Law
Leveraging Oakland University’s partnership with Cooley Law School, the SBA’s CIBRE will explore issues such as contract and intellectual property laws, tax and financial reporting, and entrepreneurship.

Cyber Crime and Security
Three professors with expertise in cyber security and cyber crime were awarded a $115,000 grant from the National Science Foundation in its Course, Curriculum, and Laboratory Improvement (CCLI) program in Fall 2008. Xiaodong Deng, professor, School of Business Administration; Huirong Fu, professor, School of Engineering and Computer Science; and Patrick Corbett, professor, criminal law and procedure at Thomas M. Cooley Law School, earned one of 150 CCLI awards, from a pool of 893 proposals. The trio is revising enhancing several courses at OU and Cooley Law School by incorporating an integrative approach. The partnership between the three areas will provide more opportunities for students to register for information assurance and security related courses and encourage more students to enter the fields of information assurance and computer security. Deng’s research interests in information assurance and information privacy in electronic transactions.

For more information, contact Deng at (248) 370-4089 or deng@oakland.edu .

Analyzing U.S. Income Tax Issues
Assistant Professor of Accounting James Serocki offers insight into key U.S. income tax issues through analysis of U.S. income tax data for corporate and individual tax payers. His research focuses on:

• How automotive manufacturers have strayed from traditional net build process development methodology in sheet metal stamping to functional build. Serocki’s research suggests that each manufacturer following a functional build strategy incorporates features of both methodologies, thus falling on a spectrum between net build and pure functional build. A submitted research paper highlights how the process development varies the impact of overall cost on automakers income statement and tax returns as well as compares and contrasts net build and functional build in terms of cost and tax accounting.
• Developing a theoretical model of the impact on the United States economy of purchasing an automobile. This model consists of a collection of parameters that measure direct employee wages, indirect employee wages, various, forms of taxes and corporate profits. Consumers and manufacturers can use this model to evaluate and compare various model vehicles on how their purchase will impact the economy.
• Examining whether certain substantiation requirements of the charitable contribution deduction for federal income tax changed taxpayer behavior in claiming large non-cash contributions. Specifically prior to 1985, taxpayers were required to disclose certain information regarding non-cash contributions. After 1984, however for non-cash contributions over $5,000, generally a qualified appraisal was required to claim the charitable contribution deduction on their tax return.

For more information, contact Serocki at serocki@oakland.edu or (248) 370-2842.