Business Commons^™

Walmart's Sustainability Journey: Lee Scott's Founding Vision, Andrew Spicer, Laura Lambdin

Wal-Mart Sustainability Case Project

The first case—“Lee Scott’s Founding Vision”—takes the perspective from the apex of the organization as Walmart’s CEO, Lee Scott, develops and articulates his vision of what Walmart hopes to achieve by pursuing an aggressive sustainability strategy. This case explores the pressures that led Scott to announce the company’s ambitious sustainability goals: achieving zero waste, 100% renewable energy, and selling sustainable products. It also explores the choices made when defining and communicating the scope of the strategy, particularly through an in-depth analysis of his announcement of Walmart’s new goals in his October 2005, “Twenty-First Century Leadership” speech.

Tripartism’S Stress Points Are Showing, Tan K. B. Eugene

Research Collection Yong Pung How School Of Law

SMU Assistant Professor of Law Eugene Tan discussed the implications of the SMRT strike incident and whether tripartism has lost its relevance. Assistant Prof Tan highlighted that there are deep, systemic issues within SMRT, and that the reach of the triapartism is not enough. He also highlighted the need to stamp out discrimination, and said that employers need to review their mindsets towards workers, especially foreign ones, and act ethically, equitably and responsibly given the default imbalance of power in the workplace.

Banks' Survival During The Financial Crisis: The Role Of Regulatory Reporting Quality, Jeffrey Ng, Tjomme O. Rusticus

Research Collection School Of Accountancy

In this paper, we investigate the effect of bank transparency before the crisis on bank stability during the financial crisis that erupted in 2008. Using a large sample of private and public commercial banks in the United States, we find that transparency enhances stability. We use two measures of transparency. We develop a new measure of financial reporting transparency based on loan loss provision estimation errors. We corroborate our findings using a second measure based on the incidence of accounting restatements. We show that lower transparency before the crisis is associated with higher non-performing loans and lower profitability at the …

Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better position to fully utilize the benefits of NOLs generated in prior years. NOL usage is not without peril, however. Corporations should carefully monitor corporate ownership changes to ensure that NOLs are not lost to the NOL trafficking rules. Under the NOL trafficking rules, excessive shareholder turnover triggers substantial NOL limitations. Unfortunately, corporations are not in control of their shareholder turnover, and therefore not in complete …

Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain

Honors Theses - Providence Campus

Nonprofits need to be just as responsible as public corporations. Nonprofit funding agencies have the responsibility for evaluating the organizations they fund to make sure that they are operating with high integrity, maintaining strong internal controls, remaining financially stable, and overall being good stewards of the funds received. This paper will explain the criteria that a funding agency should follow in order to affect this process, as well as how a recipient nonprofit will benefit from following the criteria.

Engaging The Corporate Citizen: Social Challenges, Business Solutions, Singapore Management University

Perspectives@SMU

When he came up with the idea of selling toilets in Cambodia, where more than 60 per cent of the population does not have access to basic sanitation, National Volunteer and Philanthropy Centre chief executive Laurence Lien was laughed at. His detractors told him: "Nobody is going to purchase toilets from you because this is a community that is dependent on (financial) aid. "But tens of thousands of the toilets were sold within the first few months. Speaking at the Africa Singapore Business Forum, Connex, held at Singapore Management University in August 2012, Lien credits the success of the …

The Delimitation Of Corporate Social Responsibility: Upstream, Downstream, And Historic Csr, Judith Schrempf-Stirling

Management Faculty Publications

The dissertation abstract and the reflection commentary present the work of Judith Schrempf. The dissertation examines the latest trends in corporate social responsibility (CSR) and advances a social connection approach to CSR to understand and explain those recent trends. The dissertation abstract provides an overview of the research questions and conclusions of the three-article dissertation. The reflection commentary discusses the author’s views of research process as a junior scholar (see Appendix).

Shareholder Activism And Its Impact On Corporate Behavior; With Special Reference To Australian Ethical's Climate Advocacy Fund, Elias Springer

Independent Study Project (ISP) Collection

Given that the single driving force behind our current myopic markets is their pursuit of maximal profits, there is a dire need for increased shareholder activism to hold these corporations accountable for the social and environmental repercussions of their single-bottom line modus operandi. This study analyzes the effectiveness of shareholder activism as a tool for changing corporate behavior, and makes a more in-depth assessment of the extent to which Australian Ethical’s Climate Advocacy Fund impacts corporate behavior.

The data collected and analyzed from five interviews was used to supplement the data collected through literature review. Two interviews were conducted on …

Managing Expectations: Does The Directors' Duty To Monitor Promise More Than It Can Deliver?, Lisa Fairfax

All Faculty Scholarship

This article grapples with whether we are expecting too much from the duty of oversight. The directors’ oversight duty refers to directors’ responsibility to actively monitor corporate officers, employees, and corporate affairs. Directors breach their oversight duty when officers and employees engage in wrongdoing that causes harm to the corporation and that wrongdoing can be attributed to directors’ failure to monitor. In other words, oversight liability holds directors liable for their failure to act under circumstances where it can be proven that directors should have acted and their actions could have prevented corporate harm.

The significance of directors’ oversight duty …

Conflicted Research: Medical Scientists On The Payroll, Edward J. Schoen, Phil A. Lewis, J. S. Falchek

Rohrer College of Business Faculty Scholarship

No abstract provided.

Slides: What Laundry Can Teach Us: Five Principles For New Business Models, Teju Ravilochan

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Teju Ravilochan, CEO, The Unreasonable Institute

17 slides

Agenda: 2012 Energy Justice Conference And Technology Exposition, University Of Colorado Boulder. Center For Energy & Environmental Security, University Of Colorado Boulder. Colorado European Union Center Of Excellence, University Of Colorado Boulder. Presidents Leadership Institute

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Co-sponsored with the Colorado European Union Center of Excellence and the Presidents Leadership Institute at the University of Colorado Boulder.

The ability to harness energy is fundamental to economic and social development. Worldwide, almost 3 billion people have little or no access to beneficial energy resources for cooking, heating, water sanitation, illumination, transportation, or basic mechanical needs. Energy poverty exacerbates ill health and economic hardship, and reduces educational opportunities, particularly for women and children. Specifically, access to efficient and affordable energy services is a prerequisite for achieving the Millennium Development Goal (MDG) relating to poverty eradication.

In response, the UN …

Slides: Multi-Dimensional Energy Poverty Index (Mepi), Morgan Bazilian

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Dr. Morgan Bazilian, Deputy Director, Joint Institute for Strategic Energy Analysis (JISEA), National Renewable Energy Laboratory (NREL)

8 slides

Slides: Sources Of Electrical Energy For Those Who Are Remote And Poor, Frank Barnes

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Dr. Frank Barnes, Distinguished Professor, Electrical, Computer, and Energy Engineering, University of Colorado

24 slides

Slides: Envirofit: Making The World Fit For Humanity, Jessica Alderman

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Jessica Alderman, Director, ENVIROFIT

15 slides

Slides: Draft Power In Developing Country Agriculture--South Asia, Arjun Makhijani

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Dr. Arjun Makhijani, President, Institute for Energy and Environmental Research (IEER)

13 slides

Slides: The Green Climate Fund: Challenges And Opportunities: Some Thoughts On How The Green Climate Fund Could Close The Energy Justice Gap, Martin Hiller

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Martin Hiller, Director‐General, Renewable Energy and Energy Efficiency Partnership (REEEP), Vienna, Austria

22 slides

Slides: Meeting The Needs Of Women Through Clean Cooking Solutions, Corinne Hart

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Corinne Hart, Program Manager, Gender and Markets, Global Alliance for Clean Cookstoves

20 slides

Slides: Impacts Of Energy Deficits In Cooking, Illumination, Water, Sanitation, And Motive Power, Paul S. Chinowsky

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Dr. Paul Chinowsky, Director, Mortenson Center in Engineering for Developing Communities; Professor, University of Colorado

25 slides

Slides: Nokero: Power To The Powerless, Stephen Katsaros

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Stephen Katsaros, Inventor, Founder, and CEO, Nokero

13 slides

Slides: Appropriate Sustainable Energy Technologies: A Light To The World, Lakshman D. Guruswamy, Jason B. Aamodt, Blake Feamster

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Jason Aamodt, Attorney; Adjunct Professor, University of Tulsa

15 slides

Slides: Unido: Partner For Prosperity, Kandeh K. Yumkella

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Dr. Kandeh Yumkella, Chairman, UN Energy; Director General, United Nations Industrial Development Organization (UNIDO)

16 slides

Slides: Session 3: Decision-Making And The Energy Poor, Andrew Yager

2012 Energy Justice Conference and Technology Exposition (September 17-18)

Presenter: Andrew Yager, United Nations Department of Economic and Social Affairs, Division for Sustainable Development

33 slides

Virtue, Vice, And The Globalization Of World Economies, Stephen Preacher

Faculty Publications and Presentations

This study postulates that the recent world financial crisis, symptomatically manifested in the financial markets, is more fundamentally the result of a systemic disregard for moral constraints. This has occurred at macroeconomic levels within the industrialized nations and has pervaded the global economy. Moral relativism has become the dominant ethical system in society and government, and has undermined the virtuous ideals and self-restraint that foster the benefits of capitalism. Coupled with advances in technology and globalization, the effect of vices such as avarice, irresponsibility, excessive risk tolerance and criminal activities have been exacerbated. Government manipulation and intervention has further served …

Section 5: Business, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Myanmar: Need To Invest Responsibly, Mahdev Mohan, Salil Tripathi, Lan Shiow Tsai

2008 Asian Business & Rule of Law initiative

No abstract provided.

The Impact Of Corruption On Firm Tax Compliance In Transition Economies: Whom Do You Trust?, Anna Alon, Amy M. Hageman

Faculty Publications

Tax compliance is an important issue for governments and the public alike. To meet public needs and fund public mandates, firms around the world are expected to comply with tax laws. Factors that are related to organizational (firm) tax compliance have not been sufficiently examined in the literature. Due to the increasing global influence of transition economies, factors associated with firm tax compliance in transition economies are particularly of interest. Based on a sample of over 5,000 firms from 22 former Soviet Bloc transition economies, we find that higher levels of corruption and higher levels of particularized trust (reliance on …

Roles And Responsibilities Of Corporate Lawyers In The Securities Market In Anglo-American Law (With Implications For Singapore), Wai Yee Wan

Research Collection Yong Pung How School Of Law

No abstract provided.

The Effect Of Arthur Andersen's Demise On Clients' Audit Fees And Auditor Conservatism: International Evidence, Bin Srinidhi, Mahmud Hossain, Chee Yeow Lim

Research Collection School Of Accountancy

Using samples from 12 non-U.S.A. countries, we find that following Arthur Andersen's failure in the United States of America, successor Big-N auditors charged an audit fee premium for ex-Andersen clients compared to existing clients and non-Andersen switch-ins. We show that this audit fee premium is not attributable to the Andersen switch-ins having lower prior earnings quality or lower bargaining power than non-Andersen switch-ins. We also show that ex-Andersen clients exhibit higher earnings quality after the switch than do ongoing clients and other switch-ins. These results suggest that the audit fee premium is attributable to auditor conservatism. Furthermore, we find that …

Acts And Work, Theology Of Work Project, Aaron Kuecker

Theology of Work Project

1. Introduction to Acts
2. The Beginning of God's New World (Acts 1-4)
   • A Community with a Mission (Act 1:6)
   • An Orienting Vocation for the Kingdom of God (Acts 1:8)
   • An Orienting Identity as God's Kingdom Witnesses in Daily Life (Acts 2:1-41)
   • An Orienting Community that Practices the Ways of God's Kingdom (Acts 2:42-47; 4:32-38)
     • The Economics of Radical Generosity (Acts 2:45; 4:34-35)
     • The Holy Spirit Empowers Radical Generosity With Every Kind of Resource (Acts 2:42-47; 4:32-38)
     • A Just Community Is a Witness to the World (Acts 2:47; 6:7)
3. A Clash of Kingdoms: Community and Power (Acts 5-7)
   • Ananias and Sapphira: A …