Business Law, Public Responsibility, and Ethics Commons^™

The Freedom Myth: How Ski Culture's Hidden Conformity Reveals The Unconscious Power Of Brand Belonging, Isabel R. Phillips

University Honors Theses

Purpose: Ski culture sells freedom and enforces conformity. This review asks what unconscious behavioral patterns hold that contradiction in place, and how brands capitalize on it to manufacture belonging.

Design/Methodology/Approach: A narrative literature review across consumer psychology, behavioral neuroscience, sociology, and ski industry research. No primary data were collected. Four accounts of consistency-seeking are synthesized into one framework, then applied to three ski industry cases at ascending scales and tested against a comparative case from Spanish football.

Findings: Belonging is a conditioned response, and conditioning requires a stable stimulus. Consistency is therefore the precondition of belonging rather than a constraint …

A Machine Learning And Artificial Intelligence Sentiment Analysis Of Esg Disclosures, John Barnett Davis

Graduate Theses and Dissertations (2019 - present)

This dissertation examines whether environmental, social, and governance (ESG) disclosure sentiment extracted from SEC Form 10-K Item 1A risk disclosures aligns with Bloomberg ESG scores. The study combines SEC textual disclosures, Bloomberg ESG ratings, firm financial data, executive compensation data, and executive gender characteristics. Natural language processing and artificial intelligence methods, including FinBERT, Loughran-McDonald sentiment measures, BART-MNLI zero-shot classification, LLaMA-based ESG scoring, and readability analysis, are used to evaluate ESG-related disclosure signals. Results reveal that SEC 10-K Item 1A risk-factor sentiment and Bloomberg ESG scores represent related but distinct constructs. ESG sentiment in Item 1A is poorly aligned with third-party …

Disability Employment In Côte D’Ivoire: Human Resources Managers’ Experiences And Challenges, Kinanpy Vanessa Toure

Dissertations

This study examined the critical role of human resource (HR) managers in promoting workforce integration and addressing the persistent barriers faced by people with disabilities (PWDs) in Côte d'Ivoire. Focusing on the perspectives, challenges, and lived experiences of HR managers, the research explored how inclusive workplace practices were developed and implemented within the Ivorian context. Employing a qualitative case study design, the study utilized semi-structured, scenario-based interviews and analyzed allowable public documents, specifically the Ivorian Labor Code, a relevant NGO publication addressing disability inclusion in Côte d’Ivoire, and the publicly available websites of participating organizations. This approach was intended to …

Homelessness And Business: Perception, Affect And Opportunity, Asatur Nor-Ashkarian

University Honors Theses

This thesis examines the relationship between business owners and individuals experiencing homelessness within urban commercial districts in the United States, arguing that the dynamic is shaped primarily by spatial concentration, uneven power structures, economic pressure, and public framing rather than simple conflict between competing interests. Drawing on stakeholder analysis, business perception surveys, a mixed-methods study, and an original content analysis of 50 news articles spanning 23 states, this thesis identifies a consistent pattern: business owners broadly perceive homeless presence as negatively impacting safety, cleanliness, and consumer behavior. Local news media reinforces those perceptions through predominantly negative framing of homeless individuals. …

Overcoming Adversity With Resilience: A Phenomenological Examination Of African American Women Leaders Facing Microaggressions In Corporate Spaces, Dionne Trenise Johnson

Electronic Theses and Dissertations

African American women leaders in Fortune 500 companies experience persistent challenges of subtle yet pervasive systems of discrimination in the form of microaggressions that cause negative impacts to their psychological well-being, workplace performance, and career advancement. These women exhibit incredible resilience that enable them to thrive at work, mitigate mental health challenges, and navigate their careers successfully. However, unlike people who fall into either a racial minority group or a gender minority group, African American women experience compounded effects of microaggressions due to the intersection of their race and gender. As a result of microaggressions, these women experience impacts to …

Antitrust Law And Healthcare Consolidation: Case Analyses Of U.S. Hospital And Insurance Mergers, Francesca Meek

Honors Projects

Rising healthcare costs in the United States have intensified concerns about hospital consolidation and its effects on market competition. This paper examines the application of antitrust law to horizontal mergers involving hospitals and health insurers, focusing on how courts evaluate proposed mergers under Section 7 of the Clayton Act. Using a qualitative case study approach, the study analyzes eight major federal antitrust cases from the past two decades to determine how courts assess market concentration, competitive effects, and merger defenses.

The findings show that the Federal Trade Commission (FTC) and Department of Justice (DOJ) were successful in six of the …

Pipelines And Power: Governance, Conflict, And Hybrid Political Orders In Nigeria's Niger Delta, Nkasiobu Wodu

Graduate Doctoral Dissertations

Abstract

Many conflict-affected states in the Global South can be described as Hybrid Political Orders—governance arrangements where informal authority and formal state institutions coexist, overlap, and contest for power. In Nigeria's Niger Delta, this phenomenon is clearly evident. In this context, the exercise of governmental authority extends beyond the Weberian State. Local and non-state actors such as ethnic-based organizations, former combatants, and traditional authorities routinely perform government-like functions within their spheres of influence.

This study analyzes how extractive corporations, informal authorities, and the Nigerian state co-produce governance and shape patterns of conflict and cooperation in the Niger Delta. Its central …

A Just Reimagining Of The Loss & Damage Fund, Sarah Cheung

Master in Public Policy Theses

The Fund for Responding to Loss and Damage (FRLD), established at COP28 in 2023, represents a historic diplomatic breakthrough in multilateral climate finance, yet its design reflects the compromises necessary to secure political agreement rather than a just institutional architecture. This thesis evaluates the FRLD and two prominent reform proposals—the Bridgetown Initiative 3.0 and Esther Duflo's Grand Bargain—against a novel framework that provides a more precise way to evaluate the “justness” of different arrangements. This framework encompasses three dimensions: compensatory, distributive, and procedural justice. [JS1] A dimension of justice is achieved in a two-fold manner; first, through rhetorical commitments in …

Accounting In A Changing Landscape: A Collection Of Case Studies, Rachel K. Rowe

Honors Theses

This thesis comprises six independent yet interconnected case studies that reflect on a range of modern accounting and regulatory topics. These cases were written under the direction of Dr. Victoria Dickinson during two semesters of the Professional Research and Development Thesis Program at the University of Mississippi. The purpose of this class is to provide students with the opportunity to research cases that have real-world applications in the field of accounting.

The first case explores Environmental, Social, and Governance (ESG) issues, emphasizing the increased importance of reporting for them and the growing role of accountants in sustainability assurance. The second …

The War On American Consumers, William C. Morrill V

Honors Theses

In this work I seek to discuss the various avenues that consumers have been abused by both individual corporations and wider market trends. I also attempt to shed light on how recent consumer advocacy movements have been gaining momentum to combat these issues. The background information for this work has been collected through years of personal observation of the issues at hand. The areas of technology, automobiles, and agriculture that are featured prominently throughout the essay are all topics of either personal impact to myself and family or things that I have a hobby-like interest in. I have kept up …

Final Practicum Thesis And Portfolio From Accy 421: Professional Development Reviewing The Economic Effects Of Maha Initiatives On Conagra Brands Financial Statements And Studies On Business Professionals, Everett B. Heuer

Honors Theses

The purpose of this paper is to investigate the potential legislative changes brought about by Robert F Kennedy Jr. and the “Make America Healthy Again” campaign to uncover possible financial effects to Conagra Brands’ next fiscal year. This was achieved through research on RFK’s opinions on American food culture from sources such as interviews and Senate confirmation hearings. Findings included disapproval of seed oils and artificial food dyes that could affect Conagra Brands’ subsidiaries. After reviewing Conagra Brands’ 10k for the previous fiscal year as well as mission statements and core values, the team developed multiple plans for Conagra Brands …

Dissecting The Connection Between Technological Advancement And Environmental Justice Through An International Perspective, Benson H. Le

Honors Theses

This thesis dissects the connection between technological advancement and environmental justice through an international perspective. With modern-day technologies advancing by the day, the implications of these technologies on our environment have been rising as well. This thesis looks to dissect the connection between these two entities, as well as view this connection through an international lens. Countries around the world view this connection very differently, and the way these technologies are implemented within the environment is drastically different based on different international views. This thesis aims to answer the questions about this phenomenon. How do countries around the world view …

Voices Of A New Era: A Discursive Psychology Study Of Influencer-Follower Discourse On Tiktok, Andrea Guerrero Hernandez

Electronic Theses and Dissertations

The present study researched and investigated the discourse of five mega fashion influencers on TikTok, as well as the discourse of 15 followers engaging with fashion influencer content on the same platform. The theory used to guide this study was discursive psychology theory, which provided the groundwork for understanding how both influencers and followers position their identities, justify their actions and decisions, and construct their reality. The primary aim of this research is to deepen understanding of how influencer discourse shapes follower discourse, identifying recurring patterns, contradictions, and the ways in which tensions are negotiated. The findings reveal a range …

Creepy Or Customized? Understanding The Ethical Boundaries Of Ai-Powered Personalization, Hope Schultz

Honors Projects

Artificial intelligence has taken the world by storm, and its presence in our lives only continues to grow. Not only has it changed the way we live and interact with technology, but it has also fundamentally changed how businesses reach customers, particularly in marketing. It now powers the algorithms, predictions, and personalized experiences that shape nearly every digital interaction we have as consumers, including the videos we see on TikTok, the products that are recommended to us on Amazon, and the weirdly accurate ads that pop up across different platforms. These AI-powered systems are constantly learning from tiny behaviors we …

From Novice To On-Air: Developing A Student Radio Personality At 89.1 Widr Fm, Travis Melson

Honors Theses

This honors thesis explores the full development of my role as a student radio personality at 89.1 WIDR FM, documenting each stage of the process, from the earliest introductory meetings and technical training to the experience of shadowing established shows and launching my own on-air program. The project serves not only as a record of my personal progression through WIDR's broadcasting environment but also as an analysis of the learning curve required to transform from a complete novice into a confident, consistent radio host.

A significant component of this work is my perspective as someone entering the radio space with …

Profit Vs. Principle: How Formula 1 Navigates Their Global Brand Perception In The Middle East, James R. J. Celli

Senior Theses

This thesis explores how Formula 1 (F1) tries to balance its growing economic goals with the ethical questions that come with expanding into the Middle East. As F1 continues to host races in countries such as Bahrain, Saudi Arabia, the United Arab Emirates, and Qatar, concerns have grown about whether the sport is being used for “sportswashing,” where major sporting events are meant to improve the image of governments with poor human rights records. At the same time, F1 promotes values like sustainability, equality, and human rights, which makes this situation even more complex.

The goal of this research is …

What Are The Factors Affecting The Financial Sustainability Of Social Enterprises In Egypt?, Mina Atta Ghaly

Theses and Dissertations

This thesis investigates what factors affect the financial sustainability of social enterprises (SEs) in Egypt, situating them within a constrained MSME, legal and sectoral context marked by informality, weak innovation and recurrent shocks. Drawing on global and Egyptian literature, it identifies ten candidate factors—business model, financial management, founders’ skills and mindset, revenue structure, sector and mission, legal framework and innovative finance, capacity building, investment mechanisms and “the right investor”, adaptability to shocks, and ecosystem conditions—and integrates them into an extended Social Enterprise Model Canvas. Using a qualitative, exploratory design with semi‑structured interviews of social enterprise founders, incubators/accelerators, investors and experts, …

Effects Of Ai Transparency On Perceived Fairness In Ai-Driven Selection Tools: The Mediating Roles Of Ai Literacy And Attitudes Towards Ai, Tony Mellek

Industrial-Organizational Psychology Dissertations

Artificial intelligence is becoming an increasingly prominent feature of modern hiring, creating opportunities to enhance efficiency and consistency in selection. This study examined how AI transparency, AI literacy, and attitudes toward AI shape applicants’ perceptions of fairness when engaging with AI-scored pre-hire assessments. A sample of 290 U.S. adults were randomly assigned to either a high- or low-transparency hiring scenario and then completed measures of AI literacy, attitudes toward AI, and procedural fairness. Results indicated that both AI literacy and attitudes toward AI were strong and significant predictors of perceived procedural fairness, suggesting that applicants who feel knowledgeable about AI …

Enhancing Military Health System Organizational Efficiency And Quality Of Care Through A Social-Ecological Framework, Eric L. Peipelman

College of Graduate Studies: Theses & Dissertations

Timely and fair adjudication of incivility-related actions within the Department of Defense (DoD) and Military Health System (MHS) is increasingly crucial for maintaining accountability, mission readiness, and quality of care. Ongoing delays in resolving workplace complaints and inefficiencies in resource-heavy adjudications highlight the need to shift from reactive complaint handling toward proactive civility promotion and transparent decision-making. This Integrated Learning Experience (ILE) introduces the Peipelman Civility Discussion and Assessment Toolkit (PCDAT)—a comprehensive, evidence-based framework designed to improve civility, optimize resources, and enhance communication, even in the MHS. Based on the Social-Ecological Model (SEM) and adapted from the Workplace Power and …

Corporate Disclosure Meets Natural Language Processing: Topic Modeling, Disclosure Strategy, And Audit Implications, Wanxin Yu

2026

Corporate disclosures serve as a critical channel for firms to communicate their financial performance, strategic initiatives, and firm-specific risks. In recent years, rapid advances in natural language processing (NLP) have provided powerful new tools for extracting insights from the growing volume and complexity of corporate disclosures. This dissertation consists of three studies that explore how advanced textual analysis can reveal deeper insights into corporate disclosures, managerial behavior, and auditor practices.

The first paper (co-authored) develops a topic-based approach to measuring the substantive content of risk factor disclosures. Using an embedding-based topic modeling framework, we identify 30 interpretable risk topics and …

Fiscal Illusion And Property Tax Porportionality, Cathy Lynn Johnson

Dissertations of Practice

Tax Increment Financing (TIF) has become a widely utilized economic development tool, allowing municipalities to capture future increases in property tax revenue within designated redevelopment areas.

The study’s purpose was to examine how TIF districts in Illinois affect the proportional distribution of property tax burdens and the allocation of property tax revenues to public school districts. Guided by Resource Allocation Theory, Public Choice Theory, and Fiscal Illusion, the study investigated how the exclusion of incremental EAV alters tax rate calculations and redistributes tax responsibility among taxpayers both within and outside of TIF boundaries. A quantitative analytical framework was developed and …

Reassessing Argentina’S 2018 Crisis: Fiscal Imbalances, External Constraints, And Imf Policy, Michael Garcia

Honors Theses

This thesis will evaluate the causes of Argentina’s 2018 financial crisis, examining how it should be evaluated through the lens of fiscal imbalance or by external constraints. The dominant interpretation is shown in the International Monetary Fund’s (IMF) 2018 Standby Agreement. It attributed the crisis to excessive fiscal deficits, inflation, and weak monetary discipline. This perspective is supported by the Polak model. The model itself connects domestic credit expansion to balance of payment imbalances. It views external crises resulting from internal policy excess.

This paper offers an alternative interpretation of a post-Keynesian that emphasizes external vulnerability, foreign currency debt, and …

Examining Moral Susceptibility In Ai Vs. Human-Assisted Decision-Making, Seth James Fogle

Graduate Theses, Dissertations, and Problem Reports (ETD)

Artificial intelligence (AI) systems are increasingly integrated into decision-making contexts, yet their influence on ethical judgment remains unclear. This study examines whether advice from an AI advisor, compared to a human advisor, affects moral susceptibility in a consumer decision-making scenario. Using a 2 × 2 between-subjects experimental design (advisor type × price condition), this research tests whether personal agency, perceived objectivity, and diffusion of responsibility operate as psychological mechanisms underlying ethical decision-making.

Results indicate that advisor type did not significantly influence moral susceptibility, nor did it significantly affect the proposed mediators. Additionally, the price condition did not moderate these relationships. …

Carbon Emissions And Greenwashing: Do High Esg Scores Reflect Real Decarbonization?, Alison Steenerson

All Master's Theses

This study examines the relationship between environmental scores, environmental performance, disclosure quality, and firm characteristics using a sample of publicly traded firms observed in 2020 and 2021. A two-stage regression framework was used to separate environmental scores into components explained by observable environmental performance, firm characteristics, disclosure practices, and environmental commitments. Results indicate that emissions intensity has a statistically significant but economically small relationship with environmental scores. In contrast, disclosure quality measures exhibited strong positive associations with environmental scores. Firms reporting emissions, participating in CDP, disclosing emissions targets, and adopting science-based targets received higher environmental scores independent of environmental performance. …

Corporate Social Responsibility Portfolios In Mncs: Strategic Antecedents And Performance Implications, Mariam Yasmin

Graduate Theses, Dissertations, and Problem Reports (ETD)

The objective of this dissertation is to provide theoretical and empirical insights into strategic antecedents and financial performance implications of corporate social responsibility (CSR) portfolios in multinational corporations (MNCs). Specifically, the following research questions are studied: 1. How do the international cultural exploration, exploitation, and ambidexterity of a firm influence its CSR portfolio? (Study 1) 2. Do MNCs earn higher profits if they spread their CSR activities across many sustainable development goals (SDGs), or if they concentrate on them among a few? (Study 2) 3. Does environment, social, & governance (ESG) performance (ESG reputation and ESG controversies) moderate this relationship, …

Politics As Usual: Racial Pay Inequity And The Illusion Of Inclusion In The Rise And Fall Of Diversity, Equity, Inclusion, And Accessibility Executive Orders, Francois C. Melville

West Chester University Graduate Theses, Dissertations, and Final Projects

This research examines pressing moral policy questions of our time: who determines when the United States of America has fulfilled its broken promise of equality for all, and what constitutes an appropriate measure of reparative justice. It interrogates why the Diversity, Equity, and Inclusion (DEI) Executive Orders (EOs) implemented across presidential administrations, intended to advance social equity, were grounded in conflict and symbolic gestures rather than scientifically evidenced issues such as wage inequality directly linked to upward career mobility. Race conscious policy generates cultural clashes centered on the perception that gains made by Black and Brown Americans come at the …

The Tech-Nuclear Renaissance: A New Critical Juncture For American Nuclear Energy Policy, Henry P. Otte

CMC Senior Theses

Nuclear energy has re-emerged as a central priority in American energy policy. This thesis examines the Trump administration’s efforts to support nuclear energy development and plant restarts, and asks whether today’s nuclear renaissance represents a critical juncture for nuclear energy policy. By analyzing American, French, and Swedish nuclear energy history, this thesis applies a three-variable analytical framework, state autonomy and administrative structure, political permeability, and crisis influence, to identify the institutional conditions necessary for durable policy change and evaluate the structural characteristics of this new environment. The central finding is that today’s push is distinct from prior attempts at expansion, …

The Investor Perspective Of Materiality, Sam Lessinger

Honors Undergraduate Theses

Often auditors are asked to adopt the reasonable investor perspective in their materiality evaluations however, there is no consensus regarding what investors deem to be material. This can lead to confusion in the markets. In fact, past studies have shown how taking an investor perspective can backfire and may result in more leniency and fewer misstatements being deemed material by auditors. This leniency can, potentially, result in financial statements that mislead investors. The aim of this paper is to address the reasonable investor perspective to achieve a more complete understanding of an investor’s viewpoint. This study also incorporates the effect …

The Iron Pyramid: Expanding The Iron Triangle To Integrate Safety As A Fundamental Dimension Of Construction Success, Laura Cooley

All Theses

For more than fifty years, construction project success has been judged by staying on schedule, remaining within budget, and completing the planned scope of work—an approach commonly known as the “Iron Triangle” (Barnes, Ph.D., 2006). While these measures are important, they do not capture the full range of factors that determine whether a project truly succeeds.

This study introduces the “Iron Pyramid” (Cooley, 2025), a model that expands the traditional framework by adding a fourth dimension: safety. Safety is understood not simply as regulatory compliance or the absence of injuries, but as a holistic construct encompassing project culture, leadership practices, …

A Systematic Review Of Corporate Ethics Program Training Strategies To Improve Ethical Workplace Cultures, Robin Raye Altice

Educational Leadership & Workforce Development Theses & Dissertations

The demand for corporations to practice more ethically responsible conduct and decision making is growing with every news report of another corporate scandal, lawsuit, fine, or high-visibility C-suite firing. To develop an ethical workplace culture, organizations should implement a comprehensive ethics program that fosters and encourages ethical decision making, especially among current and future leaders. However, there is little research and few guidelines for how ethics program administrators should design corporate ethics training to effectively practice and master the skill of ethical decision-making in efforts to continually grow a more ethical work environment. This study aims to identify corporate ethics …