Business Law, Public Responsibility, and Ethics Commons^™

A Cost Of Doing Business: Defense Contracting Fraud, Shane M. English

Capstones

The federal government relies heavily on outside contractors to provide essential research and services. Following World War II, the Department of Defense and the military began to rely on approved government contractors to develop, test and improve weapons and tools used to keep soldiers and the nation safe.

Defense contracting is a massive business that commands billions of dollars a year. Despite the magnitude of the United States' contracting system, detecting fraud and preventing bad actors from continuing to profit off of the government has proven difficult. The systems at hand: civil and criminal charges, suspension and debarment have consistently …

Not On The Menu, Kathryn Casteel, Zameena Mejia

Capstones

The element of “unwelcomeness” and the burden of proof on the plaintiff to prove sexual conduct in the workplace is one of the flaws of Title VII that make it difficult to protect victims of sexual harassment. This is particularly true in restaurants where a sexual environment is often thought of as “part of the job.” Formal complaint systems, if available, in restaurants are often flawed, even though they can pose as an affirmative defense for the defendant if they are available and a victim does not file a complaint. In the cases examined, all involved an accused supervisor or …

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 Mortgage Fraud Helped Facilitate The 2008 Housing Crisis, Darlene B. Freeman

Economic Crime Forensics Capstones

There has been much debate about what caused the housing meltdown that occurred from 2008 through 2010. One aspect that has not been debated; mortgage fraud was at the center of this historically difficult time in our nation’s history, and played a major role in causing millions of homes to go into foreclosure. For this Capstone Project, I will analyze the devastation mortgage fraud caused in the lives of people that were displaced from their homes, workers that lost their jobs and the continued devastation that still remains due to a shrinking housing market. I will also examine the lasting …

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 …

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 …

Better Work And Global Governance, Paul Alois

Dissertations, Theses, and Capstone Projects

This dissertation is a case study of Better Work, a program run by the International Labor Organization and the International Finance Corporation. It aims to improve working conditions and productivity in the apparel industry. The purpose of this case study is to examine the role that international organizations can play in global governance. The research presented here comes from interviews, document analysis, and an examination of quantitative data on factories’ working conditions. In-person interviews were conducted in the United States, Switzerland, Vietnam, and Indonesia; many phone interviews took place with individuals in other countries. Both publicly available documents and internal …

Analyzing Proactive Fraud Detection Software Tools And The Push For Quicker Solutions, Kerri Aiken

Economic Crime Forensics Capstones

This paper focuses on proactive fraud detection software tools and how these tools can help detect and prevent possible fraudulent schemes. In addition to relying on routine audits, companies are designing proactive methods that involve the inclusion of software tools to detect and deter instances of fraud and abuse. This paper discusses examples of companies using ACL and SAS software programs and how the software tools have positively changed their auditing systems.

Novelis Inc., an aluminum and recycling company, implemented ACL into their internal audit software system. Competitive Health Analytics (Division of Humana) implemented SAS in order to improve their …

The Effect Of The Sarbanes-Oxley Act Of 2002 On Earnings Quality, Emily B. Blair

Senior Honors Projects, 2010-2019

The purpose of this paper is to determine the impact of the Sarbanes-Oxley Act of 2002 on the earnings quality of public firms. I begin by discussing the history of the act and examining its provisions. I then explain the significance of earnings quality and how earnings quality can be measured. After gathering financial statement and earnings quality data, I used SAS to compare quality of earnings before and after 2002. From the results, I concluded that the Sarbanes-Oxley Act of 2002 did in fact significantly improve earnings quality.

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 …

Changing The Industry, Spotify, Seth A. Carver

Chancellor’s Honors Program Projects

No abstract provided.

Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith

Honors College Theses

Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.

Ethics For Aspiring Entrepreneurs: Finding Education In Poetics, Peggy M. O'Neil

Electronic Thesis and Dissertation Repository

Aspiring entrepreneurs need and want ethics education. Authentic, robust educational resources and personalized instructional methods are not, however, available in professional or scholarly settings. Textbooks focus on large corporations and do not provide a framework to coordinate various ethical theories. Alternatively, some instructors use literary theory and real life exemplars to frame and teach ethics. In my dissertation, I expand on the characterization of the entrepreneur as a liberal artist and poet, isolate the ethical dilemmas presented by the entrepreneurial setting, summarize the strengths and limits of four major ethical theories, and identify current educational aims, resources and instructional methods. …

Green Building Retrofits In A Corporate Setting, Edward M. Snook Jr.

Sustainability and Social Justice

Buildings influence human consumption levels and lifestyles, require resources for creation and operation, and occupy physical space in the environment. This study examines if energy efficient buildings provide sufficient benefits to overcome costs in a certified green building project and the ways that tenants and owners can work together to accomplish retrofit projects and LEED certification in existing buildings. The results of the LEED feasibility analysis demonstrated that the office building studied could achieve Silver or Gold certification with little or no infrastructure and process change cost. Additionally, benefits exist for both the building’s owner and tenant, and costs can …

Encouraging Ethical Behavior In The Workplace By Way Of The Classroom: Examining The Use Of Social Media In Marketing Ethics Instruction To Influence Millennials‘ Perception Of Workplace Ethics, Traci Thomas Pierce

Doctor of Business Administration (DBA)

An emphasis on marketing ethics instruction in higher education may be needed now more than ever. The Ethics Resource Center (ERC) reports that employees of the millennial generation are less cognizant of unethical practices in the workplace than previous generations, and suggests that the millennials' exposure and frequency to social media contributes to their disregard of unethical workplace behavior (―2011 National Business Ethics Survey,‖ 2012). Social media communication is popular among the millennial generation and is a requirement for modern-day businesses; yet, the nature of social media seems to be affecting this new generation of employees negatively. Could social media …

Values Of Hospital Chief Executive Officers In Ontario, Alexander Smith

Electronic Thesis and Dissertation Repository

Value-based health systems, where the fundamental goal of the system is to maximize patient value, have been suggested as a means to improve health service delivery. However, our understanding of various stakeholder values in Ontario is limited. This study collected interview responses from 26 Ontario hospital Chief Executive Officers (CEOs) in an attempt to understand their personal values, alignment with health-system values, and use of values to drive decision-making. Results suggest that Ontario hospital CEOs have two value sets; a set of core values (i.e. integrity, compassion, empathy) that are established at a young age and are largely non-negotiable, and …

Electronic Validation In The Pharmaceutical Industry, Victor Decouto, S Singh

Mathematics and Computer Science Capstones

The authors investigate whether or not companies within the pharmaceutical industry still have a hard time effectively designing and following an electronic validation system. With increased data integrity issues from electronic systems, the FDA introduced 21 CFR Part 11 in 1997 to allow for the use of electronic signature and records for processes within the pharmaceutical industry. This regulation also required that the computer and electronic systems be available for audits and inspections by the FDA. In order to comply with 21 CFR Part 11 and adapt to new technology, companies must have an electronic validation system. The electronic validation …

Huntington Coin Collection And Donation Protection, Zhengcheng Li

MA Projects

Mr. Archer M. Huntington (1870-1955) was one of the greatest collector and donor in American history at the early 20th century. He was the founder of Hispanic Society of America and the president of American Numismatic Society. During his lifetime, he set up one of the most important Hispanic coin collection and donated all these coins to Hispanic Society of America in the meanwhile loaned to American Numismatic for study and research purpose. After he passed by, at 2008 Hispanic Society of America sued against America Numismatic Society for getting back the Huntington coin collection with other related documents and …

Influential Factors In Encouraging Or Dissuading Orlando Businesses To Seek Leed Certification, Katrina M. Zdanowicz

Honors Program Theses

Orlando, Florida, is home to 85 building projects that have received a Leadership in Energy and Environmental Design (LEED) certification and 74 projects that are in the process of seeking certification. Over 90 percent of these 159 buildings have been or are being rated by LEED commercial standards. This paper argues that while LEED has played a valuable role in encouraging environmentally sustainable design in the Orlando commercial sector and will continue to be a significant presence in sustainability discussions, local government legislation can assist the end-goals of LEED by promoting more localized initiatives. The benefits of LEED certification include …

What The Sarbanes-Oxley Act Does Not Include: An Examination Of The Importance Of Audit Firm Rotation, Audit Firm Credibility And Tone At The Top, Nicole Damaschi

Honors Theses

This thesis is an examination of the Sarbanes-Oxley Act (SOX) that was passed in response to a wave of accounting frauds, including Enron and WorldCom. Paul Sarbanes and Michael Oxley established SOX in an attempt to restore investors' confidence in the financial statements of publicly traded companies. However, there are critical elements of financial reporting that it fails to address, like audit firm rotation, audit firm credibility and management's tone at the top. Mandatory audit firm rotation and credible audit firms are believed to result in high-quality audits while management's tone at the top is reflected through the honesty and …

The Effects Of Corporate Social Responsibility On Financial Performance, Marly Mentor

Honors Undergraduate Theses

Companies have taken the initiative to be socially responsible over the years. In the past, the focus for companies has been on maximizing wealth. With the growth of corporate social responsibility (CSR), there has been many debates regarding its benefits. More companies are beginning to realize the value of being socially responsible and how critical it is to business function. This paper researches past studies on the relationship between corporate social responsibility and financial performance. This relationship is then tested using a reliable source of data on corporate social responsibility performance. This study uniquely looks at the accounting and market-based …

Proximity To Children: A Geospatial Approach To Understanding The Relationship Between Fast Food And Schools, Andrew Atwong

CMC Senior Theses

In a time when Americans are waking up to the health consequences of consuming fast food, researchers have discovered that fast food restaurants seem to be located in greater concentrations near primary or secondary schools. While this phenomenon affects the food environments of some children and carries implications as to their short term and long term health (which has also been well researched), this paper focuses primarily on fast food restaurants that are within walking distance of schools. Using Geographic Information Systems (GIS) to integrate geospatial, business, demographic, and food quality data, I use linear regressions to examine whether and …

Ethical Considerations Facing The Regulation Of Self-Driving Cars In The United States, Richard Mancuso

CMC Senior Theses

Self-driving cars are here. Once an advanced technology that seemed futuristic, they are now closer than most believe. Many of the largest automobile manufacturers are working on autonomous vehicle technology of their own. Perhaps most well-known, though, are the cars being developed by Tesla and Google. Both companies have well-developed prototypes of fully autonomous vehicles, meaning they require no human input or supervision, and Tesla has promised widespread, consumer availability of this technology in the next one to two years.

Along with the availability of this technology to the public and transportation companies like Uber and Lyft, comes a need …

The Effect Of Increased Regulation On Option Use Within The Information Technology Industry, Ahmed H. Eltamami

CMC Senior Theses

Exorbitant executive compensation packages have drawn large criticism from the public eye and with the recent financial crisis and the previous tech bubble opinion on executive incentives has forced government institutions to respond. Over the past two decades the SEC and FASB have aimed to respond to the public and with three large regulation changes in the 2000s, pay for performance compensation has gone through many changes. In this study I build on previous work in an attempt to answer whether or not executives within the Information Technology industry have seen a larger decline in option compensation when compared to …

The Evolving Role Of Electric Cooperatives In Economic Development: A Case Study Of Owen Electric Cooperative And Jackson Energy Cooperative, Whitney Prather Duvall

Theses and Dissertations--Community & Leadership Development

In recent years, there has been a shift in among Kentucky rural electric cooperatives in regard to their stance on economic development. With this has been the employment of electric cooperative staff to help attract new industries and forge relationships with other local economic development-geared groups to facilitate growth. Cooperative businesses have historically proved their resilience and deep-rooted connections within the communities they serve. In exploring two similar-sized electric cooperatives in Kentucky located in two very different regions of the state, considering socio-economic status, and interviewing key informants with local affiliated economic development groups, it becomes evident that electric cooperatives …

Brokers And Investment Advisors, Nathaniel Phillip Graham

Theses and Dissertations--Finance and Quantitative Methods

Brokers and investment advisors are a large and important part of the financial industry. Using a novel data set that includes the majority of the financial advisory industry, in this dissertation I document the size of the financial advisory industry and the prevalence of customer complaints in the industry, which I use as a proxy for misconduct. I then test for two potential drivers of advisors’ misconduct: professional standards in the form of fiduciary responsibilities and influence from social networks. I find that variation in fiduciary duties—specifically fiduciary versus suitability standards— does not appear to affect advisors’ propensity for misconduct. …

The Sacrificial Ram, Charles Ebbers

Graduate Student Theses, Dissertations, & Professional Papers

Every January and February, Montana and other western states auction tags to hunt big horn sheep, moose, mountain goats, bears and other big game species to the highest bidder, at a series of hunting shows in Nevada. Some states call them “governor’s tags,” while others like Montana call them auction tags.

The purpose of the auctions is to raise funds for state conservation programs meant to keep wildlife populations healthy. In Montana, the funds raised are species specific, meaning that the proceeds from a bighorn sheep tag must be used to help bighorn sheep. Yet, the revenue from these tags …

Ethics At Eastern Michigan University And The College Of Business: A Study Of Academic Dishonesty And Professionalism, Ashley Shahan

Senior Honors Theses and Projects

No abstract provided.

Taxation As It Relates To Politics, Small Business & Corporate America, Elizabeth Assaf, Rebecca Wuorio

Honors Theses and Capstones

No abstract provided.