Business Commons^™

Southern States Chemical Inc., Final Order Granting Defendants' Summary Judgment, Alice D. Bonner

Georgia Business Court Opinions

No abstract provided.

Evaluation Of Animal-Based Indicators To Be Used In A Welfare Assessment Protocol For Sheep, Susan E. Richmond, Françoise Wemelsfelder, Ina Beltran De Heredia, Roberto Ruiz, Elisabetta Canali, Cathy M. Dwyer

Farm Animal Welfare Collection

Sheep are managed under a variety of different environments (continually outdoors, partially outdoors with seasonal or diurnal variation, continuously indoors) and for different purposes, which makes assessing welfare challenging. This diversity means that resource-based indicators are not particularly useful and, thus, a welfare assessment scheme for sheep, focusing on animal-based indicators, was developed. We focus specifically on ewes, as the most numerous group of sheep present on farm, although many of the indicators may also have relevance to adult male sheep. Using the Welfare Quality® framework of four Principles and 12 Criteria, we considered the validity, reliability, and feasibility of …

Students' Perceptions Of Interactive Technology As A Learning Tool In Legal Studies Courses, Cristen W. Dutcher, Sonia J. Toson

Faculty and Research Publications

This article attempts to further the literature on technology in the classroom by performing an initial investigation on an innovative new textbook technology in an undergraduate legal studies course, such as the Legal Environment of Business. First, we discuss the traditional methods of teaching the law at both the law school and undergraduate levels. We also review the history and effectiveness of using technology in law school and legal studies classrooms. Next, we look the use of textbooks in legal education. Then, we introduce LearnSmart, an adaptive and interactive textbook technology and compare it to other electronic texts in the …

The 2007-2009 Financial Crisis: An Erosion Of Ethics - A Case Study, Edward J. Schoen

Rohrer College of Business Faculty Scholarship

This case study examines five dimensions of the 2007-2009 financial crisis in the United States: (1) the devastating effects of the financial crisis on the U.S. economy, including unparalleled unemployment, massive declines in gross domestic product (GDP), and the prolonged mortgage foreclosure crisis; (2) the multiple causes of the financial crisis and panic, such as the housing and bond bubbles, excessive leverage, lax financial regulation, disgraceful banking practices, and abysmal rating agency performance; (3) the extraordinary efforts of the Federal Reserve, the Federal Reserve Bank of New York, and the Department of the Treasury to stem the financial freefall triggered …

Business Vehicles, Vincent Ooi

Research Collection Yong Pung How School Of Law

When one or more individuals decide to start a business, they can select an appropriate business vehicle from a range of options. There are many commercial and legal reasons which may help to determine that choice.Aside from tax considerations, other major issues to consider include:• the limitation of liability if a company or limited liability partnership is used;• the expectations of suppliers and customers;• the ease of administration, including closing down, of an unincorporated business, and• the requirement to publish information such as profits and remuneration in the case of companies

Motives Of Corporate Political Donations: Industry Regulation, Subjective Judgement And The Origins Of Pragmatic And Ideological Corporations, Nicholas M. Harrigan

Research Collection School of Social Sciences

What motivates corporate political action? Are corporations motivated by their own narrow economic self-interest; are they committed to pursuing larger class interests; or are corporations instruments for status groups to pursue their own agendas? Sociologists have been divided over this question for much of the last century. This paper introduces a novel case - that of Australia - and an extensive dataset of over 1,500 corporations and 7,500 directors. The paper attempts to understand the motives of corporate political action by examining patterns of corporate political donations. Using statistical modelling, supported by qualitative evidence, the paper argues that, in the …

Voluntary Changes In Accounting Principle: Literature Review, Descriptive Data, And Opportunities For Future Research, Marsha B. Keune, Timothy M. Keune, Linda C. Quick

Accounting Faculty Publications

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use …

Identifying Worldviews On Corporate Sustainability: A Content Analysis Of Corporate Sustainability Reports, Nancy E. Landrum, Brian M. Ohsowski

School of Environmental Sustainability: Faculty Publications and Other Works

Companies commonly issue sustainability or corporate social responsibility (CSR) reports. This study seeks to understand worldviews of corporate sustainability, or the corporate message conveyed regarding what sustainability or CSR is and how to enact it. Content analysis of corporate sustainability reports is used to position each company report within stages of corporate sustainability. Results reveal that there are multiple coexisting worldviews of corporate sustainability, but the most dominant worldview is focused on the business case for sustainability, a position anchored in the weak sustainability paradigm. We contend that the business case and weak sustainability advanced in corporate sustainability reports and …

Souza Et Al., Order On Plaintiffs' Motion To Compel, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.

Souza Et Al., Amended Order Granting Defendants' Motion To Dismiss, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.

When Elites Forget Their Duties: The Double-Edged Sword Of Prestigious Directors On Boards, Jana Oehmichen, Daniel Braun, Michael Wolff, Toru Yoshikawa

Research Collection Lee Kong Chian School of Business

Previous research indicates that the performance effect of prestigious directors is ambiguous. Our study addresses this issue by integrating the theoretical lens of board capital and the institutional perspective. We argue that prestigious directors can bring benefits as well as costs. We claim that the emergence of these costs depends on the institutional context, specifically the institutional characteristics of the country's corporate elite circle which is characterized by the elite cohesion and the elite exclusiveness. Our empirical results with a 15-country sample covering the period of 2005 to 2014 provide evidence for the overall existence of a positive performance effect …

Does Ethical Orientation Matter? Determinants Of Public Reaction To Csr Communication, Kyujin Shim, Myojung Chung, Young Kim

Research Collection Lee Kong Chian School Of Business

Employing an experiment study (N = 256), this study examines how individuals ethical orientation (deontology vs. consequentialism) and CSR message frame (normative vs. strategic) influence corporate hypocrisy perception and negative communication intentions toward a given company. Findings demonstrate that deontological ethical orientation and strategic CSR frame induce stronger corporate hypocrisy perception and negative communication intention than do consequential ethical orientation and normative CSR frame. In addition, deontological ethical orientation moderated the effects of CSR frames on negative communication intention toward the company. Implications for both public relations scholarship and practices are discussed.

Uas Investments, Llc Order On Cross Motions For Summary Judgment, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.

Law Library Blog (October 2017): Legal Beagle's Blog Archive, Roger Williams University School Of Law

Law Library Newsletters/Blog

No abstract provided.

Male Immorality: An Evolutionary Account Of Sex Differences In Unethical Negotiation Behavior, Margaret Lee, Marko Pitesa, Madan Pillutla, Stefan Thau

Research Collection Lee Kong Chian School Of Business

Past research finds that men negotiate more unethically than women, others report comparable rates of unethical negotiation behaviors. Based on evolutionary psychology, we predict conditions under which sex differences in unethical negotiation behavior are more versus less pronounced. We theorize that greater levels of unethical behavior among men occur as a consequence of greater male intrasexual competition for mates. This suggests that more male unethical negotiation behavior should primarily emerge in situations associated with intrasexual competition. Using a two-wave survey design, Study 1 found a positive relationship between mating motivation and unethical negotiation behavior for male, but not female employees. …

Cash Versus In-Kind Transfers: Comparative Differences And Individual Best Practices To Benefit Recipient Communities, Sarah Wicker

Senior Honors Theses

This research paper seeks to compare cash and in-kind transfers in the context of foreign poverty aid to determine which transfer style is most beneficial and to evaluate long-term best practices of each kind to more positively benefit the recipient communities. It does this by comparing arguments for and against each transfer model. The first argument discusses the differences in distribution costs between the two models. The second compares the cash transfer’s strong concept of choice with in-kind transfer’s typical style of controlled consumption of goods. The second argument discusses the timing and impact of targeting communities in connection to …

When Feeling Good Feels "Wrong": Avoiding Hedonic Consumption When It Reflects Immoral Character, Stephanie C. Lin, Taly Reich, Tamar A. Kreps

Research Collection Lee Kong Chian School Of Business

In contrast to traditional mood repair motivations, we find that people desire to experience negative emotions in response to moral violations. Therefore, people avoid hedonic consumption after negatively valenced moral content, and feel uncomfortable when negatively valenced moral content is followed by hedonic frivolous content in social media contexts

Materiality Defined: Differing Concepts Of Materiality Can Cause Confusion Among Stakeholders, Michael P. Fabrizius, Sridhar Ramamoorti

Accounting Faculty Publications

Because the term materiality arose within the context of financial reporting and statement assurance, internal auditors have been challenged in adapting or creating a definition that is relevant for themselves and their stakeholders. In the context of financial reporting, materiality is relevant to three stakeholder groups: 1) preparers of financial statements, 2) auditors, and 3) users of financial statements. Although materiality decisions are made by only two of these three groups--preparers and auditors--most internal auditors' conception of materiality likely has a user orientation. The auditor might ask, "How would a reasonably prudent investor react to the magnitude of misstatement (under- …

The Mediating Role Of Work Values In The Relationship Between Islamic Religiosity And Job Performance: Empirical Evidence From Egyptian Public Health Sector, Dr. Maha Ahmed Zaki Dajani, Dr. Mohamed Saad Mohamed

Business Administration

This study attempts to empirically examine the job performance of Egyptian employees working in public health sector from the perspective of Islamic religiosity, when work values play a mediating role; based on cognitive dissonance theory. These relationships were tested within a sample of (400) participants working in ten public hospitals located inside greater Cairo area, only (335) responded, with a response rate of 83.75%. Results revealed that there is a significant positive relationship between Islamic religiosity and the four dimensions of work values (instrumental, cognitive, social/altruistic, and prestige), and there is partial mediation between work values and job performance (task …

Newsroom: Gutoff, Nixon On Puerto Rico 09-28-2017, Katie Warren, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Newsroom: From Farm To School 09-21-2017, Jill Rodrigues, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Communication Or Action? Strategies Fostering Ethical Organizational Conduct And Relational Outcomes, Soojin Kim, Arunima Krishna

Research Collection Lee Kong Chian School of Business

This study investigated the relationships between two public relations strategies, bridging and buffering, and their impact on ethical organizational conduct and relational outcomes. Bridging is a relationship-centric, action-based strategy for problem-solving while buffering is an organization-centric, messaging-based strategy for impression management. In explaining the impact of these two strategies on organizational outcomes, this study examined the role of ethical organizational conduct as a mediator between bridging, buffering, and two relational outcomes. Based on a survey of 105 organizations in Korea, a positive association between bridging strategy and ethical organizational conduct was found, along with paths to relational improvement and conflict …

A Director’S Duty Of Loyalty And The Relevance Of The Company’S Scope Of Business: Cheng Wai Tao V Poon Ka Man Jason, Pearlie M. C. Koh

Research Collection Yong Pung How School Of Law

The Hong Kong Court of Final Appeal has utilised a ‘scope of business’ inquiry to delineate the boundaries of the no-conflict rule for the company director. Such an inquiry is directed at discerning the realistic ability of the company to exploit any particular business opportunity and a strict capacity approach is eschewed, at least where the no-conflict rule is concerned. The decision is premised on a bifurcation between the no-conflict and no-profit rules, suggesting that the tests to determine breach of these fiduciary rules are not necessarily the same, thus permitting a more nuanced consideration of directorial breaches.

Aligning Opioid Prescribing Pathways, Andrea Lai, Outpatient Pharmacy, Haley Pelletier, Suneela Nayak, Stephen Tyzik, Ruth Hanselman

Maine Medical Center

There is a drug epidemic sweeping the State of Maine and it continues to worsen each passing year. In 2017, the Maine legislature passed Public Law Chapter 488 to strengthen the controlled substance prescription monitoring program. An outpatient pharmacy, located in a large acute care hospital, created a performance improvement project to clarify opioid prescription and resolve any non-compliance with Chapter 488.

After a root cause analysis, several KPIs were established to include tracking the number of phone calls made by pharmacists to non-compliant providers to clarify scripts, provide one on one education and ultimately resolve non-compliance. Repeat offenders were …

Does Machiavelli’S The Prince Have Relevant Lessons For Modern High-Tech Managers And Leaders?, Clovia Hamilton

Winthrop Faculty and Staff Publications

When we think of Machiavellian conduct in technology companies, we think of cut-throat, cunning, behaviour. Cut-throat competition in technological innovations can be the barrier to market entry (Lee, 2014). The lean philosophy is that managers and leaders are to strive for the efficient and effective use of resources in order to overcome this barrier and gain competitive advantage. In order for there to be cut throats, there have to be cut-throat technology innovation leaders and managers. What the lean philosophy lacks is guidance on how to achieve an efficient and effective use of resources in a cut-throat competitive environment. The …

Pulte Home Corporation Order On Fourth Party Defendant Construction Materials, Inc's Consolidated Motion To Dismiss Southern Watershapes, Inc.'S Fourth Party Complaint, John J. Goger

Georgia Business Court Opinions

No abstract provided.

Msouth Equity Partners, Lp, Order Denying Defendant's Partial Motion To Dismiss, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.

Internal Audit And Financial Reporting Quality In The Public Sector, Steven M. Desimone

Economics Department Working Papers

Using a unique set of hand-collected data, this study investigates the association of (1) the presence of an Internal Audit Function (IAF) and (2) the use of quality assurance programs for the IAF with financial reporting quality in public sector organizations. Specifically, I examine if the presence of IAFs and the use of quality assessments therein is associated with the presence of financial statement audit reportable conditions and restatements in municipalities in the U.S. Results indicate that both the presence of an IAF and use of external quality programs therein are positively associated with financial statement audit reportable conditions related …

Social Capital Of Directors And Corporate Governance: A Social Network Analysis, Zihan Niu, Christopher C. H. Chen

Research Collection Yong Pung How School Of Law

This Article examines how a director’s social capital might affect his or her behavior, the board’s performance, and corporate governance, as well as the potential normative implications of the director’s social network. We argue that the quality of board performance could be improved where the social network closure within the board is high and there are many non-redundant contacts beyond the board. Network closure can improve trust and collaboration within a board, while external contacts may benefit a company with more diverse sources of information. Moreover, different network positioning leads to the inequality of social capital for directors. With more …

Morris Hardwick Schneider Llc Et Al. Order On Plaintiff Landcastle Title, Llc's Motion For Summary Judgment On Defendant's Counterclaim, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.