It is lack of confidence, more than anything else, that kills a civilisation. We can destroy ourselves by cynicism and disillusion, just as effectively as by bombs.
— Sir Kenneth Clark, who died in 1983
The Verge: Before you give your device away, delete your personal data: “About to buy the latest Samsung phone or save a bit of money on a Google PIxel 3A? Whether you plan to trade in your old Android phone for a discount on your new phone, sell it on eBay, give it away to a friend, or drop it off for recycling, you’re going to want to wipe it of all your data first by resetting it to factory conditions. Luckily, that’s pretty easy to do.
Half-baked policies': Push for public input on contentious NSW laws
Leandra Lederman (Indiana) presents The Fraud Triangle and Tax Evasion today at the University of Lisbon:
The “fraud triangle” is the preeminent framework for analyzing fraud in the accounting literature. It is a theory of why some people commit fraud, developed out of studies of individuals, including inmates convicted of criminal trust violations. The three components of the fraud triangle are generally considered to be (1) an incentive or pressure (usually financial), (2) opportunity, and (3) rationalization. There is a separate, extensive legal literature on tax compliance and evasion. Yet the fraud triangle is largely absent from this legal literature, although tax evasion is a type of fraud. This article rectifies that oversight, analyzing how the fraud triangle—and its expanded version, the “fraud diamond”—can inform the legal literature on tax compliance. The article argues that the fraud triangle can provide a frame that brings together distinct tax compliance theories discussed in the legal literature, the traditional economic (deterrence) model and behavioral theories focusing on such things as social norms or tax morale.
COLLUSION IN NEW ZEALAND: China’s communists fund Jacinda Ardern’s Labour Party: What the United States Congress was told.
Weird that that party supports censorship, disarming citizens, etc.