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Crime Futures Market, Adam White 2018 Bowling Green State University

Crime Futures Market, Adam White

Adam White

Responding to the legally guilty is typically presented as a choice between incarceration and rehabilitation.  This paper suggests a third option: preemptive rehabilitation.  The argument presents an innovative institutional approach and a unique moral justification.  The vision is a crime futures market that transfers the risk of potential crime away from undeserving victims and into the portfolios of willing investors.  Instead of taxpayers paying exclusively for prisons, the proposal would allow young adults to sign contracts to not get involved in crime, but pay the award only upon their future success.  Because the contracts represent a future payment they are ...


When Making Money Is More Important Than Saving Lives: Revisiting The Ford Pinto Case, Stuart Strother 2018 Azusa Pacific University

When Making Money Is More Important Than Saving Lives: Revisiting The Ford Pinto Case, Stuart Strother

Journal of International & Interdisciplinary Business Research

Despite a long tradition of ethics training in business colleges, managers commonly make unethical business decisions. This paper reports a five-year study of ethical decision making of business students (n = 192). In an undergraduate microeconomics course, students were presented with financial data from the infamous Ford Pinto case where defective engineering, coupled with unethical management behavior, resulted in a number of fiery fatalities. Facing the decision to repair the cars or pay the estimated costs of lost wrongful death lawsuits, 56.8% of students chose to pay for the deaths. This paper describes the classroom experiment and uses logistic regression ...


Do Bakers Have To Bake Cakes For Same-Sex Weddings?, Donald Roth 2018 Dordt College

Do Bakers Have To Bake Cakes For Same-Sex Weddings?, Donald Roth

Faculty Work Comprehensive List

"As to the underlying issue of whether wedding cakes are something that the government can compel a baker to bake for same-sex couples, well, the jury is still out."

Posting about a recent ruling from the Supreme Court regarding free expression vs. public accommodation from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

https://inallthings.org/do-bakers-have-to-bake-cakes-for-same-sex-weddings/


Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair 2018 University of South Florida St. Petersburg

Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair

St. Mary's Law Journal

Abstract forthcoming


Managing The Risks Of Corporate Fraud: The Evidence From Hong Kong And Singapore, Wai Yee WAN, Christopher C. H. CHEN, Chongwu XIA, Say GOO 2018 Singapore Management University

Managing The Risks Of Corporate Fraud: The Evidence From Hong Kong And Singapore, Wai Yee Wan, Christopher C. H. Chen, Chongwu Xia, Say Goo

Research Collection School Of Law

Since the Asian financialcrisis of 1997, Hong Kong and Singapore have implemented reforms that promote independenceand monitoring competency of the boards of directors of their listed companies.However, with the advent of the financial crisis of 2007/2008, a wave of fraudcases prompts the question as to the effectiveness of these reforms. Analysing asample of 62 listed companies which are found to have committed fraud between2007 and 2014, and comparing against a matched sample of no-fraud companies, wefind that the fraud companies tend to either combine the roles of chairman andchief executive officer (or they are close family members) and ...


An Exploration Of Internal Controls And Their Impact On Employee Fraud In Small Businesses, Kent Lachney 2018 Liberty University

An Exploration Of Internal Controls And Their Impact On Employee Fraud In Small Businesses, Kent Lachney

Doctoral Dissertations and Projects

The purpose of this qualitative study was to gain greater understanding of the current practices of the internal control systems of small businesses and to explore the effectiveness of their systems in comparison with anti-fraud activities recommended by forensic accountants. The researcher selected five small businesses that were members of the Central Louisiana Regional Chamber of Commerce and had fewer than 100 employees. The researcher interviewed the owners and/or managers of the businesses, reviewed and analyzed company documentation, interpreted data, made observations, and offered recommendations. The researcher asked each participant to respond to questions related to the five elements ...


Next Generation Protocol: Innovating A Resilient Future, Andrew Steven Rudnick, Jamie Cannady, Joe Decesaro, Juan A. Ortiz Salazar 2018 California Polytechnic State University, San Luis Obispo

Next Generation Protocol: Innovating A Resilient Future, Andrew Steven Rudnick, Jamie Cannady, Joe Decesaro, Juan A. Ortiz Salazar

Materials Engineering

Conventional practices do not account for product life beyond end-of-sale – these practices are not sustainable. We have developed an end-of-life protocol that includes a metric that we call the Recovery Rating. The objectives of this Next Generation Protocol, beyond supporting the United Nations’ Sustainable Development Goals, are to encourage the production of goods designed for recovery and to promote the collaboration between consumers, the public, and the private sector to recover goods at their end-of-life. The Recovery Rating that we propose evaluates and quantifies recovery potential of products. The Recovery Rating, which is normed against embodied energy from the Cambridge ...


The Wall Street Gap: A Theoretical Analysis Of Company Valuation Discrepancy, Peter Twomey 2018 University of San Diego

The Wall Street Gap: A Theoretical Analysis Of Company Valuation Discrepancy, Peter Twomey

Undergraduate Economic Review

Examination of prior research suggests that affiliated sell-side analysts are subject to conflicts of interest that cause them to issue optimistically biased stock recommendations for investment banking clients. Using a sample of public technology companies, I find that analysts have a theoretical discrepancy of up to 26% when valuing companies using a discounted cash flow model, and a 19-22% theoretical discrepancy when using comparable company analysis. I showcase how conventional valuation methodologies can allow sell-side analysts significant leeway that can be used to further unethical agendas and draw conclusions around the usefulness of regulatory intervention in the financial services industry.


A Close Look At Audit Standards And Best Practices How To Validate The Existence Of An Asset, Luis Lebron 2018 La Salle University

A Close Look At Audit Standards And Best Practices How To Validate The Existence Of An Asset, Luis Lebron

Economic Crime Forensics Capstones

A comparative analysis will be conducted seeking to identify how to obtain sufficient evidence to determine the existence of an asset within an organization during an independent audit. The external auditor is often regarded as the “gatekeeper” of the financial markets which has a fiduciary duty to its clients. (Choy, Fields, & King, 2008) Accounting firms are required by operation of law to act in an ethical manner and have a social responsibility to protect the interest of the public. However, there exists an ongoing issue in the performance of audits by larger firms. In a recent study conducted by the ...


Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams 2018 University of Sheffield

Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams

Colin C Williams

1.          Introduction
The aim of this study is to review the range of preventative approaches for tackling undeclared work available to Member States, and to focus upon two types of preventative measure, namely service vouchers and the use of awareness raising campaigns.
2.          Rationales for a preventative approach
·       The rationale for a preventative approach is to shift away from resolving problems after they have occurred towards preventing non-compliance in the first place.
·       Article 1 of Decision (EU) 2016/3441, establishing the Platform, explicitly encourages such a preventative approach. It states that ‘”tackling”, in relation to undeclared work, means preventing, deterring ...


Universal Basic Income In The United States, Madison Ashworth 2018 University of Wyoming

Universal Basic Income In The United States, Madison Ashworth

Honors Theses AY 17/18

Technological advances in digitalization and automation have begun to change the labor market in the United States. Automation is expected to replace a percentage of low and middle-income jobs in the United States. The changes in the labor market are predicted to result in job loss and displacement, increased inequality, and lower consumer demand. The social insurance programs currently employed in the United States are ill equipped to handle the changes in the labor market. This paper examines the effects of replacing unemployment benefits currently funded by states with a federally funded universal basic income. Existing and proposed basic income ...


Oral History Conversation With Mark Berger, Jack Turner 2018 University of San Diego

Oral History Conversation With Mark Berger, Jack Turner

Philosophy 332: Business Ethics

No abstract provided.


#Readyforrio: How A Revised Rule 40 Impacted Sponsorship At The 2016 Summer Olympics, Anthony Carson 2018 University of South Carolina - Columbia

#Readyforrio: How A Revised Rule 40 Impacted Sponsorship At The 2016 Summer Olympics, Anthony Carson

Senior Theses

When planning and executing the Olympic Games, a premier event in modern sport, the International Olympic Committee (IOC) relies heavily on sponsorship revenue from their official sponsors. “Worldwide Olympic Partners,” the top 11 sponsors of the 2016 Olympics, had exclusive rights during the Olympic cycle from 2013-2016.

With the purchase of these expensive sponsorship deals, brands are looking to capitalize on the “glow” of the Olympics, and use excusive Olympic intellectual property to make ties from their brand to the Games. In order to make these sponsorship deals more valuable, the IOC has historically provided official partners with added exclusivity ...


Win In India: An Analysis Of Market Entry Strategy Into India’S Food And Beverage Industry, Grayson Greer 2018 University of Arkansas, Fayetteville

Win In India: An Analysis Of Market Entry Strategy Into India’S Food And Beverage Industry, Grayson Greer

Finance Undergraduate Honors Theses

The purpose of this thesis is to examine four different modes of entry when selecting a market entry strategy in an emerging market and learn how to succeed in the world’s largest growing market, India. The introduction chapter discusses the development of international business and why companies choose to expand internationally, honing in on market entry selection in emerging markets. Market entry strategy is broken down into two primary components: county or market selection and mode of entry. Chapter two introduces India as the emerging superpower of the 21st century and conducts both a PESTEL and Porters Five Forces ...


Concussion Protocols For Youth Sport In Tennessee, Corinne C. Oliphant 2018 University of Tennessee Knoxville

Concussion Protocols For Youth Sport In Tennessee, Corinne C. Oliphant

University of Tennessee Honors Thesis Projects

No abstract provided.


The United Nations Global Compact In México: Evaluation Of Corporate Social Responsibility Reporting, Magaly Preciado 2018 Clark University

The United Nations Global Compact In México: Evaluation Of Corporate Social Responsibility Reporting, Magaly Preciado

International Development, Community and Environment (IDCE)

The United Nations Global Compact (UNGC) is the world’s largest corporate responsibility platform. It is based on Ten Principles related to Human Rights, Labor Standards, Environment, and Anticorruption commitments that companies can voluntarily adhere to. The UNGC has been celebrated for bridging the Sustainable Development Goals to the private sector and for promoting Corporate Social Responsibility (CSR) among businesses. It has also been criticized for its lack of supervision and enforcement mechanisms. The signatories of the Compact are required to submit an annual report to the UN (Communication on Progress) but this is not evaluated in any form.

In ...


Ponzi Schemes And The Awareness Of South Carolina Students To Financial Fraud, John Michael Williams, Sara Strauch, Drew Duncan 2018 University of South Carolina

Ponzi Schemes And The Awareness Of South Carolina Students To Financial Fraud, John Michael Williams, Sara Strauch, Drew Duncan

Senior Theses

Ponzi schemes have continued to grow since the 1920s when Charles Ponzi conducted the first successful Ponzi scheme. Since then, technology has advanced which can help fraudulent investors obtain money easier, but legislation has also improved in order to try to find these investors and stop them before they take large amounts of money from innocent individuals. Since Ponzi schemes have been around for almost 100 years now, there is a lot of research available to explain to investors what Ponzi schemes are and how to spot one before you invest in it. However, even though all of this research ...


China's Anti-Corruption Crackdown And The Foreign Corrupt Practices Act, Daniel C.K. Chow 2018 Ohio State University Moritz College of Law

China's Anti-Corruption Crackdown And The Foreign Corrupt Practices Act, Daniel C.K. Chow

Texas A&M Law Review

China’s highly publicized crackdown on corruption may affect the type and number of cases in China that arise under the Foreign Corrupt Practices Act (“FCPA”), but it should not be assumed that the crackdown will necessarily lead to fewer FCPA prosecutions. Although there is some overlap of the goals of China’s corruption crackdown and the goals of the FCPA, China’s crackdown also serves important goals of the ruling Communist Party. The main goal of the current crackdown is to reinforce the Party’s power by targeting enemies and rivals of the current leadership. The crackdown is not ...


Corporate Governance A Comparative Analysis In India And The Us, Pallak Bhandari 2018 Bryant University

Corporate Governance A Comparative Analysis In India And The Us, Pallak Bhandari

Honors Projects in Accounting

My senior capstone project focuses on the importance of transparency and monitoring within corporate governance, especially in India and the US. To understand corporate governance, I studied the different theories and models of corporate governance as well as sustainability reporting. This research discusses the legal and regulatory environment within India and the US, and through a comprehensive study of the regulatory bodies within the two countries, I determined the best practices of corporate governance. I conducted a comparative analysis across India and the US with focus on 13 elements: insider trading, disclosure and certification of financial statements, remuneration disclosure, code ...


Speech Excerpts: Demanding Corporate Responsibility, 2018 University of North Florida

Speech Excerpts: Demanding Corporate Responsibility

Saffy Collection Textual

Excerpt from speeches by Governor Bill Clinton regarding his position on the responsibilities of corporate America to their workers and the country. No date given.


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