Business Commons^™

Esg Reporting Impact On Accounting, Finance, Kamala Raghavan

Journal of Global Awareness

The terms ESG (Environmental, Social, and Governance), sustainability, and corporate social responsibility (CSR) reporting are used interchangeably in industry practice. E (environmental), S (social), and G (governance) reporting encompasses qualitative discussions and quantitative metrics, including the company's performance measures against ESG risks, opportunities, and related strategies. Companies have turned to ESG reporting to meet the information needs of their stakeholders and be transparent about their commitments to ESG risk management. ESG issues are growing in importance to companies, investors, and other stakeholders. Users of the companies’ ESG reports seek transparency about the initiatives in addition to accurate and reliable reporting. …

The Operation Successful, But The Patient Died. The Gradual Elimination Of The Central European Peasantry In The Light Of Globalization And Interwar Processes, Janos Fritz

Journal of Global Awareness

In terms of “depeasantisation," it was with the EU accession in 2004 when Central Europe – including Hungary – reached the stage where England had already arrived in the 18th and Germany in the 19th century. The gradual disappearance of the peasantry in the continent is doubtless in connection with the tendencies of globalization, a phenomenon that could not be stopped even by the authoritarian regimes of the interwar period – the time period examined by the dissertation. However, in a latent way, the question had already arisen at the time: is peasantry necessary at all? Nevertheless, as a consequence …

Contextualizing The Impact Of Faculty-Led Short-Term Study Abroad On Students’ Global Competence: Characteristics Of Effective Programs, Colleen Fisher, Laurel Iverson Hitchcock, Ashley Neyer, Stacy C. Moak, Sarah Moore, Scott Marsalis

Journal of Global Awareness

Short-term faculty-led study abroad programs are high-impact pedagogical practices designed to enhance students' global competency. However, there is a gap in our understanding regarding the specific educational components of short-term faculty-led study abroad programs that promote global competency. This systematic review examined nearly two decades of research on such programs (n=86) to assess the educational components associated with increases in students' global competencies using Steinberg's (2017) educational components as a framework. Results indicated that the educational components included in global competency-building education abroad courses varied substantially across programs and global regions. The components most strongly supporting enhanced global competency were …

Notes From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

Letter From The Editor, Jay Nathan

Journal of Global Awareness

No abstract provided.

White-Collar Crime: Diversity And Discrimination In Sentencing, Rachel Labrie

Honors Projects

White-collar crimes cause businesses and individuals to lose billions of dollars a year. This paper discusses the criminal justice system in regard to the white-collar crime and discrimination by the basis of gender and race within sentencing. First an analysis is given on who commits white-collar crimes, by looking at the rates and motives of those committing white-collar crimes on the basis of first gender and race. An analysis through literature review compares sentencing of females and people of color compared with the rates of white males who make up the majority of those committing white-collar crimes. The findings suggest …

On “The Grand Strategic Thought Of Colin S. Gray” And Author's Response, Phillip Dolitsky, Lukas Milevski

The US Army War College Quarterly: Parameters

This commentary responds to Lukas Milevski’s article, “The Grand Strategic Thought of Colin S. Gray,” published in the Winter 2021–22 issue of Parameters (vol. 51, no. 4).

Tomorrow’S Wars And The Media, Alexander G. Lovelace

The US Army War College Quarterly: Parameters

Distilling lessons from the author’s book, The Media Offensive: How the Press and Public Opinion Shaped Allied Strategy during World War II, this article provides applicable suggestions for the US military today. As in World War II, the press is both a weapon and a possible vulnerability in modern warfare. Consequently, this article offers practical suggestions for how the press can be used by public affairs officers, commanders, and policymakers to achieve victory in coming conflicts.

Contributor's Guidelines, Usawc Press

The US Army War College Quarterly: Parameters

No abstract provided.

Srad Director's Corner: Russia’S Strategy And Its War On Ukraine, George Shatzer

The US Army War College Quarterly: Parameters

In this contribution, Colonel George Shatzer, director of the Strategy Research and Analysis Department of the Strategic Studies Institute at the US Army War College, discusses books of relevance to US Joint planners and strategists, as well as those of allies and strategic partners. He applies his experience and education as a US Army senior strategist to extract insights useful to anyone contemplating how to confront the challenges of today’s strategic environment.

Economic Statecraft And Us-Russian Policy, Ryan J. Orsini

The US Army War College Quarterly: Parameters

This article assesses the American-Russian economic relationship, identifying how Russia exploits strategic asymmetries to gain advantage in the space below armed conflict and how the United States can modernize its economic statecraft. It draws upon a wide range of comparative research, from US-Russian military thought to the American-Eurasian economic interrelationship, to evaluate the full range of economic statecraft within a single dyad of countries in the context of coercion theory. This analysis will assist American policymakers in reforming priorities and processes according to principles of economic statecraft to sustain ongoing American coercion and set conditions for advantage upon the return …

Infoswarms: Drone Swarms And Information Warfare, Zachary Kallenborn

The US Army War College Quarterly: Parameters

Drone swarms, which can be used at sea, on land, in the air, and even in space, are fundamentally information-dependent weapons. No study to date has examined drone swarms in the context of information warfare writ large. This article explores the dependence of these swarms on information and the resultant connections with areas of information warfare—electronic, cyber, space, and psychological—drawing on open-source research and qualitative reasoning. Overall, the article offers insights into how this important emerging technology fits into the broader defense ecosystem and outlines practical approaches to strengthening related information warfare capabilities.

Book Reviews, Usawc Press

The US Army War College Quarterly: Parameters

No abstract provided.

Defining And Deterring Faits Accomplis, Brandon Colas

The US Army War College Quarterly: Parameters

This article describes faits accomplis—how states attempt to seize disputed territory using military force, hoping to avoid war in the process—and offers suggestions for how to deter them. Since 1945, faits accomplis have become the most common means by which states attempt to take over territory, even though they frequently result in armed conflict. US deterrent efforts, however, often focus on stopping invasions, not limited land grabs. This study combines the traditional literature on deterrence with Dan Altman’s recent research on faits accomplis to suggest Department of Defense leaders should frame territorial disputes as a real estate market they can …

Character Traits Strategic Leaders Need, Tami Davis Biddle

The US Army War College Quarterly: Parameters

Strategic leaders must possess a range of skills to work successfully in complex environments. To use those skills to best effect, they rely on character traits that enhance the likelihood of their effectiveness as leaders and maximize their success when working in teams. Certain elements of character facilitate work in demanding settings that rely heavily on communication, integration, and cooperation. Programs designed to educate senior leaders must help future national security professionals identify these traits and then practice and hone them. Highlighting individuals with challenging roles in World War II, this essay analyzes the qualities of character that enabled them …

Strengthen Arctic Governance To Stop Russian And Chinese Overreach, Mark T. Vicik

The US Army War College Quarterly: Parameters

This article argues shortfalls in the international institutions governing the Arctic have allowed Russia and China to expand control over the region. It provides an overview of regional governance and power dynamics, outlines a three-part approach to correcting deficiencies, highlights attempts by Russia and China to circumvent international governance, examines how the Arctic’s governing institutions address Russian and Chinese growth in the region, and focuses on the institutional failures that have allowed Russia and China to expand—failures academic scholarship and US policy have not adequately addressed. Practitioners will find specific steps for rectifying issues with Arctic institutions to support the …

Putin’S Invasion Of Ukraine In 2022: Implications For Strategic Studies, Antulio J. Echevarria Ii

The US Army War College Quarterly: Parameters

This special commentary examines critical issues for the field of strategic studies raised by Russia’s invasion of Ukraine, including the waning of major war, strategic coercion, and “War Amongst the People.” Drawing on previous scholarship and current events, this commentary considers the questions raised by the first major war of the twenty-first century. It provides recommendations for scholars and senior leaders on how to work together to address the questions of strategy and policy that have and continue to arise as the war progresses.

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 fiscal …

Where The Rainbow Ends: The Hidden Humanitarian Crisis For Members Of The Lgbtqia+ Community In International Business, John R. Krendel

Senior Honors Projects, 2020-current

Before pursuing an international career, members of the LGBTQIA+ community must be aware of the hardship that may be exacerbated by living and working abroad. This study addresses the trends in laws, including employment and anti-discrimination laws, that provide and restrict certain rights of members of the LGBTQIA+ community in eight countries. These nations, both progressive and discriminatory, include the United States, England, Switzerland, Germany, Taiwan, China, the Philippines and Kazakhstan. Eight LGBTQIA+ business professionals spoke on their experiences living and working in each of these countries and provided advice to members of the community wishing to pursue an international …

Prospects For Legal Analytics: Some Approaches To Extracting More Meaning From Legal Texts, Kevin D. Ashley

University of Cincinnati Law Review

No abstract provided.

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 …

What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums, John D. Patten

Honors Capstones

What is insurance for the purposes of a tax deduction? The Internal Revenue Code does not define insurance. Without this definition, taxpayers using alternative insurance products to manage their risks must look to case law to determine whether their arrangements count as tax deductible insurance or non-deductible self-insurance. This paper dives into the four prongs of insurance: insurance risk, risk shifting, risk distributing, and commonly accepted notions of insurance. This paper looks to cases that have dealt with the deduction of captive insurance premiums to provide better insight into the practical application of this test. After discussing the evolution of …

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 stage of …

The Implementation Of An Authenticity Clause In Social Media Influencers' Contracts, Sarah Tonos

Honors Theses

In the age of social media influencers turning social media platforms into jobs– monetizing pictures of their cats, dancing for dollars, or even making a mockery of themselves for fame and money, the question of whom to trust or distrust has become increasingly important among consumers. As more brands are starting to collaborate with influencers, it is essential to acknowledge the current relationship among all parties involved, including the Federal Trade Commission. There is currently a blurred line among trust, distrust, authenticity, and reliability during sponsorships. The common question among consumers is whether social media influencers believe in the brand …

Support New Business To Solve Old Problems With Kentucky’S Keystone Waste From Bourbon & Brewing, Samuel C. Kessler

Commonwealth Policy Papers

Provided here is a policy solution from the backside of Kentucky bourbon and brewing to upcycle Kentucky’s “keystone” wastes and grow businesses in the process. Potential effects range from removing the bottleneck on bourbon production and producing GHG-friendly biogas to lowering the price of milk.This full whitepaper brief provides an incentive model for keystone wastes which have a provider and a use. It is equally applicable for policymakers or advocates wishing to place a policy incentive behind waste-to-product upcycling, businesses involved with methane sequestration & renewable biogas energy, and shifting regulatory and penalizing models of pollution into incentive model for …

Don't Forget The "G" In Esg: The Sec And Corporate Governance Disclosure, Jennifer O'Hare

Faculty Publications

For years, many shareholders—both institutional and individual investors—have pressured the Securities and Exchange Commission (“SEC”) to require public companies to disclose more information about the environmental, social, and governance (“ESG”) risks facing the company. However, the SEC has generally refused calls to require public corporations to disclose, for example, how they are addressing climate change or workforce diversity challenges. With a new president in the White House and a new administration at the SEC, the SEC will soon propose new ESG disclosure rules, requiring more information about the “E” and the “S” in ESG. But the SEC has forgotten the …

The Determinants Of Banking Regulation In The Mena Region, Hanene Ksiaa Dr, Mohamed Imen Gallali Professor

The Journal of Entrepreneurial Finance

Theoretical foundations in banks' response to capital settlement suggest that the systems proposed by Basel are not sound. It is conceivable that regulators will consider alternative approaches to enhance the safety and soundness of the banking system. The regulation includes several decrees and ratios; the areas of interest encompassing the areas are subject to principal component analysis (PCA).The paper aims to present a regulatory framework based on balance sheet ratios, such as Capital requirements (equity ratio; Tier 1 ratio; Total Equity/Net Loans; Total Equity/Deposits); for liquidity needs (liquidity/deposits; liquidity/total assets; liquidity/deposits and loans, and net loans/total assets); for leverage requirements …

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …

Immigration In Regard To Economic Labor And Reform, Will Ross, Maryella Mccown, Dylan Stone

Immigration Scholarship: History, Trends and Development in Global Immigration

In the last two presidencies, the United States economy has gone through much development regarding immigration and labor. Many key factors of growth in the economy can be identified pertaining to immigration, such as job fulfillment, innovations, and more productivity. Immigrants arrive in the United States with impressive skills that are needed for many occupations. They also run many of their own businesses and provide food and hospitality services for everyone. A common question that many US citizens wonder is “How do immigrants advantage the United States economy?” By bringing in new skills and ideas that had not been discovered …

An Analysis Of The Suspect: The Impact Of Economic Conditions On Crime, Ryan Perez

Economics Undergraduate Honors Theses

Every place in the world experiences a level of crime within its borders, but there is much contention as to which factors lead to crime. Economic conditions, due to their association with poverty, are frequently discussed as a possible contributors to crime rates. This analysis examines four macroeconomic variables (GDP per capita, unemployment rate, inflation rate, and interest rate) and their effect on crime rates (violent, property, and total). After thoroughly reviewing the philosophical nature of crime, the current economic conditions through the lens of the selected macroeconomic variables, and the present criminal landscape throughout the United States and the …