Sarbanes Oxley compliance is not a one-day, a one-month, or even
a one-year project; instead, Sarbanes Oxley compliance should be
built into your corporate infrastructure as early as possible
when you begin making changes. The more quickly you transition
your business into long-term strategy change, the better you’re
going to be able to control Sarbanes Oxley compliance issues.

There are a number of issues you can expect to impede this
process:

Project mindset - Your managers will probably look at Sarbanes
Oxley compliance as a project with a clearly definable endpoint.
This is not at all the case. The more quickly you can move to
change their attitude, the more likely you’ll have a clear and
simple transition into the new way of doing business. You can
use such items as continual education and newsletter updates as
ways to show your managers that you expect Sarbanes Oxley to
change the way they do business forever.

Manpower issues - Sarbanes Oxley compliance is not friendly to
businesses who are trying to streamline their workforce. Though
you may have to increase the size of your employee pool at the
beginning of your Sarbanes Oxley compliance process, you can
expect this pool to decrease as you gradually fold Sarbanes
Oxley compliance methodologies into your normal way of doing
business.

Poorly-defined roles in internal control - if you don’t clearly
lay out responsibilities such as auditing, accountability, and
project management, your Sarbanes Oxley compliance]tasks are
going to be needlessly complicated. You should also make it very
clear whose roles it will be to see to the Sarbanes Oxley
rollout and to whom these people will be ultimately answerable.

Improvisational approaches - Jumping into Sarbanes Oxley
compliance will simply not work. You need to step back and plan
how you’re going to be incorporating the structures and
requirements of Sarbanes Oxley into your daily work routines.
And once a plan has been defined, you must follow the plan, and
ensure everyone else is also following it.

Underestimating the Impact to Technology - Sarbanes Oxley would
simply not have been possible twenty years ago. Technology is
critical for your compliance with this act. You can expect to
make significant technology investments as you procede to
implement Sarbanes Oxley compliance. Investments will cover such
things as sustainable compliance with repository, work flow, and
audit trail functionality. In addition, your internal control
monitoring and reporting will depend heavily on technology. At
some large corporations, it might be worth looking into hiring
another full-time IT person who has been specifically trained in
implementing and maintaining Sarbanes Oxley technological
infrastructure.

Ignored Risks - Risk assessment is vital in Sarbanes Oxley
compliance. One of the first meetings you should have as you
implement Sarbanes Oxley compliance is one on risk management.
Inadequately assessing risk can lead to serious financial
reporting errors that can render your investment in training and
compliance useless.

Successful Sarbanes Oxley compliance

Your framework for sustained Sarbanes Oxley compliance should
include the following:

* Effective, efficent evaluation of testing, remediating,
monitoring, and reporting controls * Integration of financial
and internal control processes * Proper use of technology to
comply with Sarbanes Oxley requirements * Clear roles and
responsibilities, a solid chain of command, and assigned
accountability * Continual education and training in Sarbanes
Oxley compliance * Adaptability and flexibility to respond to
Sarbanes Oxley compliance-induced changes

Social Security information requested by members should be treated with utmost care and must be kept securely. As much as it is the obligation and function of the Social Security to ensure the confidentiality of its members’ accounts including all personal information pertaining to their members however requested and mailed information to members no longer covers the Social Security scope of protection.

The protection of the information becomes now the obligation of the requesting member. In order to ensure the confidentiality of the requested information members may exit the browser after filling up the social security online forms. Exiting the browser after used will ensure that no other person may gain access to all your Social Security information. And to further protect your privacy as a Social Security member it is recommended that you use a built-in security features that web browsers’ provide. The used of certain security settings as well as options will ensure the privacy of any personal information. Nevertheless, the security setting on the browser varies depending on the type of browser version one is using. And for those members who have no idea on the type of browser they are using you may consult the Help files of your browser software.

But for those who wants to really ensure the confidentiality of all their divulge information, there are downloadable Social Security forms which they can download and mail to the social security address found on the form. It usually takes two to four weeks before you get to have your requested Social Security statement.

And for those who may want to call the office of the Social Security it is open Monday to Friday except 2:00 am – 3:00 am. Likewise Saturday from 5:00 am to 11:00 pm and then Sunday from 8:00 am to 10:00 pm. The Social Security office is also open during holidays from 5:00 am to 11:00 pm. Knowing the business hours of the Social Security office in your area would greatly help you as a member in saving time and effort especially when making follow-ups of your claims for benefits.

For comments and suggestions about the article kindly visit Social Security Lawyer

About the Author

Jinky C. Mesias is a graduate of Bachelor of Science in Business Administration Major in Business Management. She is at present an Associate Manager of a Life Insurance Corporation and a freelance writer.

A patent is an official document given by a national
government to an inventor (or business or corporation) who
wishes to have sole rights over a product for a limited
amount of time. Once the patent is granted, no one else has
the right to make, sell, market, or profit from the
invention.

In the United States, the U.S. Patent and Trademark Office
(USPTO) allows inventors and patent owners (including
businesses and corporations) to protect their products and
identification from others. Information can be found at
http://www.uspto.gov

Not just anything can be patented. In fact, obtaining a
patent may prove difficult given the necessary paperwork,
research and signatures needed. In order to obtain one, the
invention has to be brand new. This new invention has to
also be useful, original, and not easily created. In the
United States, these products might be machines,
compositions or methods, and manufactured products. Ideas
cannot be patented, nor can products that have been
“improved” or which have “changed” in size.

Plant patents, which protect non-pollinating plants,
utility patents that protect regular, new inventions, and
design patents, which protect the look or creativity of a
tangible product, are examples of the types of patents that
exist under the USPTO.

Patents give an inventor or business corporation the legal
right to own their invention. This means the patent holder
now has a legal monopoly and can do with it, what s/he
desires for the life of the patent. U.S. patents are good
for twenty years from the date the patent was requested.
This can be extended, but is difficult to do. And, payments
to the government must be made throughout the life of the
patent (usually 20 years).

An inventor may sell all their rights to the patent, or may
opt to sell only a certain part of it. When the patent
holder licenses his or her product to a manufacturer, for
example, he or she receives royalties based on the sale of
the product or invention.

The phrase “patent pending” has no legal hold, but simply
means that an individual or corporation is in the act of
patenting a certain product. If an item already has a
patent on it, then the copying of this item is
infringement. The patent holder can file a claim to sue the
accused.
===========================================================
Discover valuable advice and information about patent
searches and applications. Website contains useful articles
about us patent searches & applications
Click ==> http://www.us-patentsearch.com/

About the Author

Paul Johnson works as a software developer. Over the last
ten years, he’s made a variety of inventions which he’s
patented. He shares his experiences and advice in a series
of articles about us patent searches and patent
applications.

When Gregor Mendel published his studies of inherited characteristics of pea plants in 1866, he probably didn’t know he was starting a sequence of events that would end in the 1987 conviction of someone in the United States based on DNA evidence. This article discusses the history and current status of the use of DNA evidence in the United States.

How DNA Evidence is Gathered and Used

DNA (deoxyribonucleic acid) is a nucleic acid consisting of two chains of nucleotides bonded together in a double helix, and is responsible for determining the inherited characteristics of each person. Historically, DNA could only be extracted reliably from clean specimens of blood or other body fluids. Due to recent scientific developments, DNA evidence can be extracted and amplified from a variety of samples, including licked stamps, dental floss, used razors, hair, and even sweaty t-shirts.

The DNA evidence is taken back to the laboratory where the sample is cleaned and prepared. The DNA is cut into small, manageable pieces using enzymes, and then it is categorized by size using a process known as “gel electrophoresis.” We all share some 99.9% of our DNA, but there are specific regions in our DNA that differ. In certain areas, given sequences of the bases adenine, thymine, cytosine, and guanine repeat themselves. The sequences, known as variable number tandem repeats, or VNTRs, create a unique personal blueprint that can be used as DNA evidence.

The VNTRs are marked with a radioactive compound that aids in being able to make an x-ray image of the DNA sequence. These images, which are the DNA evidence ultimately presented in courts, can then be compared to the DNA sample collected from a suspect.

The DNA sample from the crime scene and the suspect are compared at a number of different VNTRs, exponentially increasing the probability that a match between the two specimens is not an error. Statistically an innocent person would be more likely to win the lottery than to be inaccurately convicted using DNA evidence, assuming that the proper number of sequences is analyzed.

Where DNA Evidence Stands Now

The first conviction made using DNA evidence occurred in Portland, Oregon in 1987. Juries seemed hesitant at first to accept DNA evidence as conclusive, perhaps because of the complicated process - which has been extensively simplified for this article - that lawyers and specialists had to explain to the jurors. The process in its infancy left much room for defense attorneys to insert doubt into the cases against their clients. However, as science continued to develop, DNA evidence and technology gained a foothold in the United States’ courts.

DNA evidence and associated technologies were thrust into the limelight when a man by the name of O.J. Simpson was accused of killing his ex-wife and her associate in 1995. DNA evidence also played a large role in the case of the disappearance of child beauty queen JonBenet Ramsey.

Just as DNA evidence has been used to convict people of crimes, innocent people wrongly accused have also been freed based on DNA evidence analyzed after the fact. Ten people have been freed from death row in the United States when DNA technology was finally made available to analyze their cases.

At the time of this writing, several states, prisons, and communities are developing programs to create DNA databases, especially from those considered dangerous felons or high risk criminals. The future of DNA evidence in the United States lies in the hands of legislatures, courts, and responsible DNA labs.

Nick Smith is an internet marketer specializing in subliminal advertising. For more information about DNA evidence and services, visit Genetree.com.

It’s an all too familiar story: A child is abused, finally finds the courage to tell someone, and nothing is done. The child is then forced to live with not only any abuse still continuing, but with the past abuse and all the issues abuse brings. The child is also forced to suffer silently and is made to feel as though it is his or her fault because their abuser was never held accountable.

I am one of those adult children.

When I was 10, I was adopted by a single lesbian woman in New York. Before I was adopted, she molested me. I never was asked if I wanted to be adopted by her. My caseworker at the time only wanted to hear the good things. I’d already been through three other foster homes and I was too much to handle, so it was natural that everyone wanted me adopted.

Finally, a few years later, I found the courage to report the abuse to my high school guidance counselor, Dr. Jason Schwartz, Nyack High School in Nyack, N.Y. He believed me.

Unfortunately, CPS did not.

I kept my mouth shut for years after that. There is another story in between that which forced my silence as my abuser made sure I was ridiculed enough to that point.

I tried for several years after turning 18 to get her to take responsibility and tell the truth.

She went from all out denying everything to eventually coming as close as she would to telling the truth by letting me know that it could have happened; she just didn’t remember it. By then, it was too late to bring her to court. In the meantime, she ensured my silence by demeaning me when I attempted to get help for myself.

Now, at 37, I’ve developed bipolar disorder. My doctors believe the bipolar manifested as a direct result of the abuse. I am a single parent, medically disabled, worse than broke and angry that I cannot take this woman to court because there are statutes of limitation on reporting abuse.

There are none for murder. That makes sense, since a victim of murder will always be a victim; they can no longer speak.

But for victims of abuse who are trying to survive, there’s no help. We are stuck with monstrous medical bills, counselor bills, medications, nightmares, issues- the list goes on.

We don’t want huge sums of money, because money won’t take away the horror. However, the money would pay for our medical bills, and help in the interim as we await disability.

We never asked for what they did to us, yet we are forced to pay as a common criminal.

We are in our own private prison for something we did not do.

The laws must be changed!

Thanks-
Jacqui Odell

LifeWriter is an author on http://www.Writing.Com/
which is a site for Writers.

She writes frequently on issues of child abuse, mental health and animal issues.

Arrested for drunk driving? A San Diego firm of DUI defense attorneys reports that breathalyzers used by law
enforcement do not actually measure alcohol — and thus may produce
falsely high “blood alcohol” readings.

According to the the Law Offices of Lawrence Taylor, Inc., in San Diego,
California, most breathalyzers used in DUI cases by law enforcement
today use “infrared spectroscopy”. This technology involves detection of
the “methyl group” in the molecular structure of alcohol. The problem is
that there are thousands of chemical compounds containing the methyl
group — some of them found on the human breath. In one study
involving 28 subjects, for example, researchers found that the
“combined expired air comprises at least 102 various organic
compounds of endogenous and exogenous origin” (”Characterization of
Human Expired Air”, 15 Journal of Chromatographic Sciences 240).

If a person has any of these other compounds on his breath, called
“interferents” by the engineers, he will get a falsely high blood-alcohol
test result. And if there are two or more such compounds on his breath,
the machine will add them up and falsely report the total as the blood-
alcohol level.

So what compounds can be found on your breath? According to the San
Diego DUI attorneys, diabetics with low blood sugar can have high
levels of acetone — which is “seen” as alcohol by Breathalyzers. And
scientific studies have found that people on diets can have reduced
blood-sugar levels, causing acetone hundreds of times higher than
found in normal individuals (Frank and Flores, “The Likelihood of
Acetone Interference in Breath Alcohol Measurements”, 3 Alcohol,
Drugs and Driving 1). And there are many other so-called “interferents”
affecting breathalyzer results

If you are a smoker, your breathalyzer result is likely to be higher than
expected. The compound acetaldehyde — containing the methyl group
and so reported by the Breathalyzer as “alcohol” — is produced in the
human body as a by-product in metabolizing consumed alcohol, and
eventually passes into the lungs and breath. Researchers have
discovered that levels of acetaldehyde in the lungs can be 30 times
higher in smokers than in non-smokers. Result: higher BAC readings on
the machine.

The San Diego DUI lawyers report that common household products,
such as paint, glue, gasoline, and thinners also contain the methyl
group. No, you don’t have to drink the stuff: simply absorbing it through
your skin or inhaling the fumes can result in significant levels of the
chemical in your body for hours or even days, depending upon the “half-
life” of the compound. So if you’ve painted a room or breathed in fumes
at a gas station in the last day or two, don’t take a breathalyzer test.

If you are stopped by the police and suspected of drunk driving, say the
San Diego DUI lawyers, you might consider a blood test rather than
submitting to a breathalyzer.

The Law Offices of Lawrence Taylor
http://www.san-diego-dui.com/

A Living Will is a legal document addressing only deathbed considerations; a client unilaterally declares his/her desire that life-prolonging measures be discontinued when there is no hope of ultimate recovery.

On the other hand, people use a Durable Power of Attorney for Health Care to appoint someone to make all healthcare decisions, limited by certain elections regarding deathbed issues.

The client must be at least 18 years old and mentally competent at the time he/she executes either document but incompetent to participate in the decision-making process when either is implemented. It is important to remember that both documents are only applicable if the client is incompetent.

Under the a Living Will, a client declares that if he/she is certified to have an incurable, terminal injury/illness and/or to be permanently unconscious by two examining physicians (including the client’s attending physician), that artificial life-support systems be withheld or disconnected. The client may also elect to discontinue artificial nutrition and hydration (intravenous feeding) by so designating on the form. (Find more information at: legalhelper.net/living-will.aspx)

Under the Health Care Power of Attorney, the client makes three separate and independent elections authorizing the agent:

1. To direct disconnection of artificial life-support systems in the event of terminal illness;

2. To direct disconnection of artificial life-support systems in the event of irreversible coma; and

3. To direct discontinuation of artificial nutrition and hydration.

In addition, the Health Care Power of Attorney form provides a space for the client to set forth any specific medical, religious or other desires concerning his/her health care. The client may also use this section as a backup source for organ donation. (Find more information at: legalhelper.net/power-of-attorney.aspx)

Both documents are signed in front of two witnesses and a notary public or a justice of the peace who acknowledges the client’s signature. The witnesses to a Living Will are sworn by the notary public/justice of the peace and indicate that the client is at least 18 years of age and signed the instrument as a free and voluntary act.

The Living Will witnesses may not be the client’s spouse, attending physician, heirs-at-law or person with claims against the client’s estate.

The Health Care Power of Attorney witnesses may not be the designated agent, the client, spouse or heir or person entitled to any portion of the client’s estate upon death under Will, Trust or operation of law.

People are frequently confused as to why both a Living Will and Health Care Power of Attorney are necessary or appropriate. The Living Will is helpful as a backup document: In the event that the client enters an irreversible coma and the health care agents designated in the Health Care Power of Attorney are deceased or unloadable, the Living Will sets forth the desires of the client concerning his/her death-bed treatment which may be followed by attending physicians. The law provides that to the extent that a Durable Power of Attorney conflicts with a Living Will, the Health Care Power of Attorney controls. Copies of both the Durable Power of Attorney for Health Care and the Living Will are forwarded to the client’s primary care physician for inclusion in medical records.

Both documents are revocable through normal revocation procedures.

Note that http://www.LegalHelper.net provides an easy-to-use, quick, and economical online method for creating completed legal documents for any occasions.

About The Author

James Wood is a free-lance writer on family issues; his main goal is to help people during their complicated period of life, to find a right legal solution in regards to family relationship.

Website: LegalHelper.net (http://www.legalhelper.net/power-of-attorney.aspx).

wjames@legalhelper.net

Personal injury is the bodily harm caused to a person because of someone or something. Personal injury includes: slip and fall injuries, nursing home abuse, car accidents, defective product injury, exposure to toxic materials, medical malpractices, wrongful death (due to negligence), drug injury, dog bite or job injuries. Personal injury law deals with protecting of those individual’s interests who have been victims of recklessness, negligence, inaction or malpractices of others.

A person can claim damages for personal injury from the person/persons who have actually caused the injury or from the insurance company. A personal injury claim must address two main issues: liability (the person charged is truly and legally responsible for the damage) and damages (the damages claimed truly reflect the exact extent of the injury or loss suffered). The claim must be based on any of the three grounds: negligence, strict liability and intentional wrong.

It is very difficult for an ordinary person to understand the legal aspects of a personal injury case. Besides, it is also difficult to receive settlement from large corporations and particularly, insurance companies. Insurance companies generally try to pay as little settlement as possible. Under these conditions, it is very important to take the help of a personal injury attorney.

Oregon personal injury law firms deal especially with personal injury cases. These firms take into account all the aspects of the case before deciding whether the case really deserves to receive the claimed amount. Oregon personal injury law firms would provide you with a lawyer who has all the experience and expertise to deal with your kind of a case. The attorney should have experience in dealing with insurance companies. Choose a firm that is professional about the contract, the fees, answering your queries, keeping you informed and updated and so on.

There are many personal injury law firms in Oregon. Information about these companies can be obtained through the yellow pages, or by seeking the advice of your attorney, friends or family members. The Internet is a very good source for finding good Oregon personal injury law firm.

Oregon Personal Injury Lawyers provides detailed information on Oregon Personal Injury Claims, Oregon Personal Injury Funding, Oregon Personal Injury Law Firms, Oregon Personal Injury Laws and more. Oregon Personal Injury Lawyers is affiliated with Wrongful Death Attorneys.

ADMISSION AND VERIFICATION OF IDENTITY IN ELECTRONIC RECORDS

Verification of identity is also a problem for consumers, who want to be assured that the persons with whom they do business are who they claim to be . As a result, companies engaged in electronic commerce are developing “digital certificates” or “digital IDs” that can be used to verify a person’s identity over the Internet. “Digital certificates” are issued by a trusted intermediary who verifies the identity of a person and performs appropriate background checks, depending on the level of assurance to be granted. The simplest level verifies that an e-mail message was sent from an indicated address. The next level verifies the digital ID holder through online identity verification against a consumer database. The highest level requires that the holder personally appear before a notary public to have a digital ID application notarized. Once a person’s identity has been verified, the certificate is created using public key encryption techniques, which makes it independently verifiable by the recipient and Immune from tampering it.

Under clause (a), (b) (c) (d) subsection 2 of section 114 of Income tax Ordinance 2001 has make it obligatory on every person and company regarding providing evidence of the records, “…A return of income (a) shall be in the prescribed form; (b) shall state the information required by the form, including a declaration of the records kept by the taxpayer; (c) in the case of a person carrying on a business, shall include an income statement, balance sheet, and any other document as may be prescribed for the tax year; and (d) shall be signed by the person or the person’s representative.”

The validation of the details of any business transaction requires an ability to follow a similar audit trail as that which exists for conventional commerce. The following elements must therefore be present- access to the basic records related to a transaction must be available; and the integrity of those records must be authenticated. Taxpayers are required to keep accurate books and records, which are subject to examination by the income tax authorities in order to verify the income and expenses reported on the taxpayer’s return. “…Although many taxpayers rely on computerized record keeping systems to a large extent, many transactions still originate as paper records which can be used to verify the accuracy of the electronic records. However, for taxpayers engaged in the sale of electronic goods or services, no paper records are likely to be created because customer orders are placed and fulfilled electronically and therefore the only record that exists of these transactions could be an electronic one. As all users of computers know, this creates the possibility for tax evasion and fraud because computerized records can be altered without a trace.”

The “digital notarization” systems have been developed which are intended to make it possible to verify that electronic documents and records have not been altered. Public key encryption also permits a taxpayer to encrypt his financial records to prevent their examination on audit. It would seem that this should be treated no differently from failing to keep or destroying paper records. Even taxpayers engaged in the sale of physical, as opposed to electronic, goods may soon receive orders and issue invoices electronically. Electronic “documents” must be verifiable in order to minimize the potential for tax evasion.

THE CONCEALMENT OF THE ELECTRONC TRANSACTION LEGAL ISSUES FOR TAXATING AUTHORITIES

These are many factors which can lead to evasion the collection of the e-commerce taxation. The section starting from 108 to 112 has enunciated in income tax ordinance of 2001 are related with the anti avoidance measure that could be adopted by the commissioner for the purposes avoidance of the taxes. In spite of fact that the anti avoidance provisions are available for curbing the avoidance of the taxes but the legislate provision are not sufficient to meet the complexities of e-commerce transaction owning to following factors.

Thus far we have examined the Internet’s impact on existing taxation frameworks on the assumption that any transactions conducted over the Internet would be to some degree either self-reported or within the investigative and enforcement powers of revenue authorities. This however is not always the case. In fact, the special characteristics of the Internet, i.e. its lack of central control, combined with its international reach make it very difficult, if not impossible, to regulate the vast amounts of money that are expected to travel through it. The Internet is used for tax avoidance and other criminal shifting of income.

The web server could be located any where, irrespective of fact that transaction has been taken place, the remote web server location provide easy room for the concealment of the identity of the transaction.

There is very ineffective construction of section 108 of income tax ordinance regarding the question of transaction which has realised in an arm’s length transaction.“…The Commissioner may, in respect of any transaction between persons who are associates, distribute, apportion or allocate income, deductions or tax credits between the persons as is necessary to reflect the income that the persons would have realised in an arm’s length transaction.”

The strict construction statute with intrinsic aid of appropriate phrases conveys exact meanings that can lead to exact interpretation of statute according to intention of legislatures. The transaction has been conducted by e-commerce means requires substitution of texts which could embody the scientific mechanism into statutory provisions.

The Sub-section 3 of section 111 of the income tax Ordinance related with the anti avoidance policy, the authority has been vested on the commissioner to question the satisfactory account of the expenditure of the account of other resources. “…and the person offers no explanation about the nature and source of the amount credited or the investment, money, valuable article, or funds from which the expenditure was made or the explanation offered by the person is not, in the Commissioner’s opinion, satisfactory, the amount credited, value of the investment, money, value of the article, or amount of expenditure shall be included in the person’s income chargeable to tax under head “Income from [Other Sources”] to the extent it is not adequately explained.”

Hiding Identification of the parties to a transaction, in particular the taxpayer The taxpayer can hide the identity of parties by tampering the database the website, where it has been uploaded.

Where the declared value of any investment, valuable article or expenditure of a person is less than the cost of the investment or valuable article, or the amount of the expenditure, the Commissioner may, having regard to all the circumstances, include the difference in the person’s income chargeable to tax under the head “Income from [Other Sources”] in the tax year in which the difference is discovered

The deletion of the database is possible within fraction of the moment, which could provide enough opportunity for the tax payer to tamper with the record of the transaction in remote server and evade imposition of taxation.

CYBER BANKING

Look here the power has been restricted under the section 94 of C of Cr.P.C. (Act V of 1898) for getting access to banking records, “…Provided that no such officer shall issue any order requiring the production of any document or other thing which is in the custody of bank or banker as defined in Banker’ Evidence Act, 1891(XVII of 1891), and relates or might disclose any information which relates to the bank account of any person except…”

The first and lesser problem relating to the regulation of Internet commerce for tax purposes is the uncertainty of whether current laws will even apply to financial transfers on the Internet. By requiring very specific documentation of every transaction the government can attempt to extend the regulations that apply to paper based banking into “cyber banking”. Nevertheless, it appears that this legislation will primarily be targeted at technology such as automatic teller machines and wire transfers, but will not contemplate newer banking applications such as the Internet. For example, the requirements that consumers receive receipts and periodic statements reflecting electronic transfers of money do not make sense when applied to stored-value cards that operate independently of a bank account. Stored value cards will likely replace cash to a significant degree as we move towards an increasingly paperless society.

The writer is an advocate of High Court and practicing immigration and corporate laws in Pakistan since September 2001. He is a self employed and pioneer in research on electronic commerce taxation in Pakistan. His articles were published widely in the critical areas of cyber crimes, electronic commerce, e-taxation and various other topics. He wrote LL.M thesis on titled “Legislation of electronic commerce taxation in Pakistan” in which he provided comprehensive legal proposals for statutory reconstruction of tax laws for purpose of imposition of taxation on e-business in Pakistan. Currently he is conducting is research on topic ‘Electronic commerce taxation: emerging legal issues of digital evidence’.

Author can be contacted by Adil Law Company (Advocates and Immigration lawyers)
Office No.3 2nd Flr Hafeez Chambers 85 The Mall Rd Lahore Pakistan Telephone: +9242-6306195 +9242- 6360108 Fax: + 9242 6360108 Cell: +92300 4254910 E-mail: adil.waseem@lawyer.com

Nigerian lawyers want to send me millions of dollars!

Apparently in Nigeria there have been a number of explosionsand mishaps and each time this happens in their country somebody seems to leave millions of dollars and no blood relatives who are able to claim the fortune. Do you know who gets the money in that event?

Me!

I know. Seems a little odd. But that’s the way they do it. The lawyers do a massive internet search for any person with the same last name, or just a foreigner, who will take this money off of their hands. It turns out that in nine seperate mishaps/explosions that person turned out to be yours truly.

Now, it may seem a little suspicious that I’d be so lucky to be the benificiary of such mishaps/explosions, but the fact of the matter is: I am that lucky. What other explanation could there be?

It’s totally legit. Do you know how I know this? The lawyers all told me so, without me even having to ask them. They just vounteered this information and not only that, they did so with lots of exclaimation points!!!!!! If I’d needed any more convincing, those emphatic punctuation marks surely made the case. Lawyers don’t just throw those in anywhere unless what they’re telling you is urgent and important.

Also, I can tell it’s a real proposition because they’ve told me not to call the authorities, which can mean only one thing: It’s so much on the up and up that I don’t have to bother the legal establishment at all. I’ve even been assured that it is not a scam, which can only mean that it’s all totally honest, because totally honest people always make a point to let you know that they’re not lying to you or ripping you off.

My total take so far is one hundred and ninety nine million and a half. I’m waiting until all the yacht catalogs I ordered come in before contacting these lawyers because I want to make sure I know beforehand how I’m going to spend my fabulous wealth.

Or not. Sigh.

Actually, I did bite in a small way on the first one of these E-mail letters that came my way. I bought it at first, sort of, in a way. Because I really wanted to believe that life changing money could fall in my lap in this way. I’d coincidentally been filling out some of these PCH forms and when I read this letter I treated it like one more lottery or prize-winning contest.

So, I sent this first lawyer - by E-mail - my telephone number. My reasoning was that he couldn’t rip me off with this information, because if that were the case then anybody with a phone book could do so, to any person in there who had a listing.

As I should have been able to predict, he called and asked me for my bank account number so that he could get my millions of dollars transferred. He left a message on my machine, so I wasn’t able to talk with this fellow directly and then, of course, I didn’t call him back. It saddened me to realize that I wasn’t going to be a millionaire and there probably wasn’t a ‘Sir Richard Sommers’ who perished in a pipeline explosion with his entire known family, leaving only me to inherit.

Even sadder, I told this story in class and was told of an older man who had lost seventy thousand dollars in a deal that was almost exactly the same as the one I related. That should be a warning. There are people out there who think that they have more of a right to your hard earned money than you do, if you make the unforgivable mistake of trusting them.

Nigeria, by the way, is a fantastically corrupt place. Sixty Minutes did a story on the place where Mike Wallace boutght identity papers proving that he was a Nigerian citizen. They weren’t forged, either, he got them by bribing public officials.

Steve Sommers is the author of Breakfast with the Antichrist. Visit his Website at http://www.breakfastwiththeantichrist.com