Business Law, Public Responsibility, and Ethics Commons^™

Vulnerability And Resistance: An Evaluation Of Hostile Takeover Defenses Proposed By: Carissa Wilson, International Business & Business Economics, Carissa Laurel Wilson

Senior Theses

Within the context of mergers and acquisitions (“M&A”), hostile takeovers comprise a complex and pivotal area of study. It is hostile takeovers, rather than friendly ones, that give rise to the need for most buy- and sell-side tactics related to strategic M&A. This paper focuses primarily on sell-side tactics, or “target defenses,” used to deflect undesired takeover attempts and prevent changes in corporate control. It will attempt to present a high level, comprehensible, and comprehensive listing of defensive tactics in the target arsenal, with references to related case law.

Target defenses developed preemptively, or before an official takeover offer has …

Creating Competitive Advantage In The Premium Market Segment Through A Sustainability Strategy, Andrew E. Iberg

Chancellor’s Honors Program Projects

No abstract provided.

Keeping Sabbath During The Week, Michael E. Cafferky

Faculty Works

Would Sabbath-keeping be less meaningful if, on the other six days, our work disrupted human well-being or otherwise failed to honor the Sabbath Giver? This article is an abridged version of the longer peer-reviewed article "Sabbath: The Theological Roots of Sustainable Development" published in the Journal of Biblical Integration in Business available at http://cbfa-jbib.org/index.php/jbib/article/view/108/108 .

Socially Responsible And Small: A Quantitative Study Of Corporate Social Responsibility In Small And Medium Organizations In The United States, Abigail Sorenson Berk

Dissertations

Corporate social responsibility (CSR) has become a global imperative supported by governments, industry, and citizens alike. In 2000, the United Nations launched the Global Compact to encourage businesses to adopt socially responsible policies. In tandem, businesses became increasingly attentive to their social practices with the vast majority of executives declaring CSR important to their organization’s success. Despite this increase in attention – which occurred among businesses of all sizes – the academic literature on CSR has focused almost exclusively on large, public companies. Ironically, the majority of businesses in the United States are small, private businesses suggesting the existing CSR …

Removing The Undesirables: A Case Study, William K. Foxx, Melissa C. Northam, Corlette S. Burns

Atlantic Marketing Association Proceedings

The lodging industry has been particularly challenged by the bed bug’s resurgence. Bed bugs are primarily associated with places where people sleep and most of these places are properties associated with the lodging industry such as hotels, motels and bed & breakfasts.

In the United States, this industry is massive.

A Research Note On Street Pricing Requirements In Major U.S. Airport Retail Concessions Requests For Proposals, Blaise Waguespack

Atlantic Marketing Association Proceedings

When reviewing the subject of airport marketing, much of the literature is broken down into issues external or internal to the airport. The external literature tends to divide and differentiate airports on the issues of size (passenger counts) and who is the target of the marketing campaign. Those articles and books that tend to focus on the larger commercial airports (Jarach, 2005; Halpern and Graham, 2013) note the role the airport can play in economic development. Much of the external marketing tasks for the larger commercial airports are aimed at either attracting more airline service to the community or working …

Is Indoor Tanning The Next Tobacco?, Suzeanne B. Benet, Frederic B. Kraft

Atlantic Marketing Association Proceedings

Marketers of indoor tanning services have directed major promotional efforts toward young adults, and their tactics in pursuing this market segment have been limited by only weak regulation (Greenman and Jones 2010). Although most young indoor tanners acknowledge the link between skin cancer and tanning, they desire the immediate benefits of a tan and regard skin cancer as a distant threat, something as hard for them to imagine as old age itself (Hillhouse 2011). The authors compare the marketing practices of the indoor tanning industry with the practices of the tobacco industry prior to present day regulations.

College Students Use Social Networking Sites For Sharing With Friends, But Guess Who Else Is Looking?, Liz Alexander, Fred Mader, Deanna Mader

Atlantic Marketing Association Proceedings

Jobvite, a recruiting platform for the social web, reports from their annual 2012 survey of recruiters that 92% of U.S. companies are using social networking sites (SNS) for hiring purposes (Jobvit, 2012). Career Builder reported in 2009 that 45% of employers were using SNS to screen and research applicants (CareerBuilder, 2009). It is important that faculty and support staff working to place students, and the students themselves, understand the developments and practices in the use of social networking sites for job search and recruiting and the best methods, as well as detriments when marketing themselves. This study examines corporate recruiters’, …

Analyzing The Effect Of Advertising On Hospital Choice And Selection: Advancing A New Truth For Hospital Selection And Its Implication For Other Service Providers, Michael A. Petrochuk, Trish Berg

Atlantic Marketing Association Proceedings

Consumerism has long-been an important driver in other industries across the globe, as industries have embraced the importance of meeting customer and consumer expectations (Bennett and Mandell, 1969; Oliver, 1980; Bolton and Drew, 1991; Peyrot, Cooper, and Schnapf, 1993; Taylor and Cronin, 1994). Firms have attempted to understand consumer expectations prior to the delivery of service or product purchase.

Within the last ten years, this consumerism movement has infiltrated into the field of global health care (Herzlinger, 2002; Grazman, & Leifer, 2007). Tenets of the consumer-driven health care include increased demands for high performance, flawless quality, data analytics to support …

A Systematic Review Of Anti-Brand Website Literature: What We Know And What We Need To Know, David L. Williams, Ellen Kolbas

Atlantic Marketing Association Proceedings

The emergence of Web 1.0 began an evolution in electronic communication. This platform resulted in a unidirectional communication flow (e.g. firm to consumer) that featured firms generating messages for public consumption. Web 1.0 gave rise to Web 2.0 and 3.0 platforms that facilitate bi-directional communication between firms and the public. This new method has resulted in an increase in consumer empowerment to create and disseminate marketing messages of their own (Williams, Crittenden, Keo, & McCarty, 2012). Third party stakeholders are disseminating electronic word-of-mouth communications about companies through the use of video, reviews, forums, microblogs and multiple other channels (Gil-Or, 2010). …

An Application Of Social Media Marketing For Community Sustainable Development, Lei Huang, Amelia Clarke, Wen Tian, Natalie Heldsinger

Atlantic Marketing Association Proceedings

Though the social marketing approach has been developed from commercial marketing, it is a holistic approach from various social sciences disciplines like marketing, psychology, sociology, mass communication and economics. It is basically an art to explore new ways of analyzing problems and solving them effectively. For instance, social marketing influences sustainability through the use of marketing principles to increase awareness, understanding, change attitudes, and motivate the society to change, adopt, or sustain a particular behavior. This paper attempts to explore a framework of social media in light of disseminating the knowledge of a community-wide sustainability plan among various stakeholders. Policy …

National Culture Dimensions And Consumer Digital Piracy: A European Perspective, Irena Vida, Monika Kukar-Kinney, Mateja Kos Kokli, James Reardon

Atlantic Marketing Association Proceedings

Digital piracy as a ubiquitous phenomenon affects a number of stakeholders, such as consumers, enterprises, and governments. Considering its global nature, it has been of particular interest to consumer researchers. Hence, a large body of digital piracy literature sheds light on the demand side and illuminates various predictors of digital piracy behavior (Harris & Daunt, 2011). Despite these efforts, very little attention has been devoted to applying international perspective in investigating digital piracy across different countries (Ki, Chang, & Khang, 2006). This study aims to fill this void by examining the digital piracy behavior in three EU countries. In addition, …

The Financial, Social, And Environmental Impacts Of Sustainable Practices On The Las Vegas Hospitality Market, John Brady

UNLV Theses, Dissertations, Professional Papers, and Capstones

Sustainability is important to Las Vegas hospitality organizations because they operate in an environment with constrained resources. Water supply is one such constrained resource and Lake Mead is and has been far below its normal level. This lake provides the potable water supply for Southern Nevada. Southern Nevada, which is anchored by Las Vegas, worked to reduce their water consumption by 32 billion gallons between 2002 & 2014 (Southern Nevada Water Authority, 2015). This pattern tells me that Las Vegas is aware of the footprint they leave on the environment and look for ways to reduce said footprint. This is …

Csr Communication In Kitakyushu, Japan: Multiple Case Study, Kaori Takano

Academic Conference on Good Business

The city of Kitakyushu is located in Fukuoka prefecture, southwestern Japan. The Organization for Economic Co-operation and Development (OECD) designated it as one of the four “Green growth” model cities in the world. The city experienced industrial pollution in the 1960s, however, it currently enjoys a reputation for having successful environmental approaches. Because of this significant history, the author speculates that the Kitakyushu business community continues to be vigilant about socially responsible practices and their CSR communication with stakeholders may be more advanced compared to other businesses in Japan.

This multiple case study utilized two traditional data: Interviews and documents. …

The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig

Kenneth Y. Rosenzweig

The objectives of this paper are to discuss cost estimating and pricing issues in four different industries, to analyze methods and strategies that are used in the costing and pricing of products in those industries, and to make general comparisons about costing and pricing techniques. Accurate projection of costs is essential to the survival of any firm because cost estimates often determine whether a project will be authorized to begin or continue, the amount of resources that will be allocated to a particular product or product line, the prices of products, and the firm's and product line's profitability. Many management …

Sustainability Reporting Practices Of Group Iii U.S. Air Carriers, Lukas Rudari, Mary E. Johnson

International Journal of Aviation, Aeronautics, and Aerospace

Once a side note, sustainability reporting has become an important issue for companies and airlines globally and in the U.S. This exploratory study examined the sustainability reporting practices of U.S. passenger and cargo air carriers with total revenues exceeding $1 billion classified as Group III air carriers by the U.S Department of Transportation. The results showed that 53% of Group III air carriers published sustainability reports. Out of these 53%, all except one referenced the Global Reporting framework in their sustainability reports. Forty percent or 6 out of 15 carriers participated in at least one Carbon Disclosure Project questionnaire. Based …

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

Kenneth Y. Rosenzweig

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.

Why Toyota And Honda Topped The 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, John Talbott

Kenneth Y. Rosenzweig

Toyota again topped the annual J. D. Power and Associates quality study released in late May of 2002. Toyota scored the highest mark ever with l 07 defects per l 00 vehicles, while Honda came in second with 113 defects. The study was based on responses of approximately 65,000 new car owners queried during their first 90-days of ownership. These results do not surprise us, as we have been fortunate to make numerous sojourns to the Toyota plant in Georgetown, Kentucky, and observe the manufacturing processes. These trips were normally facilitated by a former Japanese student of ours, Minako Yanke, …

User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti

Kenneth Y. Rosenzweig

In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it. The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated: Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …

Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley

Kenneth Y. Rosenzweig

Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables. Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the …

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Kenneth Y. Rosenzweig

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 …

Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig

Kenneth Y. Rosenzweig

Over the past fifteen years, the Financial Accounting Standards Board (FASB) has issued numerous pronouncements designed to narrow the differences in accounting practice and thereby increase the usefulness of financial statements by making them more comparable among different enterprises. Though questions have often been raised over the years about the complex and prescriptive nature of these pronouncements, Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices” (SFAS 33), has perhaps been the most controversial. The above statement required subject companies to generate and publish information that was radically different from that produced in accordance with conventional financial …

Managing The Cost Of Federally Sponsored Research At Educational Institutions, Mary J. Brown, Kenneth Yale Rosenzweig

Kenneth Y. Rosenzweig

In an era of weak economic ·growth, budget deficits and government spending reductions, limited government resources must be utilized in a manner that maximizes the public welfare. One major use of such resources in recent years has been to fund research and other activities at universities. To shed light on this important area, this article examines current practice in government contracting with educational institutions, reviews recent governmental efforts to control contract costs and investigates ramifications for the affected educational institutions.

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

Kenneth Y. Rosenzweig

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 …

Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig

Kenneth Y. Rosenzweig

How is price-adjusted information required by FAS 33, “Financial Reporting and Changing Prices,” being used for management decision-making purposes? I mailed a questionnaire survey to the controllers of all companies in the FASB's Statement 33 bank to find out the answers and to examine the company characteristics associated with such use. The questionnaire was designed to find out the extent of use and reporting of FAS 33 information for internal company purposes such as management decision making and the factors that might be associated with that use and reporting. The controllers were asked about the extent of internal use and …

Navigating The Life Cycle Of Trust In Developing Economies: One-Size Solutions Do Not Fit All, Laura Hartman, Julie Gedro, Courtney Masterson

Laura Hartman

Trust is critical to the development and maintenance of collaborative and cohesive relationships in societies, broadly, and in organizations, specifically. At the same time, trust is highly dependent on the social context in which it occurs. Unfortunately, existing research involving trust remains somewhat limited to a particular set of developed economies, providing a window to explore a culture's stage of economic development as a key contextual determinant of trust within organizations. In this article, we review the state of the scholarship on trust and identify those qualities of trust that are common in organizations at similar stages of economic development, …

Leadership And Crisis Management In Modern Organizations, Chris D. Bellamy

Dr. Chris D. Bellamy

Leadership in modern organizations is complex. This research identifies how leaders in modern organizations can effectively deliver results through crisis management, while maintaining organizational culture. The author addresses leadership through organizational culture, the actions leaders must take, corporate policies and practices. In addition, this research directly contributes to leading organizations through crisis management and maintaining organizational culture today.

Subordinates' Perspective On Ethical Leadership And Managerial Effectiveness, P.A -. Obicci

Peter Adoko Obicci

The aim of this study is to examine the dimensions of ethical leadership and managerial effectiveness for quality performance in public sector organization. The data were obtained from the interview of 42 subordinate employees using critical intensive technique. Results reveal that ethical leadership and managerial effectiveness are very important for quality performance of an organization. The study contributes to turning ethical leadership and managerial effectiveness processes into management realities for the promotion of organizational success.

Innovation And Institutional Quality On Economic Growth In Asia, Nguyen Tran-Nguyen

Honors Projects in Economics

When looking at the different effects of institutional quality on economic development, namely control of corruption, there are two different hypotheses that explain such effects. One is the “grease the wheel” hypothesis, which predicts that corruption is beneficial for growth, and the other one is the “sand the wheel” hypothesis, which says the opposite. Corruption is normally blamed for the slow economic growths in some countries, but some Asian countries’ exponential growths have proven the “grease the wheel” hypothesis otherwise. The “Asian experience”1 phenomenon occurs when corruption does not seem to hamper business activities in some Asian countries. This research …

Marketplace Lending: Investors Beware, Singapore Management University

Perspectives@SMU

Marketplace lending could help finance SMEs that might otherwise be denied loans by banks, and investors could earn high returns by financing these deals. However, risk of default is high