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.

Board-Seeker: Your Guidebook and Career Map into the Corporate Boardroom is the first practical guide written specifically to help board-ready leaders and executives gain the knowledge, resources, and confidence to shape their personal "onboarding" program. Assess your experience that makes you valuable to a board-there's more than you think. Shape this into a powerful outreach portfolio, such as board resume, online image, and personal pitch. Gain the targeted network and mentors you'll need, especially your boss! Learn step by step how board searches really happen and how to master each stage. Prepare for the board interview and vetting process, and get ready for your first board meeting. With leads, links, checklists, and first-hand success stories, Board-Seeker spells out each step you'll take into the boardroom-and beyond.

This text serves as an accessible introduction to the law of contract. The headings chosen for examination track the main points in the lifetime of a contract-from its formation, drafting, and onward to its eventual dissolution, whether this occurs due to the terms of the contract, the will of the parties, or because of a breach of the agreed terms. It also provides studies of other notable areas within the subject, such as third-party rights, damages, and equitable remedies. In distinction to other guides to contract law, this text provides a comparative analysis of the area, incorporating sources drawn from both the civil law tradition, characteristic of several nations within Continental Europe, as well as the Anglo- American common law tradition, with cases and legislation drawn from England and the United States of America. It also explores contract law in the unique context of so-called hybrid jurisdictions-those that incorporate elements of both the common law and civilian traditions. As business assumes a global dimension, knowledge of the operation of contract law across various legal traditions and national contexts is increasingly at a premium. This text enables the student to gain a coherent vision of contract law, as well as to speak confidently when discussing the intricacies of the subject.

Counterintelligence for Corporate Environments, Volume I provides the reader with unique, comprehensive, and efficient methodologies that will change and improve corporate security and operational models to the highest degree possible. Through the extensive and sophisticated discipline of counterintelligence, readers will learn the vital importance of intelligence to the survival, efficiency, and well-being of any organization as well as a whole new approach to the protection of business intelligence and assets. Volume two discusses topics and illustrates strategies and procedures that have never before been used in the corporate field. Inspired by the concepts, strategies, and tactics that have been used by intelligence communities and specialized military forces for decades, this book aims to improve and safeguard every component of a corporate environment through the adaptation and modification of the same strategies employed by these specialized entities. Through this book, managers, security officers, consultants, and entire corporate environments will have the knowledge and skills necessary in order to change the entire dynamic of security applications in the present day and will be able to integrate advanced and highly efficient counterintelligence models in order to combat the extensive modern threat landscape.

Counterintelligence for Corporate Environments, Volume I provides the reader with unique, comprehensive, and efficient methodologies that will change and improve corporate security and operational models to the highest degree possible. Through the extensive and sophisticated discipline of counterintelligence, readers will learn the vital importance of intelligence to the survival, efficiency, and well-being of any organization as well as a whole new approach to the protection of business intelligence and assets. Volume two discusses topics and illustrates strategies and procedures that have never before been used in the corporate field. Inspired by the concepts, strategies, and tactics that have been used by intelligence communities and specialized military forces for decades, this book aims to improve and safeguard every component of a corporate environment through the adaptation and modification of the same strategies employed by these specialized entities. Through this book, managers, security officers, consultants, and entire corporate environments will have the knowledge and skills necessary in order to change the entire dynamic of security applications in the present day and will be able to integrate advanced and highly efficient counterintelligence models in order to combat the extensive modern threat landscape.

This book considers three relationships: law and economics; economics and game theory; and game theory and law. Economists teach lawyers that economic principles cut across and integrate seemingly different legal subjects such as contracts, torts, and property. Correspondingly, lawyers teach economists that legal rationality is a separate and distinct decision-making process that can be formalized by behavioral rules that are parallel to and comparable with the behavioral rules of economic rationality, that efficiency often must be constrained by legal goals such as equal protection of the laws, due process, and horizontal and distributional equity, and that the general case methodology of economics vs. the hard case methodology of law for determining the truth or falsity of economic theories and theorems sometimes conflict. Economics and Game Theory: Law and economics books focus on economic analysis of judges' decisions in common law cases and have been mostly limited to contracts, torts, property, criminal law, and suit and settlement. There is usually no discussion of the many areas of law that require cooperative action such as is needed to provide economic infrastructure, control public "bad" type externalities, and make legislation. Game theory provides the bridge between competitive markets and the missing discussion of cooperative action in law and economics. How? Competitive markets are examples (subset) of the Prisoners' Dilemma, which explains the conflict between individual self-interested behavior and cooperation both in economic markets and in legislative bodies and demonstrates the need for social infrastructure and regulation of pollution and global warming. Game Theory and Law: Lawsuits usually involve litigation between two parties, not the myriad participants in markets, so the assumption of self-interest constrained by markets does not carry over to legal disputes involving one-on-one bargaining in which the law gives one party superior bargaining power. Game theory models predict the effect of different legal institutions, rights, and rules on the outcome of such bargaining. Game theory also has a natural four-model framework which is used in this book to analyze the law and economics of civil obligation, which consists of torts (negligence), contracts, and unjust enrichment.

Corporate maturity is introduced as a new and valuable concept that provides a holistic view of an organization's performance, culture and resilience. This book presents a general model of corporate maturity, applicable to any sector and demonstrates how an organization can enhance its maturity, particularly through a focus on ethics, good governance and community outcomes. The author shows how mature organizations are those that find connections between corporate purpose and wider social needs. The authentic company, much in demand by investors, consumers, regulators, and employees, is one that can be trusted to deliver these needs as result of deeply embedded integrity, uncompromising unconditionality and outcomes rooted in sustainable communities.

How do you apply the principles, structures and processes of the law to everyday practice? Drawing on a wealth of contemporary case examples, this handy pocket book demystifies the complex legislation on Looked After Children and demonstrates the practical duties and responsibilities of professionals working with this group.

Whether you are just starting out as a freelancer or have been freelancing for years, choosing the right legal structure for your business is an important part of maximizing your returns and minimizing your risk. In the right situation, forming a limited liability company (LLC) or corporation can be a way to manage legal liability and potentially lower your tax bill. But the details are often confusing. Business Entities for Freelancers is a concise guide to legal entities and their related technicalities, focused on issues useful to U.S.-based freelancers. It offers clear, specific guidance, with numerous examples, designed to give readers a foundation for making sound choices. In addition to the basics of owning and managing sole proprietorships, LLCs, and corporations, the book introduces related topics, including contracts, trademark and other naming concerns, and taxes.

This book aims to explain in clear, accessible language, the approach taken by government to corporate offending resulting in a fatality in both the United Kingdom and the United States. The key provisions of the statutory offense of corporate manslaughter, introduced into the United Kingdom in 2008, are examined, and set in context through a consideration of their relationship with prosecution for fatalities at work via the Health and Safety at Work etc Act 1974. Further contextualization is made through comparison with the current position in the United States, highlighting both similarities and differences in approach to occupational fatalities. The range of potential penalties is discussed with particular focus on the sentencing guidelines that apply after February 2016. Concluded corporate homicide cases are reviewed in order to assess the current regime in terms of financial penalties and to shine light on the evolving approach of the prosecuting authorities and the courts to these offenses.

Within Europe, employment law has grown as a result of regional rather than national legislation. The European Union has been at the fore of developing a comprehensive framework to protect workers from unfair practices and discrimination. In addition to the European Union, the Council of Europe also plays a role in protecting workers. The European Social Charter and the European Convention on Human Rights contain provisions relevant to the employment relationship. This publication will give the U.S. business student an overview of the key laws governing the area of employment in Europe. Here we look at the obligations and regulations surrounding the contract of employment, the laws surrounding equality and nondiscrimination,and the protection for unions and collective bargaining. Comparisons are drawn with American law and regulation at regular intervals to illustrate different practices within Europe and the United States. This book will provide the student with knowledge of the essential elements of European Employment Law in a concise and easy-to-understand manner.

Jedes wirtschaftliche Handeln hat eine rechtliche Dimension. Unternehmen sind einem verbindlichen rechtlichen Rahmen unterworfen. Diesen Rahmen verkorpert das Unternehmensrecht. Eine konkrete Definition dieses Gebiets gibt es nicht. Man kann aber als Unternehmensrecht alle diejenigen Rechtsmaterien verstehen, welche die rechtlichen Rahmenbedingungen der Unternehmenskonstitution und der Beziehungen der Unternehmen zu ihrer Umwelt bestimmen. Vorliegend werden das Handels- und Gesellschaftsrecht, das Gewerberecht, der gewerbliche Rechtsschutz, das Urheber- und Wettbewerbsrecht sowie das Insolvenzrecht unter dem Begriff Unternehmensrecht eingeordnet. Die Regelungen zum Burgerlichen Recht und zum Arbeitsrecht - welche zweifellos auch fur Unternehmen enorme Bedeutung haben - werden im Rahmen dieses Buches nicht behandelt, diesbezuglich sei auf die einschlagige Literatur verwiesen. Zielgruppen sind primar Studenten der Wirtschafts- und Sozialwissenschaften und Teilnehmer von IHK-Lehrgangen, z.B. zum Gepruften Betriebswirt." Das Buch eignet sich auch fur Unternehmer und betriebliche Praktiker, die einen kompakten und verstandlichen, aber trotzdem fundierten Uberblick uber das Unternehmensrecht benotigen.

The subject of this book is the history of economic thought, including the less-commonly discussed schools of binary and socio-economics. The intended audience is students, business people, regulators, legislators, and scholars who are relatively unfamiliar with the primary competing economic theories of our day. Readers will benefit by coming away from the book with a better understanding of the context within which economic arguments are made. They will be better able to think critically about the assumptions underlying various economic proposals, and the history behind those assumptions.

The subject of this book is the history of economic thought, including the less-commonly discussed schools of binary and socio-economics. The intended audience is students, business people, regulators, legislators, and scholars who are relatively unfamiliar with the primary competing economic theories of our day. Readers will benefit by coming away from the book with a better understanding of the context within which economic arguments are made. They will be better able to think critically about the assumptions underlying various economic proposals, and the history behind those assumptions.

In this lively, entertaining, and informative book, Dean K. Fueroghne guides readers through the complex laws governing the creation of advertising, illuminating a heavily regulated arena at the intersection of free enterprise and consumer protection. Is it acceptable to use images of real people, famous or not? Can Nike talk about Adidas in its promotional campaign? When can money be shown? What constitutes puffery, or deceptive truth, or bait-and-switch advertising? What are the specific rules pertaining to professional businesses, political advertising, or the marketing of alcohol or tobacco? What is the difference between copyright and trademark? Fueroghne answers these questions and more as he covers the complex laws relevant to advertising in all its guises. In addition to discussing specific cases, he explains the reasoning behind the court's decisions and how it affects the business of advertising. Students of strategic communication as well as advertising professionals-from agency account executives and copywriters to art directors and freelance designers-will learn to anticipate when proposed advertising may cause legal problems and how to avoid costly mistakes. Advertising lawyers will also appreciate the book as a handy reference that gathers in one place the many disparate laws affecting marketing and promotion in the United States today.

Recent years have seen a huge growth in European cross-border mergers and acquisitions (M&A), and considerable attention has been given to how such deals arise and are completed. A U.S. investor must understand the basic difference in the principle of individual labor law in the U.S. and how it compares with the laws of the target country in an M&A. In the U.S., under the employment at-will doctrine, the U.S. private sector employers can dismiss their non-unionized employees at any time for any reason or even no reason at all. In most European Union (EU) countries and Germany and Italy specifically, employees are presumed to have a basic right to keep their jobs indefinitely. One of the greatest labor cost disparity with the U.S. is not wages. It is the amount of paid time-off and other benefits. Employers in Germany and Italy will find it difficult to discharge employees without incurring substantial liability. For high-level, long-term employees, these severance payments can run into six or even seven figures.