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Business Law, Public Responsibility, and Ethics Commons

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2010

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Articles 1 - 30 of 176

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

What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan Dec 2010

What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan

John N. WILLIAMS

No abstract provided.


Third Party Access And Refusal To Deal In European Energy Networks: How Sector Regulation And Competition Law Meet Each Other, Michael Diathesopoulos Dec 2010

Third Party Access And Refusal To Deal In European Energy Networks: How Sector Regulation And Competition Law Meet Each Other, Michael Diathesopoulos

Michael Diathesopoulos

In this paper, we will analyse the issue of concurrence between competition and sector rules and the relation between parallel concepts within the two different legal frameworks. We will firstly examine Third Party Access in relation to essential facilities doctrine and refusal of access and we will identify the common points and objectives of these concepts and the extent to which they provide a context to each other’s implementation. Second, we will focus on how Commission uses sector regulation and objectives as a context within the process of implementation of competition law in the energy sector and third, we ...


Our Clumsy System Is Best For Church And Market, Nathan B. Oman Dec 2010

Our Clumsy System Is Best For Church And Market, Nathan B. Oman

Popular Media

No abstract provided.


Technology: How To Stay Out Of Court, Erin Jozwiak, Heather Thomas, Jackie Pillow, George Taylor Ii Dec 2010

Technology: How To Stay Out Of Court, Erin Jozwiak, Heather Thomas, Jackie Pillow, George Taylor Ii

Parameters of Law in Student Affairs and Higher Education (CNS 670)

It is hard to believe that over a century ago business professionals, educators, high school and college students were writing letters with a pen and ink, making telephone calls on a land line phone, and physically making home visits to family and friends. In today’s society, texting has replaced phone calls, picture and video messaging has replaced face to face conversation, emails has replaced letter writing and social networking is changing the face of how electronic communication is viewed along and administered.

Electronic communication has led the way in this new millennium of communication and because technology is changing ...


Staying Out Of Court: Leadership Factors For Consideration As Higher Education Administrators, Steven R. Briggs Dec 2010

Staying Out Of Court: Leadership Factors For Consideration As Higher Education Administrators, Steven R. Briggs

Parameters of Law in Student Affairs and Higher Education (CNS 670)

Higher education leaders have a tremendous responsibility as it relates to legal concerns. This guidebook is intended to assist leaders in higher education by providing factors for which administrators serving in a student affairs or higher education leadership role should consider. This guidebook is designed to offer five recommendations for best practices. The guidebook will also review the 2007 rape and murder of a Eastern Michigan University student in demonstrating how leaders at this institution failed to follow these five factors of best practice and thus providing examples of negligence or tort liability, which has best been defined as civil ...


The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose Dec 2010

The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose

Accounting Faculty Publications

Communicating results is an integral part of the internal auditor's job, and The IIA's International Standards for the Professional Practice of Internal Auditing recognizes its importance by specifying in Standard 2420 that communications should be "accurate, objective, clear, concise, constructive, complete, and timely." In its 2009 survey. The Biggest Internal Audit Challenges in the Next Five Years, Protiviti, a global consulting firm, ranked communication with management and the audit committee as one of the biggest challenges facing internal auditing through 2012. Their subsequent 2010 Internal Audit Capabilities and Needs Survey identified presentation skills as the top "need to ...


What Is The Impact Of Liquor Licensing Laws On Portland’S Entertainment Venues? A Case Study, Will Etheridge Dec 2010

What Is The Impact Of Liquor Licensing Laws On Portland’S Entertainment Venues? A Case Study, Will Etheridge

Muskie School Capstones and Dissertations

In January 2009, Port City Music Hall in Portland, Maine was preparing to open its doors to the public for the first time. With a capacity for nearly six hundred attendees, Port City Music Hall was designed to attract national touring acts to Portland too big for the bar scene, but not suited for the Merrill Auditorium or Cumberland Civic Center. With the State Theatre still shuttered at the time, this new venue hoped to fill an important niche in the city’s creative economy, bringing a diverse array of performers that would not otherwise be able to find a ...


Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García Nov 2010

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades de los ...


Developing A Culturally Responsive Classroom Collaborative Of Faculty, Students, And Institution, Paul J. Colbert Nov 2010

Developing A Culturally Responsive Classroom Collaborative Of Faculty, Students, And Institution, Paul J. Colbert

MBA Faculty Conference Papers & Journal Articles

Culture is integral to the learning process. It is the organization and way of life within the community of students and teachers and directs the way they communicate, interact, and approach teaching and learning. Although founded in particular values and principles, the academy, like most organizations, is impacted day-to-day by its culture. Yet, the traditional higher education institution has not been designed to operate within a racially or ethnically diverse student population. The social, political, economic, and cultural forces that support the institution influence the teaching and learning environments. To better address cultural diversity in the classroom, faculty must first ...


Brands, Competition, And The Law, Deven R. Desai, Spencer Waller Nov 2010

Brands, Competition, And The Law, Deven R. Desai, Spencer Waller

BYU Law Review

No abstract provided.


Do Abnormally High Audit Fees Impair Audit Quality?, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang Nov 2010

Do Abnormally High Audit Fees Impair Audit Quality?, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang

Research Collection School Of Accountancy

This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees, that is, the difference between actual audit fee and the expected, normal level of audit fee. The results of various regressions reveal that the association between the two is asymmetric, depending on the sign of the abnormal audit fee. For observations with negative abnormal audit fees, there is no significant association between audit quality and abnormal audit fee. In contrast, abnormal audit fees are negatively associated with audit quality for observations with positive abnormal audit fees. Our findings ...


The New Financial Deal: Understanding The Dodd-Frank Act And Its (Unintended) Consequences, David A. Skeel Jr. Oct 2010

The New Financial Deal: Understanding The Dodd-Frank Act And Its (Unintended) Consequences, David A. Skeel Jr.

Faculty Scholarship at Penn Law

Contrary to rumors that the Dodd-Frank Act is an incoherent mess, its 2,319 pages have two very clear objectives: limiting the risk of the shadow banking system by more carefully regulating derivatives and large financial institutions; and limiting the damage caused by a financial institution’s failure. The new legislation also has a theme: government partnership with the largest Wall Street banks. The vision emerged almost by accident from the Bear Stearns and AIG bailouts of 2008 and the commandeering of the bankruptcy process to rescue Chrysler and GM in 2009. Its implications for derivatives regulation could prove beneficial ...


Pleasant Grove City V. Summum: Government Speech Takes Center Stage, Edward J. Schoen, J. S. Falchek Oct 2010

Pleasant Grove City V. Summum: Government Speech Takes Center Stage, Edward J. Schoen, J. S. Falchek

Rohrer College of Business Faculty Scholarship

No abstract provided.


Strengthening Credit Freeze Legislation In The States: Empowering Consumers To Prevent Economic Loss From Identity Theft, Richard G. Kunkel J.D. Sep 2010

Strengthening Credit Freeze Legislation In The States: Empowering Consumers To Prevent Economic Loss From Identity Theft, Richard G. Kunkel J.D.

Ethics and Business Law Faculty Publications

This article discusses the need for laws that will help to protect consumers from economic loss caused by identity theft. It reviews the nature of the identity theft schemes, the economic losses caused and the broad extent of identity theft. Second, the article reviews exisiting law that have been largely ineffective. Third, the articles reviews the vulnerabilities of existing identification systems and risky lending practices that enable identity theft. Finally, the article proposes new state credit freeze legislation focused on economic loss prevention. Permitting consumers to obtain a security freeze on their credit reports, thereby disrupting ability of identity thieves ...


Piratas Y Corsarios En La Era Digital, Mario Šilar, Alejandro Néstor García Martínez Sep 2010

Piratas Y Corsarios En La Era Digital, Mario Šilar, Alejandro Néstor García Martínez

Mario Šilar

http://www.unav.es/nuestrotiempo/es/temas/piratas-y-corsarios-en-la-era-digital


Legalizing Gaming In Singapore: The Ethical Implications, Yeng Tuck Nicholas Lee Sep 2010

Legalizing Gaming In Singapore: The Ethical Implications, Yeng Tuck Nicholas Lee

UNLV Theses, Dissertations, Professional Papers, and Capstones

In this day and age when directors of companies are found to be corrupt and governments are not void of graft and bribes, it is not a wonder that people would question the integrity of both companies and governments. Many cities in the world have decided to build mega resorts with gaming facilities for the purpose of economic development that includes employment and tourism. The aim of this study therefore is to contrast and compare the ethical issues and implications of the decisions made not only by the Singapore government but other governments of the US, Macau, the Bahamas and ...


Obtaining Intangible And Tangible Benefits From Corporate Social Responsibility, Wei Nurn Chong, Gilbert Tan Sep 2010

Obtaining Intangible And Tangible Benefits From Corporate Social Responsibility, Wei Nurn Chong, Gilbert Tan

Research Collection Lee Kong Chian School Of Business

The relationship between corporate social responsibility (CSR) and corporate financial performance has been heavily studied in past research. However, little theory has been developed on how CSR may lead to greater corporate financial performance. In this paper, the authors attempt to fill this theoretical gap by explaining how CSR leads to the tangible benefits of attracting better employees, reduced turnover rate, greater efficiency, and reduced operating costs, via the intangible benefits of firm reputation, organizational commitment, and learning. Thereafter, managerial implications and further research opportunities are discussed.


Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne Sep 2010

Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne

Faculty Publications

The article describes and summarizes five studies that examined whether the landmark Sarbanes-Oxley Act of 2002 (SOX) was beneficial or not to financial reporting. The U.S. Congress is stated to have passed the legislation on July 25, 2002 in reaction to a series of financial accounting scandals involving such companies as Enron and WorldCom, as well as the demise of the accounting firm Arthur Andersen LLP. The author asserts that all five of the studies provide evidence of a significant improvement in the financial reporting environment since SOX.


Ethical Use Of Technology In The Workplace, Mark D. Threeton Aug 2010

Ethical Use Of Technology In The Workplace, Mark D. Threeton

Online Journal for Workforce Education and Development

This paper addresses the ethical issue of incumbent workers surfing the internet for personal reasons while on the clock at work. Internet surfing for personal reasons while at work is clearly a violation of public trust and is often times viewed as stealing time and money from an employer. This common workplace problem is costing employers billions in wasted salary dollars per year (Malachowski, 2005). The conclusion identifies solutions for workforce education professionals such as implementing strong ethical use of technology statements and seminars to combat this workplace problem.


Assessing The Ethical Company, Douglas Jondle, Robert Shoemake, Brenda Kowske Aug 2010

Assessing The Ethical Company, Douglas Jondle, Robert Shoemake, Brenda Kowske

Center for Ethical Business Cultures Papers and Reports

What makes a given organization ethical? Who decides? Can you measure ethics? What criteria should be used for assessment and how? This paper examines these questions by looking at a set of principles for business, a model of ethical organizational culture growing out of those principles and the development and use of an assessment tool built on that model.

In the early 1990s, against the horizon of what were then the early stages of globalization, the Center for Ethical Business Cultures (CEBC) at the University of St. Thomas fostered the development of The Minnesota Principles, principles “developed by…business leaders ...


External Confirmation Of Adherence To Standards: As Applicable To Academic Programmes As To Business And Industry, Aaron W. Hughey, Monica G. Burke Aug 2010

External Confirmation Of Adherence To Standards: As Applicable To Academic Programmes As To Business And Industry, Aaron W. Hughey, Monica G. Burke

Counseling & Student Affairs Faculty Publications

The development of, and adherence to, performance standards is imperative for success in today’s competitive global market. This is as true for academic programmes in higher education as it is for the manufacturing and service sectors. Just like their counterparts in business and industry, it is important that graduate career preparation programmes are subject to an external validation process that can substantiate whether or not they are indeed following applicable standards. In this paper the authors discuss the current status of accreditation for graduate programmes designed to prepare tomorrow’s leaders in the student services profession and argue for ...


Application Of Stakeholder Theory To Corporate Environmental Disclosures, Pamela Kent, Christopher Chan Jul 2010

Application Of Stakeholder Theory To Corporate Environmental Disclosures, Pamela Kent, Christopher Chan

Pamela Kent

Ullmann's (1985) three-dimensional model of social responsibility disclosure is tested to determine whether it can be operationalized to help explain the quantity and quality of environmental disclosures in Australian annual reports. The stakeholder power dimension of Ullmann's framework is significant in explaining environmental disclosures while content of the mission statement and existence or otherwise of environmental or social responsibility committees also find strong statistically significant support in the results. Ullmann's stakeholder theory has previously been applied to explain social disclosures in general (Roberts, 1992) and is an important theory because it introduces a measure of strategy. The ...


How Does Corporate Social Responsibility Create Value For Consumers?, Todd Green, John Peloza Jul 2010

How Does Corporate Social Responsibility Create Value For Consumers?, Todd Green, John Peloza

Academic Conference on Good Business

Purpose – Research examining corporate social responsibility (CSR) demonstrates a relatively consistent level of positive support by consumers. However, CSR is poorly defined and little is known about the mechanisms by which this response occurs. This paper seeks to understand how consumers define CSR and how it can enhance the overall value proposition for consumers. Design/methodology/approach – The value typology developed by Sheth et al. is integrated with qualitative data to enhance understanding of these value paths. Interviews were conducted with consumers through the heart of the current recession, when consumers were particularly aware of value when making purchase decisions ...


Corporate Social Responsibility Activities: Appropriability And Impact On Social Performance, Sylvia Maxfield, Jegoo Lee Jul 2010

Corporate Social Responsibility Activities: Appropriability And Impact On Social Performance, Sylvia Maxfield, Jegoo Lee

Academic Conference on Good Business

To explore strategic aspects of corporate social responsibility (CSR), this paper examines the impact of CSR activities on corporate social performance (CSP). Drawing from and synthezing two literatures, the well-known instrumental/strategic stakeholder theory and research on CSR strategic value criteria (Burke and Logsden, 1996), we conceptualize appropriability as a variable intermediating between a firm’s CSR activities and its CSP. We suggest that two considerations shape appropriability in the context of corporate social performance: 1) the extent to which social actions go beyond legal requirements and dominant social norms (voluntarism and proactivity) and, 2) the coherence of stakeholder groups ...


From Energy Sector Inquiry To Recent Antitrust Decisions In European Energy Markets: Competition Law As A Means To Implement Energy Sector Regulation In Eu, Michael Diathesopoulos Jul 2010

From Energy Sector Inquiry To Recent Antitrust Decisions In European Energy Markets: Competition Law As A Means To Implement Energy Sector Regulation In Eu, Michael Diathesopoulos

Michael Diathesopoulos

This paper presents the conceptual path followed by European Union, European Commission and European Competition Network, after the Energy Sector Inquiry (2007) towards the realisation of the objective of an Energy Internal Market, fully functional and open to competition. Firstly, we examine the findings of Sector Inquiry and then we describe how the Third Energy Package - that followed - tried to address the issues highlighted by the Inquiry and how Third Energy Package introduces a promising but complex system, in order to develop sector rules. Following the above, we proceed to a brief but close examination of 10 recent -during or ...


Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García Jul 2010

Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.


I Piani Di Compensi Basati Su Strumenti Finanziari: Profili Giuridici, Informativa Esterna, Problematiche Di Rappresentazione In Bilancio E Attività Di Vigilanza E Di Revisione Legale Dei Conti, Claudio Sottoriva, Andrea Cerri Jul 2010

I Piani Di Compensi Basati Su Strumenti Finanziari: Profili Giuridici, Informativa Esterna, Problematiche Di Rappresentazione In Bilancio E Attività Di Vigilanza E Di Revisione Legale Dei Conti, Claudio Sottoriva, Andrea Cerri

Claudio Sottoriva

Il contributo ha per oggetto l'analisi delle problematiche relative alla rilevazione contabile e alla rappresentazione in bilancio dei piani di compensi basati su strumenti finanziari rappresentati tipicamente dagli stock options plans utilizzati soprattutto nell'ambito di società aventi titoli negoziati in mercati regolamentati. Dopo aver analizzato le principali modalità con le quali è possibile attuare un piano di compensi basato su strumenti finanziari, si presenta l'attuale articolazione della disciplina dell'informazione al mercato nell'ambito delle società aventi titoli negoziati in mercati regolamentati (normativa Consob) e vengono poi trattate le problematiche di natura contabile sottostanti distinguendo tra soggetti ...


The Blameless Corporation, Larry D. Thompson Jul 2010

The Blameless Corporation, Larry D. Thompson

Scholarly Works

This article is a clarification and expansion of the author's previous oral statements published in The American Criminal Law Review 46-4--a Symposium Issue on "Achieving the Right Balance: The Role of Corporate Criminal Law in Ensuring Corporate Compliance."


Corporate Valuation Around The World: The Effects Of Governance, Growth, And Openness, Choong Tze Chua, Cheol S. Eun, Sandy Lai Jul 2010

Corporate Valuation Around The World: The Effects Of Governance, Growth, And Openness, Choong Tze Chua, Cheol S. Eun, Sandy Lai

Research Collection Lee Kong Chian School Of Business

The purpose of this paper is to provide a comprehensive analysis of corporate valuation around the world. Specifically, we (i) document and compare corporate valuation around the world, and (ii) identify the key factors that drive cross-country differences in valuation. In doing so, we utilize the country-level Tobin's q (CTQ), computed as the ratio of the aggregate market value to book value of all assets held by all public firms domiciled in a country, which amounts to the Tobin's q for the [`]market portfolio' of the country. The key findings of the paper are: First, CTQ varies greatly ...


The 'New Responsibility Paradigm': Implications For Strategic Competitiveness, Art Stewart Jun 2010

The 'New Responsibility Paradigm': Implications For Strategic Competitiveness, Art Stewart

Art Stewart

No abstract provided.