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 …

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 …

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 …

Comercialización De Criptomonedas En Colombia, Daniel Mauricio Vargas Montenegro

Finanzas y Comercio Internacional

No abstract provided.

Personal Data Privacy And Protective Federal Legislation: An Exploration Of Constituent Position On The Need For Legislation To Control Data Reliant Organizations Collecting And Monetizing Internet-Obtained Personal Data, Giovanni De Meo

Dissertations

In the past twenty years, the business of online personal data collection has grown at the same rapid pace as the internet itself, fostering a multibillion-dollar personal data collection and commercialization industry. Unlike many other large industries, there has been no major federal legislation enacted to monitor or control the activities of organizations dealing in this flourishing industry. The combination of these factors together with the lack of prior research encouraged this research designed to understand how much voters know about this topic and whether there is interest in seeing legislation enacted to protect individual personal data privacy.

To address …

How The Level Of Job Complexity Impacts The Gender Wage Gap Across Occupations, Zytlaly Magaña Corona

Electronic Theses, Projects, and Dissertations

The present study focused on unpacking the social and structural aspects of job complexity to better understand its effects on the gender wage gap. Previous research on the job complexity-compensation dynamic has primarily focused on cognitive complexity. Job complexity across occupations were examined using work activity data from O*NET and merging it with the Current Population Survey data sponsored by the U.S. Bureau of Labor Statistics (N=67,003). Results revealed that higher complexity jobs in this study yielded greater wage disparities across different occupations as predicted. Furthermore, physical activities and gaining knowledge from the Generalized Work Activities were the two most …

A Sweet Future For Sugar Makery: A Deeper Dive Into Small Business Consulting, Samuel Lauritsen

Theses/Capstones/Creative Projects

This case study investigates a local candy store in Glenwood and Council Bluffs Iowa. Processes, consistency and concise planning promoted the rapid growth of Sugar Makery into two locations in three short years. Results from the analyses indicate that the main problem facing Sugar Makery is sustaining its differentiated strategy from new industry entrants, key recommendations to sustain its success are presented. Every company has its own strengths, weaknesses, opportunities, and threats. The key is identifying each to be able to capitalize on competitive advantages, mitigate the damage done by weaknesses, take advantage of opportunities and create plans to avoid …

The Apparel Industry And The Lasting Impact Of Fast Fashion, Katelyn Collison

Marketing Undergraduate Honors Theses

Personal style is how everyone expresses their individuality and personality; there is nothing inherently wrong with wanting to buy clothes to do that. The issue arrives when big corporations take advantage of this and sell products to consumers that end up hurting rather than healing. It is often forgotten how much of an impact big business has on our everyday lives; they can affect our economy, our atmosphere, or even our daily interactions. Customers are beginning to realize that there are positive and negative consequences to their purchases. On one hand, shopping is a great way to boost the economy, …

Her Picture Is Worth A Thousand Words: An Investigation Into The Relationship Between Resume Photos And Perceived Morality, Hannah Daab

Honors College Theses

It was once believed that a woman’s physical appearance benefited her in many aspects of life, including her career. Following the progression of the #MeToo movement, society has seen beauty become a liability for women in the workplace. This investigation dives into this phenomenon and redirects the focus to an earlier point in the timeline of a female’s professional career: the hiring process. Specifically, this paper begins to uncover an answer to the long- standing question of whether or not a woman should include a photo of herself on her resumé or CV. Across two quantitative studies, I investigate whether …

A Tale Of Two Companies: The Importance Of Public Relations Amidst The Shift Towards Corporate Activism, Olivia Schwab

Honors Theses

By comparing the controversies that stemmed from Papa John’s John Schnatter and CrossFit’s Greg Glassman, some obvious public relations strategies stand out, including but not limited to understanding an audience, adapting to a changing environment, establishing a crisis communications plan, and taking controversial stands on issues close to the audience’s hearts. Most importantly though, if companies preach messages of social change, they must follow up on their stances with corrective action to do their best to help facilitate it in society.

While examining the history of corporate activism, it is clear why and how some corporations become the victims of …

Thomas Kent's Paralogic Rhetoric As A Framework For Analyzing Corporate Social Responsibility Discourse, Donald E. Penner

English Department Theses

Corporate social responsibility (CSR) scholarship increasingly uses rhetorical theory as a method for analyzing contested meaning between communicants. However, the classical and social constructivist rhetorical theories typically used for analysis do not address the primary cause of contested meaning – relativism. Conversely, such theories often contribute to a dualistic worldview by utilizing internally imagined conceptual schemes for analyzing texts. This thesis proposes Thomas Kent’s paralogic rhetorical theory as an alternative method of analyzing CSR texts, and focuses on three common areas typically utilized in rhetorical analyses of CSR texts: text reception, the rhetorical situation, and genre. Where paradigmatic rhetorical theories …

What Consumers Don’T Know They’Re Giving Away (Data And Privacy Concerns), Bayleigh Reeves

Marketing Undergraduate Honors Theses

The modern world leverages technology and information captured by it in ways the inventors of these technologies likely never imagined. Phones and other devices are gathering information about consumers in the background when they do not even realize it. Pew Research Center found that about 77% of Americans own a smartphone and 88% use the internet. This mass access to technology and information tracking raises many privacy concerns. Basic demographic information is being tracked as well as more in-depth information like shopping tendencies, financial information, and information about known associates. While most of this data is being used for marketing …

A Business Plan For The Fitzgerald Institute, Elaine M. King, Matthew G. Deibel, Matthew J. Bulgrin, Alex Skeen, Stephanie N. Kieke

Williams Honors College, Honors Research Projects

This piece seeks to develop a business strategy for the University of Akron's Fitzgerald Institute for Entrepreneurship. The recommendations given were developed utilizing research on entrepreneurial education and the desires of students at the university.

Not Just Yet: Despite Grinding It Out In Silicon Valley, Asians Are Least Likely To Lead Big Tech Companies, Karishma Vanjani

Capstones

Silicon Valley has long been known for the paucity of African-Americans and Hispanics in its ranks, but equally telling is the fact that the vast majority of Asians hired for non-managerial jobs are not moving up to management. The lack of diversity in the upper echelons of the companies is due in part to the maddening stereotype that Asians are too passive. White managers mentoring and supervising Asian employees face a wide gap in understanding cultural disparities. For the companies, though, tightening immigration policies can become barriers when they consider promoting Asians in the country on work visas.

https://karishmavanjani.com/writing/not-just-yet-despite-grinding-it-out-in-silicon-valley-asians-are-least-likely-to-lead-big-tech-companies/?_thumbnail_id=610

Relationship Between Self-Development, Mentorship, And Senior Military Officer Moral Judgment, Garry Thompson

Dissertations

Despite a renewed emphasis on ethics programs across the Department of Defense (DOD) since 2007, the number of senior officer ethical failures increased by 13% from 2015 to 2017 (Copp, 2017). If the trend of ethical failures and misconduct continue, the military faces a further decline in public confidence (DoDOIG, 2017). The 2017 DOD Inspector General report noted the trend of senior leader ethical failures might foster negative public perceptions regarding military leader’s overall dedication, sacrifice, ethics, and character (DoDOIG, 2017).

A review of military literature revealed the importance of mentorship and self-development in professional development; however, gaps between …

Illness And The American Workplace: Issues And Implications For Employers And Employees, Victoria R. Dolan

Student Theses and Dissertations

This project aims to identify American employee experiences and existing workplace policies and cultures surrounding illness, disability, and sick leave. This approach was taken in order to closely examine what looks to be working well for companies and workers, and what could benefit from a more human centric approach in regards to workplace policy and employee support programs. The study of employee experiences in particular represents a gap in the current scholarly literature regarding illness and illness policy in the American workplace, and more accurately represents the experiences for both employees and employers. Furthermore, it assists with distinguishing the types …

The Performance Of Military Defense Contracted Companies After September 11th, 2001: The Case Of Politically Connected Companies, Derek J. Larsen

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

This paper examines the effect that the terrorist attacks on September 11^th, 2001 had on the stock prices of companies within the military defense industry. In addition, this paper studies the effect of the defense firms’ political engagement (through lobbying activities) and how this affected the stock price response to the terrorist attacks. Our study finds that the cumulative abnormal returns of these companies are positively significant and that companies who lobbied experienced higher returns relative to those who did not lobby.

Consumers’ Reactions To Multiple Instances Of Negative Publicity: The Role Of Publicity Domain Similarity, Berna Basar

Dissertations, Theses, and Capstone Projects

Although it is very typical for consumers to be exposed to multiple instances of negative publicity about a brand, existing research has focused on consumers’ reactions to one-time negative publicity instances. Given the important role of self-brand connection in consumers’ reactions to negative brand-related information, the current study investigates how consumers with different self-brand connection levels react to multiple instances of negative publicity in a single domain versus across different domains. Specifically, I suggest that consumers with high self-brand connection might be defense motivated, which in return, might result in justification of one-time instances unless consistency in behavior is signaled. …

Procesos Administrativos Y Contables Para La Fundación Dejando Huellas Mets, Diego Mauricio Cárdenas Diaz, Ivonne Alexandra Vargas Valderrama

Contaduría Pública

El trabajo presentado a continuación permite identificar el seguimiento realizado a la Fundación Dejando Huellas METS, ubicada en la localidad 18 Rafael Uribe Uribe de la ciudad de Bogotá, en la cual se realizó un proceso de investigación y acompañamiento que permitió la recopilación de información primaria a través de visitas al entorno interno y externo de dicha institución. Por medio de entrevistas realizadas a la señora Marisol Rincón, en su calidad de fundadora y presidente, se logró identificar las limitantes de conocimiento sobre temas administrativos y contables, elementos necesarios para ejecutar procesos de planeación y seguimiento que permitiera un …

Diseño De Un Plan Estratégico Para La Empresa Tecnibalanceo Ltda De Bogotá D.C, Dafna Katherin Clavijo Rojas, Erika Liliana Junca Díaz, Andrés Ricardo Rincón Moreno

Administración de Empresas

El trabajo se basa en la formulación de estrategias para el mejoramiento de los procesos y toma de decisiones de la empresa Tecnibalanceo LTDA, de la localidad de Puente Aranda, esta investigación está basada en un trabajo de campo, donde inicialmente se analizó la situación externa de la organización, continuando con un análisis interno obteniendo información de los empleados y representante legal.; además, mediante los resultados obtenidos por un estudio de la cámara de comercio que permitió evidenciar algunas fortalezas y debilidades de la empresa Tecnibalanceo LTDA, incluyendo los conceptos y matrices del autor Fred David plasmados en su libro …

Proceso De Paz Con Las Farc-Ep Análisis Desde El Proceso Administrativo, Diego Alexander Rodríguez García

Administración de Empresas

Colombia es un país con una amplia trayectoria de conflictos armados internos, su ineficacia para terminar las confrontaciones ha deteriorado las condiciones del Estado y la calidad de vida de sus habitantes. La posibilidad de culminar la guerra con las FARC – EP con un proceso de paz mediante la negociación de unos acuerdos ofrecen una alternativa de cambio a su cruel realidad. Esta investigación describe los principales acontecimientos ocurridos en el proceso de firma del acuerdo final para la terminación del conflicto y la construcción de una paz estable y duradera mediante la recolección y análisis de información de …

Trabajo De Grado En Proyección Social Fundación Construyendo Caminos De Esperanza “Funcades”, Viviana Andrea Prieto Vélez, David Leandro Albarracín Alvarado

Contaduría Pública

El trabajo de proyección social busca establecer en los estudiantes criterios estratégicos de análisis e investigación, en un espacio de aplicación real al interior de una fundación, donde se puedan identificar los puntos de mejora y dar una solución factible y aplicable con términos administrativos, contables y financieros.

Efectos Frente A La Aplicación Niif En Cooperativas De Transporte De Carga Y Pasajeros En Colombia Al Año 2017, David Guillermo Flórez Ávila, Luis Antonio Suarez Sanabria

Contaduría Pública

El presente artículo tiene como objeto analizar los efectos de la aplicación de las NIIF en las cooperativas de transporte de carga y pasajeros en Colombia, con el fin de comprender estos cambios es necesario contextualizar ¿Qué son las cooperativas de transporte de carga y pasajeros en Colombia?, puesto que desde el año 2015 en Colombia se implementaron las normas internacionales de información financiera, las cuales se fueron aplicando a las empresas según la normatividad y la clasificación de las mismas; de igual forma es importante caracterizar y examinar las normas contables aplicables al patrimonio de las cooperativas de transporte …

Pertinencia De La Aplicación Del Estatuto Aduanero (Decreto 390 De 2016) En La Facilitación Del Comercio Exterior Con Base A Los Lineamientos De La Organización Mundial Del Comercio, Paula Andrea Rojas Soler, Laura Daniela Méndez González

Negocios y Relaciones Internacionales

En un panorama de incertidumbre respecto a los términos y normas que regulan el comercio exterior en Colombia y luego de más de 7 años de negociaciones entre el sector privado y el gobierno, por medio del Decreto 390 de 2016 se concreta el Estatuto Aduanero Colombiano. El Decreto 390 es apremiante para el país, debido a la necesidad de armonizar la normatividad aduanera con los diferentes lineamientos internacionales y de adaptar en la legislación nacional los pilares del Acuerdo de Facilitación Comercial de la Organización Mundial del Comercio. Asimismo, con el Estatuto se busca ordenar el sistema comercial del …

Apertura Comercial De Colombia En La Alianza Del Pacífico: Un Análisis Con Base En Los Niveles De Producción Extractiva Y De Convergencia Tecnológica En El Periodo 1990-2016, Laura Nayely Rojas Beltrán, Diego Leonardo López Gómez

Economía

La dependencia económica y comercial hacia los recursos naturales por parte de los países en desarrollo ha estado marcada históricamente por hitos del comercio internacional que han terminado por profundizar dicha dependencia al entorpecer el desarrollo y crecimiento de la economía en caminada en otros sectores. En este sentido, el objetivo de esta investigación es analizar la apertura comercial de la Alianza del Pacífico, especialmente de Colombia, para el periodo 1990-2016, con base en la descripción de la dependencia hacia la industria extractiva y la influencia de la convergencia tecnológica en sus economías, discutiendo las razones por las cuales estos …

Asesoría Contable, Administrativa De La Fundación Amigos Samaritanos, Caterin Suspes Bulla, Luis Rivera Gonzales

Contaduría Pública

Con el fin de darle cumplimiento al programa de proyección social de la Universidad de la Salle, se realizó una investigación sobre la fundación Amigos Samaritanos, para poder determinar el estado en el que se encontraba esta fundación, para lo que se utilizaron herramientas tales como la observación, revisión documental, entre otras. Se desarrolló un proceso de implementación y asesoría contable y administrativa a la fundación Amigos Samaritanos, con el propósito de fortalecer la gestión de esta y contribuir con su buen desarrollo, realizando actividades de mejora e implementando herramientas que sean de utilidad para el desarrollo contable y administrativo …