrelated • cash flow explains inflow and outflow of cash which any changes in balance will affect cash flow • Operating Activities – changes in current assets and current liabilities • Investing Activities – changes in non current assets and other income • Financing Activities – changes in equity and liabilities BALANCE SHEET ANALYSIS There was no long term borrowings in year 2003 until 2006 because of most probably government take over it...
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...Section 7: Conclusion Section China and the World: Scenarios to 2025 7 Conclusion Given the importance of China today, there can Wild cards are low probability events which be no doubt that the determination of Chinese would have a significant impact if they were to leadership to maintain the course of reform will occur. In the case of China they could include : be a decisive factor in the global future. It is • A possible Taiwan conflict : equally true that the support of other global How would China react if Taiwan were to players and their preparedness to welcome declare independence ? For many years China in its gradual rise in greatness will have a independence was not an issue as the direct impact on how China emerges. Given the Kuomintang rulers of Taiwan claimed they close connection between China and global were the real government of China and welfare, these scenarios indicate that outsiders had no interest in relinquishing their claim must appreciate the scale of the challenges on sovereignty. But independence has faced by the government in Beijing, and that become an issue with the rise of generations those in China need to comprehend the born and raised on the island. They have sensitivities of outsiders to its rise. successfully established democratic rule and some do not want to be subject to rule Raising awareness of differing sensitivities is an important role that scenarios can play. from a distant capital. The implications of...
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...Dept. of Information Technology Delhi Technological University Delhi, India nsraghava@dce.ac.in Divya Sahgal Dept of Information Technology Delhi Technological University Delhi, India divyasahgal61@gmail.com Seema Chandna Dept of Information Technology Delhi Technological University Delhi, India seemachandna64@gmail.com Abstract—Nowadays, Botnets pose a major threat to the security of online ecosystems and computing assets. A Botnet is a network of computers which are compromised under the influence of Bot (malware) code. This paper clarifies Botnet phenomenon and discusses Botnet mechanism, Botnet architecture and Botnet detection techniques. Botnet detection techniques can be categorized into six classes: honey pot based, signature-based, mining-based, anomaly-based, DNS-based and network-based. It provides a brief comparison of the above mentioned Botnet detection techniques. Finally, we discuss the importance of honeypot research to detect the infection vector and dealing with new Botnet approaches in the near future. Keywords- Botnet; Bot; Malware; Malicious code; P2P; Honeypot functions programmed by the Bot-master in automated way. Bots can receive commands from the Bot-master and work according to those commands to perform many cyber crimes for example phishing [26], malware dissemination, Distributed Denial of Service attack (DDoS) attack, identity theft etc. The process of Botnet can be broadly divided into three parts: (1) Searching: searching for vulnerable...
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...D38–D51 Nucleic Acids Research, 2011, Vol. 39, Database issue doi:10.1093/nar/gkq1172 Published online 20 November 2010 Database resources of the National Center for Biotechnology Information Eric W. Sayers1,*, Tanya Barrett1, Dennis A. Benson1, Evan Bolton1, Stephen H. Bryant1, Kathi Canese1, Vyacheslav Chetvernin1, Deanna M. Church1, Michael DiCuccio1, Scott Federhen1, Michael Feolo1, Ian M. Fingerman1, Lewis Y. Geer1, Wolfgang Helmberg2, Yuri Kapustin1, David Landsman1, David J. Lipman1, Zhiyong Lu1, Thomas L. Madden1, Tom Madej1, Donna R. Maglott1, Aron Marchler-Bauer1, Vadim Miller1, Ilene Mizrachi1, James Ostell1, Anna Panchenko1, Lon Phan1, Kim D. Pruitt1, Gregory D. Schuler1, Edwin Sequeira1, Stephen T. Sherry1, Martin Shumway1, Karl Sirotkin1, Douglas Slotta1, Alexandre Souvorov1, Grigory Starchenko1, Tatiana A. Tatusova1, Lukas Wagner1, Yanli Wang1, W. John Wilbur1, Eugene Yaschenko1 and Jian Ye1 1 Downloaded from http://nar.oxfordjournals.org/ by guest on March 20, 2015 National Center for Biotechnology Information, National Library of Medicine, National Institutes of Health, Building 38A, 8600 Rockville Pike, Bethesda, MD 20894, USA and 2University Clinic of Blood Group Serology and Transfusion Medicine, Medical University of Graz, Auenbruggerplatz 3, A-8036 Graz, Austria Received September 16, 2010; Revised October 29, 2010; Accepted November 1, 2010 ABSTRACT In addition to maintaining the GenBank nucleic acid sequence database, the National Center for Biotechnology...
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...Aacknowledgement First of all I like to thank God almighty who authorise me to research on this topic. I submit my sincere thanks to my supervisor Medhat Khattar for his valuable presence, time, effort, guidance and help to complete this dissertation. My dissertation would not have been completed without the help of lab technicians Nick and Suzy, I am extremely grateful for their help, suggestions and encouragement. I might want to thank my family for impacting in me a comprehension for the significance of education and an appreciation for diligent work. I extraordinarily value the majority of the penances that were made so as to realize the open doors that I have gotten, and it is my trusts that this proposition embodies what I have realized. Much obliged to you for your dedication, bolster, and affection. I might likewise want to thank my grandparents for the numerous hours of math mentoring as a youngster. In spite of the fact that it may have appeared to be inconsequential, it was the premise for my prosperity and the establishment of my hobbies in Designing. I might want to devote this proposition to my family, without whom I would not be seeking after a profession with an instruction from my university undergraduate days. I also thank my supervisor’s effort and good work channelled towards making me a better microbiologist in the world. I sincerely extend my thanks all concerned people who together with me in this regard. Table of Contents I Declaration......
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...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...ISBN 978‐9948‐03‐638‐8 Q uality Congress Middle East 2 Dubai (7-9 April, 2008) Creating an Architecture of Quality and Excellence in the Middle East: Responsibilities, Challenges and Strategies Proceedings of Congress Edited by Najwa Sami Dham & Syed Aziz Anwar e‐TQM College P.O. Box 71400 Dubai United Arab Emirates (1) ISBN 978‐9948‐03‐638‐8 Table of Contents Foreword ___________________________________________________________________ 6 Professor Mohamed Zairi, Chairman, Quality Congress Middle East 2 ______________________ 6 Research Papers ______________________________________________________________ 7 TQM and its Implementation in Higher Education of Iran _________________________ S.A. Siadat _____________________________________________________________________ M. Mokhtaripour _________________________________________________________________ R. Hoveida _____________________________________________________________________ 8 8 8 8 Quality: From Where to Where? ___________________________________________ 12 Alan Brown ___________________________________________________________________ 12 The Impact of Educational Quality Models on Schools’ Performance in Dubai ________ 20 Kalthoom Al Balooshi ____________________________________________________________ 20 Wafi Dawood __________________________________________________________________ 20 Management Education and Development in the United Kingdom _________________...
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...Proceeding for the School of Visual Arts Eighteenth Annual National Conference on Liberal Arts and the Education of Artists: Art and Story CONTENTS SECTION ONE: Marcel’s Studio Visit with Elstir……………………………………………………….. David Carrier SECTION TWO: Film and Video Narrative Brief Narrative on Film-The Case of John Updike……………………………………. Thomas P. Adler With a Pen of Light …………………………………………………………………… Michael Fink Media and the Message: Does Media Shape or Serve the Story: Visual Storytelling and New Media ……………………………………………………. June Bisantz Evans Visual Literacy: The Language of Cultural Signifiers…………………………………. Tammy Knipp SECTION THREE: Narrative and Fine Art Beyond Illustration: Visual Narrative Strategies in Picasso’s Celestina Prints………… Susan J. Baker and William Novak Narrative, Allegory, and Commentary in Emil Nolde’s Legend: St. Mary of Egypt…… William B. Sieger A Narrative of Belonging: The Art of Beauford Delaney and Glenn Ligon…………… Catherine St. John Art and Narrative Under the Third Reich ……………………………………………… Ashley Labrie 28 15 1 22 25 27 36 43 51 Hopper Stories in an Imaginary Museum……………………………………………. Joseph Stanton SECTION FOUR: Photography and Narrative Black & White: Two Worlds/Two Distinct Stories……………………………………….. Elaine A. King Relinquishing His Own Story: Abandonment and Appropriation in the Edward Weston Narrative………………………………………………………………………….. David Peeler Narrative Stretegies in the Worlds of Jean Le Gac and Sophe Calle…………………….. Stefanie Rentsch...
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...Marketing Research and Strategic Marketing Plan Produced by Business Administration 126 Advanced Marketing (“West Coast Marketing”) Saint Mary’s College of California Professor Eric Kolhede December 14.2011 Students of Business Administration 126 Advanced Marketing (“West Coast Marketing”) Saint Mary’s College of California Abdul Malik Khan | Maria Ahlqvist | Alexandra Smith | Maria Orozco | Alisa Mosman | Matt Cardoza | Ally Short | Matt King | Amanda Minguillon | Melissa Queen | Anthony Costa | Nick Fong | Ben Rigel | Nick Tuttle | Betsy Serrano | Nicole Arce | Britany Linton | Nirbhik Trehan | Dawn Shipley | Priscilla Esparza | Dayna Best | Steven Dawson – Roberts | Elanor Pitts | Steven Vargas | Evan Schlinkert | Thomas Vo | James Palmer | Tommy Mohoric | John Howe | Tracy Vasquez* | Maddy Aliotti | | Professor Eric Kolhede*Coordinator | | Table of Contents I. Executive Summary 1 II. Research Problem 3 III. Situation (SWOT) Analysis 7 A. External Macro-environmental Forces 7 1) Demographic and Social/Cultural Trends Purpose 7 2) Economic Environment 16 3) Technological Dimension 21 4) Political Environment 27 5) Legal Environment 31 6) Cooperative Environment 33 7) Product Market Analysis 36 8) Competitive Analysis 50 B. Internal Environment 71 1) Introduction 71 2) Resources 75 3) Marketing Mix Program 77 4) Conclusion 77 IV. Primary Research 79 A. Focus Groups 79 B. Sampling Plan 93 1) Population 93 2) Sample Size 94 ...
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...Lien Centre for Social Innovation Social Insight Research Series Inequality, Poverty and Unmet Social Needs in Singapore A Handbook on A Handbook on Inequality, Poverty and Unmet Social Needs in Singapore Lien Centre for Social Innovation CATHERINE J. SMITH (Additional research and writing by John Donaldson, Sanushka Mudaliar, Mumtaz Md Kadir and Yeoh Lam Keong) As this handbook is intended to provide an overview of the arguments of others, the role of the authors largely consisted of compiling, arranging, and contextualizing. Further, the ideas expressed herein, which are various and often contradictory, do not necessarily represent the views of the handbook’s authors, or of the staff and Board of the Lien Centre for Social Innovation. Copyright © March, 2015 by Lien Centre for Social Innovation. All rights reserved. Published by the Lien Centre for Social Innovation Singapore Management University, Administration Building, 81 Victoria Street, Singapore 188065 www.lcsi.smu.edu.sg No part nor entirety of this publication may be reproduced or transmitted in any form or by any means, or stored in any retrieval system of any nature without the prior written permission of the Lien Centre. Readers should be aware that internet websites offered as citations and/ or sources for further information may have changed or disappeared between the time this was written and when it was read. Limit of Liability/Disclaimer of Warranty: While the publisher and authors...
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...Giraffid Newsletter of the Giraffe & Okapi Specialist Group Note from the Co-‐Chairs Volume 7(2), December 2013 Wow – what a bumper issue and, of course, only befitting for the renamed Giraffid newsletter of the IUCN SSC Giraffe and Okapi Specialist Group (GOSG)! Inside this issue: It has been an exciting last six months and this issue brings you lots of stories and tall tales from across the African continent and beyond. From species conservation strategies and Red List updates, interesting wild and captive behaviours to translocations, hooves and DNA, this is truly a fully loaded newsletter. An inspiring read to keep us all going over the imminent festive season and a relaxing winter or summer break. Unusual sightings of wild giraffe behaviour 4 GOSG together with the Zoological Society of London (ZSL), the Institut Congolais pour la Conservation de la Nature...
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...CASE EXAMINATION CELEBRATIONS AND MEMORIES LTD. (CML) MAY 2008 Copyright © 2008 The Society of Management Accountants of Canada All rights reserved. No part of this manual may be reproduced in any form without the permission of the copyright holder. TABLE OF CONTENTS MAY 2008 Case Examination Page Case Question: Backgrounder .................................................................................. 1 Additional Information .................................................................... 16 General Comments on Performance ...................................................... 24 Steps for Approaching Business Strategy............................................... 32 Assessment and Solution Notes for Markers .......................................... 35 Marker Assessment Guide ...................................................................... 66 Sample Response – Successful Attempt #1 ........................................... 78 Marker’s Comments – Successful Attempt #1 ........................................ 98 Sample Response – Successful Attempt #2 ......................................... 103 Marker’s Comments – Successful Attempt #2 ...................................... 124 Sample Response – Unsuccessful Attempt .......................................... 129 Marker’s Comments – Unsuccessful Attempt ....................................... 144 Supplement of Formulae * .................................................................... 149 *This...
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...3 Учреждение образования «Брестский государственный университет имени А. С. Пушкина» Кафедра английского языка с методикой преподавания М. В. Гуль EDUCATIONAL SYSTEM. COURTS AND TRIALS СИСТЕМЫ ОБРАЗОВАНИЯ И ПРАВОСУДИЯ ВЕЛИКОБРИТАНИИ И США Практикум по английскому языку Для студентов 4-го курса гуманитарных и педагогических специальностей (специальность 1-21 06 01-01, современные иностранные языки специальность 1-02 03 06, иностранные языки (английский, немецкий)) БрГУ имени А. С. Пушкина Брест 2009 4 УДК 372.016 : 811.111(076) ББК 74.268.1(Англ)р Г94 Рецензенты: Кандидат филологических наук, доцент кафедры иностранных языков технических специальностей БГТУ Д. В. Новик Зав. кафедрой кафедрой иностранных языков второй специальности БрГУ имени А. С. Пушкина, доцент В. М. Иванова Практикум направлен на совершенствование навыков и развитие умений диалогической и монологической речи по темам: система образования, система правосудия Великобритании и США, а также на совершенствование письменной компетенции студентов. Каждый раздел содержит тематический словарь, ряд упражнений на закрепление лексики, достаточное количество текстов по теме, упражнения на повторение. Практикум предназначен для аудиторной и самостоятельной работы студентов 4-го курса, изучающих английский язык как основную специальность. 5 Educational System (the USA and the UK) Topical Vocabulary Nursery school, kindergarten, elementary school, high school (junior, senior), secondary school...
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...RETHINKING THE EAST ASIAN MIRACLE JOSEPH E. STIGLITZ AND SHAHID YUSUF Editors RETHINKING THE EAST ASIA MIRACLE JOSEPH E. STIGLITZ AND SHAHID YUSUF Editors A copublication of the World Bank and Oxford University Press i Oxford University Press Oxford • New York • Athens • Auckland • Bangkok • Bogotá • Buenos Aires • Calcutta • Cape Town • Chennai • Dar es Salaam • Delhi • Florence • Hong Kong • Istanbul • Karachi • Kuala Lumpur • Madrid • Melbourne • Mexico City • Mumbai • Nairobi • Paris • São Paulo • Singapore • Taipei • Tokyo • Toronto • Warsaw and associated companies in Berlin • Ibadan © 2001 The International Bank for Reconstruction and Development / The World Bank 1818 H Street, N.W., Washington, D.C. 20433, USA Published by Oxford University Press, Inc. 198 Madison Avenue, New York, N.Y. 10016 Oxford is a registered trademark of Oxford University Press. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of Oxford University Press. Cover design and interior design by Naylor Design, Washington, D.C. Manufactured in the United States of America First printing June 2001 1 2 3 4 04 03 02 01 The findings, interpretations, and conclusions expressed in this study are entirely those of the authors and should not be attributed in any manner to the World Bank, to its affiliated organizations...
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