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Copyright of International Journal of Political Philosophy / Las Torres de Lucca is the property of Revista Las Torres de Lucca. Facultad de Filosofia, Ciudad Universitaria and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper investigates the effects of data breach disclosure laws and the subsequent disclosure of data breaches on the cash policies of corporations in the United States. Exploiting a series of natural experiments regarding staggered state‐level data breach disclosure laws, we find that the passage of mandatory disclosure laws leads to an increase in cash holdings. Our finding suggests that mandatory data breach disclosure laws increase the risks related to data breaches. Further, we find firms that suffer data breaches adjust their financial policies by holding more cash as well as decreasing external finance and investment. [ABSTRACT FROM AUTHOR]

Tax scams, data breaches, and identity fraud impact consumers, financial institutions, large and small businesses, government agencies, and nearly everyone in the twenty-first century. The Internal Revenue Service (IRS) annually issues its top 12 list of tax scams, known as the "dirty dozen tax scams." The number one tax scam on the IRS 2014 list is the serious crime of identity theft. The 2014 list also includes telephone scams, phishing, false promises of "free money," return preparer fraud, hiding income offshore, impersonation of charitable organizations, false income, expenses, or exemptions, frivolous arguments, false wage claims, abusive tax structures, misuse of trusts and identity theft. This paper discusses each of these scams and how taxpayers may be able to protect themselves from becoming a victim of tax fraud and other forms of identity fraud. An actual identity theft nightmare is included in this paper along with suggestions on how to recover from identity theft. [ABSTRACT FROM AUTHOR]

As organizational security breaches increase, so too does the need to fully understand the human factors that lead to these breaches and take the necessary steps to minimize threats. The present study evaluates how three sets of employee characteristics (demographic, company-specific, and skills-based) predict an employee's likelihood of becoming a security breach victim. In order to move beyond traditional evaluations of security threats, which generally consider security threats individually, analyses in this paper approach security vulnerability from a more holistic approach to analyze four risk categories concurrently: phishing, passwords, bring your own device (BYOD), and company-supplied laptops. Findings from a survey of 250 employees at a medium-sized American information technology (IT) consulting firm identify higher-risk employees across the four risk areas and provide new insights into the challenges organizations face when trying to ensure the protection of company data. [ABSTRACT FROM AUTHOR]

The article discusses the updated version of the Cybersecurity Maturity Model Certification (CMMC) framework released by the U.S. Department of Defense wherein contractors will self-certify that they have met cybersecurity requirements designed to keep their information systems secure. Topics include an overview of the history of contractor cyber networks and systems, the circumstances leading up to the CMMC and the current state of the CMMC framework, and the risks associated with the system.

Libraries in the United States handle sensitive patron information, including personally identifiable information and circulation records. With libraries providing services to millions of patrons across the U.S., it is important that they understand the importance of patron privacy and how to protect it. This study investigates how knowledge transferred within an online cybersecurity education affects library employee information security practices. The results of this study suggest that knowledge transfer does have a positive effect on library employee information security and risk management practices. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Political Sciences is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study uses public data to examine the nature and extent of health data confidentiality breaches from 2010 through 2017 [ABSTRACT FROM AUTHOR]

In the last decade, Sci-Hub has become prevalent among academic information users across the world. Providing thousands of users with millions of uncopyrighted electronic academic resources, this information pirate website has become a significant threat to copyrights in cyberspace. Information scholars have examined the unequal distribution of IP addresses of Sci-Hub users' nationality and emphasized the high proportion taken by users from the developed countries. This study finds new evidence from Google Scholar. Searching "Sci-Hub.tw" in the academic search engine, the author finds 531 results containing the keyword. Considering the result, the author argues that academic users in South American countries may use Sci-Hub more frequently than their counterparts in the rest of the world. Moreover, users in the Global North also rely on Sci-Hub to complete their research as well. The new evidence on Google Scholar proves the universal use of Sci-Hub across the world. [ABSTRACT FROM AUTHOR]

This paper examines some of the legal issues involved in the recent leaks of classified government documents by NSA contractor Edward Snowden and the publication of those leaks in The Guardian. It is intended for an audience of librarians and other information professionals who wish to learn more about the law surrounding government leaks. The story of the leaks to date--how Snowden acquired the documents, how they came to be published, and the public aftermath--is briefly sketched. This is followed by an examination of the theft and espionage charges against Snowden, a look at precedents for using the Espionage Act to prosecute leakers, and an analysis of the government's present case. A similar analysis is given for the possible charges against Greenwald, which are deemed highly unlikely to be pursued. [ABSTRACT FROM AUTHOR]

Contemporary organizations operate in highly interconnected environments where they are frequently confronted by the challenge of balancing the protection of information resources with the need for sharing information. This tension between the expected benefits and the potential security risks inherent in the information sharing process, exists in many domains, including business, health care, law enforcement, and military—yet it is not well-understood. We propose an information security control theory to explain and manage this tension. We evaluate this theory through a longitudinal case study of the iterative development of the information security policies for a health information exchange in the western United States. Our study shows that the theory offers a good framework through which to understand the information security policy development process, and a way to reconcile the tension between information sharing and information protection. The theory has practical applicability to many business domains. [ABSTRACT FROM PUBLISHER]

The article presents a research which considers the increased exposure to cyber crime which would result if one-day cheque clearance were introduced in the United Kingdom. It reports that the study used a comparative analysis of the UK and the United States cheque-clearance systems, and examines the enhanced vulnerability to fraud occasioned by a one-day cheque clearance systems. It also considers the resulting evidential difficulties encountered in US cheque fraud prosecutions and explores the possibility of biometric fingerprint authorization as a prevention strategy. It concludes that the introduction of one-day cheque clearance in the US came with an increase in cyber-crime banking fraud which would likely occur in the UK if one-day cheque clearance were to be introduced.

The article focuses on the economic consequences of growing wealth inequality. Topics include U.S. government data shows that through the Great Recession, personal saving in the U.S. had been trending steadily downward and this downturn was often cited to justify tax cuts for high-income households, U.S.-based firms have a strong incentive to credit as much of their overseas profits as possible to subsidiaries in places with low rates of taxation on corporate profits, and leak of data from the U.S. Treasury's Financial Crimes Enforcement Network documents the enormous scale of illicit transactions.

This article investigates the relationship between data breaches and identity theft, including the impact of Data Breach Notification Laws (DBNL) on these incidents (using empirical data and Bayesian modeling). We collected incident data on breaches and identity thefts over a 13-year timespan (2005–2017) in the United States. Our analysis shows that the correlation is driven by the size of a state. Enacting a DBNL still slightly reduces rates of identity theft; while publishing breaches notifications by Attorney Generals helps the broader security community learning about them. We conclude with an in-depth discussion on what the European Union can learn from the US experience. [ABSTRACT FROM AUTHOR]

Fraudulent emails, otherwise known as phishing emails, use a range of influence techniques to persuade individuals to respond, such as promising a monetary reward or invoking a sense of urgency. The current study explored a number of factors that may impact the persuasiveness and trustworthiness of emails by examining participant judgements of 20 pre-designed emails that varied according to (a) whether they used loss or reward-based influence techniques, (b) whether they contained particular authentic design cues, (c) whether they referenced a salient current event (the Rio Olympics), and (d) whether participants had been previously exposed to information regarding online scams in general. Results suggest that the presence of authentic design cues and the type of influence technique used significantly impacted participant judgements. Findings are discussed in relation to theoretical models of phishing susceptibility. [ABSTRACT FROM AUTHOR]

The protection of foreign investments located in contested territories is both pivotal and uncertain. It is pivotal as the promotion and protection of investments represent important tools to sustain and encourage economic development. In this regard, not only States, but also de facto entities have proven to be very sensitive towards the issue, up to the point that some among them have decided to implement ad hoc domestic laws with the aim of protecting and thus attracting investments and related capacity development from abroad. The protection of foreign investments in situations of contested sovereignty is also uncertain: questions of non-recognition of de facto entities as States and non-recognition of unlawful situations brought about by serious breaches of international law may significantly impact upon home States' scope of manoeuvre in protecting investors located abroad and on the capacity of the investor itself to implement those instruments provided for by either international law or domestic law to protect its economic interests. In light of the above, the article aims to investigate whether and to what extent international investment agreements and customary international investment law apply to protect investors in cases of contested sovereignty and whether and to what extent the interplay with the duty of non-recognition limits the protection granted to investors. The article will further investigate whether investors can take advantage of domestic laws on investments enacted by the occupying State or de facto entities in order to protect their investments located in territories subject to contested sovereignty and the limits that investors may encounter at the enforcement stage deriving from the application of the duty of non-recognition. [ABSTRACT FROM AUTHOR]

Today�s world runs on data. The creation and improvement of technological products and services depend on the exchange of data between people and companies. As people�s lives become more digitized, companies can collect, store, and analyze more data, and in turn, create better technology. But, because consumer data can be very sensitive (think Social Security numbers, GPS location, fingerprint recognition, etc.) this cyclical exchange comes with serious privacy risks; especially in light of more frequent and sophisticated cyberattacks. This creates a face-off between technological growth and privacy rights. While it makes sense that people should be willing to subside some of their privacy in exchange for technological enhancements to things like communication, health, and entertainment, companies should also be doing their best to prevent and respond to cyberattacks. This Note highlights the urgency created by the combination of the digitization of consumer lives, sophisticated hackers, and inadequate data privacy laws. It explains that, because Congress is yet to legislate and the Supreme Court�s findings in Clapper v. Amnesty International USA and Spokeo, Inc. v. Robin created federal circuit splits, data privacy laws are either non-existent or muddled. As a result, it is increasingly difficult for companies or consumers to know their rights, responsibilities, and liabilities in this sphere. Moreover, this Note calls for Congress to establish federal compliance measures with respect to corporate use of consumer data and handling of cyberattacks. However, this Note argues that Congress will continue to remain silent and, therefore, the Supreme Court, by revisiting the constitutional standing issues presented in Clapper and Spokeo, can be the one�for now�to provide much needed guidance with respect to data privacy. [ABSTRACT FROM AUTHOR]

The authors develop a conceptual framework for conditions under which news of a major customer data breach at a U.S. retail firm is likely to decrease other U.S. retailers' shareholder value. Using the massive data breach at Target Corporation as their empirical context, and an event study of 168 publicly listed U.S. retailers as their methodology, the authors find considerable support for their framework. Results indicate that the Target data breach resulted in negative abnormal returns for other U.S. retailers, and that the strength of this contagion effect was moderated by factors related to retailers' (a) size and product market similarity with Target, (b) governance-related tie-strength with Target, (c) information technology-related ability to prevent a similar breach, (d) marketing ability to respond effectively in the aftermath of a similar breach, and (e) corporate social responsibility. The authors show that although a major retail data breach may result in an intra-industry spillover, managers can use factors related to information technology, marketing, and corporate social responsibility to help insulate their firms from this contagion effect. [ABSTRACT FROM AUTHOR]

Electronic health records (EHRs) have been promoted as a mechanism to overcome the fragmented healthcare system in the United States. The challenge that is being discussed is the rights of the patient to control the access to their EHRs' data and the needs of healthcare professionals to know health data to make the best treatment decisions for their patients. The Federal Trade Commission has asked those who store consumer information to comply with the Fair Information Practice Principles. In the EHR context, these principles give the rights to the patient to control who can see their health data and what components of the data are restricted from view. Control is not limited to patients, as it also includes parents of adolescent children. We suggest that the ongoing policy discussion include consideration of the precise questions patients will be asked when a need for data sharing arises. Further, patients should understand the relative risks that they face, and the degree to which their decisions will (or will not) significantly reduce the risk of a data breach. As various approaches are considered, it is important to address the relative resource requirements and the associated costs of each option. [ABSTRACT FROM AUTHOR]

The article discusses the importance of authorized investigation allow for increased security regarding internet. Topics discussed include legal structures created to protect the data over internet; inception of the internet and the legal framework; and need of methods of stopping and deterring cyber attacks.

In recent times private creditors have increasingly begun to resort to litigation against States in case of sovereign debt default. One of the most complex recent cases concerns the legal proceedings brought against Argentina by NML Capital Limited before the courts of the United States (US). The plaintiffs are primarily "vulture funds", seeking profit by buying heavily discounted distressed debt, that have rejected the restructuring terms accepted by the majority of Argentina's creditors. There are two main questions at the heart of the present dispute: sovereign immunity and the alleged breach of the US Foreign Sovereign Immunities Act (FSIA), and the interpretation of the pari passu clause. The US Supreme Court held that the FSIA does not limit the scope of discovery against foreign sovereign assets and rejected Argentina's petition for certiorari to review the Second Circuit decision upholding the injunction orders that required Argentina to pay NML Capital and the other plaintiffs whenever it pays the holders of its restructured debt. This comment assesses the approach of the US courts in relation to discovery and their interpretation of the pari passu provision. In particular, it argues that the outcome of this legal battle threatens future sovereign debt restructurings and confirms the gravity of the lack of a binding central restructuring mechanism. [ABSTRACT FROM AUTHOR]

In this article, the author offers information related to information technology threats and cyber attack on the U.S. and different policies and regulations of the country for prevention of these threats. He further discusses the Cybersecurity Act of 2012 and the Cybersecurity Executive Order for supply chain cyber security. He also discusses the Federal Acquisition Requirements (FAR) Part 39, which is related to purchase of information technology.

The article discusses the regulation of information security in the government contracting industry as of June 2013, focusing on the U.S. government's attempts to strengthen its regulations and laws in the wake of increasing cybersecurity risks. Several statutes are addressed, including the U.S. Paperwork Reduction Act and the nation's Computer Security Act of 1987. Data security breaches and controlled unclassified information (CUI) are mentioned, along with U.S. Department of Defense and the nation's Federal Information Security Management Act of 2002 (FISMA).