Business Law, Public Responsibility, and Ethics Commons^™

Barriers For Small Businesses To Adopt Sustainable Practices In The Sioux Falls Area, Meredith King

Honors Thesis

Sustainability is a broad concept that encompasses environmental, social, and economic factors to meet current and future needs. Many individuals and large businesses are becoming conscious of the effects they have on the planet and the people around them. However, despite the financial benefits and positive publicity of environmentalism, many businesses are not adopting sustainable practices. This study interviewed local business owners to answer the question “What are the main reasons that small businesses in the Sioux Falls area of South Dakota do or do not adopt sustainable practices that benefit the environment and the community?” Five business owners were ...

Late To The Crowd: How Ohio's Crowdfunding Bill Fails To Achieve Inclusiveness And Efficiency, Nathan E. Hill

Cleveland State Law Review

Almost half of all small and medium sized businesses within the United States fail within the first five years. One of the main contributing factors to that failure is the inability to raise enough money to operate. While there are many ways for businesses to raise operating capital, the most accessible and sometimes the most efficient way is through a process called equity-based crowdfunding—the offering of shares in exchange for an investment raised through an online portal. In 2012, after seeing the success of equity-based crowdfunding in other countries, the United States passed the Jumpstart Our Business Startups Act ...

Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang

Southern University College of Business E-Journal

The advent of SFAS 142 and IAS 36 regarding handling of asset impairment has spawned research into how these standards influence whether an impairment loss is recorded. Deferred tax items in China have three major components: temporary tax and financial reporting differences in depreciation; impairment losses; and previous losses, which can be carried forward for five years for tax purposes. While the temporary differences in depreciation typically defer taxes and create deferred tax liabilities, impairment losses and previous losses create deferred tax assets because they are not deductible in the current period for tax purposes. A deferred tax asset is ...

Will The New State Laws On Fairness In Female Athletics And The Politics Of Transgender Athletes Create A New Sports Exception Under Title Ix?, Albert D. Clark

Southern University College of Business E-Journal

In the Summer of 2021, many states across the nation entered into a cultural, social, and legal war pitting the rights of female athletes against those of transgender athletes. Louisiana Governor John Bell Edwards vetoed the legislation here in the state of Louisiana. In a special Veto session of the Louisiana Legislature, the House voted 68-30 to override, and the Senate 26-12 to override the Governor’s veto. Tthe Veto session failed as the House could not deliver on the minimum 70 votes they had promised and which were needed to override the Governor veto. Although the session ended upon ...

Tariffs, Trade Wars, And Protective Barriers: Should Louisianans Be Worried?, Albert D. Clark

Southern University College of Business E-Journal

This paper is designed to give an overview as to how Tariffs as proposed and enacted by our current Federal Government came about and why citizens both in the U.S. and in the State of Louisiana might be affected.

Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker

Southern University College of Business E-Journal

The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.

Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin

Southern University College of Business E-Journal

We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.

Credit Market Innovations And Gross Domestic Income, Ellis Heath

Southern University College of Business E-Journal

In this paper I compare the effects of different credit variables on real output in the US. However, instead of using real Gross Domestic Product as a proxy for real output, I use real Gross Domestic Income. I use a VAR framework with generalized impulse response functions and generalized variance decompositions. I look at a credit aggregate and different credit spreads. I find that shocks to some credit variables can have significant effects on real output; the reaction, however, is a temporary one. Specifically, measures of the risk premium and the term premium have the most importance in explaining innovations ...

Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield

Southern University College of Business E-Journal

We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.

Medical Marijuana And The Workplace Impact: Guidelines For Revising Employment Policies, Anthony Mcmullen, K. Michael Casey

Southern University College of Business E-Journal

With more states legalizing the use of medical marijuana, employers may have adjust their workplace policies to ensure that their employees are adequately protected while at the same time protecting the rights of those who have been prescribed marijuana. This is a challenge given the varying laws from state to state as well as the continued criminal prohibition on federal law. This articles reviews some of the early case law in this area and provides employers with some tips on how to address the issue of accommodating medical marijuana users.

Who Is ‘Slapping’ Whom?, Juan Chavarria, Javier Flores, Salman Mostafa, Marian Riedy

Mountain Plains Journal of Business and Technology

A majority of the states and the District of Columbia have enacted “anti-SLAPP” statutes, which set forth a procedure for obtaining an early dismissal of a “strategic lawsuit against public participation,” or a “SLAPP,” as labeled by George W. Pring and Penelope Canan. These types of cases, often alleging defamation or a similar tort, should be discouraged, according to the anti-SLAPP advocates, because the true intent of the plaintiff is to “chill” speech rather than obtain compensation. The paradigm of a SLAPP is a lawsuit filed by a large, well-funded corporation against an “ordinary citizen” who has spoken out in ...

An Ethical Discussion About The Responsibility For Protection Of Minors In The Digital Environment: A State-Of-The-Art Review, Charles Alves De Castro, Aiden Carthy, Isobel Oreilly Dr

Articles

Many ethical questions have been raised regarding the use of social media and the internet, mainly related to the protection of young people in the digital environment. In order to critically address the research question "who is responsible for ethically protecting minors in the digital environment?", this paper will review the main literature available to understand the role of parents, the government, and companies in protecting young people within the digital environment. We employed a holistic process that covers a state-of-the-art review and desk research. The article is divided into four sessions; (1) Government Policies from the European Union (EU ...

Small Business Cybersecurity: A Loophole To Consumer Data, Matthew R. Espinosa

The Scholar: St. Mary's Law Review on Race and Social Justice

Small businesses and small minority owned businesses are vital to our nation’s economy; therefore legislation, regulation, and policy has been created in order to assist them in overcoming their economic stability issues and ensure they continue to serve the communities that rely on them. However, there is not a focus on regulating nor assisting small businesses to ensure their cybersecurity standards are up to par despite them increasingly becoming a victim of cyberattacks that yield high consequences. The external oversight and assistance is necessary for small businesses due to their lack of knowledge in implementing effective cybersecurity policies, the ...

Beauty And The Beast: Plastic Pollution In The Personal Care And Cosmetics Industry, Olivia Frantzeskos

Student Theses 2015-Present

This paper explores the history of plastic in the beauty and cosmetics industry, and how this toxic material is irreparably harming our ecosystems resulting from nonrecyclable packaging and a lack of microplastic management. Properly managing harmful plastics found in personal care and cosmetics products (PCCPs) is essential for minimizing toxic wastewater in raw sewage, landfills, and the ocean, as discussed in reports such as “Plastics in Cosmetics” by the UNEP. Furthermore, this paper presents an argument for why the personal care and cosmetics industry should be included in the Toxic Substances Control Act (TSCA), which gives the EPA authority to ...

Antitrust Philosophy And Its Impact On Rural Industry, Logan Gary Johnson

Honors Thesis

The United States is a nation steeped in values, and tradition. One of these values has always been the preservation of competition in the pursuit of liberty. The philosophical backing of America’s founding can be traced back to a handful of European thinkers, most notably John Locke. The connection between Locke, America’s founding, and continued struggles with antitrust enforcement are worthy of exploration. Though likely unintentional, rural communities have been left to deal with the impacts of weak antitrust enforcement in a number of key sectors. Chief of which is Agriculture. Consolidation is the new norm, with each ...

Case Studies: A Study Of Accounting Practices And Concepts, Anna Brock

Honors Theses

This accounting thesis includes multiple case studies on the topics of accounting principles, uses, and concepts. Throughout two semesters, research and contemplation have been conducted on various topics relating to accountancy. Case studies were conducted using different methods. Some were completed within a group, and the others were completed on their own. The methods were to reflect and enhance group work and conversation, as the accounting profession is a very social career.

The topics range from ethical decisions to a multiple-week case study performed with peers. The case study took place in the second semester, and I worked on a ...

Business And/Or Ethics? A Framework For Resolving Multicriteria Decision Dilemmas, E. Susanna Cahn

Communications of the IIMA

Corporate leadership is often in the unenviable position of balancing ethical choices and profit. Business decisions consider alternatives and make choices to further strategic business goals. Measures of business success are likely to be financial, including profit, revenue, sales, market share, cost of production, quality of products, innovative product development. Ethical decisions are choices among right and wrong outcomes or processes. Assessment of ethical choices may or may not be easily quantified, including consideration of positive and negative consequences, moral principles, and fair process. Inevitably, then, the inherent nature of business-ethics decisions will involve multiple decision criteria, including both business ...

Why Should Christians Care About Bitcoin?, Jesse L. Veenstra

Faculty Work Comprehensive List

"Given the strong stances and opinions on Bitcoin and the religious language often attached to it, it’s clear we should continue to analyze Bitcoin from a particularly Christian perspective."

Posting about ­­­­­­­­handling cryptocurrencies responsibly from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

https://inallthings.org/why-should-christians-care-about-bitcoin/

Accounting Case Studies, Jack Mcinnis

Honors Theses

Accounting Case Studies is a compilation of independent case studies performed during the Honors Accounting 420 class. The case studies consisted of multiple performed individually, and a case competition with an assigned group. The case studies I performed individually consist of an assessment between the two cities I was interested in beginning my career in, a case study about the presidential debate in 2020, an evaluation of the optimal corporate tax, a mentorship interview, and an analysis of the 2008 housing crisis in the United States. My group for the case study included my fellow classmates; Francena Sekul, Caitlyn Henry ...

Case Studies In Accountancy, Michael Keene

Honors Theses

Case Studies in Accountancy is a compilation of case studies completed in fulfillment of ACCY 420. My cases are titled as followed: A Tale of Two Cities, Financial Statements, Presidential Debate, Tax Cuts and Job Act and Taxodus, Professional Interview, Financial Crisis, Case Competition Amazon Overview, Case Competition Amazon Audit Analyst, Case Competition Amazon Tax Advisor, Case Competition Amazon Advisory Consultant and Case Competition Amazon’s Equity Position. These cases covered a variety of topics in the world of accountancy as well as touching on our personal lives. In the first semester of the course, cases were typically individual before ...