Business Law, Public Responsibility, and Ethics Commons^™

The Effect Of Decreased Government Funding On University Policy To Attract International Students, Lauren Elizabeth Gateley

Haslam Scholars Projects

The United States has maintained a dominant role in International Higher Education for decades. However, changes to public university budgets and difficulties in retaining international students after graduation has caused the United States to lose its grip in this industry. Data from 690 public 4-year or above institutions were accessed through the Integrated Postsecondary Education Data System (IPEDS) to measure the effect of decreases in state appropriations as a percent of core revenues on the number of international students enrolled each year from 2008-2018. After controlling for tuition and fees as a percent of core revenue, land grant status of …

The Cost Of Big Data: Evaluating The Effects Of The European Union’S General Data Protection Regulation, Kara Rebecca White

EURēCA: Exhibition of Undergraduate Research and Creative Achievement

In the 1990’s the World Wide Web was created, drastically changing the way we do business, communicate, and live our lives. Ten years later in the early 2000’s the dot com boom happened, and several years later, new technology giants emerged—like Amazon, Google, and Facebook. From this, we now face “big data” that promises to solve world problems, but has the potential to create turmoil and malfeasance. My research examines the impact of the General Data Protection Regulation (GDPR) enacted in the EU in 2016 on firm value using Tobin’s Q and CARs. Using regression analyses, I observe that Tobin’s …

The Cost Of Big Data: Evaluating The Effects Of The European Union’S General Data Protection Regulation, Kara Rebecca White

Chancellor’s Honors Program Projects

No abstract provided.

The Oppressive Pressures Of Globalization And Neoliberalism On Mexican Maquiladora Garment Workers, Jenna Demeter

Pursuit - The Journal of Undergraduate Research at The University of Tennessee

The international economic trends of globalization and neoliberalism have exposed and enabled the exploitation of Mexican workers, especially women in the maquiladora garment industry. During the 1950s, globalization gave rise to the new international division of labor and transnational corporations (TNCs) that have offshored labor-intensive phases of production to developing countries, many of which have pursued export-led industrialization. Export processing in Mexico was encouraged in the 1960s by Item 807 of the U.S. Tariff Code and Mexico’s Border Industrialization Program. Especially following the Latin American debt crisis of the 1980s, advanced capitalist countries and International Financial Institutions foisted neoliberal structural …

Concussion Protocols For Youth Sport In Tennessee, Corinne C. Oliphant

Chancellor’s Honors Program Projects

No abstract provided.

Labor Standards For Mexican Workers: The Failure Of The North American Agreement On Labor Cooperation, Emily Kristin Massengill

Chancellor’s Honors Program Projects

No abstract provided.

Changing The Industry, Spotify, Seth A. Carver

Chancellor’s Honors Program Projects

No abstract provided.

Who Is To Blame? Attribution Theory In The Automotive Industry, Jonathan Edwards

EURēCA: Exhibition of Undergraduate Research and Creative Achievement

Automotive manufacturers have a fiduciary duty to the consumer not only to provide transportation from point A to point B; their duty encompasses much more than that. The manufacturer is expected to design, produce, and market vehicles that protect the driver and passengers from bodily harm in the case of an accident. However, sometimes the manufacturer fails in this duty. When this happens, it is imperative that the manufacturer is clear about where and what went wrong. The manufacturer is expected to find an amicable solution to the problem and implement change where needed. We seek to look at what …

Creating Competitive Advantage In The Premium Market Segment Through A Sustainability Strategy, Andrew E. Iberg

Chancellor’s Honors Program Projects

No abstract provided.

A Proposal For An Ethics Class For The Master Of Accountancy Program At The University Of Tennessee, Knoxville, Philip Hardman

Chancellor’s Honors Program Projects

No abstract provided.

Examining Corporate Social Responsibility In Thailand: A View From Thai Companies, Nutthanun Rajanakorn

Doctoral Dissertations

This study aims to understand the perceptions and meanings of corporate social responsibility (CSR) in the context of Thailand. Phenomenology was used to explore the inquiry of how Thai executives perceived and implemented their companies’ CSR. Twenty long-interviews were conducted with Thai executives who were directly involved in and in charge of CSR in their companies. Several themes emerged from the study, and the findings were presented in the aspects of their perceptions of CSR involvement, the motivations, the benefits, and the overall meanings of CSR. Giving back, caring for and helping /sharing, and developing and creating are three themes …

Board Of Directors Monitoring Of Ceo Insider Trading: Before And After The Sarbanes-Oxley Act, Alireza Ebrahim

Doctoral Dissertations

This study investigates the impact monitoring by the board of directors had on the incidence of insider trading by firm chief executive officers (CEO) and on the abnormal returns they realized from 1996 to 2008. The study also analyzes the impact the Sarbanes-Oxley Act of 2002 (SOX) had on this relationship. The results show that CEOs earned significant abnormal returns on their buy and sell trades during this period. Furthermore, the results show that internal governance mechanisms such as board independence and CEO/Chairman duality reduce abnormal return and the intensity of CEOs' insider trades. The results are particularly significant for …

Cross-Listed Firms And Shareholder-Initiated Lawsuits: The Market Penalties Of Securities Class Action Lawsuits Against Foreign Firms, Kathryn Mary Schumann

Doctoral Dissertations

This paper examines the market penalties levied by shareholders against firms that are alleged to have violated securities laws within the U.S. Using a sample of private securities class action cases brought against foreign firms that cross-list on the major U.S. exchanges, this paper presents evidence that the enforcement risk criticism may not be as severe as initially thought. I examine market penalties at alleged violation disclosure dates and securities class action filing dates and find that each event corresponds to an economically and statistically significant loss of value for the accused firm. On average I find that the violation …

Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk

Chancellor’s Honors Program Projects

No abstract provided.

Rethinking A Carbon Tax In An Era Of Budget Deficits, Chad Covert

Chancellor’s Honors Program Projects

No abstract provided.

Exploring The Effectiveness Of Environmentally Sustainable Practices In Municipal Government: A Case Study Of The City Of Knoxville’S Department Of Parks And Recreation, Anthony Michael Brown

Masters Theses

Sustainability practices produce programs and services that meet current needs while preserving the environment and natural resources for the future. City parks and recreation departments are facing budget shortfalls and increasing expectations from customers. Governments are now embracing sustainability practices to create financial savings while also fostering relations with customers.

The purpose of this single case study was twofold: (1) to examine the effectiveness of one city department’s strategies in outsourcing its environmental sustainability program through a performance contract with Ameresco; and (2) to examine the perceptions of key department employees about the effectiveness of the sustainability initiative. A …

Privacy Law And The Internet Using Facebook.Com As A Case Study, Amelia D. Grubbs

Chancellor’s Honors Program Projects

No abstract provided.

Sustainability At Basf, Ariel E. Brassil

Chancellor’s Honors Program Projects

No abstract provided.

Addressing Homelessness Through The Private Sector, Mindy Nakamura

Chancellor’s Honors Program Projects

No abstract provided.

Pb1787-Liability And Agritourism - Implications Of Tennessee's 2009 Legislation, The University Of Tennessee Agricultural Extension Service

Marketing, Finances and Value-Added Agriculture

Agritourism is a growing industry in Tennessee, as farmers seek new enterprises to generate revenue and consumers seek educational and recreational opportunities or farm-fresh products. A combination of agriculture and tourism, agritourism creates opportunities as well as challenges.

Liability is a signifi cant concern for farmers who operate agritourism enterprises. A landowner who opens his or her land to the public faces the risk that he or she could be considered liable if someone is injured while on the property.

Over the last few years, several states have enacted legislation to limit the liability of agritourism operators with regard to …

Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal

Accounting and Information Management Publications and Other Works

The Sarbanes-Oxley Act (SOX) requires the disclosure of whether the audit committee has a financial expert. We examine disclosures related to audit committee financial experts (ACFEs) in the first year that this disclosure requirement is in effect. We find that virtually all companies disclose whether an ACFE is on the audit committee, although the transparency of the disclosure regarding the ACFE’s background is limited. We also find that most ACFEs do not have a background in accounting or finance, although there are notable differences between stock exchanges on this dimension. In addition, we find that companies designate ACFEs who would …

Pb1750-Considerations For Membership Investment In A Processing Cooperative, The University Of Tennessee Agricultural Extension Service

Marketing, Finances and Value-Added Agriculture

The “Tennessee Processing Cooperative Law”1 provides new opportunities for Tennessee farmers. These include new market opportunities for farm commodities and the opportunity for investment in a value-added processing business. The new law is intended to encourage business formations that will add value to farm commodities and agricultural resources in Tennessee.

A thorough introduction and overview of Tennessee’s processing cooperative law is available in UT Extension PB1748, “Commentary and Overview for the Tennessee Processing Cooperative Law.” Basically, the new law provides for the establishment of a new business structure specifically for businesses that will add value by processing or marketing agricultural …

Pb1748-Commentary And Overview For The Tennessee Processing Cooperative Law, The University Of Tennessee Agricultural Extension Service

Marketing, Finances and Value-Added Agriculture

It has not been that long ago when the options for organizing a business were fairly straightforward. The list began with sole proprietorships and partnerships and then included cooperatives and corporations. This simplified list has become a bit more complex in recent years, and now includes limited liability companies and multiple subclassifications of corporations, partnerships and cooperatives. To complicate matters even more, the precise descriptions of any of these business organizations are often state-specific. That is, the definition and organizational details of a limited liability company or a cooperative in one state are not necessarily the same as in other …