Business Commons^™

The Public’S Companies, Andrew K. Jennings

Fordham Journal of Corporate & Financial Law

This Essay uses a series of survey studies to consider how public understandings of public and private companies map into urgent debates over the role of the corporation in American society. Does a social-media company, for example, owe it to its users to follow the free-speech principles embodied in the First Amendment? May corporate managers pursue environmental, social, and governance (“ESG”) policies that could reduce short-term or long-term profits? How should companies respond to political pushback against their approaches to free expression or ESG?

The studies’ results are consistent with understandings that both public and private companies have greater public …

Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola

Engaged Management ReView

As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …

Ensuring Responsible And Transparent Use Of Generative Ai In Extension, Paul A. Hill, Lendel K. Narine

The Journal of Extension

Generative artificial intelligence (AI) systems capable of generating human-like text, images, and ideas from existing data based on user-defined prompts, will inevitably impact Extension, including increasing efficiency, productivity, and performing tasks previously exclusive to humans. There are ethical and risk-related considerations surrounding the use of generative AI, including concerns about bias and unintended consequences. It is important for Extension to consider these implications and take steps to ensure that generative AI is used in a responsible and transparent manner. Extension must ensure that educators and staff have the necessary knowledge and skills to effectively utilize and integrate this technology.

The Influence Of Environmental Tax And Technology On Different Air Pollution Emissions In Oecd Countries, Malak Ali Assaf

BAU Journal - Creative Sustainable Development

Although countries continuously employ taxation and technological measures to control air pollution in the Organization for Economic Co-operation and Development, the results of these practices should be evaluated to determine whether they reach their intended outcomes. This study used panel autoregressive distributed lag model to establish how environmental taxes and technology affects the emission of air pollutants (nitrogen oxides, Carbon dioxide, and particulate matter 2.5). Using secondary data present in the OECD Database and The World Bank, EViews panel was derived to create 3 model in which each of the three variables would be sufficiently explained by environmental tax, abatement …

Selecting Appropriate Technology For An Effective Online Extension Course, Paul A. Hill, Amanda D. Ali, Emy A. Swadley, Russell O. Goodrich

The Journal of Extension

Technology is a strategic asset in accomplishing the land grant mission. Selecting appropriate technology for Extension program management and delivery is essential to achieving planned outcomes, but can be challenging. This article describes the technology platforms selected by a new, legislatively funded Extension program delivering an online course in a hybrid distance-learning experience. The descriptions and application of these technology platforms will assist Extension professionals in choosing technology suitable for delivery and management of their programs as they plan for impact.

Assessing The Impact Of Supply Chain Management Processes On The Lebanese Industry Of Goods And Services During Times Of Uncertainty, Atef Harb, Mony Trad

Arab Economic and Business Journal

In general and through the three functions of Marketing, Operations and Finance, value for the customer is created. However, firms seldom create this value by themselves. Instead, they rely on a variety of suppliers who provide everything from raw materials to accounting. These suppliers when taken together can be thought of a supply chain. Being so diversified, the Lebanese firms have a huge challenge in setting an efficient supply chain process, thus, the firms and through their professional teams were able to set a detailed list of requirements to be followed to consolidate its data and to manage properly the …

Regulatory Sandboxes Enable Pragmatic Blockchain Regulation, Joshua Durham

Washington Journal of Law, Technology & Arts

Since blockchain technology supports digitally-native money, the centralized chokepoints that governments have traditionally targeted to regulate commerce no longer apply to our (digital) property. However, competent regulation furthers basic public policy goals and should enable responsible innovation of this promising technology. This Article discusses pragmatic policies that enable responsible innovation by cultivating regulatory expertise required to write enforceable rules. Responsible innovation is necessary because unlike the early internet, where programmers could manipulate simple colors and text on webpages, these same individuals can now create financial services applications that manipulate actual money—we are faced with an inescapable reality that more is …

Ro Khanna, Dignity In A Digital Age: Making Tech Work For All Of Us (2022), James W. Gentry

Markets, Globalization & Development Review

No abstract provided.