Business Law, Public Responsibility, and Ethics Commons^™

Lifting Labor’S Voice: A Principled Path Toward Greater Worker Voice And Power Within American Corporate Governance, Leo E. Strine Jr., Aneil Kovvali, Oluwatomi O. Williams

All Faculty Scholarship

In view of the decline in gain sharing by corporations with American workers over the last forty years, advocates for American workers have expressed growing interest in allowing workers to elect representatives to corporate boards. Board level representation rights have gained appeal because they are a highly visible part of codetermination regimes that operate in several successful European economies, including Germany’s, in which workers have fared better.

But board-level representation is just one part of the comprehensive codetermination regulatory strategy as it is practiced abroad. Without a coherent supporting framework that includes representation from the ground up, as is provided …

Family Ownership And Corporate Environmental Responsibility: The Contingent Effect Of Venture Capital And Institutional Environment, Zhu Zhu, Feifei Lu

Department of Management Faculty Scholarship and Creative Works

As scholars and policy makers pay more attention to the environmental impact of economic activities, more focus has been placed on the corporate environmental responsibility (CER) of family firms, which accounts for the majority of businesses in both developed and developing countries. Using a sample of 4714 private enterprises across 23 provinces in China, the current study examines the effect of family ownership on CER investment, as well as the moderating effects of venture capital investment and local institutional development. Results show that concentrated family ownership leads to lower CER spending, however, when venture capital investment comes from developed markets, …

Testing The Gender Role-Perception Theory: A Proposed Explanation For The Lack Of Maternity Leave Policy In The United States, Erica R. Boucher

Student Publications

The United States is the only industrialized country in the world to not have a federally mandated paid maternity leave. While there is an obvious lack of maternity leave policy in the United States, there is not adequate explanation of this lack. There are some current theories used to explain this problem, such as Hofstede’s theory of individualism, and historical influence, but they are not able to fully explain why there is not maternity policy in the United States. A new proposed theory, the Gender Role-Perception Theory combines gender roles in the United States and attitudes/perceptions towards working mothers to …

Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino

Department of Accounting and Finance Faculty Scholarship and Creative Works

There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on …

National Income Inequality, Society, And Multinational Enterprises, Nathaniel C. Lupton, Guoliang Frank Jiang, Luis F. Escobar

Faculty Publications

This chapter calls for understanding the perspective of multinational enterprises (MNEs) on international differences in income inequality. The authors set a research agenda on how national differences in income inequality influence MNE expansion strategies. Applying a transaction cost framework, both negative and positive economic outcomes of income inequality, from the MNE's perspective, are identified. Low levels of income inequality may deter foreign investment, as MNEs prefer countries where they incur lower levels of transaction costs arising from interactions with various market and non-market actors. However, the positive effect of income inequality on location attractiveness will likely diminish at higher levels …

2016 Tacoma Eats - Minimum Wage, Joe Lawless

MICCSR Case Studies

No abstract provided.

Gaming The System: The Exemption Of Professional Sports Teams From The Fair Labor Standards Act, Charlotte S. Alexander, Nathaniel Grow

Faculty Publications By Year

This article examines a little known exemption to the Fair Labor Standards Act relieving seasonal recreational or amusement employers from their obligation to pay the minimum wage and overtime. After evaluating the existing, confused case law surrounding the exemption, we propose a new, simplified framework for applying the provision. We then apply this framework to a recent wave of FLSA lawsuits brought by cheerleaders, minor league baseball players, and stadium workers against professional sports teams. The article concludes by considering the policy implications of exempting this class of employers from the FLSA's wage and hour requirements.

Better Living At Walmart?, Joe Lawless

MICCSR Case Studies

In November of 2013, Walmart was widely criticized on social media, then through traditional media, for asking employees to contribute food to other employees who couldn’t afford their Thanksgiving meal. This mini-case asks students to explore the issues related to minimum wage laws, corporate social responsibility, HR practices, and the social impact of large global corporations like Walmart. Students are asked to make recommendations to the leadership of Walmart on strategies for moving forward.

An Empirical Examination Of The Determinants Of The Us Financial Ceos' Compensation For The Post-Financial Crisis Period, Eunsup Daniel Shim, Jooh Lee

WCBT Faculty Publications

The US financial crisis of 2008 and subsequent Global Financial Crisis were considered by many economists the worst financial crisis since the Great Depression of the 1930s. As a results, Dodd-Frank Act has passed and aims “(1) to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end "too big to fail", (2) to protect the American taxpayer by ending bailouts, (3) to protect consumers from abusive financial services practices, and for other purposes.”*** The enactment of Dodd-Frank Act, in part, intended to significantly influence accountability on executive compensation especially for …

At The Tipping Point: Race And Gender Discrimination In A Common Economic Transaction, Lu-In Wang

Articles

This Article examines the ubiquitous, multibillion dollar practice of tipping as a vehicle for race and gender discrimination by both customers and servers and as a case study of the role that organizations play in producing and promoting unequal treatment. The unique structure of tipped service encounters provides plenty of opportunities and incentives for the two parties to discriminate against one another. Neither customers nor servers are likely to find legal redress for the kinds of discrimination that are most likely to occur in tipped service transactions, however, because many of the same features of the transaction that promote discrimination …

Sue On Pay: Say On Pay’S Impact On Directors’ Fiduciary Duties, Lisa Fairfax

All Faculty Scholarship

This Article advances a normative case for using say on pay litigation to enhance the state courts’ role in policing directors’ compensation decisions. Outrage over what many perceive to be excessive executive compensation has escalated dramatically in recent years. In 2010, such outrage prompted Congress to mandate say on pay—a nonbinding shareholder vote on executive compensation. In the wake of say on pay votes, some shareholders have brought suit against directors alleging that a negative vote indicates a breach of directors’ fiduciary duties. To date, the vast majority of courts have rejected these suits. This Article insists that such rejection …

Matthew And Work, Theology Of Work Project, Jonathan Pennington, Alice Matthews

Theology of Work Project

1. Introduction to Matthew
   • The Kingdom of Heaven Has Come Near (Matthew)
2. Working as Citizens of God's Kingdom (Matthew 1-4)
   • Why Should We Listen to Jesus? (Matthew 1-2)
   • Jesus Calling (Matthew 3-4)
3. The Kingdom of Heaven at Work in Us (Matthew 5-7)
   • The Beatitudes (Matthew 5:1-12)
     • "Blessed are the poor in spirit, for theirs is the kingdom of heaven" (Matthew 5:3)
     • "Blessed are those who mourn, for they will be comforted" (Matthew 5:4)
     • "Blessed are the meek, for they will inherit the earth" (Matthew 5:5)
     • "Blessed are those who hunger and thirst for righteousness, for they will be filled" (Matthew 5:6) …