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Business Law, Public Responsibility, and Ethics Commons

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2016

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Articles 1 - 25 of 25

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

“Lucy In The Sky With Diamonds”: Airline Liability For Checked-In Jewelry, Eloisa Rodriguez-Dod Nov 2016

“Lucy In The Sky With Diamonds”: Airline Liability For Checked-In Jewelry, Eloisa Rodriguez-Dod

Eloisa C Rodríguez-Dod

It is expected that when you arrive at an airport you most likely will have to check in a bag or two. What is not expected, however, is that someone would rummage through your baggage and take your belongings. Unfortunately, this happens frequently. A passenger packs her jewelry in her luggage, checks that luggage in, boards her flight, and never sees that jewelry again. Once she discovers the missing jewelry, her options for recovering the loss are quite limited. This article examines the history and current state of the law regarding airline liability for passengers’ lost belongings on domestic as ...


Information Technology Ethics: A Research Framework, Richard V. Mccarthy, Leila Halawi, Jay E. Aronson Oct 2016

Information Technology Ethics: A Research Framework, Richard V. Mccarthy, Leila Halawi, Jay E. Aronson

Leila A. Halawi

Information technology has become so pervasive that opportunities for abuses abound. IT Ethics has taken on increasing importance as the size and complexity of IT issues continues to grow. This paper outlines a research framework to analyze: Do significant ethical differences exist amongst undergraduate and graduate MIS students?


Ethical Attitudes Of Business Information Systems Students: An Empirical Investigation, Leila Halawi, Silva Karkoulian Oct 2016

Ethical Attitudes Of Business Information Systems Students: An Empirical Investigation, Leila Halawi, Silva Karkoulian

Leila A. Halawi

This paper discusses attitudes toward ethical issues in information systems. Approximately 150 subjects were drawn from two populations: full-time undergraduate business information systems students and full-time master’s students. The subjects read a subset of six ethical scenarios. Hypotheses were tested for significant differences between the undergraduate students’ beliefs and those of graduate students, and female and male students who responded to the same scenarios.


Evaluation Of Ethical Issues In The Knowledge Age: An Exploratory Study, Leila Halawi, Richard V. Mccarthy Oct 2016

Evaluation Of Ethical Issues In The Knowledge Age: An Exploratory Study, Leila Halawi, Richard V. Mccarthy

Leila A. Halawi

Unethical information technology (IT) conduct is estimated to cost billions of dollars in deficits for enterprises. Included in this unethical behavior are issues associated with the knowledge age. Many IT ethics concerns do not have guidelines that are well recognized or broadly accepted. This study will explore the ethical perception of a diverse group of knowledge workers. It will also examine the effects of deterrents, individual factors and external variables to determine if there are noted differences in ethical perceptions that can be explained by these variables.


Bankruptcy On The Side, Kenneth Ayotte, Anthony J. Casey, David A. Skeel Jr. Oct 2016

Bankruptcy On The Side, Kenneth Ayotte, Anthony J. Casey, David A. Skeel Jr.

Kenneth Ayotte

This article provides a framework for analyzing side agreements in corporate bankruptcy, such as intercreditor and “bad boy” agreements. These agreements are controversial because they commonly include a promise by one party to remain silent – to waive some procedural right they would otherwise have under the Bankruptcy Code – at potentially crucial points in the reorganization process. Using simplified examples, we show that side agreements create benefits in some instances, but parties to a side agreement may have incentive to contract for specific performance or excessive stipulated damages that impose negative externalities on non-parties to the agreement. A promise not to ...


Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer Sep 2016

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

Marilyn Fischer

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.


Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer Sep 2016

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer

Marilyn Fischer

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned ...


Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer Sep 2016

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Marilyn Fischer

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 ...


Business As Usual: Ethics As Mundane Behavior, And The Case Of Target Corporation, Jon A. Hess Sep 2016

Business As Usual: Ethics As Mundane Behavior, And The Case Of Target Corporation, Jon A. Hess

Jonathan A. Hess

Ethics are in vogue in the 1990s America. Concerns for ethical behavior pervade almost every aspect of our lives and work. This trend has not been unnoticed by the American business community. In fact, many businesses have taken current ethical concerns and tried to put them into action. In some cases, the action has been out of necessity or self-interest, as in the case of companies hurt by an unethical reputation or companies forced to implement ethics programs because of legal indictments. But some companies are taking a proactive stance toward ethics without external pressure.

As these businesses strive to ...


How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm Sep 2016

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

Joseph Castellano

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 ...


The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose Sep 2016

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

Deborah Archambeault

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 ...


Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny Sep 2016

Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny

Lucian Zelazny

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.


Practice Variation As Mechanism For Generating Institutional Complexity: Local Experiments In Funding Social Impact Business, Tracy A. Thompson, Jill Purdy Aug 2016

Practice Variation As Mechanism For Generating Institutional Complexity: Local Experiments In Funding Social Impact Business, Tracy A. Thompson, Jill Purdy

Jill Purdy

No abstract provided.


Leadership & Communication In The Bhagavad Gita, Jon P. Radwan Aug 2016

Leadership & Communication In The Bhagavad Gita, Jon P. Radwan

Jon P. Radwan

No abstract provided.


The U.S. State Of Nevada Consumes A Disproportionate Share Of U.S. Securities And Exchange Commission Regulatory Resources, Anthony J. Cataldo Ii, Thomas Miller, Lori Fuller, Brian J. Halsey Jun 2016

The U.S. State Of Nevada Consumes A Disproportionate Share Of U.S. Securities And Exchange Commission Regulatory Resources, Anthony J. Cataldo Ii, Thomas Miller, Lori Fuller, Brian J. Halsey

Thomas Miller

No abstract provided.


Trusteed Individual Retirement Accounts - Risk Management & Client Benefits In The Wake Of Clark V. Rameker, Brian J. Halsey, Julie D. Pfaff, Jennifer C. Halsey Jun 2016

Trusteed Individual Retirement Accounts - Risk Management & Client Benefits In The Wake Of Clark V. Rameker, Brian J. Halsey, Julie D. Pfaff, Jennifer C. Halsey

Brian Halsey

No abstract provided.


Gamechange: Cord Cutters, Technology, And The Legalities Of The Race To Replace Cable, Brian J. Halsey, Julie D. Pfaff, Amy Hendrickson Jun 2016

Gamechange: Cord Cutters, Technology, And The Legalities Of The Race To Replace Cable, Brian J. Halsey, Julie D. Pfaff, Amy Hendrickson

Brian Halsey

No abstract provided.


Qualitative Assessment Of Animal Behaviour As An On-Farm Welfare-Monitoring Tool, Françoise Wemelsfelder, Alistair B. Lawrence Jun 2016

Qualitative Assessment Of Animal Behaviour As An On-Farm Welfare-Monitoring Tool, Françoise Wemelsfelder, Alistair B. Lawrence

Françoise Wemelsfelder, PhD

There is a growing need to monitor the health and welfare of farm animals, and to develop methods which do so efficiently and reliably. A crucial problem with current methods is the integration of separate measurements taken during farm visits into accurate judgements of an animal’s overall welfare state. This paper proposes that the qualitative assessment of animal behaviour may serve as an integrative methodology which could guide the interpretation of other, more detailed welfare measurements. Recent research has demonstrated qualitative behaviour assessment to be reliable and repeatable under controlled experimental conditions. The paper concludes with a discussion of ...


“What I Learned From The Wright Brothers”, Nicolette Dahdah May 2016

“What I Learned From The Wright Brothers”, Nicolette Dahdah

Nicolette Dahdah

Adjunct professor Peter Newman in his course The Legal Environment of Business asked his students to read The Wright Brothers by David McCullough. Selected student essays on the lessons learned from this book were presented in the University of Dayton Magazine. My contribution can be found on pages 24-25.


Digital Counterfeiting: States Regulation Of Federal, Foreign & Digital, Ralph E. Mckinney, Lawrence P. Shao, Dale H. Shao, Dale C. Rosenblieb Jr. Apr 2016

Digital Counterfeiting: States Regulation Of Federal, Foreign & Digital, Ralph E. Mckinney, Lawrence P. Shao, Dale H. Shao, Dale C. Rosenblieb Jr.

Ralph E. McKinney

The relatively recent appearance of Internet-based transactions necessitated the develop of digital forms of payment. These payments have evolved into various forms, including digital currency. This paper discusses the regulatory authority and/or lack of authority, of the sovereign States of the United States to regulate the counterfeiting of financial instruments used as currency, including digital currency. Federal and Foreign (non-U.S.) currencies are explicitly examined. Some digital currencies are not regulated or authorized specifically by a government. Can a currency without formal codification from a government be regulated by a State? As financial transactions have shifted historically from various ...


Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr. Apr 2016

Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr.

Ralph E. McKinney

The global nature of investing requires a thorough analysis of the firm to determine the strategic viability of the firm for investment purposes. In addition, businesses are being held more accountable for the statements they make and the actions they take concerning their business. Several forensic disciplines have recently emerged that may supply subjective and objective data that can assist investors in making their final investment decisions and determining if ongoing businesses are truly doing what is in the best interest of their shareholders. Another factor influencing the increase forensic analyses of national and multinational corporations is the increase in ...


Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack Mar 2016

Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack

Sarah J Webber

Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better position to fully utilize the benefits of NOLs generated in prior years. NOL usage is not without peril, however. Corporations should carefully monitor corporate ownership changes to ensure that NOLs are not lost to the NOL trafficking rules. Under the NOL trafficking rules, excessive shareholder turnover triggers substantial NOL limitations. Unfortunately, corporations are not in control of their shareholder turnover, and therefore not in ...


Myth: Hard Work And Credentials Determine Employment Opportunities Feb 2016

Myth: Hard Work And Credentials Determine Employment Opportunities

Alev Dudek

"The way one's career develops has little to do with what one went to school for, envisioned, or carefully planned. Careers generally result from coincidence. Regardless of these facts, job seekers are told to endure extensive career testing and planning, or they are asked to create artificial networks that seldom lead to more than frustration. They are given tests that allegedly determine which careers a particular individual would excel in and be a good fit for based on his or her skills and interests, as if the individual would not excel in other careers as much, or as if ...


Profits And Professions: Essays In Business And Professional Ethics, Wade Robison, Michael Pritchard, Joseph Ellin Feb 2016

Profits And Professions: Essays In Business And Professional Ethics, Wade Robison, Michael Pritchard, Joseph Ellin

Michael Pritchard

Suppose an accountant discovers evidence of shady practices while ex­ amining the books of a client. What should he or she do? Accountants have a professional obligation to respect the confidentiality of their cli­ ents' accounts. But, as an ordinary citizen, our accountant may feel that the authorities ought to be informed. Suppose a physician discov­ ers that a patient, a bus driver, has a weak heart. If the patient contin­ ues bus driving even after being informed of the heart condition, should the physician inform the driver's company? Respect for patient confidentiality would say, no. But what if ...


Legal History Meets The Honors Program, Robert Bennett Jan 2016

Legal History Meets The Honors Program, Robert Bennett

Robert B. Bennett

In this article, the author discusses the "Law and Culture" course that he developed to teach in the Butler University Honors Program. The course looks at some landmark periods or events in legal history and explores how those events were the product of their culture, and how they affected their culture. Among the events or periods that the author has looked at in iterations of this course were the survival instinct on display in "Regina v. Dudley and Stephens," the Nuremberg trials, the Scopes Monkey Trial, the modern American litigation explosion, and the events surrounding the U.S. Supreme Court ...