Forensic accounting is gaining considerable attention as a rewarding and exciting field of accounting. Forensic accountants perform both fraud and non-fraud services. The American Institute of Certified Public Accountants (AICPA) released its proposed new standards for its members who perform investigation and litigation forensic accounting services in December 2018. This second volume addresses fraud and non-fraud forensic accounting practice and performance. The author discusses forensic accounting roles and processes; forensic accounting techniques roles and responsibilities of corporate gatekeepers, including forensic accountants in creating a corporate culture of integrity and competency in preventing and discovering financial statement fraud. Also presented are challenges and opportunities in forensic accounting, and emerging issues in fraud investigation.

Conversations in Cyberspace is a collection of insights on the current state of security and privacy in the Internet world. The book contains a brief introduction to some of the most used open-source intelligence (OSINT) tools and a selection of interviews with some of the key figures in industrial control systems (ICS), advanced persistent threat (APT) and online/deep web members organizations. It aims to be an introduction to the relationships between security, OSINT and the vast and complex world hiding in the deep web. The information provided will be beneficial to security professionals and system administrators interested in exploring today's concerns in database design, privacy and security-by-design, and deep web members organizations, including Cicada 3301, the Unknowns, Anonymous, and more.

This book gives insight into the legal aspects of data ownership in the 21st century. With the amount of information being produced and collected growing at an ever accelerating rate, governments are implementing laws to regulate the use of this information by corporations. Companies are more likely than ever to face heavy lawsuits and sanctions for any misuse of information, which includes data breaches caused by cybercriminals. This book serves as a guide to all companies that collect customer information, by giving instructions on how to avoid making these costly mistakes and to ensure they are not liable in the event of stolen information.

Der sog. "Brexit" ist einer der wohl groessten Einschnitte in der Geschichte der Europaischen Union. Fur die im Finanzmarkt der EU agierenden Akteure stellt sich zunehmend die Frage, unter welchen Voraussetzungen nach dem Brexit grenzuberschreitende Finanzdienstleistungen erbracht oder in Anspruch genommen werden koennen. Lisa Loebig und Domenik H. Wendt skizzieren die moeglichen rechtlichen Folgen, die ein harter Brexit fur deutsche und britische Finanzmarktteilnehmer mit sich bringt. Hierbei wird auf ausgewahlte Beispiele aus dem Finanzmarkt unter Berucksichtigung wirtschaftlicher und rechtlicher Aspekte eingegangen.Die Autoren: Lisa Loebig ist Absolventin des Studiengangs Wirtschaftsrecht (LL.B.) an der Frankfurt University of Applied Sciences und fruhere Mitarbeiterin am Fachbereich Wirtschaft und Recht. Derzeit ist sie bei einer Wirtschaftsprufungsgesellschaft in Frankfurt am Main tatig. Prof. Dr. Domenik H. Wendt, LL.M. ist Professor fur Burgerliches Recht, Europaisches Wirtschaftsrecht und Europarecht an der Frankfurt University of Applied Sciences und Direktor des Instituts fur Vertragsgestaltung und Konfliktloesung (IVK).

Biotechnology and law are inextricable. Patent, regulatory, and contract law profoundly shape the biotech industry, and each of these practice areas is deeply intertwined with the science it governs. Yet many in this industry lack even a basic grasp of these laws, jeopardizing their business success as a result. This book is an essential introduction to biotechnology law for scientists, startup founders, regulatory specialists, patent liaisons, investors, academics, students, and other nonattorneys with biotech backgrounds. It covers core topics such as patentability, patent prosecution and infringement, patent opinions, the development and FDA approval of small-molecule and biologic drugs, regulatory exclusivity, generic drugs and ANDA litigation, biosimilars and the patent dance, patent licenses, and collaboration agreements. Written with scientists in mind, Biotechnology Law is a clear, concise, and entirely practical primer on the topic, replete with straightforward, real-world examples to illustrate each key concept. Understanding the legal machinery through which science becomes business is not a luxury-it is a crucial part of a scientist's training. Alan J. Morrison's expert treatment embraces this new reality.