Business Law, Public Responsibility, and Ethics Commons^™

Revolutionizing Lithium Extraction: Analysis Of Factors Affecting Commercialization Timelines With Insights From The Shale Gas Boom, Bilge Tayyar

CMC Senior Theses

This study draws parallels between Direct Lithium Extraction (DLE) and hydraulic fracturing to highlight the transformative potential of DLE technology in the lithium industry. The comparative analysis supports the hypothesis that DLE might expedite commercialization timelines, similar to the effect hydraulic fracturing has had on traditional shale gas extraction. The study includes a regression analysis to determine the factors affecting the commercialization of conventional lithium brine extraction methods, thereby better understanding the potential changes DLE will create. The regression model, based on data from 11 projects, examines the impact of variables such as temperature range, tax rates, royalty rates, regulatory …

An Analysis Of The Public Participation Processes Employed For An Urban Greenway Project, Maeve O'Connell

Articles

The purpose of this study is to examine the public participation mechanisms employed for a proposed new infrastructure project. Public participation is a core characteristic of a contemporary democratic society as policy makers are increasingly encouraged to engage with citizens for learning and legitimacy. Participation is a loose concept with many forms and interpretations. This study explores the key characteristics of public participation formats, challenges to and the criteria for success. This analysis is then applied to the proposed local infrastructure consultation process. An additional survey is designed and its role in the public participation process is assessed. The processes …

Managing Diversity In A Culturally Fractional World: Review Of Diversity: A Key Idea For Business And Society (2023) By Mustafa F. Özbilgin, Cihat Erbil

Markets, Globalization & Development Review

No abstract provided.

Introduction To International Business, Rajaram Veliyath

KSU Distinguished Course Repository

An introduction to the global business environment, this course examines the discrete and interactive effects of the geographic, historical, sociocultural, political/legal, economic and technological forces that shape business activities across borders and their consequences.

The Role And Impact Of The Communications Department And Investor Relations Functions On The Process Of Privatization, Iulia Erhan

Student Theses and Dissertations

Current market conditions, and the heavy responsibilities placed on publicly traded companies by investors and regulators alike, have led many publicly traded companies to consider going private. The going-private decision, however, involves a complex set of actions and strategies. This paper analyzes the privatization process and the role that the Communication and Investor Relations departments play throughout the transaction. Its initial focus will be on communication with employees, including communication that facilitates the executive team’s decision-making activity related to employee retention. It will be followed by a review of the range of external communications, such as the going-private transaction announcement, …

But Is It Material? A Case Study Evaluating Climate Risk’S Place In Financial Disclosures, Matilda Lindberg

Student Theses and Dissertations

The year of 2022 highlighted the importance of understanding how Environment, Social, and Governance (hereafter, ESG) factors impact investors. By the end of 2021, 37.8 trillion USD had been invested in ESG funds, a number expected to grow to $53 trillion by the end of 2025. Despite this bullish projection, controversy has grown about the “materiality” of ESG factors, especially climate risks, as defined by the Securities and Exchange Commission (hereafter, SEC). On March 21, 2022, the SEC proposed rules to enhance the standardization of climate- related disclosures (hereafter The Proposal) to promote consistent, comparable, and reliable information for investors …

Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde

Honors College Theses

This study seeks to explore the expectation gap Georgia Southern University business and non-business majors have toward the work of an auditor. This study aims to assess the understanding of Auditors' responsibility for preventing and detecting fraud. This study will help assess the roles of an auditor, a forensic accountant, and management in fraud detection and prevention. The study will also highlight the importance of equipping students with accounting knowledge relevant to the business environment. The research for the study is conducted through a survey questionnaire and interpreted with Excel software. The hypothesis is that students that are majoring in …

The Power Of Algorithms And Big Data: A Marketing Perspective On Consumer Manipulation In Business, Jordan C'Rene Reuille-Dupont

University Honors Theses

In marketing, predictive analytics molds big data into tools that can create demographics, target pleasurable neuromodulator chemicals like dopamine, and influence individual and societal behavior patterns. Professionals and scholars alike can use machine-based computation to transform big data into usable knowledge that accurately represents and tracks human behavior. In the past couple of decades this has led to the acceleration of the attention economy and has fueled the age of information. It has pushed countries to not only enforce new laws and regulations, but also race to secure control over data science technologies. The research for this thesis will ultimately …

Disclosure Procedure, Andrew K. Jennings

Faculty Articles

Securities disclosure is a human process. Each year, public companies collectively spend over fifteen million hours producing disclosures that undergird an equities market with tens of trillions in market capitalization. The procedures they follow in doing so affect whether their disclosures contain misstatements or omissions—errors that can cause trading losses for investors, and litigation for issuers. Yet despite the importance of the disclosures that firms produce, the literature says little about how they do it, including whether they are spending too much, too little, or just enough on their disclosure procedures. To fill that gap, this Article uses original surveys …

Swipe Right Into A Disciplinary Hearing: How The Use Of Dating Apps Could Earn An Attorney More Than A Bad First Date, Zachary S. Aman

Catholic University Journal of Law and Technology

The Model Rules of Professional Conduct seek to police the conduct of attorneys. Each jurisdiction adopts its own rules of professional conduct to apply to the attorneys licensed within it. Notably, the model rules prohibit any sexual relationship between the attorney and client unless that relationship precedes the attorney-client relationship. Traditionally, defining a "sexual relationship" was simple, particularly if the attorney and client engaged in sexual intercourse. The introduction of dating apps, however, has blurred the line.

This article outlines the inherent risks of attorneys using dating apps at a time when most newly-licensed attorneys make up the majority of …

Corporate Foreign Policy In War, Kishanthi Parella

Scholarly Articles

On February 24, 2022, Russian troops invaded Ukraine. Over a year later, the war has claimed tens of thousands of lives and led to the displacement of millions. In Spring 2023, both Ukrainian and Russian forces prepared new offensives, while the United States committed to providing Ukraine with military tanks—a move that Russian officials had previously warned would constitute direct involvement in the war. While countries debated how to respond, we also witnessed the privatization of foreign policy as hundreds of companies around the world similarly sought to assist Ukraine or punish Russia using the tools of national foreign policy—humanitarian …

The Public’S Companies, Andrew K. Jennings

Faculty Articles

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 …

Doing Good: Navigating The Csr Maze In India – Review Of Book By Meena Raghunathan, Ruchi Tewari, Aatman Shukla

Markets, Globalization & Development Review

No abstract provided.

Doing Well By Doing Good: Analyzing The Dynamics And Effectiveness Of Corporate Engagement, Gillian Meyers

Independent Study Project (ISP) Collection

Sustainable investing and corporate climate action have grown exponentially in the last decade, generating a simultaneous need for customers, investors, and policymakers to determine when companies are genuinely achieving positive impact related to environmental, social, and corporate governance (ESG) factors. As a result, investors are increasingly employing ESG engagement, which typically takes the form of direct communication with holdings to determine and positively shape their impacts on their stakeholders. In this paper, I explore the reasoning for conducting ESG engagement and refute arguments against it. I fill an existing research gap by analyzing the benefits of ESG engagement to both …

A Qualitative Look Into Repair Practices, Jumana Labib

Undergraduate Student Research Internships Conference

This research poster is based on a working research paper which moves beyond the traditional scope of repair and examines the Right to Repair movement from a smaller, more personal lens by detailing the 6 categorical impediments as dubbed by Dr. Alissa Centivany (design, law, economic/business strategy, material asymmetry, informational asymmetry, and social impediments) have continuously inhibited repair and affected repair practices, which has consequently had larger implications (environmental, economic, social, etc.) on ourselves, our objects, and our world. The poster builds upon my research from last year (see "The Right to Repair: (Re)building a better future"), this time pulling …

Conflicts Of Interest In Decision-Making For The Transportation Of Dangerous Goods By Sea: Perspectives Of Freight-Forwarding Sales People, Hsi-Kun Chen, Shiou-Yu Chen, Kung-Don Ye

Journal of Marine Science and Technology

This study develops and investigates an ethical decision-making model to evaluate the major factors-moral sensitivity, moral consensus, desire for power, and desire for money-that influence conflicts of interest in decision-making among ocean-freight-forwarding salespeople. To empirically test this conceptual model, we used a scenario-based questionnaire to collect 139 valid samples and then conducted further analyses using Pearson product-moment correlation coefficients and hierarchical regressions. The results of the preliminary analysis revealed two types of conflicts of interest in decision-making, namely avoidance of negative effects and positive promotion, which were significantly related to moral sensitivity and moral consensus. Advanced regressions partially supported the …

“Fiscal Trap”, The Case Of Greece, Titos Ritsatos

Southern University College of Business E-Journal

Present research aims at the introduction of the term “Fiscal Trap” in economic literature, as a comprehensive definition of the economic situation in which any available combination of fiscal-only policy measures (tax increases and austerity measures), would fail to fulfill fiscal targets during periods of recession. Using recent experience from the case of Greece, an ex-post evaluation of adopted policy effectiveness is pursued. Fiscal austerity and increased taxation enforced in Greece during the years 2009-2012, resulted in decreased tax revenues, lower GDP and increased debt-to-GDP ratio. In order to slip away from the vicious cycle generated by austerity and tax …

The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards

Southern University College of Business E-Journal

While the original framework by Arthur Laffer focused on tax rates and the resulting revenue from such taxation, the Laffer curve has been applied to other studies in behavior as well. This paper details evidence of a Laffer curve in Iraq with respect to terrorist violence and Iraqi public support of that violence against the U.S.-led coalition forces. As insurgents began killing more Iraqi citizens in their attacks on U.S.-led forces, the increased lethality caused initial support of such violence to erode. As a result, the high-level terrorist hierarchy has suggested that its operatives reduce lethality and indiscriminate bombings.

Michigan Case Puts Chink In Higher Education Admission Standards, Albert D. Clark

Southern University College of Business E-Journal

This paper examines the recent April 2014 decision by the U.S. Supreme Court supporting the state of Michigan’s constitutional amendment banning the use of race as an affirmative action tool in selecting admissions to the state’s public universities. The 6-2 ruling in the case of Schuette v. Coalition to Defend Affirmative Action has been hailed by some as a major step in the unraveling of the policy of Affirmative Action on a permanent basis.

Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya

Jurnal Akuntansi dan Keuangan Indonesia

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …

Will The New State Laws On Fairness In Female Athletics And The Politics Of Transgender Athletes Create A New Sports Exception Under Title Ix?, Albert D. Clark

Southern University College of Business E-Journal

In the Summer of 2021, many states across the nation entered into a cultural, social, and legal war pitting the rights of female athletes against those of transgender athletes. Louisiana Governor John Bell Edwards vetoed the legislation here in the state of Louisiana. In a special Veto session of the Louisiana Legislature, the House voted 68-30 to override, and the Senate 26-12 to override the Governor’s veto. Tthe Veto session failed as the House could not deliver on the minimum 70 votes they had promised and which were needed to override the Governor veto. Although the session ended upon the …

Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker

Southern University College of Business E-Journal

The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.

Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin

Southern University College of Business E-Journal

We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.

Credit Market Innovations And Gross Domestic Income, Ellis Heath

Southern University College of Business E-Journal

In this paper I compare the effects of different credit variables on real output in the US. However, instead of using real Gross Domestic Product as a proxy for real output, I use real Gross Domestic Income. I use a VAR framework with generalized impulse response functions and generalized variance decompositions. I look at a credit aggregate and different credit spreads. I find that shocks to some credit variables can have significant effects on real output; the reaction, however, is a temporary one. Specifically, measures of the risk premium and the term premium have the most importance in explaining innovations …

Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield

Southern University College of Business E-Journal

We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.

An Ethical Discussion About The Responsibility For Protection Of Minors In The Digital Environment: A State-Of-The-Art Review, Charles Alves De Castro, Aiden Carthy, Isobel Oreilly Dr

Articles

Many ethical questions have been raised regarding the use of social media and the internet, mainly related to the protection of young people in the digital environment. In order to critically address the research question "who is responsible for ethically protecting minors in the digital environment?", this paper will review the main literature available to understand the role of parents, the government, and companies in protecting young people within the digital environment. We employed a holistic process that covers a state-of-the-art review and desk research. The article is divided into four sessions; (1) Government Policies from the European Union (EU) …

Recipe For Good: Analyzing The Authenticity Of Csr Commitments Among The Leadership Of A Parent Company To Global Restaurant Brands., Lauren E. Reuss

College of Arts & Sciences Senior Honors Theses

Corporate Social Responsibility (CSR) is a form of private self-regulation conducted by businesses; CSR aims to contribute to societal goals of philanthropy, activism, and ethics by improving society, policy, and or the environment. Corporate social responsibility is becoming a greater aspect of modern business, but as it becomes part of the modern discourse, it is right to question whether its efforts are authentic to those driving these initiatives? This case study seeks to understand how the leadership within the parent company of a global foods brand depicts authenticity and communicates its social and environmental efforts to stakeholders. Building on existing …

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …

Dentistry And The Law: Responding To Internet Criticism And Hipaa Considerations, Dan Schulte Jd

The Journal of the Michigan Dental Association

This Dentistry and the Law column addresses the challenge of responding to online criticism as a healthcare professional, particularly dentists. The question involves a patient posting false and damaging information online, leading to concerns about reputation and the desire to set the record straight. The response outlines the limitations imposed by HIPAA on using patient information for such purposes and explores the legal complexities in pursuing recourse. The column advises against responding directly to negative online posts, emphasizing proactive reputation management through online advertising and patient testimonials.

Lessons From Psychology For Law Practice Management, Peter G. Glenn

Dickinson Law Review (2017-Present)

No abstract provided.