Business Commons^™

Bringing Freud To Fraud: Understanding The State-Of-Mind Of The C-Level Suite/White Collar Offender Through “A-B-C” Analysis, Sridhar Ramamoorti, Daven Morrison, Joseph W. Koletar

Accounting Faculty Publications

In this paper we use a primarily “behavioral lens” (cf. Ramamoorti, 2008; Ramamoorti & Olsen, 2007) to try to understand the state-of-mind and motivations of the C-level suite/white collar offender before, during, and after the perpetration of management fraud. We offer a useful conceptual approach called “A-B-C Analysis” to understand the incidence of fraud from individual and group perspectives, as well as more macro-oriented, cultural/contextual levels. It is our hypothesis that fraud occurs either because of an individual criminal’s calculated/intentional betrayal of trust, a duo or team of “bad boys” who push ethical envelopes, and/or an organizational/social/national culture of passivity, …

Racial Discrimination In Business Transactions, Robert E. Suggs

Robert E. Suggs

When the Supreme Court invalidated a municipal minority business set-aside in City of Richmond v. J.A. Croson Co., it failed to recognize the special circumstances confronting the minority entrepreneur. Contrary to the Court’s own erroneous assertion that “[s]tates and their local subdivisions have many legislative weapons at their disposal both to punish and prevent present [business] discrimination ….” – they do not. Nor can they create effective antidiscrimination remedies as a practical matter. As a result that decision leaves minority business owners vulnerable to discrimination from other business firms but without a remedy. Part I identifies the glaring failure of …

Organizational Values, Social Responsibility, And Corporate Citizenship: The Case Of Nevada State College, Grace S. Thomson

Dr. Grace S. Thomson

Organizational Values, Social Responsibility, and Corporate Citizenship Organizations contribute more than products and services to the society. The generation of jobs, creation of wealth and satisfaction of needs are only a portion of the influence that organizations have in a community. Likewise, organizations are increasingly engaging in social responsible initiatives to respond to the concerns of their various stakeholders (Aguilera, Rupp, Williams, & Ganapathi, 2007). Organizations with a genuine interest for social responsibility and citizenship possess value systems that articulate and integrate these social motives into their corporate strategy (Graber & Kilpatrick, 2008). Higher education institutions in the United States …

Turning A Small Residential Farm Into A Non-Profit Educational Organization, Thomas John Anderson

Agribusiness

This study was undertaken to determine whether Felicity’s Farm could become a non-profit organization for education. In order to determine the feasibility of turning Felicity’s Farm into a non-profit organization, interviews were conducted and financial statements were collected. In addition, a Certificate of Incorporation was completed based on the interview and financial data. It was concluded that Felicity’s Farm could become a non-profit organization; however, better organization of finances, fund-raising and the use of volunteers was recommended.

Legally Speaking--Legal Implications Of Reference Books For Publishers And Consumers, Bryan M. Carson

DLPS Faculty Publications

No abstract provided.

Pb1787-Liability And Agritourism - Implications Of Tennessee's 2009 Legislation, The University Of Tennessee Agricultural Extension Service

Marketing, Finances and Value-Added Agriculture

Agritourism is a growing industry in Tennessee, as farmers seek new enterprises to generate revenue and consumers seek educational and recreational opportunities or farm-fresh products. A combination of agriculture and tourism, agritourism creates opportunities as well as challenges.

Liability is a signifi cant concern for farmers who operate agritourism enterprises. A landowner who opens his or her land to the public faces the risk that he or she could be considered liable if someone is injured while on the property.

Over the last few years, several states have enacted legislation to limit the liability of agritourism operators with regard to …

Sme Exchanges Platforms, Yogendra Sisodia

Yogendra Sisodia

Small & Medium Enterprise Exchange. Global Scenario (LSE-AIM, Luxembourg Stock Exchange). Indian Scenario (OTCEI, Indonext).

A Study Of Current Practice Of Corporate Social Responsibility (Csr) And An Examination Of The Relationship Between Csr And Financial Performance Using Structural Equation Modelling (Sem), Lorraine Sweeney

Doctoral

There has been a significant increase in interest in CSR in recent years (Gulyas, 2009; McGehee et al, 2009) and it is regarded as an important topic for research (Burton and Goldsby, 2009). Not only has this topic received academic attention but it is becoming a mainstream issue for many organisations (Renneboog et al, 2008; Nijof and Brujin, 2008). However, it has been noted that research on CSR in SMEs is quite scant (Burton and Goldsby, 2008; Cilberti et al, 2008). A second area of literature that remains unresolved is the relationship between CSR and financial performance (Park and Lee, …

Firm-Specific Knowledge Resources And Competitive Advantage: The Roles Of Economic- And Relationship-Based Employee Governance Mechanisms, Heli Wang, Jinyu He, Joseph T. Mahoney

Research Collection Lee Kong Chian School Of Business

The resource-based view of the firm emphasizes the role of firm-specific resources, especially firm-specific knowledge resources, in helping a firm to achieve sustainable competitive advantage. However, the deployment of firm-specific knowledge often requires key employees to make specialized human capital investments that are not easily redeployable to other settings. Thus, in the absence of effective safeguards and trust building devices, employees with foresight may be reluctant to make such specialized investments. This study explores both economic- and relationship-based governance mechanisms that might mitigate this underinvestment problem. Effective use of these governance mechanisms enables a firm to obtain greater performance from …

The Illegal-Settlements Myth, David Phillips

David M. Phillips

No abstract provided.

Rational Design Rights Ignorance, David Orozco

David Orozco

No abstract provided.

A Free And Undemocratic Press?, Stephen J. A. Ward

Center for the Study of Ethics in Society Papers

Papers presented for the Center for the Study of Ethics in Society Western Michigan University.

Human Rights Approach To Land Rights In Ethiopia, Belachew M. Fikre

Belachew M Fikre

No abstract provided.

Regulation Of The Otc Derivatives Market: A Regulatory Proposal Of Cds, Erik Welin

WCBT Undergraduate Publications

According to many commentators the credit derivatives and especially CDS have been a leading cause to the development of the current financial crisis. During the last year, policy makers, regulators, and other commentators around the world have therefore focused their attention on how to regulate OTC derivatives and especially CDS.

The purpose of this paper is to analyze some of the proposed regulatory responses to OTC derivatives and especially CDS from an economic point of view. The paper proposes a twofold regulatory response. First it proposes that we return to the old common law rule of "rule against difference contracts". …

Management And Disaster, Eugene Soraghan

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this paper is to determine the effect management has on disaster response and recovery. Specifically, the investigation will determine what management model or methodology seems to produce the greatest effect when preparing for, reacting to, and recovering from a disaster. Any firm with a managerial hierarchy utilizes some methodology or model to organize and oversee its personnel and operations, even if this model may not be consciously recognized by the organization, escape a direct association with a theory, or lack a proper name. While these models may prove effective at internal regulation and profit realization, they consistently …

Origins And Resolution Of Financial Crises: Lessons From The Current And Northern European Crises, Finn Ostrup, Lars Oxelheim, Clas Wihlborg

Business Faculty Articles and Research

Since July 2007, the world economy has experienced a severe financial crisis that originated in the U.S. housing market. Subsequently, the crisis has spread to financial sectors in European and Asian economies and led to a severe worldwide recession. The existing literature on financial crises rarely distinguishes between factors that create the original strain on the financial sector and factors that explain why these strains lead to system-wide contagion and a possible credit crunch. Most of the literature on financial crises refers to factors that cause an original disruption in the financial system. We argue that a financial crisis with …

Faculty Ethics Unveiled: Scholarship--Et Tu, Brute?, Susan R. Madsen, James Davis

Susan R. Madsen

Little actual research has been conducted to explore the ethics of the faculty of higher education. A review of the literature has discovered four primary categories of faculty ethics, which include scholarship, teaching, service, and professional (e.g., consulting, treatment of colleagues and peers). This paper will focus on the scholarship category and includes research (e.g., authorship, conflicts of interest, plagiarism/citing-including self-plagiarism, ethical approval, research design, redundant publications, misconduct, accuracy, personal criticism of others) and review of other's work as a reviewer or editor (e.g., unbiased, speed/timeliness, accuracy, responsibility, objectivity, confidentiality, conflicts of interest). The purpose of this paper is to …

Examining The Inseparability Of Enterprise And Strategy Discourse, Brendan O'Rourke

Conference papers

Small owner-managed firms are an interesting site in which to examine the deployment of strategy discourse. On the one hand, small firms offer a location where the holistic nature of strategy (Clegg et al., 2004:24; Liedtka, 1998:122; Lilley,2001: 75) is more likely to feature in daily practice On the other hand, owner-managed firms lack a key reason for the original emergence of the strategy discourse i.e. strategy as a discourse of accountability by professional managers to shareholders (Knights & Morgan, 1991). Small firm owner-managers are the ideological heroes of the enterprise discourse (Carr, 2000:101). This work looks at how owner-managers …

Color As A Source Of Brand Differentiation: Can It Be Defended?, Byron W. Keating, T. R. Coltman

Dr Byron W. Keating

Savvy marketers have long sought to exploit the psychological effects of color to differentiate their brands and create competitive advantage: IBM Blue, Coca- Cola Red, and BP Green. These are not new colors but well-known brand colors. While changes in international trademark law over the past decade paved the way for marketers to seek protection for a color associated with a brand, this case demonstrates some important challenges in defending such trademarks.

In Pursuit Of A Sustainable Supply Chain: Insights From Westpac Banking Corporation, Byron Keating, Ali Quazi, Anton Kriz, Tim Coltman

Dr Byron W. Keating

Purpose – The aim of this paper is to provide clues to industry and academia on how best to approach the challenge of developing a sustainable supply chain. Design/methodology/approach – A case study was undertaken of the Westpac Banking Corporation – one of the world's most socially responsible banks – to examine how they approached the challenge of managing corporate social responsibility (CSR) in their supply chain. Findings – This paper highlights some of the challenges and opportunities associated with extending corporate governance beyond the firm boundary. Specific attention is given to a discussion of assessment and governance tools. Research …

Legal And Ethical Implications Of Employee Location Monitoring, Gundars Kaupins, Robert Minch

Robert P. Minch

Location technologies allow employers to monitor the location of employees. The technologies range from global positioning systems able to determine outdoor locations worldwide to sensor networks able to determine locations within buildings. Few international laws and no American laws directly address location monitoring. International privacy laws, the Electronic Communications Privacy Act, the USA Patriot Act and other laws involving Internet and e-mail monitoring might provide the pattern for future location monitoring legislation. Ethical considerations such as privacy, accuracy, inconsistency, security, and reputation also may affect future legislation. In writing corporate policies governing location monitoring, the employer’s business interests may outweigh …

التذبذبات في أسعار النفط الخام العالمية وأثرها على الميزانية العراقية, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

A Survey Of The Oversight Of External Auditors Through The Lenses Of Audit Committee Chairmen, See Liang Foo, Luck Pia Ng, Kwong Sin Leong, Yang Hoong Pang

Research Collection School Of Accountancy

No abstract provided.

Middletown Loses Childrens Science Center, Melanie Shapiro Esq, Donna M. Hughes Dr.

Donna M. Hughes

Data Mining To Identify Quality Of Care Factors Associated With Liability Claims And Risk Management Strategies In Florida Nursing Homes, Ernande Fortune

Graduate Student Dissertations, Theses, Capstones, and Portfolios

The challenges facing the nursing home industry are increasingly important to the population of the United States. As the population grows older, the number of people that will require services from a nursing home will increase. In today's environment the nursing home business is facing many challenges that will define the future of the industry. Among them is the plaintiff attorney lawsuit against nursing homes, rising liability costs and vulnerability to lawsuits. A reduction in liability claims should allow nursing homes in Florida to remain solvent and stay in business to take care of those who cannot take care of …

Bankruptcy Phobia, David A. Skeel Jr.

All Faculty Scholarship

As the recent economic crisis has unfolded, bankruptcy has offered possible solutions at several key junctures. The first of these solutions, often referred to as mortgage modification, was geared toward homeowners who faced the loss of their homes in the months—now several years—since the start of the subprime crisis On the corporate side, Chapter 11 was an obvious alternative when large nonbank financial institutions like Bear Stearns and AIG stumbled in 2008. But regulators repeatedly balked, and the one exception to the avoidance of bankruptcy at all costs—Lehman Brothers—was anomalous. This aversion to bankruptcy, which seems to pervade all sides …

Cv July 2009, Byron W. Keating

Dr Byron W. Keating

No abstract provided.

Corporate Social Responsibility : Have Corporations Become More Socially Responsible?, Robin Stanley Snell

Conference on “Improving the Human Destiny"

No abstract provided.

Alleviating Poverty Through Profitable Partnerships: Globalization, Markets And Economic Well-Being, Patricia Werhane, Scott Kelley, Laura Hartman, Dennis Moberg

Scott Kelley

In this book, the authors approach poverty alleviation from an atypical perspective. The thesis is that poverty can be reduced, if not eradicated, both locally and globally, but this will occur only if we change our shared narratives about global free enterprise, and only if we recalibrate our mindsets regarding how poverty issues are most effectively addressed. They argue that poverty amelioration cannot be effected by the traditional means employed during the last century—foreign aid from developed nations and/or from non-profit international organizations. Rather, the authors present evidence which demonstrates that a mindset embracing initiatives developed by global corporations in …

Ethics, Evidence And International Debt, Julie A. Nelson

Economics Faculty Publication Series

The assumption that contracts are largely impersonal, rational, voluntary agreements drawn up between self-interested individual agents is a convenient fiction, necessary for analysis using conventional economic methods. Papers prepared for a recent conference on ethics and international debt were shaped by just such an assumption. The adequacy of this approach is, however, challenged by evidence about who is affected by international debt, how contracts are actually made and followed, the behavior of actors in financial markets, and the motivations of scholars themselves. This essay uses insights from feminist and relational scholarship from several disciplines to analyze the reasons for this …