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Business Law, Public Responsibility, and Ethics Commons

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Full-Text Articles in Business Law, Public Responsibility, and Ethics

Sfas 143 On Asset Retirement Obligations, Cheri Mazza, Robert H. Colson Jan 2003

Sfas 143 On Asset Retirement Obligations, Cheri Mazza, Robert H. Colson

WCBT Faculty Publications

Discusses an accounting legislation provision in the U.S. which concerns accounting for asset retirement obligations that requires the recognition of a liability for certain obligation associated with retirement of long-lived assets. Asset retirement obligations; Recognition of a liability for an asset retirement obligation in a certain period; Discussion on a subsequent-period accounting.


Ethical Issues In Open Source Software, Frances Grodzinsky, Keith W. Miller, Marty J. Wolf Jan 2003

Ethical Issues In Open Source Software, Frances Grodzinsky, Keith W. Miller, Marty J. Wolf

School of Computer Science & Engineering Faculty Publications

In this essay we argue that the current social and ethical structure in the Open Source Software (OSS) Community stem from its roots in academia. The individual developers experience a level of autonomy similar to that of a faculty member. Furthermore, we assert that the Open Source Software Community's social structure demands benevolent leadership. We argue that it is difficult to pass off low quality open source software as high quality software and that the Open Source development model offers strong accountability. Finally, we argue that Open Source Software introduces ethical challenges for universities and the software development community.