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A Covid-Related Fraud At Applied Biosciences Corp: What Are The Lessons?, Scott Jackson, Paul Ordyna, Srinivasan Ragothaman 2022 University of South Dakota

A Covid-Related Fraud At Applied Biosciences Corp: What Are The Lessons?, Scott Jackson, Paul Ordyna, Srinivasan Ragothaman

Mountain Plains Business Conference

No abstract provided.


Unintended Consequences: Impact Of Covid Relief Payments On Families And The Housing Industry, Tami J. Moore, Jared Burgoon 2022 University of Nebraska at Kearney

Unintended Consequences: Impact Of Covid Relief Payments On Families And The Housing Industry, Tami J. Moore, Jared Burgoon

Mountain Plains Business Conference

Proposed as a Panel event exploring the unintended consequences of the Covid Relief Payments made during the pandemic on families, housing, and supply chain.


Nevada Workforce Diversity, Equity, And Inclusion Study 2022, Jan Jones Blackhurst, Becky Harris 2022 Black Fire Innovation

Nevada Workforce Diversity, Equity, And Inclusion Study 2022, Jan Jones Blackhurst, Becky Harris

International Gaming Institute Faculty Publications

Diversity, Equity, and Inclusion (DEI) metrics enable organizations to set concrete goals and self-monitor their performance. In 2021, Nevada’s legislature passed Senate Bill No. 267 (SB267), authorizing the University Nevada, Las Vegas (UNLV) to study DEI benchmarks in the State. The study is designed to produce actionable results capable of informing policy and employer best practices in Nevada. This study was piloted in 2021, with study participation taking place between January 3-April 30, 2022.

The questions in the study were crafted based on DEI public policy considerations as well as metrics for gauging the scope of offerings available to women …


The Implications Of Fraud On Non-Shareholder Stakeholders, Chasen P. Spicer 2022 University of South Carolina - Columbia

The Implications Of Fraud On Non-Shareholder Stakeholders, Chasen P. Spicer

Senior Theses

Popular news outlets such as The New York Times or The Wall Street Journal frequently release articles detailing the financial losses incurred by shareholders of a company that have recently been publicly exposed for their fraudulent activities (Shumsky, 2018; Whitmire, 2005). Given that shareholders are visibly impacted by fraud, it is also reasonable to believe that other stakeholders experience repercussions from the fraudulent activities carried out by the company (Velikonja, 2013). To provide more insight into the implications of fraud incurred by non-shareholder stakeholders, I conduct a case study analysis of HealthSouth’s various fraudulent activities between the years of 1997 …


Purpose Proposals, Jill E. Fisch 2022 University of Pennsylvania Carey Law School

Purpose Proposals, Jill E. Fisch

Faculty Scholarship at Penn Carey Law

Repurposing the corporation is the hot issue in corporate governance. Commentators, investors and increasingly issuers, maintain that corporations should shift their focus from maximizing profits for shareholders to generating value for a more expansive group of stakeholders. Corporations are also being called upon to address societal concerns – from climate change and voting rights to racial justice and wealth inequality.

The shareholder proposal rule, Rule 14a–8, offers one potential tool for repurposing the corporation. This Article describes the introduction of innovative proposals seeking to formalize corporate commitments to stakeholder governance. These “purpose proposals” reflect a new dynamic in the debate …


Comparing The Environmental And Social Factors Of Uk And Us Firms: A Case For Stringent Disclosure Regulation, Jasmine Pybas 2022 The Graduate Center, City University of New York

Comparing The Environmental And Social Factors Of Uk And Us Firms: A Case For Stringent Disclosure Regulation, Jasmine Pybas

Dissertations, Theses, and Capstone Projects

Variation in “good” corporate behavior can be observed across countries. Corporate social re- sponsibility (CSR) can be measured with a quantifiable environmental, social, and governance (ESG) score, which was developed in part from investor demand. ESG scores are popular among investors to make sound, responsible investment decisions and corporations to demonstrate their commitment to sustainable business practices. In a comparison of environmental and social fac- tors of US and UK firms among three industries, the British outperform their American counter- parts. The degree of disclosure regulation by their respective financial authoritative bodies ac- counts for this discrepancy.


Project Khepri: Mining Asteroid Bennu For Water, Erika Frost, Gowtham Boyala, Adam Gremm, Ahmet Gungor, Amirhossein Taghipour, Massimo Biella, Jiawei "Jackson" Qiu, Athip Thirupathi Raj, Arjun Chhabra, Adam Gee, Saanjali Maharaj, Erin Richardson, Julia Empey, Haidar Ali Abdul-Nabi, Lindsay Richards, Ariyaan Talukder, Aaron Groh, Brie Miklaucic, JD Carlson, Kristina Kim, Maverick Cue 2022 Western University

Project Khepri: Mining Asteroid Bennu For Water, Erika Frost, Gowtham Boyala, Adam Gremm, Ahmet Gungor, Amirhossein Taghipour, Massimo Biella, Jiawei "Jackson" Qiu, Athip Thirupathi Raj, Arjun Chhabra, Adam Gee, Saanjali Maharaj, Erin Richardson, Julia Empey, Haidar Ali Abdul-Nabi, Lindsay Richards, Ariyaan Talukder, Aaron Groh, Brie Miklaucic, Jd Carlson, Kristina Kim, Maverick Cue

Undergraduate Student Research Internships Conference

Deep space asteroid mining presents the opportunity for the collection of critical resources required to establish a cis-lunar infrastructure. In specific, the Project Khepri team has focused on the collection of water from asteroid Bennu. This water has the potential to provide a source of clean-energy propellant as well as an essential consumable for humans or agriculture on crewed trips to the Moon or Mars. This would avoid the high costs of launching from Earth - making it a highly desirable element for the future of cis-lunar infrastructure. The OSIRIS-REx mission provided a complete survey of asteroid Bennu and is …


Deshkan Ziibi Conservation Impact Bond Replication, Si Zhe yUAN 2022 Western University

Deshkan Ziibi Conservation Impact Bond Replication, Si Zhe Yuan

Undergraduate Student Research Internships Conference

Description of the work that I did the summer and its respective outcomes.


A Qualitative Look Into Repair Practices, Jumana Labib 2022 Western University

A Qualitative Look Into Repair Practices, Jumana Labib

Undergraduate Student Research Internships Conference

This research poster is based on a working research paper which moves beyond the traditional scope of repair and examines the Right to Repair movement from a smaller, more personal lens by detailing the 6 categorical impediments as dubbed by Dr. Alissa Centivany (design, law, economic/business strategy, material asymmetry, informational asymmetry, and social impediments) have continuously inhibited repair and affected repair practices, which has consequently had larger implications (environmental, economic, social, etc.) on ourselves, our objects, and our world. The poster builds upon my research from last year (see "The Right to Repair: (Re)building a better future"), this time pulling …


Conflicts Of Interest In Decision-Making For The Transportation Of Dangerous Goods By Sea: Perspectives Of Freight-Forwarding Sales People, HSI-KUN CHEN, SHIOU-YU Chen, KUNG-DON YE 2022 Dept. of Shipping and Transportation Management

Conflicts Of Interest In Decision-Making For The Transportation Of Dangerous Goods By Sea: Perspectives Of Freight-Forwarding Sales People, Hsi-Kun Chen, Shiou-Yu Chen, Kung-Don Ye

Journal of Marine Science and Technology

This study develops and investigates an ethical decision-making model to evaluate the major factors-moral sensitivity, moral consensus, desire for power, and desire for money-that influence conflicts of interest in decision-making among ocean-freight-forwarding salespeople. To empirically test this conceptual model, we used a scenario-based questionnaire to collect 139 valid samples and then conducted further analyses using Pearson product-moment correlation coefficients and hierarchical regressions. The results of the preliminary analysis revealed two types of conflicts of interest in decision-making, namely avoidance of negative effects and positive promotion, which were significantly related to moral sensitivity and moral consensus. Advanced regressions partially supported the …


Are All Risks Created Equal? Rethinking The Distinction Between Legal And Business Risk In Corporate Law, Adi Libson, Gideon Parchomovsky 2022 Bar Ilan University Faculty of Law

Are All Risks Created Equal? Rethinking The Distinction Between Legal And Business Risk In Corporate Law, Adi Libson, Gideon Parchomovsky

Faculty Scholarship at Penn Carey Law

Should corporate legal risk be treated similarly to corporate business risks? Currently, the law draws a clear-cut distinction between the two sources of risk, permitting the latter type of risk and banning the former. As a result, fiduciaries are shielded from personal liability in the case of business risk and are entirely exposed to civil and criminal liability that arises from legal risk-taking. As corporate law theorists have underscored, the differential treatment of business and legal risk is highly problematic from the perspective of firms and shareholders. To begin with, legal risk cannot be completely averted or eliminated. More importantly, …


Does Microcredit Reduce Poverty? An Empirical Exploration In India, Aneel Karnani, Seema Sahai 2022 University of Michigan

Does Microcredit Reduce Poverty? An Empirical Exploration In India, Aneel Karnani, Seema Sahai

Markets, Globalization & Development Review

Microcredit has grown dramatically over the last few decades and its supporters have made extravagant promises about its potential impact on reducing poverty. However, much recent research has shown that microcredit has no significant impact on reducing poverty. In this exploratory study we interview 205 clients of for-profit microcredit to better understand the causes of why microcredit has not lived up to its promise. We find the basic problem is that the lending policies of the microcredit organizations are designed to lower the costs and risks, and hence increase the profits of the organization, and are not responsive to the …


Yung Kee: A Roast Goose Chase, Singapore Management University 2022 Singapore Management University

Yung Kee: A Roast Goose Chase, Singapore Management University

Perspectives@SMU

How a Hong Kong culinary landmark emerged stronger following a bitter family feud over succession disputes


Employment Discrimination’S Impact On African American’S Professional And Personal Lives, Trey D. Williams 2022 University of Arkansas, Fayetteville

Employment Discrimination’S Impact On African American’S Professional And Personal Lives, Trey D. Williams

Information Systems Undergraduate Honors Theses

Title VII of the Civil Rights Act of 1964 makes it illegal to discriminate against a person because of their race, color, religion, sex, or national origin. The law also protects individuals from retaliation if they complain about discrimination, participate in an employment discrimination proceeding, or reasonably oppose discrimination. Although Title VII makes discrimination illegal, it is still present in the workplace. The objective of this thesis is to discuss employee discrimination based on race and sex. Specifically, I will analyze the current workplace discrimination against African American men and women as well as the psychological, physiological, and emotional effects …


The Legal And Ethical Environment Of Business, Cristen W. Dutcher 2022 Kennesaw State University

The Legal And Ethical Environment Of Business, Cristen W. Dutcher

KSU Distinguished Course Repository

This course is an introduction of the relationship between law and the business environment. The material includes an overview of the areas of law that are relevant to business, including torts, crimes, contracts, the Constitution, antitrust, real estate, court procedure, government regulation, intellectual property and remedies. The class also addresses ethical issues that may arise in a business’s internal and external activities. Many of these topics will overlap such as computer crime legislation, liability for errors in data or programming for an IT system, or the ethics of revealing information to gain an advantage in business.


The Rise Of Environmental, Social And Corporate Governance Disclosures In The United States And Mandatory Human Rights Due Diligence In Europe: Implications For U.S. Lawyers, Marie-Claude Jean-Baptiste 2022 Cleveland State University

The Rise Of Environmental, Social And Corporate Governance Disclosures In The United States And Mandatory Human Rights Due Diligence In Europe: Implications For U.S. Lawyers, Marie-Claude Jean-Baptiste

The Global Business Law Review

Over the past decade, due in part to the devastating impact of the global financial crisis of 2008 and growing awareness of climate change, the world witnessed increasing interest on the part of society in general, and investors in particular, for responsible business. “Responsible business” is the concept that business should be conducted in a way that 1) does not violate fundamental rights of the people affected by the business activity; 2) does not exacerbate environmental harm; and 3) complies with basic principles of good governance. Society’s interest in responsible business has been reflected in growing pressure on businesses to …


Rule Violation And Time-To-Enforcement In Weak Institutional Environments: A Good Faith Perspective, Jun XIA, Yusi JIANG, Heli WANG, Yuan LI 2022 Singapore Management University

Rule Violation And Time-To-Enforcement In Weak Institutional Environments: A Good Faith Perspective, Jun Xia, Yusi Jiang, Heli Wang, Yuan Li

Research Collection Lee Kong Chian School Of Business

Previous studies on corporate misconduct have focused mainly on preventing misconduct or remedying it after detection, but it remains unclear how misconduct can be effectively detected in the first place once it occurs. We apply the good faith perspective in the context of China, which represents a weak institutional environment, and argue that the ability of culpable leaders to conceal information may delay misconduct disclosure because such ability helps maintain the good faith of regulators. Moreover, we argue that because the regulators have faith in professionals (external auditors, institutional investors, and securities analysts) whose skills are in fact often underdeveloped …


The Influence Of Corporate Social Responsibility Disclosures On Investment Efficiency In The Asian Emerging Markets, Nguyen Vinh Khuong, Fibi Rizki Herdianti, Le Huu Tuan Anh 2022 University of Economics and Law, Vietnam

The Influence Of Corporate Social Responsibility Disclosures On Investment Efficiency In The Asian Emerging Markets, Nguyen Vinh Khuong, Fibi Rizki Herdianti, Le Huu Tuan Anh

The Indonesian Capital Market Review

The aim of the research was to determine the efficiency of investing in companies that report on their corporate social responsibility (CSR) in developing markets. Companies that won the Asia Sustainability Reporting Awards 2020 were chosen for the study. We evaluate the correlation utilizing data from 36 firms from year observations of 2018 to 2020, using modified OLS estimation and regression analysis with modified panel data for heteroskedasticity and/or autocorrelation. In the emerging market, the sample period under examination is quite recent. Research findings show that CSR reporting has a significant negative effect on the company’s investment efficiency (IE) and …


Bus 201: Legal Environment For Business Oer Curation, Erica L. Schiller, Matt Ruen 2022 Grand Valley State University

Bus 201: Legal Environment For Business Oer Curation, Erica L. Schiller, Matt Ruen

Curated OER Collections

This OER curation is an annotated bibliography of prospective OER for the GVSU course BUS 201: Legal Environment for Business.


“Fiscal Trap”, The Case Of Greece, Titos Ritsatos 2022 College of Mount Saint Vincent

“Fiscal Trap”, The Case Of Greece, Titos Ritsatos

Southern University College of Business E-Journal

Present research aims at the introduction of the term “Fiscal Trap” in economic literature, as a comprehensive definition of the economic situation in which any available combination of fiscal-only policy measures (tax increases and austerity measures), would fail to fulfill fiscal targets during periods of recession. Using recent experience from the case of Greece, an ex-post evaluation of adopted policy effectiveness is pursued. Fiscal austerity and increased taxation enforced in Greece during the years 2009-2012, resulted in decreased tax revenues, lower GDP and increased debt-to-GDP ratio. In order to slip away from the vicious cycle generated by austerity and tax …


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