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Business Law, Public Responsibility, and Ethics Commons

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2006

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Articles 1 - 30 of 65

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

Sarbanes-Oxley's Structural Model To Encourage Corporate Whistleblowers, Richard E. Moberly Dec 2006

Sarbanes-Oxley's Structural Model To Encourage Corporate Whistleblowers, Richard E. Moberly

BYU Law Review

No abstract provided.


Nonprofit Takeovers: Regulating The Market For Mission Control, Dana Brakman Reiser Dec 2006

Nonprofit Takeovers: Regulating The Market For Mission Control, Dana Brakman Reiser

BYU Law Review

No abstract provided.


Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García Oct 2006

Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García

Bruno L. Costantini García

Ponencia sobre la Ley Federal del Procedimiento Contencioso Administrativo, impartida por Bruno L. Costantini García.


Center For Professional Ethics, Fall 2006, Case Western Reserve University Oct 2006

Center For Professional Ethics, Fall 2006, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

  • Director's Corner: A New Beginning by Robert P. Lawry
  • The Global is Finally Local: Some Notes on Ethics, A Conversation with Bill Deal, Inamori Professor
  • Are You Ready to Take Free Exercise Rights Seriously? Alan Brownstein Explains Why You Should
  • Religious Lawyering: Professor Russell Pearce Keeps His Faith
  • Author David Callahan Asks: What Does Our "Cheating Culture' Say About Us?
  • Academic Integrity: Students Speak


Transparency In Financial Markets And Institutions: A Catholic Social Thought Perspective, Bridget Lyons, Lucjan T. Orlowski Oct 2006

Transparency In Financial Markets And Institutions: A Catholic Social Thought Perspective, Bridget Lyons, Lucjan T. Orlowski

WCOB Faculty Publications

We argue that transparency, or information disclosure by public and private sector institutions should be viewed as an important component of the Catholic Social Thought process. A higher degree of transparency by a single institution denotes revealing a greater magnitude of truthful information that leads to optimization of actions by other individuals and institutions, thus ultimately, to maximization of social welfare. Based on the precepts of Catholic Social Thought, more detailed and unbiased information allows individuals to make more truthful observations of reality that subsequently rationalize their judgment and actions. This is particularly relevant for financial markets and institutions that ...


The Ethical Decision-Making Processes Of Professional Auditors In The People's Republic Of China, Mingzhi Liu Oct 2006

The Ethical Decision-Making Processes Of Professional Auditors In The People's Republic Of China, Mingzhi Liu

Theses & Dissertations

This study examines the effects of organizational ethical culture, idealism, relativism and guanxi orientation on the ethical decision-making processes of professional auditors in the People’s Republic of China (PRC). It is hypothesized that auditors perceiving a positive organizational ethical culture, possessing higher (lower) degrees of idealism (relativism), and possessing lower degrees of guanxi orientation will make more ethical decisions. The findings of the study indicate that certain aspects of organizational ethical culture had a significant effect on professional auditors’ behavioural intentions, but not on their ethical judgments. Idealism had a marginally significant impact on professional auditors’ behavioral intentions, but ...


Sex-Role Orientation, Women As Managers And Transformational Leadership Among Female Law Firm Partners And Subordinates, Nathalie Lynch-Walsh Oct 2006

Sex-Role Orientation, Women As Managers And Transformational Leadership Among Female Law Firm Partners And Subordinates, Nathalie Lynch-Walsh

Student Theses, Dissertations, Portfolios and Projects

Nearly 30% of all attorneys in the U.S. are women, but only 17% of all partners in major U.S. law firms are women. The disparity in the number of women at the top of the legal profession echoes the shortage of women at the helm of major U.S. corporations. Traditional sex-role stereotypes represent one type of "glass ceiling" barrier and stem from the different behavioral norms assigned to men (agentic) and women (communal) based on relative social status. Women exhibiting nonconforming behavior are less liked than conforming women. Conversely, women exhibiting agentic behaviors such as selfconfidence and ...


Corporate Social Responsibility At Gap: An Interview With Eva Sage-Gavin, Patrick M. Wright, Eva Sage-Gavin Aug 2006

Corporate Social Responsibility At Gap: An Interview With Eva Sage-Gavin, Patrick M. Wright, Eva Sage-Gavin

CAHRS Working Paper Series

Gap Inc. is one of the world's largest specialty retailers, with more than 3,000 stores and fiscal 2005 revenues of $16 billion. They operate four of the most recognized apparel brands in the world — Gap, Banana Republic, Old Navy and Forth & Towne. According to the company website “At Gap Inc., social responsibility isn't just a catchphrase or a feel good initiative. It's a reflection of who we are and how we operate as a company. To us, being socially responsible means striving to embed our values and ethics into everything we do — from how we run ...


Worker Rights And Low Wage Industrialization: How To Avoid Sweatshops, Denis Arnold, Laura Hartman Aug 2006

Worker Rights And Low Wage Industrialization: How To Avoid Sweatshops, Denis Arnold, Laura Hartman

Laura Hartman

Disputes concerning global labor practices are at the core of contemporary debates regarding globalization. Critics have charged multinational enterprises with the unjust exploitation of workers in the developing world. In response, some economists and “classical liberals” have argued that these criticisms are grounded in a naïve understanding of global economics. They contend instead that sweatshops constitute an inevitable and essential feature of economic development. To the contrary, we argue that there are persuasive theoretical and empirical reasons for rejecting the arguments of these defenders of sweatshops. In particular, we argue that respecting workers entail an obligation to adhere to local ...


The Association Between Audit Quality And Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang Aug 2006

The Association Between Audit Quality And Abnormal Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang

Research Collection School Of Accountancy

Using a sample of 9,820 firm-year observations over the 2000-2003 period, this paper examines whether, and how, audit quality proxied by unsigned discretionary accruals is associated with abnormal audit fees, i.e., actual audit fees in excess of expected, normal audit fees. The results of various regressions reveal that the association between the two is insignificant for the full sample, significantly positive for the subsample of clients with positive abnormal fees, and insignificantly negative for the subsample of clients with negative abnormal fees. The above results suggest that auditors’ incentives to compromise audit quality differ systematically for more profitable ...


Faculty Ethics: Issues, Challenges, And Solutions (Professional Development Workshop), Susan R. Madsen Jul 2006

Faculty Ethics: Issues, Challenges, And Solutions (Professional Development Workshop), Susan R. Madsen

Susan R. Madsen

The Faculty Ethics event is a three-part workshop that will provide faculty, administrators, and doctoral students the forum to discuss current issues and challenges related to the ethical decision-making and behavior of faculty members within the higher educational arena. First, the facilitators will briefly outline some of the current issues, trends and supporting literature in this area (20 minutes). Areas of discussion may include work ethic, plagiarism, misrepresentation, authorship issues, grading, teaching effort, selection of service assignments, reporting contributions, evaluation, research standards/ethics, and such. Second, participants will be asked to help the list of narrow ethics issues to the ...


Strategy And Risk: New Relationships Among Governance, Brand And Leadership, Nicholas Imparato Jul 2006

Strategy And Risk: New Relationships Among Governance, Brand And Leadership, Nicholas Imparato

Marketing (Formerly Marketing and Law)

No abstract provided.


Loss Causation In Fraud On The Market Cases Post-Dura Pharmaceuticals, Ann Morales Olazábal Jul 2006

Loss Causation In Fraud On The Market Cases Post-Dura Pharmaceuticals, Ann Morales Olazábal

Business Law Articles and Papers

As a critical matter, class action securities fraud plaintiffs employing the fraud-on-the-market theory of reliance must still plead and eventually prove loss causation and damages. The Supreme Court's April 2005 decision in Dura Pharmaceuticals v. Broudo disapproved of the Ninth Circuit's simple price inflation theory of pleading loss causation (namely that a plaintiff's loss occurs at the time she purchases stock at a price artificially inflated by fraud) without expressly sanctioning any of the other prevailing approaches to loss causation. This leaves open the question of precisely how courts should properly handle loss causation. Consequently, this Article ...


Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García Jul 2006

Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Primer Congreso Nacional de Organismos Públicos Autonomos


Perceptions Of Corporate Social Responsibility: An Empirical Study In Singapore; Strategic Management Policy, Gilbert Yip Wei Tan, Rajah Vellan Komaran Jul 2006

Perceptions Of Corporate Social Responsibility: An Empirical Study In Singapore; Strategic Management Policy, Gilbert Yip Wei Tan, Rajah Vellan Komaran

Research Collection Lee Kong Chian School Of Business

In Singapore, there is no doubt that there have been efforts by various local and foreign corporations to incorporate some CSR principles in their operations. Indeed, there was a national initiative modeled after the tripartite approach to industrial relations where national economic and industrial issues are collectively resolved by the government, employers and employees. Against the backdrop of this national initiative and the effort by some corporations to incorporate CSR principles, not much is really known about the state of affairs in Singapore.


The Business Of Employing People With Disabilities: Four Case Studies, Alexander A. Boni-Saenz, Allen W. Heinemann, Deborah S. Crown, Linda L. Emanuel Jun 2006

The Business Of Employing People With Disabilities: Four Case Studies, Alexander A. Boni-Saenz, Allen W. Heinemann, Deborah S. Crown, Linda L. Emanuel

All Faculty Scholarship

This exploratory study examines employer attitudes towards people with disabilities in the labor market. Through in-depth, semi-structured interviews with senior management, human resources staff, directors of diversity, and hiring managers at four corporations, it pinpoints reasons why businesses chose to hire people with disabilities, investigates the perceived benefits and barriers to hiring people with disabilities, and identifies strategies for successfully hiring and retaining workers with disabilities. It fills a gap in examining the attitudes and decision-making processes of U.S. companies that have been leaders in hiring people with disabilities, as well as delving into the special issues of small ...


Substitution Or Symbolic Effects? A Reexamination Of Corporate Governance And Firm Performance, Xuesong Geng, Dean Hennessy, Kimberly Bates Jun 2006

Substitution Or Symbolic Effects? A Reexamination Of Corporate Governance And Firm Performance, Xuesong Geng, Dean Hennessy, Kimberly Bates

Research Collection Lee Kong Chian School Of Business

In this paper, we use a sample of large Canadian corporations to test the substitution hypothesis and the symbolic hypothesis. We find that the positive effect of board independence on firm performance declines as managerial ownership increases. This effect becomes non-positive when highly concentrated managerial ownership makes independent board more symbolic than effective.


Strategic Investments In Japanese Corporations: Do Foreign Portfolio Owners Foster Underinvestment Or Appropriate Investment?, Parthiban David, Toru Yoshikawa, Murali D. R. Chari, Abdul A. Rasheed Jun 2006

Strategic Investments In Japanese Corporations: Do Foreign Portfolio Owners Foster Underinvestment Or Appropriate Investment?, Parthiban David, Toru Yoshikawa, Murali D. R. Chari, Abdul A. Rasheed

Research Collection Lee Kong Chian School Of Business

This paper investigates the effect of foreign ownership on strategic investments in Japanese corporations. Foreign owners are typically portfolio investors who frequently buy and sell shares and hold diversified portfolios of small stakes in many firms. Prior research has presented two conflicting perspectives on the role of such investors: (a) their frequent trading leads to pressure for short-term returns that fosters underinvestment; (b) their active trading fosters appropriate investments. We investigated the relationship between foreign ownership and strategic investments using dynamic panel data analysis of a sample of 146 Japanese manufacturing firms from 1991 to 1997. We found that foreign ...


The Welfare Consequences Of Hospital Mergers, Robert J Town, Douglas Wholey, Roger Feldman, Lawton R. Burns May 2006

The Welfare Consequences Of Hospital Mergers, Robert J Town, Douglas Wholey, Roger Feldman, Lawton R. Burns

Health Care Management Papers

In the 1990s the US hospital industry consolidated. This paper estimates the impact of the wave of hospital mergers on welfare focusing on the impact on consumer surplus for the under-65 population. For the purposes of quantifying the price impact of consolidations, hospitals are modeled as an input to the production of health insurance for the under-65 population. The estimates indicate that the aggregate magnitude of the impact of hospital mergers is modest but not trivial. In 2001, average HMO premiums are estimated to be 3.2% higher than they would have been absent any hospital merger activity during the ...


How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin May 2006

How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin

Accounting Faculty Publications

The amount of information required in a corporate annual report continues to increase. Most recently, additional reporting requirements brought about by the Sarbanes-Oxley Act of 2002 (SOA), the Public Company Accounting Oversight Board (PCAOB) and the Securities and Exchange Commission (SEC) increase the number of component reports that must be included in the annual report package. Lenders need to be familiar with the additional information that these new components provide. Therefore, this article summarizes the required component reports, discusses the information conveyed in each report and gives some examples of the types of significant new information that can be obtained.


Ethical Judgments Of Sexual Appeals In Advertising Image - Based Products To Teens, Daniel Korn May 2006

Ethical Judgments Of Sexual Appeals In Advertising Image - Based Products To Teens, Daniel Korn

Senior Honors Projects

The use of sexual appeals in advertising is increasingly prevalent in the United States. Perhaps the use is in response to the preponderance of advertisements in everyday life. The advertisements most often featuring such appeals are for image-based products. Actual images in ads can often convey emotions powerfully, which may explain the frequent use in marketing image-based products. These products include: candy, liquor, cigarettes, jewelry, fragrance, cosmetics and fashion goods. It is advertisements for products such as, but not limited to these, that often use sexual appeals. The use of such appeals is constantly scrutinized in terms of ethics, regardless ...


The "Branding Effect" Of Contracts, D. Gordon Smith Apr 2006

The "Branding Effect" Of Contracts, D. Gordon Smith

Faculty Scholarship

In his case study of the MasterCard IPO and its predecessor piece on the Google IPO, Victor Fleischer claims to find evidence of a branding effect of legal infrastructure. The branding effect is not aimed at reducing the potential for opportunism by a counterparty to a contract, but rather at increasing the attractiveness of a product to present and future users or improving the image of a company in the eyes of regulators, judges, and juries. In this essay commenting on Fleischer's work, I endorse the notion that deal structures have branding effects and position Fleischer's work within ...


A Comparative Analysis Of Human Rights Laws In The United States And Australia, Emily F. Chalifoux Apr 2006

A Comparative Analysis Of Human Rights Laws In The United States And Australia, Emily F. Chalifoux

Honors Theses

Discrimination does not make good business sense; it causes tension and a decrease in productivity. Even though human rights laws vary from country to country, conforming with these laws makes business more cohesive and productive. Some of the many benefits include:

  • Increase the pool of potential employees and, therefore, the chances of getting the best person for the job,
  • Build morale and productivity of employees
  • Minimize complaints, disruptions and legal wrangles, leaving employees to focus on their work, and
  • Add to the bottom line and build the company's reputation in the community.

The purpose of this paper is to ...


The College Of Engineering And Applied Sciences & The Btr-A Partnership With Purpose, Michael B. Atkins, Kurt Hayden Apr 2006

The College Of Engineering And Applied Sciences & The Btr-A Partnership With Purpose, Michael B. Atkins, Kurt Hayden

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


Epilogue: Universities And Corporations, Robert Kauffman Apr 2006

Epilogue: Universities And Corporations, Robert Kauffman

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


Cultural Contradictions And Ethical Dilemmas In The Corporate-Styled University, Eric Gould Apr 2006

Cultural Contradictions And Ethical Dilemmas In The Corporate-Styled University, Eric Gould

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University


Introduction: The Entrepreneurial University, Joseph Ellin Apr 2006

Introduction: The Entrepreneurial University, Joseph Ellin

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


Universities And Corporations: A Selection Of Papers Presented At Tire Western Michigan University Emeriti Council Forum, Center Of The Study Of Ethics In Society Apr 2006

Universities And Corporations: A Selection Of Papers Presented At Tire Western Michigan University Emeriti Council Forum, Center Of The Study Of Ethics In Society

Center for the Study of Ethics in Society Papers

A selection of papers presented at the WMU Emeriti Council Forum.


The Commodification Of International Education, Howard Dooley Apr 2006

The Commodification Of International Education, Howard Dooley

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.


Applying A Business Model To The University, John Neill Apr 2006

Applying A Business Model To The University, John Neill

Center for the Study of Ethics in Society Papers

Published by the Center of the Study of Ethics in Society Western Michigan University.