Business Law, Public Responsibility, and Ethics Commons^™

Accounting For A Hopeful World, Themin Suwardy

Research Collection School Of Accountancy

In a commentary, SMU Associate Provost for Postgraduate Professional Education and Associate Professor of Accounting (Practice) Themin Suwardy noted that environmental reporting has become more common in the last 10 years and that companies are embracing sustainability reporting despite the challenging myriad of seemingly different models, frameworks and regulations. He opined that the IFRS Sustainability Disclosure Standards to be issued by the International Sustainability Standards Board (ISSB) will enable companies to provide comprehensive sustainability information for the global financial markets. He urged accounting professionals to embrace the development wholeheartedly and to help organisations do and report good.

J Mich Dent Assoc October 2021

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists!

In this issue, the reader will find the following original content:

• A cover story, “Welcoming Colleagues from Different Practice Models”.
• A feature article from the Journal’s DEI series, “Diversity, Equity, and Inclusion: Perspectives from an LGBTQ Dentist”.
• A feature article, “Congratulations, 2021 MDA Life Members!”.
• News you need, Editorial and regular department articles on MDA Foundation activities, Dentistry and the Law, Staff Matters, and component news. …

Nomadland: The New Frontiers Of The American Dream At The Periphery Of The Market, Aleksandrina Atanasova, Giana Eckhardt

Markets, Globalization & Development Review

This Dialogue contribution is based around the film Nomadland, which won five Oscars, including Best Film, Best Director, and Best Actress. Nomadland, a captivating ode to resisting market logics of accumulation, delivers a gripping image of what life looks like in the absence of possessions. Navigating between the extremes of lack and social displacement, and community and newfound ability to live life with little, the nomads find ways to live in the face of despair and disenchantment. Nomadland is a critique of the death of the American dream while at the same time a story of solidarity amongst the dispossessed.

The Right To Repair: (Re)Building A Better Future, Jumana Labib

Undergraduate Student Research Internships Conference

The goal of this research project was to take a multi-faceted, interdisciplinary approach to research and examine the Right to Repair movement’s progress, current repair practices, impediments, and imperatives, and the various large-scale implications (environmental, economic, social, etc.) stemming from diminished consumer freedom as a result of increased corporate greed and lack of governmental regulations with regards to repair and the environment. This poster exhibits the highlights of my general research project on the Right to Repair movement over the course of this four month internship, and aims to disseminate information about the movement to the wider public in an …

The Issue Of Unemployment Among People With Disabilities, Angelina C. Pagano

English Department: Research for Change - Wicked Problems in Our World

The rate of unemployment for people with disabilities continues to rise greatly above that of people without disabilities. The issue seems to be exacerbated by employer biases and concerns which are not supported in the face of evidence. A lack of employer education on disability related subjects causes this misconception among both employers and the public as a whole. To resolve the underlying problem of miseducation, an increase in the self-identification of people with disabilities is necessary to provide researchers with data to assist in the formation of a revised curriculum.

The Perceived Ethics Of Artificial Intelligence, Ross Murray

Markets, Globalization & Development Review

Artificial Intelligence (AI) is being used by millions of consumers in their daily lives. Although this technology is providing convenience, information, and instant gratification the underlying moral framework that AI uses remains largely unknown to the consumers of the technology. Two of the mostly widely used moral approaches (deontology and teleology), and their implications for AI, are discussed. The context of chatbots that use AI is examined, specifically exploring Amazon’s Alexa. The context illustrates the issue of the latent moral frameworks that AI technologies use when interacting with consumers or the environment. Although AI holds the promise of many potential …

Race, Dignity, And Commerce, Lu-In Wang

Articles

This Essay was written at the invitation of the Journal of Law and Commerce to contribute a piece on racism and commerce—an invitation that was welcome and well timed. It arrived as renewed attention was focused on racialized policing following the killing of George Floyd and in the midst of the worsening pandemic that highlighted unrelenting racial, social, and economic inequities in our society.

The connections between racism and commerce are potentially numerous, but the relationship between discriminatory policing and commerce might not be apparent. This Essay links them through the concept of dignity. Legal scholar John Felipe Acevedo has …

Corona Crisis And Inequality: Why Management Research Needs A Societal Turn, Hari Bapuji, Charmi Patel, Gokhan Ertug, David G. Allen

Research Collection Lee Kong Chian School Of Business

As the world struggles to deal with the COVID-19 pandemic, the stark inequalities in our societies have been laid bare, and the interplay between organizations and societies has also become evident yet again. This crisis underscores the need for management scholars to take a societal turn and examine how organizational practices interact with societal economic inequality. To illustrate this approach, we discuss organizational practices – corporate social responsibility, work design, recruitment and selection, and compensation management – that can contribute to the normalization, reinforcement, and reduction of economic inequalities in society. We conclude by calling on scholars of inequality, as …

The Law Of Black Mirror - Syllabus, Yafit Lev-Aretz, Nizan Packin

Open Educational Resources

Using episodes from the show Black Mirror as a study tool - a show that features tales that explore techno-paranoia - the course analyzes legal and policy considerations of futuristic or hypothetical case studies. The case studies tap into the collective unease about the modern world and bring up a variety of fascinating key philosophical, legal, and economic-based questions.

Giving And Receiving: A Study Of Barriers And Enablers In Asian Philanthropy, Dalvin Sidhu, Jinwen Chen

Lien Centre for Social Innovation: Research

This report provides an insight into Asian philanthropy through engaging with philanthropic entities (PEs) in Greater China, India and Indonesia. Issues pertinent to this research include (1) challenges and opportunities for philanthropy in the region, (2) the interest and readiness of PEs to address common regional problems, (3) identifying support and platforms that would effectively help translate giving strategies into impact, (4) the interest and readiness of PEs to explore and engage in innovative ways, and (5) identifying the major areas in which these PEs are involved.

Ethical Branding, Lane Gibbons

Marriott Student Review

In this article, BYU senior Lane Gibbons outlines the details of ethical branding and emphasizes the importance of corporate social responsibility in the modern era.

Strengthening Social Fabric And Quality Of Life, Singapore Management University

Research Collection Office of Research

In this booklet, read about our research in the area of “Strengthening Social Fabric and Quality of Life”.

Contents:

Well-being of People, Groups, Organisations, Societies

• Serving the Underserved
• Does Family Background Affect Socioeconomic Mobility?
• Becoming a Happy Analyst
• Effective Childcare Subsidies
• Birds of a Feather Flock Together

Successful Ageing of People, of Populations

• Economic and Social Aspects of Ageing Successfully
• Exploring the Effectiveness of Smart Technologies in Eldercare
• Keeping our Silver Edge Sharp
• Sleep Quality & Dementia

Social Inclusion, Exclusion, Inequality

• The Helping Hand of Diversity
• Protecting Vulnerable Adults
• Finding the Path to an Inclusive Society
• Well-being of Singapore Youth …

Why Is Las Vegas Busy Everyday? A Behavioural Analysis Of Impact Investors’ Attitude And Decision-Making Process, Isha Shah

Independent Study Project (ISP) Collection

Remarking a discrepancy in the statistics of a growing influence of impact investment and yet its restrictive inclusion in the financial market has encouraged this inductive research to take an alternative approach to address the impact investment market. In an emic perspective, this study aims to assess the factors motivating individuals and institutions to pursue impact investment. Further, it also investigates some elements that guide the decision making of the investors in this field. The qualitative nature of the research demands exceptional secondary sources and it is rendered more credible with the inclusion of three relevant primary sources. The analysis …

Prescribing Public-Private Partnerships To Global Health Initiatives, Elizabeth Rhoads

Independent Study Project (ISP) Collection

For six weeks I served as a finance intern with the Toilet Board Coalition (TBC) and created a Portfolio Presentation to deliver to TBC’s corporate board members in May. With my background in Public Health and interest in Corporate Social Responsibility and Sustainability, I was interested in learning how cross-sector partnerships can help accelerate global health development. My internship with TBC provided me with valuable firsthand experience in my topic of research, Public Private Partnerships (PPPs), which I was able to compare alongside a formal literature review. In this research paper I combine my research with my internship experience to …

Ensuring Accountability To Affected Populations In Humanitarian Settings: "Holding Humanitarian Organizations Accountable To People.", Jazmin Williamson

Independent Study Project (ISP) Collection

Aim: This research aims to examine what guidelines and regulations help ensure that humanitarian organizations are held accountable to their beneficiary populations.

Background: Although people have always been the focus of humanitarian aid, their voice and participation didn't become a centralized part of the conversation until the 1990s and later gained real traction in the early 2000s. During these times, many new foundational documents were created to highlight the "centrality of local participation in aid." Among the documents that enshrined this new principle of population participation included the 1992 Code of Conduct for the International Red Cross and Red Crescent …

2020 Mlk Keynote Address: Michelle Alexander Presentation, Center For Social Equity & Inclusion, Michelle Alexander, Rosanne Somerson, Matthew Shenoda

Martin Luther King, Jr. Series

2020 MLK Series Keynote Michelle Alexander brings audiences profoundly necessary and meaningful insights on the practice of mass incarceration that plagues the US justice system, as well as eye-opening conversation on how we can end racial caste in America. Lecture Wednesday, January 22, 2020 at 5:30pm, RISD Auditorium, 17 Canal Walk, Providence, RI.

In her acclaimed bestseller The New Jim Crow: Mass Incarceration in the Age of Colorblindness, Alexander peels back the curtain on systemic racism in the US prison system in a work that the New York Review of Books describes as "striking in the intelligence of her …

Ethical Consumption, Nicole Shannon

Student Writing

No abstract provided.

Jpmorgan Chase London Whale H: Cross-Border Regulation, Arwin G. Zeissler, Andrew Metrick

Journal of Financial Crises

As a global financial service provider, JPMorgan Chase (JPM) is supervised by banking regulatory agencies in different countries. Bruno Iksil, the derivatives trader primarily responsible for the $6 billion trading loss in 2012, was based in JPM’s London office. This office was regulated both by the Office of the Comptroller of the Currency (OCC) of the United States (US) and by the Financial Services Authority (FSA), which served as the sole regulator of all financial services in the United Kingdom (UK). Banking regulators in the US and the UK have entered into agreements with one another to define basic parameters …

Jpmorgan Chase London Whale G: Hedging Versus Proprietary Trading, Arwin G. Zeissler, Andrew Metrick

Journal of Financial Crises

In December 2013, the primary United States financial regulatory agencies jointly adopted final rules to implement Section 619 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, which is often referred to as the “Volcker Rule”. Section 619 prohibits banks from engaging in activities considered to be particularly risky, including proprietary trading and owning hedge funds or private equity funds. Banking regulators designed the final rule against proprietary trading in part to prevent losses like the $6 billion London Whale loss that took place in 2012 at JPMorgan Chase. Given the controversial nature of the Volcker Rule, it is …

Jpmorgan Chase London Whale F: Required Securities Disclosures, Arwin G. Zeissler, Giulio Girardi, Andrew Metrick

Journal of Financial Crises

On April 13, 2012, JPMorgan Chase (JPM) Chief Financial Officer Douglas Braunstein took part in a conference call to discuss the bank’s first quarter 2012 earnings. Coming just a week after media reports first questioned the risks taken by JPM derivatives trader Bruno Iksil, Braunstein made a series of assertions about the trades. On May 10, JPM finalized its first quarter financial results, which included some disclosures regarding Iksil’s trading that were substantially different from Braunstein’s statements of April 13. At issue is whether the regulatory filings on April 13 and May 10, as well as verbal comments by Braunstein …

Jpmorgan Chase London Whale E: Supervisory Oversight, Arwin G. Zeissler, Andrew Metrick

Journal of Financial Crises

As a diversified financial service provider and the largest United States bank holding company, JPMorgan Chase (JPM) is supervised by multiple regulatory agencies. JPM’s commercial bank subsidiaries hold a national charter and therefore are regulated by the Office of the Comptroller of the Currency (OCC). Since the bank’s Chief Investment Office (CIO) invested the surplus deposits of JPM’s commercial bank units, the OCC was also CIO’s primary regulator. During the critical period from late January through March 2012, when CIO traders undertook the failed derivatives strategy that ultimately cost the bank $6 billion, JPM did not provide the OCC with …

Jpmorgan Chase London Whale D: Risk-Management Practices, Arwin G. Zeissler, Andrew Metrick

Journal of Financial Crises

JPMorgan Chase (JPM) prided itself on having the best risk-management practices in the financial industry, having survived the 2007-09 financial crisis in better shape than many competitors. Chief Executive Officer Jamie Dimon often spoke of the bank’s “fortress balance sheet.” A keen focus on risk management is vital to JPM’s longevity, as is the case with all highly leveraged financial institutions. However, the JPM Task Force that investigated the $6 billion 2012 London Whale trading loss concluded that risk-management practices at the bank’s Chief Investment Office (CIO), the unit in which the loss occurred, were given less scrutiny by senior …

The Oppressive Pressures Of Globalization And Neoliberalism On Mexican Maquiladora Garment Workers, Jenna Demeter

Pursuit - The Journal of Undergraduate Research at The University of Tennessee

The international economic trends of globalization and neoliberalism have exposed and enabled the exploitation of Mexican workers, especially women in the maquiladora garment industry. During the 1950s, globalization gave rise to the new international division of labor and transnational corporations (TNCs) that have offshored labor-intensive phases of production to developing countries, many of which have pursued export-led industrialization. Export processing in Mexico was encouraged in the 1960s by Item 807 of the U.S. Tariff Code and Mexico’s Border Industrialization Program. Especially following the Latin American debt crisis of the 1980s, advanced capitalist countries and International Financial Institutions foisted neoliberal structural …

Product Categories As Judgment Devices: The Moral Awakening Of The Investment Industry, Diane-Laure Arjaliès, Rodolphe Durand

Business Publications

Product categories are more than classification devices that organize markets; when reflecting market actors' purposes, they are also judgment devices. Taking stock of the literature on product categories and drawing on the distinction between the faculties of knowing and judging, we elaborate a framework that accounts for how and why market actors include or exclude normative attributes in a product category definition. Based on a field study of the development of Socially Responsible Investment (SRI) funds in France, we describe the phases and conditions of a judgment framework for category definition, for both established and nascent categories. We discuss implications …

The Personalization-Privacy Paradox Explored Through A Privacy Calculus Model And Hofstede’S Model Of Cultural Dimensions, Kellen M. Schwartz

Honors Projects

The Personalization-Privacy Paradox is a relevant issue for companies today, as it deals with the paradox of customers who on the one hand want to keep their personal data private, but on the other hand desire the personalization benefits that can be gained by giving up that privacy. Many studies in the past have observed the Personalization-Privacy Paradox, but not thoroughly through the lens of a privacy calculus model. This paper uses a privacy calculus model to examine the Personalization-Privacy Paradox using Hofstede’s Six Dimensions of Culture and examines the United States, Germany, and China as case studies of three …

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 …

Examining The United Kingdom’S Soft Law Approach For Women On Boards With Regard To Gender Diversity And The Gender Pay Gap: A Regression Discontinuity Design, Silvana Chambers

Human Resource Development Theses and Dissertations

In an effort to remove barriers that hinder women’s advancement in the workplace, legislators have adopted gender quotas and targets to increase the numbers of women on boards (WOB). In 2011, the Davies Review rolled out the guidelines of the United Kingdom’s soft law approach for increasing the proportion of WOB in the largest publicly listed organizations. Promoted by advocates and proponents of WOB initiatives, the assumption that inequality is perpetuated by men and not women, has resulted in the expectation that WOB initiatives are a top-down approach to achieve gender equality in the workforce. This study examined the effects …

Given Today's New Wave Of Protectionsim, Is Antitrust Law The Last Hope For Preserving A Free Global Economy Or Another Nail In Free Trade's Coffin?, Allison Murray

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Successful Climate Change Strategies In Corporate Farming, Deann Renee Reaves

Journal of Sustainable Social Change

According to the National Oceanic and Atmospheric Administration’s National Centers for Environmental Information (2016), climate-related disasters occurring from 2011 to 2015 caused property damages in excess of US$230 billion—and the agriculture sector incurs some of the largest losses (Hoffmann, 2013). The purpose of this case study was to identify, through an in-depth interview and document review, successful climate-change-based sustainability strategies in a publicly held farming operation. The findings indicated that the farm’s climate-change-based sustainability strategy had basic qualities of corporate social responsibility, triple-bottom-line thinking, and systems thinking. Specific approaches identified were mitigation- and adaptation-oriented approaches. Implications for social change include …

Product Categories As Judgment Devices: The Moral Awakening Of The Investment Industry, Diane-Laure Arjalies

Business Publications

Product categories are more than classification devices that organize markets; when reflecting market actors' purposes, they are also judgment devices. Taking stock of the literature on product categories and drawing on the distinction between the faculties of knowing and judging, we elaborate a framework that accounts for how and why market actors include or exclude normative attributes in a product category definition. Based on a field study of the development of Socially Responsible Investment (SRI) funds in France, we describe the phases and conditions of a judgment framework for category definition, for both established and nascent categories. We discuss implications …