Social and Behavioral Sciences Commons^™

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

The Effects Of Short-Term Rentals On Communities And How To Legislate Them: An Expanded Literary Review, William Cherry

Finance Undergraduate Honors Theses

A literary review of the economic and socioeconomic effects of short-term rental properties, specifically the commercialization of the industry based upon other research studies. An in-depth look at how commercialized short-term rentals effect the younger generation, hospitality industry, housing market, communities they reside in, and other externalities. A further review of different legal case studies of short-term rental legislation in major cities across the globe and their varying degrees of effectiveness.

The Ethical And Legal Implications Of Iot Data In Business Organizations, Kennedy Bellamy

Cybersecurity Undergraduate Research Showcase

The Internet of Things (IoT) has transformed how our day to day lives by implementing and evolving technology that allows data to be exchanged between interconnected devices without the need for human involvement. This paper investigates the implications of IoT expansion and development in corporate organizations, focusing on both the opportunities and challenges it brings. IoT encompasses a wide range of data kinds, from sensor readings to user interactions, across industries such as manufacturing, healthcare, and retail. However, greater connection raises ethical and legal challenges, especially over data privacy, ownership, and control. Potential breaches of privacy and illegal data access …

Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian

Religious Studies Theses and Dissertations

Accounting is often assumed to be a neutral presentation of the facts of economic activities and actions. Its double-entry system means that it is always in balance and comports to the rigor of mathematical formulas, and it is taken to be a matter of empirical counting that lends it certainty as well. The dissertation argues that this description of accounting is inadequate. Accounting is better seen as a political tool and technology for producing trust that can help resolve social conflicts. As such, accounting is not value-neutral but carries within it a particular sociality that has moral implications. These moral …

Searching Govinfo.Gov/, Bert Chapman

Libraries Faculty and Staff Presentations

This U.S. Government Publishing Office (GPO) database provides access to information legal, legislative, and regulatory information produced on multiple subjects by the U.S. Government. Content includes congressional bills, congressional committee hearings and prints (studies), reports on legislation, the text of laws, regulations, and executive orders and multiple U.S. Government information resources covering subjects from accounting to zoology.

Twenty Years Of The Application Of Rooney Rule And Diversity Practices In The Nfl Workplace, David M. Savino

Journal of the North American Management Society

While the inception of the Rooney Rule has been generally applauded in its intention, the results achieved have been less than noteworthy. In the 20 years since its inception and application in team searches for head coaches of the National Football League, the outcome may be a true sign of the difficulty associated with creating fair and equitable job opportunities in any workplace. Also, there has been a long-standing and deeply entrenched system that has been in place, especially in the sports world, to ensure little change in the overall system. This has not only been true for the sports …

Staff Matters: Do I Really Need An Employee Handbook?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This article underscores the importance of having an employee handbook for even small practices. It emphasizes the handbook as a crucial tool for communicating expectations, providing a defense against employment claims, and ensuring legal compliance. The author advises on essential policies related to legal requirements, "At-Will" status, conduct, compensation, benefits, communication, attendance, and discipline. The article stresses the significance of well-crafted policies to avoid confusion and legal liabilities, recommending professional review before implementation.

Containerization Of Seafarers In The International Shipping Industry: Contemporary Seamanship, Maritime Social Infrastructures, And Mobility Politics Of Global Logistics, Liang Wu

Dissertations, Theses, and Capstone Projects

This dissertation discusses the mobility politics of container shipping and argues that technological development, political-economic order, and social infrastructure co-produce one another. Containerization, the use of standardized containers to carry cargo across modes of transportation that is said to have revolutionized and globalized international trade since the late 1950s, has served to expand and extend the power of international coalitions of states and corporations to control the movements of commodities (shipments) and labor (seafarers). The advent and development of containerization was driven by a sociotechnical imaginary and international social contract of seamless shipping and cargo flows. In practice, this liberal, …

From Polygraphs To Truth Machines: Artificial Intelligence In Lie Detection, Jo Ann Oravec

Critical Humanities

The proliferation of artificial intelligence (AI)-enhanced lie detection tools in business, educational, community, and governmental contexts signals a new era of deception detection. With these AI developments, collections of intimate biometric information such as facial and retinal data, keystroke patterns, brain scans, and physiological changes in the cardiovascular system are combined with personal profiles to produce analyses of a subject’s supposed veracity. This article explores some early lie detection technologies (such as the polygraph) and discusses the influences that lie detection initiatives have had in human interactions through the decades. It addresses the empirical issues of whether specific AI technologies …

Revolutionizing Lithium Extraction: Analysis Of Factors Affecting Commercialization Timelines With Insights From The Shale Gas Boom, Bilge Tayyar

CMC Senior Theses

This study draws parallels between Direct Lithium Extraction (DLE) and hydraulic fracturing to highlight the transformative potential of DLE technology in the lithium industry. The comparative analysis supports the hypothesis that DLE might expedite commercialization timelines, similar to the effect hydraulic fracturing has had on traditional shale gas extraction. The study includes a regression analysis to determine the factors affecting the commercialization of conventional lithium brine extraction methods, thereby better understanding the potential changes DLE will create. The regression model, based on data from 11 projects, examines the impact of variables such as temperature range, tax rates, royalty rates, regulatory …

Towards Algorithmic Justice: Human Centered Approaches To Artificial Intelligence Design To Support Fairness And Mitigate Bias In The Financial Services Sector, Jihyun Kim

CMC Senior Theses

Artificial Intelligence (AI) has positively transformed the Financial services sector but also introduced AI biases against protected groups, amplifying existing prejudices against marginalized communities. The financial decisions made by biased algorithms could cause life-changing ramifications in applications such as lending and credit scoring. Human Centered AI (HCAI) is an emerging concept where AI systems seek to augment, not replace human abilities while preserving human control to ensure transparency, equity and privacy. The evolving field of HCAI shares a common ground with and can be enhanced by the Human Centered Design principles in that they both put humans, the user, at …

J Mich Dent Assoc January 2024

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association brings news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists!

The January issue sets the foundation for Children’s Dental Health Month in February, the reader will find the following original content:

• A cover commentary on Pediatric Dentistry
• A feature article on “Silver Diamine Fluoride as a Caries Management Option for the Young Child”.
• A feature on “Considerations Concerning Obesity-Related Education for Parents of Young Children”.
• Professional advice commentary on “Staying Focused on a Moving Target: Coping …

An Analysis Of The Public Participation Processes Employed For An Urban Greenway Project, Maeve O'Connell

Articles

The purpose of this study is to examine the public participation mechanisms employed for a proposed new infrastructure project. Public participation is a core characteristic of a contemporary democratic society as policy makers are increasingly encouraged to engage with citizens for learning and legitimacy. Participation is a loose concept with many forms and interpretations. This study explores the key characteristics of public participation formats, challenges to and the criteria for success. This analysis is then applied to the proposed local infrastructure consultation process. An additional survey is designed and its role in the public participation process is assessed. The processes …

Criminal Subsidiaries, Andrew K. Jennings

Faculty Articles

Corporate groups comprise parent companies and one or more subsidiaries, which parents use to manage liabilities, transactions, operations, and regulation. Those subsidiaries can also be used to manage criminal accountability when multiple entities within a corporate group share responsibility for a common offense. A parent, for instance, might reach a settlement with prosecutors that requires its subsidiary to plead guilty to a crime, without conviction of the parent itself—a subsidiary-only conviction (SOC). The parent will thus avoid bearing collateral consequences—such as contracting or industry bars—that would follow its own conviction. For the prosecutor, such settlements can respond to criminal law’s …

The Relationship Of Esg Component Scores And Creditworthiness On Publicly Listed Firms In The Asean-5 Countries, Shayne Jefferson Alvarez, Charlene Ashley C. Cu, Lance L. Lamberte, Patrick Henry G. Yap, Paulynne J. Castillo, Roberto B. Raymundo, Joel Q. Tanchuco

Angelo King Institute for Economic and Business Studies (AKI)

ESG ratings are crucial for ASEAN-5 businesses' creditworthiness. While existing studies often concentrate on ESG's impact on financial performance or general pillars, a detailed exploration of the 10 specific ESG components in the ASEAN-5 is lacking. This study addresses this gap, examining how ESG ratings affect a company's creditworthiness (probability of default) in publicly traded companies across the ASEAN-5 countries while considering potential heterogeneity. Utilizing annual data from 2013-2022 for 10 ESG components and Eikon Refinitiv's probability of default via the Starmine Combined Credit Risk Model across ASEAN-5, the study employs a panel OLS regression model with White's Robust Standard …

Leadership And Environmental Sustainability: An Integrative Conceptual Model Of Multilevel Antecedents And Consequences Of Leader Green Behavior, Hannes Zacher, Clara Kühner, Ian M. Katz, Cort W. Rudolph

Psychology Faculty Publications

Environmental sustainability is a strategic and ethical imperative for organizations, and numerous studies have investigated associations between leadership and employee pro-environmental or “green” behavior. However, these studies have typically focused on leadership styles that conflate leader behavior with its assumed antecedents or consequences. Moreover, the literature on relations between leadership and environmental sustainability constructs is fragmented and in need of systematic integration to effectively guide future research and practice. Accordingly, we pursue three goals in this conceptual paper. First, after a brief review of key insights from extant theoretical and empirical research, we define leadership in the context of environmental …

On Sgx’S Voyage To Corporate Sustainability: Exploring Emerging Topics In Multi-Industry Corpora, Xinwen Ni, Min Bin Lin, Simon J.D. Schillebeeckx, Wolfgang Karl Hardle

Research Collection Lee Kong Chian School Of Business

Topic modeling and LDA (Latent Dirichlet Allocation) have proven valuable in various fields as an innovative approach to studying areas of interest and identifying topics in a dynamic content. The underlying assumption is that techniques like LDA can swiftly capture emerging topics in textual documents compared to other categorization tools. These unsupervised approaches have been used to identify new industries and technological domains. However, our study on the nascent topic of “sustainability” within the corpora of SGX-listed companies highlights clear limitations in employing techniques like LDA on sparse data. The dynamic LDA approach, also called DTM (Dynamic Topic Modelling),based on …

You Fooled Me, So I'Ll Tell You About Myself! Personnel-Related Brand Betrayal Experiences And Disclosure Of Personal Information, Teck M. Tan, Jari Salo, Jaakko Aspara

Research outputs 2022 to 2026

Past research has extensively studied the negative effects of brand betrayals on consumer attitudes, but largely ignored their potential positive consequences. Also, while previous research has focused on betrayals made by the brand itself, it has paid less attention to betrayals by the brand's personnel. This paper focuses on one potentially important positive consequence of brand personnel betrayal experiences (a consumer's feeling of being betrayed by the brand staff members): the increased willingness of consumers to share personal insights and information with the brand after experiencing a brand personnel betrayal. A field data set and two online experiments show that …

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …

Managing Diversity In A Culturally Fractional World: Review Of Diversity: A Key Idea For Business And Society (2023) By Mustafa F. Özbilgin, Cihat Erbil

Markets, Globalization & Development Review

No abstract provided.

Whither India’S Development: Toward Being A Super Power Or A Super Civilization?, Pradip Khandwalla

Markets, Globalization & Development Review

This commentary was triggered by my reading a lecture delivered by Saurabh Kumar, a former student of mine at Indian Institute of Management, who later served as India’s ambassador in various countries and international bodies. He bemoaned that China had much greater status in global affairs than India. Many others in India hanker for a super power status for India. I find this concern to be somewhat misguided. India should be aiming to be a great civilization, rather than a domineering superpower. The record of all the superpowers till now has been quite spotty in humane terms. My vision for …

Apple: Global Ethics And Transformational Leadership, Bisma Ahmed

Journal of Global Awareness

Apple Inc. is an American technological company that designs, manufactures, and sells various products such as laptops, phones, accessories, streaming services, licensing services, and so much more. The paper explores the corporate responsibility and unethical business practices that arise from the global sourcing of Apple’s products. The company established many relationships with suppliers in East Asia to meet the rigorous demands of consumers, promising high-quality products at the expense of factory workers. However, global sourcing comes with unethical business practices. There have been various cases against Apple’s suppliers. This research highlights unfair working conditions, overworking employees, and environmental pollution that …

A Critical Librarianship Approach For Teaching Patent Searching: Who Becomes An Inventor In America?, Dave Zwicky, Ilana Stonebraker

Libraries Faculty and Staff Scholarship and Research

The ways in which a technology is invented, owned, and approved are strongly influenced by the same oppressive and exclusionary structures that critical librarianship interrogates. Patents, limited-term grants of rights to inventions, are issued to inventors in exchange for detailed specifications of the invention. This paper examines current practices used by business librarians in teaching students how to find patents and how these practices could be critically informed given the nature of the United States patent system as it exists today. An output of this work is a suggested lesson plan with recommended resources.

Sustainability Transformation: The Role Of Accountancy And Finance Professionals In The Singapore Manufacturing Sector, Jiwei Wang, Holly I. Yang, Liandong Zhang, Sanli Pinar Darendeli, Ying-Chi Huang

Research Collection School Of Accountancy

Sustainability is already reshaping the Singapore manufacturing sector. The majority of companies surveyed (70%) have started their sustainability transformation in one form or another, and many have initiated discussions. However, on the whole, only 37% of companies have implemented sustainability initiatives, and 21% have reported on sustainability. On the bright side, these percentages are slated to double within 1-3 years. The infusion of sustainability into the manufacturing sector has led to accountancy and finance professionals potentially playing a bigger role in their organisations, particularly in aligning the sustainability objectives with business strategies. The study notes that manufacturing companies are mostly …

Rule Violation And Time-To-Enforcement In Weak Institutional Environments: A Good Faith Perspective, Jun Xia, Yusi Jiang, Heli Wang, Yuan Li

Research Collection Lee Kong Chian School Of Business

Previous studies on corporate misconduct have focused mainly on preventing misconduct or remedying it after detection, but it remains unclear how misconduct can be effectively detected in the first place once it occurs. We apply the good faith perspective in the context of China, which represents a weak institutional environment, and argue that the ability of culpable leaders to conceal information may delay misconduct disclosure because such ability helps maintain the good faith of regulators. Moreover, we argue that because the regulators have faith in professionals (external auditors, institutional investors, and securities analysts) whose skills are in fact often underdeveloped …

Textbook Tasks For Social Change: Instantiation Of Development Debates And Interposition Of Pedagogical Interventions In Media Literacy Education, John N. Ponsaran

Journal of Sustainable Social Change

As materialization of their discursive stance as instructional communicators and media producers, textbook authors instantiate various development debates as well as interpose a wide range of pedagogical interventions for critical reflection and adoption by learners. This qualitative study sought to situate these development debates and the counterpart pedagogical interventions within the context of textbook task design as an application and embodiment of social justice communication. The development debates serve as the proposed contexts for media text analyses, reflective exercises, case studies, and media production, among others. Correspondingly, the interposition of interventions allows students to make sense of and act upon …

Civilian Oversight Of Police Through The Lens Of Polarities Of Democracy, Joseph A. Mcmillan, Jacqueline D. Smith, William J. Benet

Journal of Sustainable Social Change

Following the murder of George Floyd, the U.S. Congress called upon the National Organization for Black Law Enforcement Executives (NOBLE) to play a role in the reimagining of policing in America, including a transformation of policing from a warrior to a guardian mentality. In turn, NOBLE partnered with the Institute for Polarities of Democracy (the Institute) to conduct an analysis of the 21st Century Policing Report (the Report), which focused on addressing a myriad of issues that challenged the relationship between the police and communities. The Report determined there were six “pillars” necessary for effective policing in America, including (1) …

The Oligarchic Courthouse: Jurisdiction, Corporate Power, And Democratic Decline, Helen Hershkoff, Luke Norris

Michigan Law Review

Jurisdiction is foundational to the exercise of judicial power. It is precisely for this reason that subject matter jurisdiction, the species of judicial power that gives a court authority to resolve a dispute, has today come to the center of a struggle between corporate litigants and the regulatory state. In a pronounced trend, corporations are using jurisdictional maneuvers to manipulate forum choice. Along the way, they are wearing out less-resourced parties, circumventing hearings on the merits, and insulating themselves from laws that seek to govern their behavior. Corporations have done so by making creative arguments to lock plaintiffs out of …

Commentary: Black Or White? Wrong Or Right? Don't Rush To Take Sides On Complex Issues Such As Israel-Hamas Conflict, Siow-Heng Ong, Benjamin Joshua Ong

Research Collection Lee Kong Chian School Of Business

While responses to the Israel-Hamas conflict have been bitterly divided, they showcase a common phenomenon of people viewing complex situations in black-and-white terms. But how did we get here?

In Customer Service, When Is A Full Refund Justified?, Hannah H. Chang

Research Collection Lee Kong Chian School Of Business

In a commentary, SMU Associate Professor of Marketing Hannah Chang discussed the challenges in achieving balance between making genuine amends for the specific incident and strategic reputation management when customers complain. She also noted the challenges in balancing between offering genuine redress and not setting precedents that encourage unreasonable demands. Assoc Prof Chang also shared how companies can take preventive measures by setting clear policies for refunds or compensation, and monitoring online sentiment to stay ahead of brewing issues, thus allowing businesses to address concerns in real time.