Business Ethics Education: How Well Are We Preparing Students To Handle Ethical Issues At Work?,
2010
CUNY Hostos Community College
Business Ethics Education: How Well Are We Preparing Students To Handle Ethical Issues At Work?, Hector Lopez
Touchstone
Educators at large constantly struggle to overcome curriculum and resources constraints to prepare students for everything within their specific academic program. The logical question to ask is whether the content of an ethics course aligns with the content of the ethical challenges students will face. While a strong case can be made supporting the mastery of classical approaches to ethical analysis, the touchstone for deciding what to include in a business ethics course or curriculum should reflect practicality and applicability as well as critical thinking. To build student awareness of ethics in real-time situations, both a conceptual foundation and ample …
Corporate Governance, Ownership Structure And Intellectual Capital Disclosure : Evidence From Malaysia.,
2010
Universiti Malaya
Corporate Governance, Ownership Structure And Intellectual Capital Disclosure : Evidence From Malaysia., Gan Kin
Student Works (2010-2019)
Since the Asian Financial crisis occurred in 1997, Malaysia has implemented important corporate governance reforms to identify and address weaknesses highlighted during the crisis. Malaysia is aggressively highlighting the importance of good corporate governance to maintain its competitive edge as well as a source for sustainable economic growth. Keenan and Aggestam (2001) stressed that the success and failure of organizations in the twenty-first century depends on good governance practices in creating and leveraging intellectual capital (IC). Further, Tayles et al., (2007) view that IC has attracted increasing interest in recent years as management recognizes the contribution it makes in their …
‘I Don’T Lend Money; It Causes Amnesia!’ Money, Culture And Ethics.,
2010
Andrews University
‘I Don’T Lend Money; It Causes Amnesia!’ Money, Culture And Ethics., Annetta M. Gibson
Faculty Publications
Christian leaders seek to be ethical people and make ethical decisions, but often the ethical dilemmas a leader must face do not have clear-cut answers. Ethical dilemmas can be even more troubling when they occur in a culturally diverse situation that is coupled with decisions involving financial transactions. Views of money and how to handle money are culturally influenced and may not be the same as the views of the leader, who may come from a different culture. This leads the Christian leader to ponder: When working in a culturally diverse environment, how can one tell the difference between a …
Tax Tarp Needed For Year One And Year Two Returns Of Executive Bonus To Tarp Recipient: A Case Study Of Year One Rescission/Exclusion From Income And Year Two Deduction Under Section 1341,
2010
William & Mary Law School
Tax Tarp Needed For Year One And Year Two Returns Of Executive Bonus To Tarp Recipient: A Case Study Of Year One Rescission/Exclusion From Income And Year Two Deduction Under Section 1341, John W. Lee
William & Mary Business Law Review
This Article addresses the tax consequences to AIG Financial employees who repay their controversial retention bonuses in the year of receipt (Year 1) or in a subsequent year (Year 2). At the time the executives received their bonuses, the media and members of Congress raised challenges that might induce such repayment, thus justifying favorable tax treatment for repaying executives. Accordingly, bonuses repaid in year I should be excluded from gross income under the doctrine of Year 1 rescission. Bonuses repaid in Year 2 should result in an adjustment under Section 1341, which reduces the income taxes for Year 2 by …
How Corporate Social Responsibility Influences Employee Job Satisfaction In The Hotel Industry,
2010
University of Nevada, Las Vegas
How Corporate Social Responsibility Influences Employee Job Satisfaction In The Hotel Industry, Chia-Chun Saprina Chiang
UNLV Theses, Dissertations, Professional Papers, and Capstones
The purpose of this paper is to investigate whether strategic CSR programs in the hotel industry influence individual job satisfaction. Based on Valentine and Fleischman’s study in company ethics programs and employees’ perceived CSR, job satisfaction is related to many significant organizational factors and is usually a major concentration of business research that investigates employee-based phenomena (Valentine & Fleischman, 2008, p. 160). In addition, this paper will seek for the literature supporting the positive correlation between a company’s strategic CSR activities and its employees’ job satisfaction. In other words, this study will identify whether and how employees’ perceptions of their …
Measures Of Weight Distribution Of Dairy Cows To Detect Lameness And The Presence Of Hoof Lesions,
2010
University of Helsinki
Measures Of Weight Distribution Of Dairy Cows To Detect Lameness And The Presence Of Hoof Lesions, M. Pastell, L. Hänninen, A. M. De Passillé, J. Rushen
Farm Animal Welfare Collection
There is increasing interest in automated methods of detecting lame cows. Hoof lesion data and measures of weight distribution from 61 lactating cows were examined in this study. Lame cows were identified with different numerical rating scores (NRS) used as thresholds (NRS >3 and NRS ≥3.5) for lameness. The ratio of weight applied to a pair of legs (LWR) when the cow was standing was calculated using a special weigh scale, and the cows were gait scored using a 1 to 5 NRS. Hoof lesions were scored and the cows placed into 1 of 4 mutually exclusive categories of hoof …
Assessment Of Lameness Prevalence And Associated Risk Factors In Dairy Herds In England And Wales,
2010
University of Bristol
Assessment Of Lameness Prevalence And Associated Risk Factors In Dairy Herds In England And Wales, Z. E. Barker, K. A. Leach, H. R. Whay, N. J. Bell, D. C. J. Main
Farm Animal Welfare Collection
Visits were made to 205 dairy farms in England and Wales between October 2006 and May 2007 by 1 or more of 4 researchers. At each visit, all milking cows were locomotion scored (lameness scored) using a 4-point scale (0 = sound locomotion, 1 = imperfect locomotion, 2 = lame, 3 = severely lame). The mean prevalence of lameness (scores 2 and 3) across the study farms was 36.8% (range = 0–79.2%). On each farm, the presence within the housing and grazing environments of commonly reported risks for increased lameness was recorded. Each farmer was interviewed to gauge the ability …
Fdi Accounting In India And China: A Need For Harmonization,
2010
Marshall University
Fdi Accounting In India And China: A Need For Harmonization, M. R. Shollapur, Suneel K. Maheshwari, Uday S. Tate
Management Faculty Research
The objective of this paper is to initiate discussions on standardizing the method for measuring Foreign Direct Investment (FDI) across countries. It is important to use consistent method so that there is a faithful representation of a country's investment climate and the information is relevant for the purpose of foreign investors. India and China measures Foreign Direct Investment (FDJ) using two different methods. India measures FDI on the basis of equity investments, whereas China includes certain items which do not strictly fall under the purview of FDI. Inclusion of items other than equity increases the reported FDI in China. It …
The Contested Politics Of Corporate Governance: The Case Of The Global Reporting Initiative,
2010
University of Massachusetts Boston
The Contested Politics Of Corporate Governance: The Case Of The Global Reporting Initiative, David Levy, Halina Szejnwald Brown, Martin De Jong
Management and Marketing Faculty Publication Series
The Global Reporting Initiative (GRI) has successfully become institutionalized as the preeminent global framework for voluntary corporate environmental and social reporting. Its success can be attributed to the “institutional entrepreneurs” who analyzed the reporting field and deployed discursive, material, and organizational strategies to change it. GRI has, however, fallen short of the aspirations of its founders to use disclosure to empower nongovernmental organizations (NGOs). The authors argue that its trajectory reflects the power relations between members of the field, their strategic choices and compromises, their ability to mobilize alliances and resources, and constraints imposed by the broader institutions of financial …
Corporate Governance, Investor Protection, And Auditor Choice In Emerging Markets,
2010
Nanyang Technological University
Corporate Governance, Investor Protection, And Auditor Choice In Emerging Markets, Mahmud Hossain, Chee Yeow Lim, Patricia Mui Siang Tan
Research Collection School Of Accountancy
In this study, we examine the effect of firm-level governance on the firm's choice of an external auditor. Further, we test how the relation between corporate governance and auditor choice may be affected by the strength of legal environment. The results show that firm-level governance scores are positively related to the firm's auditor choice. This association is strengthened by country-level legal protection. Specifically, the positive association between auditor choice and the firm-level governance scores is weaker (stronger) in a low (high) legal environment. These findings are robust after controlling for determinants that were found to be significant in earlier research. …
The Way We Think: Ethics, Health And The Environment In International Business,
2010
Singapore Management University
The Way We Think: Ethics, Health And The Environment In International Business, David N. Smith
Research Collection Yong Pung How School Of Law
Breaches of ethics and social responsibility in domestic and international business are typically thought to be anchored in such phenomena as greed, dishonesty and conflict of interest. While these forces are frequently at work in international business transactions, there is often another major force at work when failures of ethics and social responsibility occur. This article addresses the question of what is it about the way that transnational company managers and government officials think or don't think that leads to breaches of ethics and social responsibility - breaches that often result in major health, environmental and social tragedies. The article …
Collaborating With A Financial Therapist: The Why, Who, What And How,
2010
DePaul University
Collaborating With A Financial Therapist: The Why, Who, What And How, Cicily Maton, Michelle Maton, William Martin
College of Business Faculty and Staff Works
Financial planning clients are seeking holistic solutions to their financial opportunities and challenges. Yet, few financial planners and mental health professionals work together to benefit clients. This article showcases a partnership between a financial therapist, trained as a psychologist, and two financial planners who have implemented an evidence-based model of financial planning drawing upon the behavioral finance, neureconomics, evolutionary psychology, and coaching literature.
Trusts Versus Corporations: An Empirical Analysis Of Competing Organizational Forms,
2010
Syracuse University
Trusts Versus Corporations: An Empirical Analysis Of Competing Organizational Forms, A. Joseph Warburton
College of Law - Faculty Scholarship
This paper studies the effects of organizational form on managerial behavior and firm performance, from an empirical perspective. Managers of trusts are subject to stricter fiduciary responsibilities than managers of corporations. This paper examines the ramifications empirically, by exploiting data generated by a change in British regulations in the 1990s that allowed mutual funds to organize as either a trust or a corporation. I find evidence that trust law is effective in curtailing opportunistic behavior, as trust managers charge significantly lower fees than their observationally equivalent corporate counterparts. Trust managers also incur lower risk. However, evidence suggests that trust managers …
Corporate Social Innovation,
2010
Singapore Management University
Corporate Social Innovation, Jared Tham
Social Space
CSR has long been perceived as an afterthought in the corporate world. However, perceptions are shifting, and CSR is becoming part of the innovation paradigm of a corporation, creating what is arguably a turning point in the history of the CSR movement.
Socially Responsible Investment In Asia,
2010
Singapore Management University
Socially Responsible Investment In Asia, Geoffrey Williams
Social Space
Recent worries about product safety, transparent corporate governance and the social and environmental impact of corporate activity have been the drivers of “Socially Responsible Investment” (SRI) in Europe and North America. Geoffrey Williams delves into the rise of SRI in Asia, where opportunities for strong investment returns are wide and growing.
Uncovering The Dirty Secrets Of A Food Paradise: Young Journalists Go Undercover,
2010
Singapore Management University
Uncovering The Dirty Secrets Of A Food Paradise: Young Journalists Go Undercover, Estelle Low, Miak Aw
Social Space
Singapore is universally known as a food paradise, but far less is known about the enormous amount of waste generated daily by individuals, supermarkets, food outlets and hotels. 20-something investigative journalists Miak Aw and Estelle Low go undercover to shed light on how much we waste as a nation and why this needs to change.
Storytellers As Philanthropic Champions: An Interview With Claire Chiang,
2010
Singapore Management University
Storytellers As Philanthropic Champions: An Interview With Claire Chiang, Lien Centre For Social Innovation
Social Space
Singapore’s charity sector is undergoing significant changes to enhance management quality, accountability and transparency. But despite these positive changes, Ms Claire Chiang, entrepreneur and philanthropist, argues that Singapore also needs to cultivate a more visionary and global approach to philanthropy. She shares with Social Space her thoughts on storytelling and the need for mentors to champion the most urgent causes of the day.
Contextualising Csr: Multi-Stakeholder Approaches To Development Initiatives In Southeast Asia,
2010
Singapore Management University
Contextualising Csr: Multi-Stakeholder Approaches To Development Initiatives In Southeast Asia, Christine Davis, Stephanie Soderborg
Social Space
As the focus on CSR expands throughout Asia, discussion prevails about the form it needs to take to be germane to the needs of each respective country. The authors discuss Kenan Institute Asia’s efforts in developing a responsible management education (or CSR curriculum and training) for future managers and business leaders in Vietnam.
Business Ethics And (Or As) Political Philosophy,
2010
Bentley University
Business Ethics And (Or As) Political Philosophy, Jeffrey Moriarty, Wayne Norman, Joseph Heath
Philosophy Faculty Publications
There is considerable overlap between the interests of business ethicists and those of political philosophers. Questions about the moral justifiability of the capitalist system, the basis of property rights, and the problem of inequality in the distribution of income have been of central importance in both fields. However, political philosophers have developed, especially over the past four decades, a set of tools and concepts for addressing these questions that are in many ways quite distinctive. Most business ethicists, on the other hand, consider their field to be primarily a domain of applied ethics, and so adopt methods and conceptual frameworks …
Participation In The Workplace: Are Employees Special?,
2010
Bentley University
Participation In The Workplace: Are Employees Special?, Jeffrey Moriarty
Philosophy Faculty Publications
I consider two influential arguments for employee participation in firm decision making: what I call the “interest protection argument” and the “autonomy argument.” I argue that the case for granting participation rights to some other stakeholders, such as suppliers and community members, is at least as strong, according to the reasons given in these arguments, as the case for granting them to certain employees. I then consider how proponents of these arguments might modify their arguments, or views, in response to this conclusion.
