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This book focuses on the study of terrorism risk and liability issues in connection with two general types of maritime terrorism scenarios: attacks that target passenger vessels and attacks that target (or leverage) containerized shipping. With regard to analyzing liability, the authors explore underlying threats, vulnerabilities, and potential consequences, constructing a picture of the relative risks posed by different terrorism scenarios.

Container ships. --- Hijacking of ships. --- Merchant marine. --- Passenger ships. --- Pirates. --- Shipping. --- Terrorism. --- Merchant marine --- Shipping --- Passenger ships --- Container ships --- Maritime terrorism --- Pirates --- Hijacking of ships --- Military & Naval Science --- Law, Politics & Government --- Navigation --- Security measures --- Prevention --- Security measures. --- Prevention. --- Ships --- Barbary corsairs --- Corsairs --- Freebooters --- Containerships --- Liners --- Mercantile marine --- Hijacking --- Piracy --- Outlaws --- Buccaneers --- Terrorism --- Cargo ships --- Merchant ships --- Unitized cargo systems --- Marine service

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Civil procedure --- Global Financial Crisis, 2008-2009. --- Global Economic Crisis, 2008-2009 --- Subprime Mortgage Crisis, 2008-2009 --- Financial crises

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In March 2009, RAND convened a conference on the role and perspectives of corporate chief ethics and compliance officers (CECOs). The discussions featured input from current and former officers and other stakeholders in the nonprofit sector, academia, and government. Themes included the unique position of CECOs in corporate management, the relevance of ethics and culture as a prophylaxis to malfeasance, and the importance of open communication and employee reporting in guarding against fraud and misconduct.

Business ethics --United States --Congresses. --- Corporate governance --Moral and ethical aspects --United States --Congresses. --- Corporations --Corrupt practices --United States --Prevention --Congresses. --- Corporations --- Corporate governance --- Business ethics --- Social Welfare & Social Work --- Criminology, Penology & Juvenile Delinquency --- Social Sciences --- Corrupt practices --- Prevention --- Moral and ethical aspects --- Governance, Corporate --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business --- Businesspeople --- Commercial ethics --- Corporate ethics --- Corporation ethics --- Professional ethics --- Industrial management --- Directors of corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Wealth --- E-books

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Fair value accounting (FVA) refers to the practice of updating the valuation of assets or securities on a regular basis, ideally by reference to current prices for similar assets or securities established in the context of a liquid market; historical cost accounting (HCA) instead records the value of an asset as the price at which it was originally purchased. In the wake of the 2008 financial crisis, conflicting arguments have been made about the contributions of valuation approaches in triggering the crisis. This report investigates and clarifies the relationship between these two accounting approaches and risks to the financial system. The authors examine the risk implications of FVA and HCA in the various situations in which each is used; assess the role that these accounting approaches have played historically in financial crises, including the 2008 financial crisis, the savings and loan crisis of the 1980s, and the less developed country debt crisis of the 1970s; and explore insights about systemic risk that can be gleaned from better understanding the accounting approaches. The authors find that FVA was probably not a primary driver of the 2008 crisis. Moreover, they suggest that neither FVA nor HCA is objectively ⁰[MARC+62][MARC+65][MARC+74][MARC+74][MARC+65][MARC+72]⁰₊ than the other. Instead, both accounting approaches can provide useful information for different contexts when applied rigorously, but when they are implemented poorly or when regulatory oversight is weak, both FVA and HCA can produce misleading information that can increase systemic risk across the financial sector. The authors conclude with a series of recommendations for how FVA and HCA, and the financial information that both methods generate, can be improved to better protect against systemic risk to the banking sector in the future.

Fair value --- Accounting.