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Business Law, Public Responsibility, and Ethics Commons™
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Articles 1 - 5 of 5
Full-Text Articles in Business Law, Public Responsibility, and Ethics
The Alien Tort Statute Of 1789 And International Human Rights Violations: Kiobel V. Royal Dutch Petroleum Co., Paula Alexander Becker
The Alien Tort Statute Of 1789 And International Human Rights Violations: Kiobel V. Royal Dutch Petroleum Co., Paula Alexander Becker
New England Journal of Entrepreneurship
Kiobel v. Royal Dutch Petroleum Co. involves an action under the Alien Tort Statute (ATS). The case was brought in the United States, Southern District of New York, by the widow of Dr. Barinem Kiobel, a Nigerian activist and member of the Ogoni tribe, and others for human rights violations committed in the Niger River Delta. Defendants include Royal Dutch Petroleum, Shell Transport and Trading Co., and Shell Petroleum Development Company of Nigeria. Although the human rights violations including murder and torture were allegedly committed by the Nigerian military government, it is claimed that the Royal Dutch Petroleum defendants aided …
Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan Delfavero
Backdated Stock Options Ownership Impact On The Corporation, Management, & Shareholders, Karen Cascini, Alan Delfavero
WCBT Faculty Publications
In the post-Sarbanes-Oxley Act (SOx) world, there has been an unprecedented crackdown on fraudulent activity occurring within corporate America. During recent years, many companies have granted stock options to their executives and employees as part of compensation packages. While the issuance of stock options as a component of compensation is considered to be a legal practice, corruption has taken this corporate resource to unlawful heights. Recently, numerous corporations have been in the news for potentially backdating stock options. Accordingly, the purpose of this paper is to distinguish between legal and illegal aspects of backdating stock options, and to examine the …
Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun
Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun
WCBT Faculty Publications
This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.
An Assessment Of The Impact Of The Sarbanes-Oxley Act On The Investigation Violations Of The Foreign Corrupt Practices Act, Karen Cascini, Alan L. Delfavero
An Assessment Of The Impact Of The Sarbanes-Oxley Act On The Investigation Violations Of The Foreign Corrupt Practices Act, Karen Cascini, Alan L. Delfavero
WCBT Faculty Publications
During the late 1990s and early 2000s, a plethora of corporate scandals occurred. Due to these corporate debacles, corporate executives have been placed under fire. In response to such unethical conduct with regard to internal practices and financial reporting, legislation has been passed in order to ensure that corporations conduct their business in an ethical manner. The purpose of this paper is to assess the connection between the Foreign Corrupt Practices Act of 1977 (FCPA) and the Sarbanes-Oxley Act of 2002 (SOx), to determine whether SOx has influenced the FCPA’s investigative violation activities by examining the number of such investigations …
Some Ethical Reflections On Cyberstalking, Frances Grodzinsky, Herman T. Tavani
Some Ethical Reflections On Cyberstalking, Frances Grodzinsky, Herman T. Tavani
School of Computer Science & Engineering Faculty Publications
The present study examines a range of moral issues associated with recent cyberstalking cases. Particular attention is centered on the Amy Boyer/ Liam Youens case of cyberstalking, which raises a host of considerations that we believe have a significant impact for ethical behavior on the Internet. Among the questions we consider are those having to do with personal privacy and the use of certain kinds of Internet search facilities to stalk individuals in cyberspace. Also considered are questions having to do with legal liability and (possible) moral responsibility that Internet Service Providers (ISPs) have for stalking crimes that occur in …