Business Law, Public Responsibility, and Ethics Commons^™

Patron Activity Monitoring And Privacy Protection, Sam Kome

Library Staff Publications and Research

Library building usage data are weak. Electronic resource usage data are weak. We conduct occasional headcounts and receive sketchy COUNTER reports. These data lack needed specificity and can’t be correlated to each other, e.g.; what resources do the early birds who sit in the north commons use? What if we knew to the minute and foot how many patrons occupied the building and where they sat? What if we also knew the electronic resources those same patrons used whether or not they were in the building? And what if we could perfectly protect their privacy? We can. This presentation will …

Apologetics Without Apology: Arguments For The Existence Of God From Business & Economics, Michael E. Cafferky

Faculty Works

This paper offers the reader ways for the business practitioner to participate in Christian apologetics. Apologetics is defined. The purpose and tasks of apologetics is described. A case is made for the importance of Christian apologetics. Several tactics are introduced that offer potential for the Christian apologist. A matrix describes the potential opportunities to develop Christian apologetics for the context of business and economics. A discussion follows regarding the implications for business scholars and Christian business school curriculum at all levels.

The Importance Of Starting A For-Profit Business As Mission To Advance God’S Kingdom, Hannah M. Mitchell

Senior Honors Theses

All Christians have a duty to advance the Kingdom of God according to Matthew 28:16-20, which tells Christians to, “go and make disciples of all nations” (New International Version). The gospel has not yet reached many areas of the world that Christians could influence if they started a Business as Mission (BAM). A BAM start-up would provide jobs to the surrounding communities and aid in improving the economy. Assisting others by providing jobs and meeting their physical, spiritual, social, and economic needs will empower individuals and allow communities to flourish. Even non-Christians find helping others important, which is seen through …

Critical Pedagogy For Business And Management Undergraduates: Evaluation Of Marketing Information, Ilana Stonebraker, Caitlan Maxwell, Jessica Jerrit

Libraries Faculty and Staff Scholarship and Research

No abstract provided.

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer

Marilyn Fischer

This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer

Marilyn Fischer

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Marilyn Fischer

As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …

Doing Well By Doing Good? The Case Of Magrabi Foundation, Mohammad Saeed Shalaby

Theses and Dissertations

This study aims at empirically investigating the business case of corporate social responsibility for private hospitals. The study attempts to explore the possible monetary and non-monetary business benefits for the Magrabi Hospital, in the Community Outreach Program carried out by the Magrabi Foundation. In addition, the study further attempts to understand the role of these potential benefits, on the deci- sion-making processes of the top executives in private hospitals. The study uses a mixed qualitative and quantitative approach through a three stages process for examining the qualitative and quantitative roles of CSR, as well as the evaluation of the strategic …

How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm

Joseph Castellano

The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of …

The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose

Deborah Archambeault

Communicating results is an integral part of the internal auditor's job, and The IIA's International Standards for the Professional Practice of Internal Auditing recognizes its importance by specifying in Standard 2420 that communications should be "accurate, objective, clear, concise, constructive, complete, and timely." In its 2009 survey. The Biggest Internal Audit Challenges in the Next Five Years, Protiviti, a global consulting firm, ranked communication with management and the audit committee as one of the biggest challenges facing internal auditing through 2012. Their subsequent 2010 Internal Audit Capabilities and Needs Survey identified presentation skills as the top "need to improve" personal …

Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny

Lucian Zelazny

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.

Corporate Social Responsibility: Sexual Exploitation Of Children In The Costa Rican Hotel Tourist Industry, Michelle Flynn Osborne

Doctor of Business Administration (DBA)

According to the 2016 International Labour Organization (ILO), more than 168 million children are forced to labor worldwide, and more than half of these children work in some of the worst forms. Sexual exploitation and human trafficking are classified by the ILO as being some of the worst forms of child labor existing in the twenty-first century. Child labor in the worst forms are more prevalent in developing countries due to poverty and lack of education. The United States Department of State monitors human trafficking and child sexual exploitation through an annual Trafficking in Persons Report (TIP). The 2015 TIP …

Mercy And Business: A Partnership For Catholic University Business Students, Arlene J. Nicholas

Faculty and Staff - Articles & Papers

A university mission that reflects mercy and the Catholic Intellectual Tradition can be integrated into business courses. Critical to this integration is the willingness of students to embrace concepts such as fairness and mercy, as part of their lives beyond academia; that caring for others is inclusive in business and private life. Some examples in management courses include; the protection from harassment or disenfranchisement of any ethnic, economic or lifestyle differences; fairness of applications, interviews and testing, and opportunities for training and promotions. In all business courses, the understanding of cultural dimensions and respect for others are emphasized.

Analyzing The Religious War Of Words Over Climate Change, Nancy E. Landrum, Connor Tomaka, John Mccarthy

School of Environmental Sustainability: Faculty Publications and Other Works

This study examines the websites of two religious organizations representing opposing sides of the religious response toward environmentalism and climate change. This research seeks to understand how each side communicates with followers. Using rhetorical framing analysis, it is shown the religious right advocates a dominion stance and uses a romance genre filled with stories, contrast, spin, appeals to logic, and rhetoric of hope and fear. The religious left advocates a stewardship stance and uses a romance genre filled with stories, appeals to logic, and rhetoric of hope. Cultural cognition theory of risk perception reveals each side subscribes to opposing cultural …

Confusion Codified: Why Trademark Remedies Make No Sense, Mark A. Thurmon

Journal of Intellectual Property Law

No abstract provided.

Understanding Beef As A Business: A Corporate Social Responsibility Analysis Of Chipotle Mexican Grill, Megan Wilford

Honors Projects

This project is a Corporate Social Responsibility Analysis of Chipotle Mexican Grill that seeks to answer the question: has Chipotle adequately and honestly incorporated Corporate Social Responsibility and stakeholder value creation into their beef sourcing? Industrialized beef production has changed the way we live, making meat more accessible and affordable than ever. In order to provide such a large quantity of beef, sacrifices have been made regarding our health, animal wellbeing, and the environment. Chipotle Mexican Grill claims to source their beef differently, patenting the phrase Food with Integrity. Ultimately, this project will determine whether or not Chipotle provides value …

The Ethnographic Method In Csr Research: The Role And Importance Of Methodological Fit, A. Erin Bass, Ivana Milosevec

Marketing and Management Faculty Publications

Corporate social responsibility (CSR) research has burgeoned in the past several decades. Despite significant advances, our review of the literature reveals a problematic gap: We know little about how culture, practices, and interactions shape CSR. On further investigation, we discover that limited research utilizes ethnography to understand CSR, which may provide some explanation for this gap. Thus, the purpose of this article is to illustrate the utility of ethnography for advancing business and society research via a multistage framework that demonstrates how three different types of ethnography may be applied to the exploration of CSR. We specifically focus on the …

College Of Business Dean's Advisory Council On Diversity & Inclusion, Marjorie Williams

Honors Projects

Dean’s Advisory Council on Diversity and Inclusion (DACODI) is compromised of students, faculty, and staff who work together to ensure that the College of Business Administration (CBA) at Bowling Green State University (BGSU) is using best practices for a culture of diversity and inclusion. DACODI creates and evaluates the CBA’s strategic goals and missions related to diversity and inclusion to achieve the best possible business outcomes for students, faculty, staff, and alumni of the CBA.

DACODI was inspired by research done by Catalyst on the better business outcomes produced by gender diverse businesses. To leverage the gender, ethnic, and age …

The Indulgence And Restraint Cultural Dimension: A Cross-Cultural Study Of Mongolia And The United States, Rentsenkhand Enkh-Amgalan

Undergraduate Honors Theses

This research focuses on one of the least studied cultural dimension, “indulgence versus restraint” (IVR) and how it affects consumer behavior, international marketing, and global business operations in the U.S. and Mongolia. This project is the first research on IVR in Mongolia since the country is rarely studied and there is no available data for this cultural dimension. Samples of undergraduate business students (as consumers) from both countries were studied through surveys. The findings support that Mongolians and Americans are different regarding the “indulgence” cultural dimension. This paper has a significant contribution to the cross-cultural literature regarding the indulgence cultural …

Corporate Social Responsibility: Implications For Businesses Operating In The United States And The European Union, Kaitlyn Sapp

Honors Scholar Theses

The expectations of what businesses should be responsible for has changed more and more as the consumer consciousness has evolved. For many businesses, especially those in the United States, change in their approach to corporate social responsibility (CSR) is necessary in order to satisfy customers and stay competitive. This paper will discuss and compare the history and current practice of CSR between the United States and the European Union. I find that since the European Union has a history of holding companies to higher CSR standards, European-based companies have an advantage in various consumer markets with growing consciousness. Meanwhile, companies …

Digital Counterfeiting: States Regulation Of Federal, Foreign & Digital, Ralph E. Mckinney, Lawrence P. Shao, Dale H. Shao, Dale C. Rosenblieb Jr.

Ralph E. McKinney

The relatively recent appearance of Internet-based transactions necessitated the develop of digital forms of payment. These payments have evolved into various forms, including digital currency. This paper discusses the regulatory authority and/or lack of authority, of the sovereign States of the United States to regulate the counterfeiting of financial instruments used as currency, including digital currency. Federal and Foreign (non-U.S.) currencies are explicitly examined. Some digital currencies are not regulated or authorized specifically by a government. Can a currency without formal codification from a government be regulated by a State? As financial transactions have shifted historically from various governments' legal …

Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr.

Ralph E. McKinney

The global nature of investing requires a thorough analysis of the firm to determine the strategic viability of the firm for investment purposes. In addition, businesses are being held more accountable for the statements they make and the actions they take concerning their business. Several forensic disciplines have recently emerged that may supply subjective and objective data that can assist investors in making their final investment decisions and determining if ongoing businesses are truly doing what is in the best interest of their shareholders. Another factor influencing the increase forensic analyses of national and multinational corporations is the increase in …

Who Is To Blame? Attribution Theory In The Automotive Industry, Jonathan Edwards

EURēCA: Exhibition of Undergraduate Research and Creative Achievement

Automotive manufacturers have a fiduciary duty to the consumer not only to provide transportation from point A to point B; their duty encompasses much more than that. The manufacturer is expected to design, produce, and market vehicles that protect the driver and passengers from bodily harm in the case of an accident. However, sometimes the manufacturer fails in this duty. When this happens, it is imperative that the manufacturer is clear about where and what went wrong. The manufacturer is expected to find an amicable solution to the problem and implement change where needed. We seek to look at what …

12. Ethics And Leadership, Illinois Mathematics And Science Academy

CORE

In this module, students consider various ethical codes relevant in a position of leadership. By the end of the module, students will be able to differentiate between ethics and morals, examine how ethics and morals play a role in the decision making process, reframe their preconceptions of ethical decisions, and compare ethical and unethical paths to reach a certain goal. This module examines case studies of different ethical scenarios that challenge students to discuss different perspectives and develop their own opinions. Ethical and unethical leaders are also examined through historical and contemporary examples. Specifically, students look at the reasons behind …

Christian Nonprofit Ceos:Ethical Idealism, Relativism, And Motivation, Sharlene Garces Baragona

Dissertations

Strong ethical character and the ability to inspire others form crucial areas for leadership effectiveness, particularly in nonprofits. This study explored the relationship between ethical ideologies (idealism and relativism) and inspirational motivation of Christian nonprofit CEOs affiliated with the Christian Child and Family Services Association. The Ethics Position Questionnaire of Forsyth (1980), the Bass and Avolio (2004) Multifactor Leadership Questionnaire Leader Form (5X Short) – Inspirational Motivation, and a demographic questionnaire comprised the 30-item survey for this study. The participants’ responses were collected either online or on paper and were analyzed using Pearson product-moment correlation coefficient. The response rate was …

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

Sarah J Webber

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 …

Public Corruption: Causes, Consequences & Countermeasures, Victor Hartman, Sridhar Ramamoorti

Accounting Faculty Publications

The article discusses the cause and consequences of public corruption in the U.S. It mentions several countermeasures against public corruption which include strengtening the organizational commitment, behaviour, and emphasizing code of ethics. The article also mentions the conflict of interests, challenges on law enforcement, and asset misappropriation.

Myth: Hard Work And Credentials Determine Employment Opportunities

Alev Dudek

Pemco: Corporate Social Responsibility, Frank Estevao Maia, Molham Krayem, Ha Young Shin, Erica Tsai

MICCSR Presentations

No abstract provided.

Pemco: We're A Lot Like You., Margaret Melville, Michael Viramontes, Thomas Stone, Jared Tate

MICCSR Presentations

No abstract provided.