Posted by Briana Brandao.

This article, written by Jenna Pizzi, on March 02, 2015, argues whether or not a union of New Jersey business groups should be mandated to provide paid sick leave to its employees in Trenton. As of now, seven New Jersey municipalities possess a local paid sick leave law. A lawsuit was filed in state court on behalf of these New Jersey business groups on Monday, March 2nd. They claimed that the new law was unconstitutional. As stated by the business groups, “The ordinance allows the city to reach outside its given powers by forcing requirements on employers.” They also asked that the law be banned from taking effect within the upcoming week.

The reasoning behind this possible injunction is that business groups feel the new law tries to reach outside the boundaries of Trenton. As stated per the lawsuit, “The law as written seeks to reach outside the city boundaries to impose the law on business owners that are not located in Trenton but have employees that work here.” The business group’s attorney, Christopher Gibson, also argued, “Trenton’s mandatory paid sick leave ordinance is vague, ambiguous and . . . impossible to interpret, administer or implement.”

Although New Jersey business groups make valid points, the new ordinance faces great controversy as a vast number of voters approved it earlier on in November of 2014. Trenton spokesman, Michael Walker, even went on to say, “Trenton voters demanded that the ordinance become law and the city is preparing to enforce it.” If Trenton’s paid sick leave ordinance were to take effect, it would mean that for every thirty hours worked, a worker would be eligible to earn one hour of sick time. For New Jersey businesses with ten employees or more, it would result in a maximum of five sick days per year. For New Jersey businesses with less than ten employees, it would result in up to three paid sick days per year.

The increase in paid sick days would allow employees the opportunity to take care of themselves as well as any immediate family members who may need care. However, it is important to note, if employers offer better benefit packages, they are not required to award more paid sick time to their employees.

Briana is a business administration major with a concentration in management and fashion studies at Montclair State University, Class of 2016.

Posted by Patrick Cleaver.

Every law is made to help the public, to protect the safety of the driver, and deliver a reliable car. The car industry knows they make mistakes and are responsible for fixing the damages for free when such mistakes occur and cars get recalled. However, does a used owner know that he/she is able to get his/her car fixed for free once it had been recalled? Most people do not know that a dealer will fix the car for free after it has been recalled, so the damages are never fixed. The car, marked as dangerous, is instead sold at auctions and then sold again without ever being properly taken care off. While this may end up with nobody getting hurt, doing leaves a huge risk at the buyer’s expense.

Delia Robles was one of the unfortunate people who had been taken advantage of by this system and it ended up costing her much more than she bargained for, getting killed by a defective airbag. Ms. Robles was driving a 2001 Honda Civic on her day off from work when she hit a pickup truck. An accident that would normally end with her walking away unscathed turned into her death bed. The car she was driving has been sold five times over a fourteen-year span and was most recently bought by her son who had no idea that the car was not safe. The information which had not been released to him is that the car was never fixed after it had been recalled for problems with its airbags.

The car was equipped with Takata airbags which “have been linked to 15 deaths.” The airbags were not safe due to being made out of product that wore out over time. That meant that the airbag was a time bomb waiting to explode and Ms. Robles is the one who triggered it. When hitting the truck the Honda had released its airbags which burst and sent metal pieces flying at and killing Ms. Robles.

The issue at hand is that there are no safeguards which prevent deaths like these from occurring. The previous owner is not reliable for not fixing the car like a dealership would be had this happened to a new car. That owner is also not responsible for informing the new owner of the risks they are taking by buying the car. The auction simply sells the car “as is” and does not say whether or not the car is safe to buy.

While there are no federal laws protecting the consumer of accidents in used cars, there are state laws which are implemented in order to keep people safe. According to the New York State law, a seller is not allowed to conceal a material defect because that is a fraudulent action. Also, the New York State auctions are not allowed to sell vehicles “as is” unless they are government agencies. This is a step forward towards the right (safe) way, but does not fix the problem because the Department of Finance takes advantage of it. This department still allows clear negligence by huge companies which can lead to more incidents like the one Ms. Robles experienced. CarMax is a great example of this problem. “CarMax, one of the country’s largest used-car dealers, advertise that their vehicles pass rigorous safety tests – even if the cars have unrepaired problems for which recalls have been issued.” These companies are basically misleading the customers, making people believe that their cars are safe when in reality they could be death traps.

No malice can be proven in the case of Ms. Robles since it has had so many past owners and neither her son, nor the owner before him were aware of the recall on the Honda. Unfortunately, Ms. Robles was a victim of a broken system and now the 50 year old will never get to see her three grandchildren grow up.

Patrick is an accounting major at the Stillman School of Business, Seton Hall University, Class of 2018.

Posted by Kimberly Culcay.

In the article, “What Types of Legal Cases Require a Forensic Accountant,” Henry Rinder describes what a forensic accountant really is and the need for such a professional. The article discusses that there is a difference between a traditional accountant and a forensic accountant. A forensic accountant combines accounting knowledge and legal expertise to help their clients, from individuals to small and large businesses. The forensic accountant is a person that exhibits a curiosity that allows him or her to figure out if a company is hiding something. Some of the legal cases that require forensic accounting are criminal investigations, fraud, shareholder disputes, and divorce. For example, it is common in divorce cases for one party to hide assets to prevent splitting up everything they have.

In criminal investigations forensic accountants help find key elements to help law enforcement officers investigate crimes. Forensic accountants have some duties when being involved in criminal investigations, such as analyzing personal and business documents, tracing and recovering hidden assets, and tracking and reconstructing transactions and wire transfers. From the information provided above, it is easy to see that the need for forensic accountants in the field is growing rapidly. Fraud is something a traditional accountant may stumble upon in their career, but a forensic accountant is a person whose job is to detect it. As stated in the article, some of the duties forensic accountants have when helping with fraud investigations are detecting employee theft and fraud, investigating embezzlement, looking for inconsistencies in financial filings, assessing financial losses, and assisting with insurance claims and restitution orders or agreements.

Fraud falls under the investigative side of a forensic accounting because in a sense the accountant is acting as a detective. The other side of a forensic accountant is they can testify as an expert in court. Personally, I never expected for a forensic accountant to be involved in divorce cases, however if makes sense that a forensic accountant will usually assist in dividing assets and other valuables owned by one or both spouses during the marriage. Asset tracing is a key way for a forensic accountant to detect if someone has tried to conceal assets. Amongst others, some of the duties forensic accountants have helping with divorce cases are evaluating a spouse’s personal and business statements, tracing assets, debts, income, determining the value of concealed assets, ensuring equitable distribution and helping with divorce negotiations. Overall, the forensic accountant is there to help a spouse so that he or she has an opportunity for a fair and equitable distribution of the assets.

I think that with the evidence presented in this article it is evident that there is a need for forensic accountants in legal cases when it relates to finances. Forensic accounting is interesting to me because I always wanted to be a detective, but I knew that the job market was not going to consistent.  Therefore, it is exciting to find out that forensic accountants can serve the public in this way.

Kimberly is a graduate forensic accounting student at the Feliciano School of Business, Montclair State University.

Reference: Rinder, Henry. “What Types of Legal Cases Require a Forensic Accountant.” Smolin Lupin. 7 Oct. 2014. Web. 21 Oct. 2015. .

Posted by Tommy Donofrio.

Every motor vehicle must display a license plate signifying that it has been properly registered with the appropriate state or local government. Symbols, colors, or slogans representing the cultural heritage of each state are typically included in the license plate design of each state or jurisdiction. Upon registration, a unique alphanumeric identifying number is assigned to the user. Sometimes, individuals, businesses or organizations remit additional fees to be able to display custom or personalized license plates. These plates, which may help raise awareness and funds for specific causes or groups, must adhere to particular guidelines. That is, perhaps, until now. Recently, the Supreme Court was called on to decide if the “decision to exclude the Sons of Confederate Veterans (SCV) from the specialty license plate program violated the organization’s free speech rights under the First Amendment.”

Not surprisingly, this is the first time the Supreme Court is called on to clarify the law surrounding specialty license plates. The Supreme Court will determine if a message on a specialty plate is considered to be a form of “private” or “government” speech. If it is private, then the First Amendment protects the message. For the Sons of Confederate Veterans, this means that they have the right to display the confederate battle flag to “honor the reputation of soldiers who fought for the Confederacy during the Civil War” even though the state of Texas finds this message racist and offensive. Conversely, if the Supreme Courts determines that specialty plates are a form of government speech, as Texas officials claim, then the state “is allowed to select the message that it is willing to publicly support.” The Sons of Confederate Veterans will not be able to freely express their message.

Although it may seem a trivial issue, it has far reaching ramifications. The Supreme Court’s decision is important because it will influence every state and local jurisdiction going forward. According to Richard W. Garnett of Notre Dame Law School, the ruling will effect “all of the many, many ways that government property and funds facilitate expression and communication.” If the court sides with the state, both individuals and businesses may be hindered from raising awareness and revenue through the use of personalized plates in the future. A decision is expected by early summer.

Tommy is a business administration major with a concentration in management at Montclair State University, Class of 2017.

Posted by Katie Kim.

In the technology industry, two leading companies may be heading to the Supreme Court over the design of smartphones. There is no confirmation of whether or not the case will be accepted, but the Supreme Court has not taken a design patent in over a century.

A few weeks ago, Samsung agreed to pay Apple $548 million in damages over a design patent but did not agree to it as part of a settlement. Apple took Samsung to court on the grounds that Samsung intentionally and knowingly copied Apple’s iPhone designs. Apple prides themselves on their innovation and when the threat of copycats infringe on their innovations it takes away from their profits. Apple submitted evidence that showed the evolution of the Samsung product increasingly resembled the Apple iPhone

At trial, Apple convinced the jury that some of the designs Samsung used on their smartphones, like the rounded rectangular corners and touch screen made of smaller icons, were taken from and patented by Apple.

On the other hand, Samsung argued that the law under design patents was misapplied. The law is meant to protect “ornamental” features that are not part of the products intended function. Samsung lawyers feel that this should have been made clear to the jury.

On Monday, Samsung filled an appeal to the Supreme Court. The company argues that the legal framework behind designed patents is flawed and out dated for the modern digital world. “The law was written for a time long before the smartphone was invented,” said Mark A. Lemley, a law professor and director of the Stanford University program in law, science and technology. If Samsung is left to stand with a sweeping rule against it then it will “lead to absurd results and have a devastating impact on companies.”

Katie is an accounting and finance major at the Stillman School of Business, Seton Hall University, Class of 2018.

Posted by Joe Zichelli.

The entrepreneurial spirit that was once a driving force in America is under attack due to egregious government overreach and licensing requirements that are putting hard-working and dynamic Americans out of work – even in some cases costing them their livelihood as well as thousands of dollars in fines. Occupational licensing – the need to secure a government permission slip to perform a specific job – is an oppressive force on small businesses and the backs of countless Americans trying to make an honest living. This unconstitutional overreach must be corrected and the government must once again recognize economic liberties as a substantive right and one that cannot changed.

Occupational licensing is a problem that is morally disturbing and a direct impediment to the success of various businesses throughout the United States. Occupational licensing can be summed up as “permission slips” from the government allowing one to work, as defined by the Institute for Justice, a libertarian law firm concerned with defending civil rights from government infringement.[1]   In addition to this simply making it harder to succeed, more often than not, poorer people as well as minorities and immigrants are more adversely impacted as a result of these licensing requirements because they are the ones who are unable to pay for the required education or even the license in order to comply with the laws promulgated by various states. Since they cannot afford the license or education requirements, they are subjected to a fine, imposing another financial burden – and yet another road bump on the path to success.

The number of industries that require licensing is absurd and only growing. These industries include but are not limited to, florists, casket builders, hair braiders, barbers, and eyebrow threaders. In analyzing something like hair braiding or eyebrow threading, many times people emigrate from other countries and work doing the aforementioned tasks as a way to earn an honest living. Quite often the state in which they work requires them to obtain a cosmetology license, even though while attending beauty school the type of braiding or eyebrow threading is not taught. This is a process that can cost thousands of dollars and consume hundreds, if not thousands, of hours. There are countless examples of professions that require licenses as an arbitrary means to protect an industry; the funeral business and florists are two that are frequently impacted as well. [2]

One of the most upsetting cases of occupational licensing happened recently in the bustling city of Memphis, Tennessee. On January 18th, 2017, Elias Zarate was cutting hair in his barber shop when “the barber police” entered and found that the license he had on display was not authentic. Although Zarate believed the license was authentic, the barber police shut his operation down and began legal proceedings against him, simply because he did not possess a piece of paper to cut hair. Eric Boehm, who published the story in an online article, describes the situation that landed Zarate in the barber shop, writing:

Zarate had dropped out of high school. He’d made it to the 12th grade, but he had a failing GPA and spent most of the school day sleeping through classes because he was exhausted from working a series of after-school and weekend jobs. His mother had died when he was just 10 and his father had left the family soon after, leaving Elias and his two younger siblings in the care of relatives. [3]

Because Elias did not complete high school or obtain a GED, under an amended law in 2017, he would be unable to attempt to get a barbering license because he did not complete high school. As frustrating as this is to lovers of liberty and entrepreneurs, Elias was equally frustrated, noting that “I don’t feel like anything in my entire schooling from grade school through senior year had anything to do with my barbering skills”[4]. The truth of the matter is neither Elias nor any other student in any public high school learned the skills necessary to be barber. For Tennessee to require a high school degree in order to obtain a “certificate of registration as a master barber” is an example of the government prohibiting someone from earning an honest living. It is wrong, unjust, and must be changed.

In addition to being inundated with fear from the barber police, Elias was not afforded any legal representation in his hearing before the administrative law judge and was left to fend for himself – much like he was left to do when his mother passed away and his father abandoned the family, – except this time it was to defend his right to earn a living. In addition to the fines, Elias could face a Class A misdemeanor, which could impose a penalty of up to 11 months and 29 days in jail – all for working without a government permission slip.

The Declaration of Independence reminds us of our inalienable rights to life, liberty, and the pursuit of happiness. These are rights that cannot be infringed upon – and this is exactly what is happening to Elias. His rights to ensure his own happiness and to secure his own liberty, as well as his right to earn an honest living and provide for his family, are being grossly trampled upon by an overreaching government that has no business or constitutional authority to do so. It is time for a change to licensing requirements and it is imperative for states to get out of the way of small business owners and entrepreneurs. Until these changes are enacted, thousands of people like Elias will face the burden of a government that is anti-business and in favor of arbitrary “protections” that effectively monopolize industries. This is not the American way…
Joe is a political science/pre-law major at the College of Arts and Sciences, Seton Hall University, Class of 2018.

http://reason.com/archives/2018/01/19/barber-cops-bust-high-school-dropouts

[1] http://ij.org/issues/economic-liberty/occupational-licensing/

[2] http://ij.org/report/license-to-work/

[3] http://reason.com/archives/2018/01/19/barber-cops-bust-high-school-dropouts

[4] Ibid.

Research proposal posted by Elizabeth Donald.

Part One: Topic Explanation

Liberty of contract was originally introduced into U.S. constitutional jurisprudence through the case of Lochner v. New York, 198 U.S. 45 (1905). In this case, Joseph F. Lochner challenged a provision of the New York Bakeshop Act of 1895 that prohibited bakers from working more than ten hours per day and 60 hours per week. The Supreme Court held that this regulation failed to pass constitutional muster in violation of the Due Process Clause of the Fourteenth Amendment. In doing so, the Court found “liberty of contract,” that is, the freedom of individuals and groups to enter into contracts, to be a fundamental right under the Fourteenth Amendment.  Other Supreme Court decisions continued to build on this idea during what is now referred to as “The Lochner Era” of cases. This includes Adkins v. Children’s Hospital, 261 U.S. 525 (1923), invalidating a minimum wage law and Pierce v. Society of Sisters, 286 U.S. 510 (1925), deeming unconstitutional a regulation that led to the closing of many private Catholic schools.

Part Two: Pros and Cons

The Lochner decision was considered one of the most controversial cases of its time after being handed down in 1905. Progressive jurists, politicians, and scholars alike denounced Lochner, whether for attempting to constitutionalize laissez-faire economics or for exceeding judicial authority.[1] They believed that the conservative-leaning Lochner majority reached far beyond the scope of its powers. This is because although the U.S. Constitution does not explicitly list “liberty of contract” as a fundamental right, the court still found it to be so under the Fourteenth Amendment Due Process Clause which states, “[N]or shall any person … be deprived of life, liberty, or property, without due process of law.” U.S. Const. amend. XVI, § 1. In finding a liberty of contract within the Constitution, Progressives saw the majority as an advocate of big business that attempted to adopt policy by means of judicial decision. These Progressive jurists instead encouraged a deference to the legislature on all matters, economic and personal. Since the early 20^th century, Progressive ideology has shifted, but still views liberty of contract in a negative light.

Flashing forward to today, jurists across the political spectrum remain highly critical of Lochner. Constitutional theorist Bruce Ackerman places Lochner in his “anticanon” of cases. Unlike early 20^th century Progressives, today’s Progressive jurists typically believe in using strict scrutiny to analyze laws regarding personal rights. Yet, they now isolate personal liberties from economic liberties, which are still considered unwarranting of constitutional protection.[2] Twenty-first century conservatives, likewise, do not tend to favor liberty of contract. Conservative jurists today often advocate for a deference to the legislature on both personal and economic issues. Thus, the conservative viewpoint has also significantly shifted from the Lochner Era right-wing belief that natural rights precede positive law and that liberty of contract is one of those inherent natural rights. This leaves little room for hope for the few present-day proponents of liberty of contract. However, the idea of contractual freedom as a fundamental right might not be as bad as many make it seem. In fact, liberty of contract is really a derivative of the natural law.

The natural law, according to St. Pope John Paul II, is a law that resides within the “depths of the conscience.” It is written on the hearts of all men, according to which God will be the judge. Legal theorists have found certain rights to be inherent within this natural law. The Constitution itself was founded on the idea of natural rights. James Madison, a drafter of the Constitution, believed that man “embraces everything to which a man may attach a value and have a right; and which leaves to everyone else the like advantage…”[3] This idea was the bedrock of the Due Process Clause of the Fifth Amendment, which was eventually applied to the states through the Fourteenth. Therefore, the Court majority in Lochner simply viewed liberty of contract as one of these natural rights under due process. This reading of the Due Process Clause achieves much greater validation than suggested by Lochner’s opponents. The Civil Rights Act of 1866, 14 Stat. 27-30, which gave way to the Fourteenth Amendment, listed liberty of contract first in the rights accorded to man. In this act, the 39^th Congress wrote that, “[a]ll persons within the jurisdiction of the United States shall have the same right in every State and Territory to make and enforce contracts, to sue, be parties …” This act served the purpose of enforcing the natural rights of man. Therefore, the Lochner majority’s belief in liberty of contract as a fundamental right was not unwarranted.

Part Three: Questions of Ethics

Liberty of contract is intertwined with ethics because the very idea of ethics rests on the natural law. St. Thomas Aquinas said that the natural law “constitutes the principles of practical rationality,” which are the rules by which human action is to be judged as reasonable or unreasonable.[4] It is from this ethical theory that fundamental rights were developed. Not only that, but contractual freedom is essential to business ethics as well. The significance of liberty of contract comes through in the employment-at-will rule which gives employers unfettered power to “dismiss their employees at will for good cause, for no cause, or even for cause morally wrong, without being thereby guilty of a legal wrong.” However, because the employment-at-will theory is supported by laissez-faire economics, it too is often criticized by Progressive jurists who oppose free markets. Yet, even though early 20^th century Progressive jurists denounced the Lochner decision for its association with laissez-faire ideals, this does not invalidate the fact that liberty of contract can be viewed as a fundamental right within the natural law. Further, just because liberty of contract is an economic liberty does not mean it cannot be a fundamental liberty. Since provisions of the Constitution and the Civil Rights Act of 1866 demonstrate that both the Founding Fathers and the 39^th Congress understood liberty of contract as deriving from the natural law, it is valid to not only consider this liberty as fundamental, but also ethical.

Works cited:

[1] David E. Bernstein, Rehabilitating Lochner (2012).

[2] Ibid.

[3] Colleen Sheehan, James Madison and Our First Duty, THE CENTER FOR VISION AND VALUES (Sep. 23, 2014), http://www.visionandvalues.org/2014/09/james-madison-and-our-first-duty-by-dr-colleen-sheehan/.

[4] Aquinas, ST I-II. Q94.

Posted by Patrick Osadebe. 

On September 17, 2014, a federal judge sentenced Timothy Cromer, a former Detroit public library official, to 10 years in prison for bribery and conspiracy to commit bribery. He was charged for accepting more than $1.4 million in bribes from contractors of the library.

Timothy Cromer, 46, was the chief administrative and technology officer for the Detroit library from 2006 to 2103. Cromer helped James Henley set up a company called “Core Consulting and Professional Services.” Cromer then made it possible for the company to win the bid to provide information technology in the library.

Cromer also collected kickbacks from another individual who was charged in the indictment. All of these crimes took place between 2008 and 2011. Hearn and Henley both plead guilty to the charges and are currently awaiting sentencing on October 28, 2014.

Patrick is a finance major at Montclair State University, Class of 2016.

Posted by Stanley Bukowski.

On August 6, 1991 was when the internet, also known as the “World Wide Web”, became available to the public. At that time, cyber-attacks ever occurring, never crossed anyone’s mind. Since the launch of the World Wide Web, cyber-attacks and IT threats continue to significantly grow each year. Even though they are known to be threats to business/organizations/firms/universities, they are most importantly a threat to individuals themselves. Even though business/organizations/firms/universities may lose financial resources from cyber- attacks, individuals lose their sense of total personal privacy. Personal Privacy is a concept that is cherished and treasured for four main reasons (Brey). The first reason is that privacy must be well-adjusted to national security and public order. Secondly, it is known to be a condition that is necessary for autonomy, which allows individuals to develop their own personality through personal experiences. Thirdly, privacy is known to be a safeguard to us which shields them from external threats of exclusion and/or blackmail. Lastly, it can also provide social value as well.

In the field of computer security, one will see that it is the process of being able to counteract and detect illegal usage of a computer. Computer security deals with having the ability to act as a safeguard by fighting off cybercriminals/identity thieves that are trying to get a hold of our personal resources that we have stored on our computers. Basically, the main goal for computer security professionals is to provide the protection that is needed for the valuable information and resources that are stored on our computers. The two types of computer security systems that exist are: System Security, which protects the software and hardware of a computer from mischievous programs and Information Security, which protects three different types of data such as availability, confidentiality, and integrity (Brey).

On June 11, 2017 the University of Virginia was silently blind-sided with a cyber-attack from China, where several attackers that operated together to successfully wire transfer $996,000 to what was first an unknown, untraceable location. This attack was successful due to the fact that there was a breach of information that leaked out information that the University of Virginia was upgrading their security system and also due to the fact that the thieves stole a computer from the university that belonged to the comptroller (U.VA). Once the thieves had a hold of this information and the computer, they implanted a virus into the university’s entire IT system, which allowed them to gain access to the University’s accounts at BB&T Bank. When the virus ultimately completed the job that it was created for, they were able to steal the universities online banking credentials, commencing them to successfully complete a single wire transfer to the Agricultural Bank of China.

To most people, this would set off a red flag, especially since it was a wire transfer from a United States university to a random, unheard of bank located in China. Not only should that have been a red flag, but a red flag should also have gone off seeing that the University of Virginia had no prior records in their transfer history to wire transfer money to the bank in China. Regardless of the fact that most universities in America purchase their school supplies from across seas, they tend to always use reputable banks, where they have several prior transactions in their transfer history. Even though there is a good chance that the university may retain most of its lost, they will not receive the entire amount that was stolen.

Believe it or not, most thieves today are known to be what we call “cyber hackers.” Thieves that commit these types of crimes are the individuals, co-workers, friends, family members that you would least likely expect to commit such a crime. Before we continue any further, the next four descriptions that are listed below, are the characteristics that management of business/organizations/firms/universities should look for when trying to identify a thief (Singleton).:

1. Reputable CharacterStudies show that you will never find a thief that disrupts the regular flow that happens daily at the working environment that they are a part of. These types of thieves will have the type of reputation at work where nothing ever seems to bother them. They will never portray or converse towards others or with others dishonest behavior and will never discuss their own personal financial issues. By doing so, management will never be suspicious that they would or ever think of stealing from the company.
2. Collaborate with AdministrationYou will find thieves to always be individuals that continually help their co-workers out with projects. The only plot twist is–they will only help them to the point where they will not be exposed to information that management could possibly use against them. Thieves use reverse psychology and have a relaxed personality when dealing with auditors. They tend to put on a poker face and give auditors everything they need in order for the auditors to be able to complete their jobs. Thieves believe in the fact that if they behave like they have nothing to hide, auditors/management will never become suspicious of them.
3. Work-a-holicsTaking a vacation from work will lead thieves down a one-way road, known as jail. If a thief were to take a vacation and the IRS/Auditor just happened to start an investigation while they were gone, will red flag them as the first source of why financial resources are missing. By not taking a vacation while the IRS/Auditor are conducting their investigation, there is a slimmer chance of the IRS/Auditor blaming them.
4. Norm: SecrecyThieves know that to successfully commit corporate fraud, they need to follow the norm of secrecy. Thieves know not tell anyone within or outside the company about the future corporate fraud they are about to commit. The percentages of successfully completing corporate fraud diminish the more individuals that the thief would inform. No matter if it is their best friend, wife, brother, etc., thieves know that to successfully complete the operation, they must act as an assassin, working silently alone.

I believe that business/organizations/firms/universities that implement Biometrics Security Systems will not completely bring cyber-attacks to an end, but it will certainly decrease them to the bare minimum because it is a form of access control. Biometric Security Systems are known to be as a technique of entry in which users/individuals are recognized based on their physical individualities, personal/behavioral/biological features. Having a wide variety of alternatives to choose from, business/organizations/firms/universities have a large selection pool that they may elect from to incorporate a the type of biometrics of their choice. For example, fingerprint, retinal, & palm scanners and face recognition are just a few of the types of biometrics available. Fingerprints are now being used as access controls for smartphones because in order to unlock their phone with their fingerprint, the fingerprint must be equivalent to the fingerprint that was previously stored on the smartphones system. This prevents thieves from getting their hands on private information that is on the device. The same exact notion can be applied to the corporate world. (Lombard0).

Information of the advancement of Biometrics is spreading amongst many individuals today and is becoming more of a topic of discussion due to its popularity due to it replacing passwords with login credentials. The most recent examples of biometrics security systems is now used when individuals take the GMATS. Before entering to take the standardized test, the proctor uses a palm vein reader upon entry to ensure that the exam is not being taken by a random individual and that it is being taken by individual who signed up for the standardized test.

Years ago it would cost a business/organizations/firms/universities tens of thousands of dollars to implement such a finger print scanner into their building but today it only costs about $200 dollars to have a finger print scanner implemented into a desktop, $2,200 for a retinal scanner to be implemented at limited access doors, and $250 for a palm scanner for each room for an employee to enter their office. For example, if the company has 5,000 employees:

A. 5,000 employees * $200 finger print scanner laptop = $1,000,000 B. 5,000 employees *$250 palm scanner entrance to office room = $1,250,000 C. 5 retinal scanners * $2,200 enter limited access door  = $11,000 D. 10,005 Installment fee for Scanners *$300 (avg of all three) = $3,001,500

E. Yearly Maintenance of all three Biometric Units = $25,000

Posted by Devaki Sidhaye.

Recently department of Justice announced largest ever health care fraud enforcement action by the Medicare Fraud Strike Force, involving 412 individuals, including 115 doctors, nurses and other licensed medical professionals. Their involvement in health care fraud scams totaling approximately $1.3 billion in false billings. As per the department, many of the charges were related to medical professionals illegally prescribing opioids and other prescription narcotics, some of which were then sold on the street. Furthermore, according to federal officials, a rehab facility in Palm Beach, Fla., recruited addicts with gift cards, drugs and visits to strip clubs, billed the government for over $58 million in false treatments and tests. A clinic in Houston allegedly gave out prescriptions for cash. Some falsely billed Medicare and Medicaid. Narcotics officers have arrested schoolteachers, doctors, nurses and fellow law enforcement personnel (Merle, 2017).

According to the Centers for Disease Control and Prevention, approximately 91 Americans die every day of an opioid related overdose. Attorney General Jeff Sessions said at a news conference that, “One American dies of a drug overdose every 11 minutes and more than 2 million Americans are ensnared in addiction to prescription painkillers.” He further said in assurance that, “We will continue to find, arrest, prosecute, convict and incarcerate fraudsters and drug dealers wherever they are.” Health and Human Services Inspector General Daniel Levinson added that, “Health care fraud is a reprehensible crime, it not only represents a theft from taxpayers who fund these vital programs, but impacts the millions of Americans who rely on Medicare and Medicaid” (Merle, 2017).

This approaches a larger debate about how the country should address the government estimates are addicted to opioids. Public health authorities urge doctors to cut back on the prescriptions they offer. States struggling with the shortage of treatment has proposed roll back of the Affordable Care Act’s expansion of Medicaid (Merle, 2017).

This crisis represents a massive public health challenge that requires a broad-based, multi-pronged response from public health agencies and law enforcement. Physicians, pharmacists and citizens all can play a role in identifying and preventing nonmedical use of prescription drugs. Doctors and other healthcare professionals who prescribe these drugs need to be educated about responsible prescribing of opioids and about safe, effective alternatives that are not addictive and presently available (Young, 2016).

Even though law enforcement officials use advanced investigative methods to uncover the different actions health care fraud happens, they can’t fight these crimes alone. Individual can help remove these people responsible for wrongdoings by protecting their health insurance identification number, social security number, looking through the statements for medical services he didn’t receive, and reporting to authorities on recognizing the signs of possible fraud (Outreach, 2012).

For the protection of each person of the country as well as for the economic strength it is essential to destroy all traces of health care fraud. Health care frauds damage billions of dollars of the nation; mislead general public in the courses of actions, and innocent people become victims of white-collar crime.

Devaki is an MS Accounting student at the Feliciano School of Business, Montclair State University, Class of 2018.

References:

Merle, S. H. (2017, 07 13). DOJ announces charges against 400 people for $1.3 billion in health-care fraud. Retrieved from www.washingtonpost.com: https://www.washingtonpost.com/news/business/wp/2017/07/13/doj-announces-charges-against-400-people-for-1-3-billion-in-health-care-fraud/?utm_term=.f9b959fbfea6

Outreach, E. &. (2012, 04 23). How to Protect Yourself From Health Care Scams. Retrieved from www.aarp.org: http://www.aarp.org/health/medicare-insurance/info-10-2010/fightfraud.html

Young, L. (2016, 03 04). There’s no debate – America’s opioid epidemic is undeniable. Retrieved from www.pennlive.com: http://www.pennlive.com/opinion/2017/09/heres_what_you_need_to_know_ab_5.html