Business Law, Public Responsibility, and Ethics Commons^™

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 …

The Ethical Safeguards Within Servant Leadership, Jae Webb

Servant Leadership: Theory & Practice

Many of the prevailing strategies to address corporate misconduct are focused on an increase in regulation, greater oversight, and stricter punishments for offenders. Other strategies, often found in business schools, focus on developing cognitive moral reasoning skills. Both of these theories, by their nature, underestimate the power of context in ethical decision-making, as well as the importance of affirmative efforts to develop moral character. The following article explicates elements of servant-leadership theory that serve as ethical safeguards regarding a person’s ability to make ethical decisions, as well as aiding in the formation of contexts and cultures that facilitate ethical decision-making. …

Investing In Climate: A Role For 'Sovereign Climate Funds', Marianna Kozintseva, Thierry Wizman

Sim Kee Boon Institute for Financial Economics

Efforts to address climate change have generally been focused on deploying mitigation technologies. However, it is adaptation technologies (and climate risk transfer) that will have to gain an increasing share of an investment pool dedicated to climate if human systems are to stay resilient to climate forces. Just like mitigation projects, adaptation projects have a strong public goods aspect, wherein public returns exceed private returns, and thus call for the state’s involvement. We argue that sovereign climate funds (SCFs) - new types of sovereign wealth funds with a climate investment mandate - can be critical purpose-built conduits especially for undertaking …

Invisible Inequalities: Barriers, Challenges, And Opportunities, Hari Bapuji, Gokhan Ertug, Vivek Soundarajan, Jason D. Shaw

Research Collection Lee Kong Chian School Of Business

Inequality is a grand challenge of our times, and management researchers have responded by examining the relationship between business and societal economic inequalities. This research has enhanced our understanding of the nature, sources, and consequences of inequalities, as well as identified actions to address them. However, this effort has predominantly revolved around visible inequalities. We seek to direct greater scholarly attention to invisible inequalities – uneven possession of and access to resources and opportunities to engage in value creation, appropriation, and distribution based on attributes and characteristics that are not readily apparent or noticeable. Expanding the scope of investigations to …

Staff Matters: How To Address Derogatory Comments Among Staff Members, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Addressing derogatory comments among staff members requires a systematic approach. Document the incident, meet individually with each employee, and assess their reactions. Responses may vary from denial to remorse. Tailor disciplinary action based on their accountability and alignment with office values. Consider potential legal ramifications and seek HR or legal guidance if needed. Regardless, swift action is essential to maintain a respectful workplace environment.

Dentistry And The Law: Charges For Missed Appointments And Interest On Past-Due Accounts, Dan Schulte Jd

The Journal of the Michigan Dental Association

This month’s Dentistry and the Law column explores the legal considerations surrounding charges for missed appointments and interest on past-due accounts in dental practices. Dan Schulte, JD, provides insights on implementing policies for collecting patient deposits for missed appointments and the legality of charging interest on overdue accounts. The article emphasizes the importance of complying with participation agreements, obtaining patient consent, and setting reasonable terms. Practical guidelines for policy implementation are provided, ensuring dental practitioners navigate legal complexities while managing practice finances effectively.

Galaxy Next Gen., Inc. V. Bradley Ehlert, Et. Al., Order On Motion For Sanctions And Motion For Order To Show Cause, Kelly L. Ellerbe

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Analyzing Global Utilization And Missed Opportunities In Debt-For-Nature Swaps With Generative Ai, Nataliya Tkachenko, Simon Frieder, Ryan-Rhys Griffiths, Christoph Nedopil

Sim Kee Boon Institute for Financial Economics

We deploy a prompt-augmented GPT-4 model to distill comprehensive datasets on the global application of debt-for-nature swaps (DNS), a pivotal financial tool for environmental conservation. Our analysis includes 195 nations and identifies 21 countries that have not yet used DNS before as prime candidates for DNS. A significant proportion demonstrates consistent commitments to conservation finance (0.86 accuracy as compared to historical swaps records). Conversely, 35 countries previously active in DNS before 2010 have since been identified as unsuitable. Notably, Argentina, grappling with soaring inflation and a substantial sovereign debt crisis, and Poland, which has achieved economic stability and gained access …

Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan

Accounting Faculty Publications

In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED-500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED-500 and executes its standard-setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future-proof its standards, …

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.

Decentralized Autonomous Organizations: To Statutorily Organize Or Not?, David M. Grant, Eric M. Kirby, Steven Hawkins

Wyoming Law Review

This Article explores the evolving concept of decentralized autonomous organizations (DAOs) in the context of Web3 technology. It raises critical questions about whether DAOs truly represent a step forward in limiting liability in entity governance structures or if they risk centralizing the decentralized. The text discusses the potential of DAOs to address regulatory and tax challenges while also highlighting concerns about their legitimacy and security. It compares the governance structures of traditional entities to DAOs and contemplates the reasons for formal organization pursuant to state statute. The Article further delves into some of the statutory laws in specific states recognizing …

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, …

To Innovate Or Integrate: A Story Of Mergers And Acquisitions In The Video Game Industry, Charlie Geis, Dustin Rabin

The Journal of Purdue Undergraduate Research

No abstract provided.

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 …

Bowlero Atlantic Station, Llc V. Regal Cinemas, Inc., Et Al., Order On Partial Motions To Dismiss, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Bowlero Atlantic Station, Llc V. Regal Cinemas, Inc., Order On Motion To Compel Discovery, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Harold Hargis Photograph Collection, Jaclynn Martin

Prints and Photographs Department

Dr. Harold Walter Hargis (1925-2015), a distinguished oral and maxillofacial surgeon, was born in Bluefield, West Virginia on June 11, 1925. His parents were Thomas and Mary Clare Hargis. Dr. Hargis made significant contributions to the field of dentistry.

He served in the U.S. Navy during World War II and subsequently pursued his education, earning a Bachelor of Science in Liberal Arts from Howard University in 1951 and a Doctor of Dental Surgery (DDS) from the same institution in 1955. During his time at Howard, he met his wife, Mary Frances Diggs, and joined the Omega Psi Phi fraternity.

After …

Ethics À La Mode: Should Ethics Apply To Artificial Intelligence, Or The Other Way Around?, Matthew Caulfield

Business Faculty Publications

No abstract provided.

The Pursuit Of Truth In Accounting: How Accountants Communicate Findings And Share Their Narratives, Kelly A. Mckenna

2024

This three-paper dissertation investigates two mechanisms by which accountants can share their narrative and express the truth: data visualization and whistleblowing. The first paper is a comprehensive literature review of the quantitative data visualization research in accounting. We find that accounting research is highlighting data visualization usage for performance management, financial disclosure, system design, risk assessment, impression management, and fraud and forensics. While the existing contributions to data visualization research are substantive and important to accounting practice, many opportunities for data visualization remain under-or unexplored. The second paper investigates how accountants make the decision to blow the whistle and share …

The Role Of Ai, Big Data And Predictive Analytics In Mitigating Unemployment Insurance Fraud, Siddikur Rahman, Md Abu Sayem, Shariar Emon Alve, Md Shahidul Islam, Muhammad Mahmudul Islam, Arifa Ahmed, Mohammed Kamruzzaman

Finance, Economics, and Data Analytics

The fraudulent claims for Unemployment Insurance (UI) have also risen massively in the United States especially during the onset of COVID-19 pandemic with billions of dollars that were lost. These approaches applied formerly in fraud detection and prevention have been challenged by new and advanced fraud systems. For this reason, AI, Big Data and Predictive Analytics are now crucial for improving fraud mitigation in UI programs. The aim of this research is to understand how far AI, Big Data and Predictive Analytics have been utilized, for how effective they are and the barriers they pose in tackling unemployment insurance fraud …