scholarly journals Addressing the spectre of cyber terrorism: a comparative perspective

Author(s):  
Fawzia Cassim

This article looks at the definition of cyber terrorism and terrorist use of the Internet. The article evaluates cyber terrorist threats facing countries such as the United States of America, the United Kingdom, India and South Africa. The article also examines measures introduced by the respective governments in these countries to counteract cyber terrorist threats. Finally, the article will propose a way forward to counteract such possible threats in the future. The face of terrorism is changing. The convergence of the physical and virtual worlds has resulted in the creation of a “new threat” called cyber terrorism. Cyber terrorism is one of the recognised cyber crimes. The absence of suitable legal frameworks to address cyber terrorism at national and regional levels, the lack of adequate safeguards, the lack of cyber security strategies and the pre-occupation of countries with internal factors have all contributed to the creation of an environment that can be easily infiltrated by cyber terrorists. The horrific events of 9/11 provided the impetus for many countries to introduce anti-terrorist legislation. The United States of America, United Kingdom, India and South Africa have introduced legislation to address the threat of cyber terrorism.

2010 ◽  
Vol 2 (5) ◽  
Author(s):  
Kate Roth

Universities and Colleges are utilizing virtual worlds such as Secondlife in increasing numbers worldwide. Virtual Worlds also contribute to access to knowledge and the economic development of countries. The capacity for continued utilization and development of virtual worlds is influenced by government policy and investment.   The worldwide performance index of Information and Communication Technology (ICT) is the Network Readiness Index (NRI) of the World Economic Forum. This paper compares and contrasts the performance of the United States (US), the United Kingdom (UK) and Australia since 2006.   This paper then provides a comparison of the UK, US and the Australian government ICT policies and expenditure, as well as each governments approach to cyber-security and Virtual Worlds. The US and the UK have embraced virtual world technologies and Australia has ignored the opportunities presented by Virtual Worlds. 


2017 ◽  
Vol 34 (1) ◽  
pp. 151-168
Author(s):  
Ansia Storm ◽  
Katrina Coetzee

The fight against tax evasion in South Africa is an ongoing battle. The tools available to law enforcement boil down to legislation and the enforcement thereof.  The purpose of the study that was done for this article was to compare available legislation of the United States of America, United Kingdom, Australia and South Africa to determine if South Africa’s legislation can be improved. This was done by studying the relevant literature and legislation of all four countries. The findings, that there is some clauses that can be added to improve South Africa’s legislation, were confirmed by analyzing the legislation available. In theory, the results have proven that although South Africa’s legislation can compete with that of the United States of America, United Kingdom and Australia, there is some improvement that can be considered. This is of value to the individuals and professionals who deal with the offence of tax evasion on a daily basis, ensuring that the reviewed legislation will deter perpetrators or that the charges brought against them in the court of law will ensure harsher punishment.


2014 ◽  
Vol 7 (2) ◽  
pp. 375-392 ◽  
Author(s):  
Talya Segal ◽  
Warren Maroun

Tax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations. In this light, the aim of this research is to explore policies and procedures relied on by tax authorities in the United States of America, the United Kingdom and South Africa to encourage a culture of compliance with tax laws. For this purpose, the research differentiates between specific and generic tax risks. These include transaction, operational, compliance, financial accounting, portfolio, management and reputation risk. The study highlights how each TRM-related policy or programme addresses these tax risks and compares the TRM systems in the three jurisdictions.


2020 ◽  
pp. 1-24
Author(s):  
Rehana Cassim

Abstract Section 162 of the South African Companies Act 71 of 2008 empowers courts to declare directors delinquent and hence to disqualify them from office. This article compares the judicial disqualification of directors under this section with the equivalent provisions in the United Kingdom, Australia and the United States of America, which have all influenced the South African act. The article compares the classes of persons who have locus standi to apply to court to disqualify a director from holding office, as well as the grounds for the judicial disqualification of a director, the duration of the disqualification, the application of a prescription period and the discretion conferred on courts to disqualify directors from office. It contends that, in empowering courts to disqualify directors from holding office, section 162 of the South African Companies Act goes too far in certain respects.


Author(s):  
Funda Hatice Sezgin ◽  
Yilmaz Bayar ◽  
Laura Herta ◽  
Marius Dan Gavriletea

This study explores the impact of environmental policies and human development on the CO2 emissions for the period of 1995–2015 in the Group of Seven and BRICS economies in the long run through panel cointegration and causality tests. The causality analysis revealed a bilateral causality between environmental stringency policies and CO2 emissions for Germany, Japan, the United Kingdom, and the United States of America, and a unilateral causality from CO2 emissions to the environmental stringency policies for Canada, China, and France. On the other hand, the analysis showed a bilateral causality between human development and CO2 emissions for Germany, Japan, the United Kingdom, and the United States of America, and unilateral causality from CO2 emissions to human development in Brazil, Canada, China, and France. Furthermore, the cointegration analysis indicated that both environmental stringency policies and human development had a decreasing impact on the CO2 emissions.


2021 ◽  
Vol 22 (1_suppl) ◽  
pp. 53S-63S
Author(s):  
Jill Sonke ◽  
Kelley Sams ◽  
Jane Morgan-Daniel ◽  
Andres Pumariega ◽  
Faryal Mallick ◽  
...  

Study Objective. Suicide is a serious health problem that is shaped by a variety of social and mental health factors. A growing body of research connects the arts to positive health outcomes; however, no previous systematic reviews have examined the use of the arts in suicide prevention and survivorship. This review examined how the arts have been used to address suicide prevention and survivorship in nonclinical settings in Australia, Canada, the United Kingdom, and the United States of America. Design and Setting. Ten bibliographic databases, five research repositories, and reference sections of articles were searched to identify published studies. Articles presenting outcomes of interventions conducted between 2014 and 2019 and written in English, were included. Primary Results. Nine studies met inclusion criteria, including qualitative, quantitative randomized controlled trials, quantitative nonrandomized, quantitative descriptive, and mixed-methods studies. The programs studied used film and television (n = 3), mixed-arts (n = 3), theatre (n = 2), and quilting (n = 1). All nine interventions used the arts to elicit emotional involvement, while seven also used the arts to encourage engagement with themes of health. Study outcomes included increased self-efficacy, awareness of mental health issues, and likelihood for taking action to prevent suicide, as well as decreases in suicidal risk and self-harming behaviors. Conclusions. Factors that influence suicide risk and survivorship may be effectively addressed through arts-based interventions. While the current evidence is promising with regard to the potential for arts programs to positively affect suicide prevention and survivorship, this evidence needs to be supplemented to inform recommendations for evidence-based arts interventions.


2021 ◽  
Vol 16 (1) ◽  
pp. 15-23
Author(s):  
Hal M. Switkay

We construct a model for the progress of the 2020 coronavirus epidemic in the United States of America, using probabilistic methods rather than the traditional compartmental model. We employ the generalized beta family of distributions, including those supported on bounded intervals and those supported on semi-infinite intervals. We compare the best-fit distributions for daily new cases and daily new deaths in America to the corresponding distributions for United Kingdom, Spain, and Italy. We explore how such a model might be justified theoretically in comparison to the apparently more natural compartmental model. We compare forecasts based on these models to observations, and find the forecasts useful in predicting total pandemic deaths.


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