Business Law, Public Responsibility, and Ethics Commons^™

Michigan Case Puts Chink In Higher Education Admission Standards, Albert D. Clark

Southern University College of Business E-Journal

This paper examines the recent April 2014 decision by the U.S. Supreme Court supporting the state of Michigan’s constitutional amendment banning the use of race as an affirmative action tool in selecting admissions to the state’s public universities. The 6-2 ruling in the case of Schuette v. Coalition to Defend Affirmative Action has been hailed by some as a major step in the unraveling of the policy of Affirmative Action on a permanent basis.

Building An Equitable Food System In Georgia With Future Farmers: A Business Case Study, Yukta Sinha

Dartmouth College Master’s Theses

My thesis aims to investigate how a mobile application called Future Farmers ©, that connects farmers with retailers bypassing middlemen, can increase farmers’ bargaining power thereby creating an equitable food system. More specifically, my thesis seeks to analyse the application’s viability in the country of Georgia. Drawing upon primary data collected through interviews with farmers and retailers as well as a review of relevant literature, this research will utilize a mixed-methods approach to explore the impact of this technology on the agricultural industry in Georgia. The company’s revenue projections and market access are just some aspects evaluated while qualitative information …

J Mich Dent Assoc July 2022

The Journal of the Michigan Dental Association

Monthly, The Journal of the Michigan Dental Association brings news, information, and feature articles to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists! In this July 2022 issue, the reader will find the following original content:

• A cover feature on negotiating reimbursement rates with PPO contracts.
• A cover feature on guarding against employee embezzlement.
• A 10-Minute EBD on rampant caries management and prevention with ADHD patients taking stimulant medications.
• A Back Page look at the 2022 MDA award winners.
• News you need: an Editorial, guidance on dental practice cybersecurity, and regular department …

Staff Matters: Independent Contractor Or Temporary Employee?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Determining whether temporary hygienists should be classified as independent contractors or employees requires careful consideration. While treating them as independent contractors offers advantages, such as avoiding payroll taxes and paperwork, it must align with specific IRS criteria. The classification hinges on the degree of control the practice exerts over their work, encompassing behavioral and financial control. If the practice significantly controls aspects like duties, hours, and business aspects, it may be wiser to classify them as employees. The IRS provides a form (SS-8) to assess the relationship in-depth. Additionally, if hygienists request employee status and you cannot definitively prove otherwise, …

Dentistry And The Law: Risk Of Employment Discrimination In Job Advertisements, Dan Schulte Jd

The Journal of the Michigan Dental Association

Employment discrimination in job advertisements that include religious references, such as statements like "faith-based practice" or symbols like crosses, is a legal concern. Federal and Michigan state laws, particularly the Elliot Larson Civil Rights Act (ELCRA), prohibit discrimination in employment, encompassing various protected classes. ELCRA applies to all employers in Michigan, regardless of their size. Violating ELCRA can lead to legal consequences, including injunctive relief and compensatory damages. Including such references or symbols in job ads can be used as evidence against employers in discrimination claims, even if rejected candidates have lesser qualifications. Publishers of these ads are also at …

Corporate Governance Guidelines: How To Improve Disclosure And Promote Better Corporate Governance In Public Companies, Jennifer O'Hare

Faculty Publications

If you are a shareholder of a public corporation, you may think it would be easy to find basic information about your shareholder rights, such as whether shareholders have the right to call special stockholder meetings. You would probably assume that the information would be disclosed in the company’s “Corporate Governance Guidelines,” (CGGs) which, according to a New York Stock Exchange (NYSE) rule, must be posted on the company’s website for shareholder review. But, as this article shows, companies are not required to disclose information about shareholder rights in their corporate governance guidelines, and most companies have chosen not to …

The Effects Of Religious Freedom Laws On Employment , Small-Minority-Owned Businesses And Minority Populations, Carl Enomoto, Jazmine Brantley, Sajid A. Noor

Southern University College of Business E-Journal

Twenty states have now passed religious freedom laws to protect religious practices and beliefs. While many individuals and groups believe these laws are necessary to protect them from government intervention that may take away their rights, there are others who fear that these laws can be used by businesses to discriminate against the LGBT community in the name of religion. In a recent case in Indiana, several large corporations voiced their dissent over the state’s impending religious freedom law, causing the Governor to sign a new version of the bill. The purpose of this paper is to determine how these …

Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya

Jurnal Akuntansi dan Keuangan Indonesia

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …

Marketing Deception By The Internet Service Providers From The Perspectives Of The University Students In Hebron Governorate, Basha'ir Takrouri, Sameer Abu-Znaid

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to identify the deception made by the internet providers, and identify the degree of that deception in the Marketing Mix’s 4Ps (Product or service, Price, Promotion, and Process of distribution) of those companies among university students in Hebron Governorate. To achieve the study objectives, the researcher used the descriptive analytical methodology. The study population consisted of (380) male and female university students in Hebron Governorate. Additionally, the study sample was selected by the random sample. The type of the sample was stratified random proportional sample. The questionnaire was used as a tool of the study, and it …

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 (JOBS …

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 the …

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.

Forms Of Community Engagement In Neighborhood Food Retail: Healthy Community Stores Case Study Project, Ravneet Kuar, Megan R. Winkler, Sara John, Julia Deangelo, Rachael D. Dombrowski, Ashley Hickson, Samantha M. Sundermeir, Christina Kasprzak, Bree Bode, Alex B. Hill, Emma C. Lewis, Uriyoán Colón-Ramos, Jake Munch, Lillian L. Witting, Angela Odoms-Young, Joel Gittelsohn, Lucia A. Leone

Urban Studies and Planning Faculty Research Publications

Community engagement is well established as a key to improving public health. Prior food environment research has largely studied community engagement as an intervention component, leaving much unknown about how food retailers may already engage in this work. The purpose of this study was to explore the community engagement activities employed by neighborhood food retailers located in lower-income communities with explicit health missions to understand the ways stores involve and work with their communities. A multiple case study methodology was utilized among seven retailers in urban U.S. settings, which collected multiple sources of data at each retailer, including in-depth interviews, …

Roles Of Indulgence Versus Restraint Culture And Ability To Savor The Moment In The Link Between Income And Subjective Well-Being, Bin Li, Sijun Wang, Xinyue Cui, Zhen Tang

Marketing & Business Law Faculty Works

Over the past few decades, various academic fields have reported contradictory findings regarding whether income is positively or negatively associated with subjective well-being (SWB). To reconcile the inconclusive observations, researchers tend to use various mediators and moderators that could explain why income is more strongly associated with SWB for certain groups of people and why income could be negatively associated with SWB for other groups. This study endeavored to first test additional mediation roles of financial satisfaction and a sense of control in the link between income and three related yet distinct measures of SWB: life satisfaction, happiness, and emotional …