In the expanding spectrum marketplace, there has been a long term evolution towards more market€“oriented mechanisms, such as Opportunistic Spectrum Access (OSA), enabled through Cognitive Radio (CR) technology. However, the potential of CR technologies to revolutionize wireless communications, also introduces challenges based upon the potentially non€“deterministic CR behaviour in the Electrospace. While establishing and enforcing compliance to spectrum etiquette rules are essential to realization of successful OSA networks in the future, there has only been recent increased research activity into enforcement. This dissertation presents novel work on the spectrum monitoring aspect, which is crucial to effective enforcement of OSA. An overview of the challenges faced by current compliance monitoring methods is first presented. A framework is then proposed for the use of random spectral sampling techniques to reduce data collection complexity in wideband sensing scenarios. This approach is recommended as an alternative to Compressed Sensing (CS) techniques for wideband spectral occupancy estimation, which may be difficult to utilize in many practical congested scenarios where compliance monitoring is required. Next, a low€“cost computational approach to online randomized temporal sensing deployment is presented for characterization of temporal spectrum occupancy in cognitive radio scenarios. The random sensing approach is demonstrated and its performance is compared to CS€“based approach for occupancy estimation. A novel frame€“based sampling inversion technique is then presented for cases when it is necessary to track the temporal behaviour of individual CRs or CR networks. Parameters from randomly sampled Physical Layer Convergence Protocol (PLCP) data frames are used to reconstruct occupancy statistics, taking account of missed frames due to sampling design, sensor limitations and frame errors. Finally, investigations into the use of distributed and mobile spectrum sensing to collect spatial diversity to improve the above techniques are presented, for several common monitoring tasks in spectrum enforcement. Specifically, focus is upon techniques for achieving consensus in dynamic topologies such as in mobile sensing scenarios.

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.

This thesis examines the implementation, enforcement and evolution of IP laws and regulations in the Hashemite Kingdom of Jordan. The period of interest includes the last decade of the twentieth century and the first decade of the twenty first century, with emphasis on the role played by Free Trade Agreements struck between Jordan and the United States, the European Union, and Jordan’s accession to the World Trade Organization. This thesis also examines the enforcement of the current set of IP laws in Jordan, and looks at their social and economic compatibility with the Jordanian societal norms and economic realities. This thesis argues that Jordanian IP laws lack a meaningful social and economic texture, and have failed to be evenly enforced in Jordan, essentially because they do not fit the Jordanian culture and are not compatible with Jordan’s economic stage of development. Additionally, the thesis argues that IP laws have had insignificant economic impact on the Jordanian economy as the majority of technologies used in Jordan, and the majority of foreign direct investments attracted to Jordan, are not IP related. Finally, the thesis argues that the current Jordanian enforcement model, which is built on coercion by donor countries, is serving the interests of foreign companies to the exclusion of the local citizens, and will not, in the long run, produce an enforcement model based on self-regulation by Jordanians, themselves. The laws, therefore, are unable to produce tangible results for the Jordanian people, or help meet their economic interests. The last part of the thesis deals with recommendations and suggestions aimed at creating an integrated approach to the adoption of IP policies.