Business Law, Public Responsibility, and Ethics Commons^™

John Lee Hancock, The Founder (2016), Alejandro Hazera

Markets, Globalization & Development Review

No abstract provided.

Peruvian Antiquities And The Collecting Of Cultural Goods, Terrence H. Witkowski

Markets, Globalization & Development Review

Ancient art, artifacts, and architecture have long excited the intellectual curiosity and acquisitive passions of private and institutional collectors who, in turn, have funded archaeological research, preservation initiatives, and public education. Yet, the procurement of these goods also has encouraged looting and trafficking activities. Supplying collectors has destroyed much cultural evidence in source countries and has raised questions about who should control heritage and history. This article investigates the market for Peruvian antiquities, the surviving material culture created by the country’s inhabitants before the Spanish Conquest. It briefly reviews Peru’s early history and the history of collecting its artifacts, and …

Heroes: How Hr Leaders Can Help End Sexual Violence Against Women, Wyatt Pagano

Marriott Student Review

This article explores the nature of the negative consequences of sexual violence for victims and the resulting problems that sexual misconduct can cause for businesses. Also, the article aims to demonstrate ways that HR leaders can help prevent violence and alleviate its consequences, leading to a better, safer workplace and world for women everywhere.

Social Media In The Hiring Process: Uncovering Top Talent Or Lawsuits, Ian U. Anderson

Marriott Student Review

As social media use in the hiring process increases, hiring managers must understand how to use it effectively and legally. Improper use of social media when researching candidates can lead to lawsuits. This article features three key recommendation for effective use of social media in hiring decisions.

Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson

Marriott Student Review

Unexpected Connections is the Fall 2017 Issue of Marriott Student Review.

Southern States Chemical Inc., Final Order Granting Defendants' Summary Judgment, Alice D. Bonner

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Personal Privacy And Data Security In The Age Of The Internet, Alexandra Langone

Capstones

This project highlights the vulnerability of personal privacy in the age of the internet and the lack of control consumers have over their own data online. As sharing sensitive personal information with entities like social networks and major corporations becomes more and more commonplace for ordinary people, consumers are slowly waking up to the fact that they are often inadvertently giving up control over their personal information. The articles in this portfolio tackle different aspects of the dangers of online privacy, touching on the lack of regulation in the U.S. to protect consumers from companies that do not do enough …

Utah's Black Hole Of Tax Incentives, William Mathis, Claire Molloy, Kevin Breuninger

Capstones

In Utah, a state job-creation program gives out millions of dollars a year to private companies. Over the course of a semester, our team looked through hundreds of pages of court documents, EPA violations and workplace safety violations to uncover what kinds of companies the Utah state government pays to expand there. We also analyzed employment data to show, for the first time, which companies create the jobs they are supposed to and which do not.

http://mcgillmathis.com/projects/capstone/index.html

Palm Papers, Nicole Rothwell

Capstones

The Organized Crime and Corruption Reporting Project (OCCRP) came into possession of a secret dataset of property owners of the Palm Islands, the elite high-end artificial islands on the coast of Dubai.

With over 250 neighborhoods on Dubai’s waterfront, a group of journalists around the world has been investigating who these individuals are that can afford the posh and pricey real estate. While most fall into the uber-rich category, some also have corrupt to criminal backgrounds leading to questions such as if the Palm Islands are truly a real-estate paradise, or instead a refuge for the corrupt.

The task for …

Evaluation Of Animal-Based Indicators To Be Used In A Welfare Assessment Protocol For Sheep, Susan E. Richmond, Françoise Wemelsfelder, Ina Beltran De Heredia, Roberto Ruiz, Elisabetta Canali, Cathy M. Dwyer

Farm Animal Welfare Collection

Sheep are managed under a variety of different environments (continually outdoors, partially outdoors with seasonal or diurnal variation, continuously indoors) and for different purposes, which makes assessing welfare challenging. This diversity means that resource-based indicators are not particularly useful and, thus, a welfare assessment scheme for sheep, focusing on animal-based indicators, was developed. We focus specifically on ewes, as the most numerous group of sheep present on farm, although many of the indicators may also have relevance to adult male sheep. Using the Welfare Quality® framework of four Principles and 12 Criteria, we considered the validity, reliability, and feasibility of …

The 2007-2009 Financial Crisis: An Erosion Of Ethics - A Case Study, Edward J. Schoen

Rohrer College of Business Departmental Research

This case study examines five dimensions of the 2007-2009 financial crisis in the United States: (1) the devastating effects of the financial crisis on the U.S. economy, including unparalleled unemployment, massive declines in gross domestic product (GDP), and the prolonged mortgage foreclosure crisis; (2) the multiple causes of the financial crisis and panic, such as the housing and bond bubbles, excessive leverage, lax financial regulation, disgraceful banking practices, and abysmal rating agency performance; (3) the extraordinary efforts of the Federal Reserve, the Federal Reserve Bank of New York, and the Department of the Treasury to stem the financial freefall triggered …

Voluntary Changes In Accounting Principle: Literature Review, Descriptive Data, And Opportunities For Future Research, Marsha B. Keune, Timothy M. Keune, Linda C. Quick

Accounting Faculty Publications

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use …

Students' Perceptions Of Interactive Technology As A Learning Tool In Legal Studies Courses, Cristen W. Dutcher, Sonia J. Toson

Faculty Articles

This article attempts to further the literature on technology in the classroom by performing an initial investigation on an innovative new textbook technology in an undergraduate legal studies course, such as the Legal Environment of Business. First, we discuss the traditional methods of teaching the law at both the law school and undergraduate levels. We also review the history and effectiveness of using technology in law school and legal studies classrooms. Next, we look the use of textbooks in legal education. Then, we introduce LearnSmart, an adaptive and interactive textbook technology and compare it to other electronic texts in the …

Motives Of Corporate Political Donations: Industry Regulation, Subjective Judgement And The Origins Of Pragmatic And Ideological Corporations, Nicholas M. Harrigan

Research Collection School of Social Sciences

What motivates corporate political action? Are corporations motivated by their own narrow economic self-interest; are they committed to pursuing larger class interests; or are corporations instruments for status groups to pursue their own agendas? Sociologists have been divided over this question for much of the last century. This paper introduces a novel case - that of Australia - and an extensive dataset of over 1,500 corporations and 7,500 directors. The paper attempts to understand the motives of corporate political action by examining patterns of corporate political donations. Using statistical modelling, supported by qualitative evidence, the paper argues that, in the …

Business Vehicles, Vincent Ooi

Research Collection Yong Pung How School Of Law

When one or more individuals decide to start a business, they can select an appropriate business vehicle from a range of options. There are many commercial and legal reasons which may help to determine that choice.Aside from tax considerations, other major issues to consider include:• the limitation of liability if a company or limited liability partnership is used;• the expectations of suppliers and customers;• the ease of administration, including closing down, of an unincorporated business, and• the requirement to publish information such as profits and remuneration in the case of companies

Are Funeral Homes Nickel And Diming The Consumer To Death?, Anthony Fleege, Brian R. Powell

ASA Multidisciplinary Research Symposium

Funeral prices vary greatly across the United States. Even in the same community prices can vary by hundreds or thousands of dollars for the same services. Based on existing data and from surveying funeral homes in all fifty states, we are trying to determine if the public is getting nickel and dimed to death by unnecessary or over -inflated prices.

Identifying Worldviews On Corporate Sustainability: A Content Analysis Of Corporate Sustainability Reports, Nancy E. Landrum, Brian M. Ohsowski

School of Environmental Sustainability: Faculty Publications and Other Works

Companies commonly issue sustainability or corporate social responsibility (CSR) reports. This study seeks to understand worldviews of corporate sustainability, or the corporate message conveyed regarding what sustainability or CSR is and how to enact it. Content analysis of corporate sustainability reports is used to position each company report within stages of corporate sustainability. Results reveal that there are multiple coexisting worldviews of corporate sustainability, but the most dominant worldview is focused on the business case for sustainability, a position anchored in the weak sustainability paradigm. We contend that the business case and weak sustainability advanced in corporate sustainability reports and …

Business Sustainability: An Analysis Of Three Enterprises In Charlotte, North Carolina, Cera T. Crowe, Padmini Patwardhan Dr.

The Winthrop McNair Research Bulletin

Sustainability is defined in varying ways by businesses for reasons such as industry, stakeholder expectations, compliance, and other factors. In this case study, three companies, Domtar, Duke Energy, and Nucor, are examined on their approach to reporting and practicing environmental, social, and economic sustainability. Content analysis was used to identify themes in corporate paid, owned, and earned media. Interviews with facility managers were used to understand how management implements sustainable practices on a facility level. This case study examines in detail how these companies use different language, tools, and systems to progress sustainable development in a globalized economy. Results showed …

Making Corporate Social Responsibility Work: Do Rural And Community Banks (Rcbs) In Ghana Care At All?, Henry Kofi Mensah Dr., Ahmed Agyapong Dr., Eric Fosu Oteng-Abayie Dr.

The Qualitative Report

Rural and Community Banks (RCBs) were set up to provide banking services by way of funds mobilization and offering of credit to cottage industry operators, farmers, fishermen, and regular salaried employees. These banks are not obliged to undertake Corporate Social Responsibility (CSR) activities but are expected by some stakeholders such as citizens in the community to devote part of their profits to meet social developmental activities. This study examines the CSR practices among RCBs in Ghana by adopting a mixed method approach. A combination of Focus Group Discussions (FGDs) and cross-sectional survey was employed to gather detailed information from 86 …

Souza Et Al., Amended Order Granting Defendants' Motion To Dismiss, Elizabeth E. Long

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Souza Et Al., Order On Plaintiffs' Motion To Compel, Elizabeth E. Long

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Taxing Systemic Risk, Eric D. Chason

The University of New Hampshire Law Review

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers continue to …

When Elites Forget Their Duties: The Double-Edged Sword Of Prestigious Directors On Boards, Jana Oehmichen, Daniel Braun, Michael Wolff, Toru Yoshikawa

Research Collection Lee Kong Chian School of Business

Previous research indicates that the performance effect of prestigious directors is ambiguous. Our study addresses this issue by integrating the theoretical lens of board capital and the institutional perspective. We argue that prestigious directors can bring benefits as well as costs. We claim that the emergence of these costs depends on the institutional context, specifically the institutional characteristics of the country's corporate elite circle which is characterized by the elite cohesion and the elite exclusiveness. Our empirical results with a 15-country sample covering the period of 2005 to 2014 provide evidence for the overall existence of a positive performance effect …

Does Ethical Orientation Matter? Determinants Of Public Reaction To Csr Communication, Kyujin Shim, Myojung Chung, Young Kim

Research Collection Lee Kong Chian School Of Business

Employing an experiment study (N = 256), this study examines how individuals ethical orientation (deontology vs. consequentialism) and CSR message frame (normative vs. strategic) influence corporate hypocrisy perception and negative communication intentions toward a given company. Findings demonstrate that deontological ethical orientation and strategic CSR frame induce stronger corporate hypocrisy perception and negative communication intention than do consequential ethical orientation and normative CSR frame. In addition, deontological ethical orientation moderated the effects of CSR frames on negative communication intention toward the company. Implications for both public relations scholarship and practices are discussed.

Event Planner Sensitivity To The Needs Of Individuals With Visual Disability At Meetings And Events, Gina Fe G. Causin Ph.D., Tessa Mccarthy Ph.D.

Journal of Human Services: Training, Research, and Practice

Special events, such as fairs, conventions, ballgames, and concerts are typically activities people attend to participate in the festivities and enjoy with friends and family members. For individuals with disabilities, however, these types of events can create more challenges than enjoyment. Despite a thorough review of the literature, no studies were found which evaluated the experiences of individuals who are blind and have visual impairments at events and meetings. The aim of this study was to determine the current level of accessibility at meetings perceived by consumers who are blind and visually impaired. Respondents to the survey indicated many obstacles …

Decision Making: Do People With Dark Triad Traits Utilize Advice?, Elizabeth D. Mcnamara, Alexander T. Jackson, Aneeqa T. Thiele, Stacey M. Stremic, Satoris S. Howes Dr., Michael Hein, Mark C. Frame

River Cities Industrial and Organizational Psychology Conference

This research study seeks to gain a better understanding of the effects of the dark triad (narcissism, Machiavellianism, psychopathy) on advice taking. This research examined whether or not the dark triad traits result in working professionals being more or less likely to accept advice when making a decision. Past research has shown that outcomes are generally more favorable when the person who is making the decision takes the advice of another person into consideration. Despite this fact, I hypothesized that people with higher narcissistic or psychopathic traits will not accept advice when making a decision. Additionally, I hypothesized that Machiavellians …

Uas Investments, Llc Order On Cross Motions For Summary Judgment, Elizabeth E. Long

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Materiality Defined: Differing Concepts Of Materiality Can Cause Confusion Among Stakeholders, Michael P. Fabrizius, Sridhar Ramamoorti

Accounting Faculty Publications

Because the term materiality arose within the context of financial reporting and statement assurance, internal auditors have been challenged in adapting or creating a definition that is relevant for themselves and their stakeholders. In the context of financial reporting, materiality is relevant to three stakeholder groups: 1) preparers of financial statements, 2) auditors, and 3) users of financial statements. Although materiality decisions are made by only two of these three groups--preparers and auditors--most internal auditors' conception of materiality likely has a user orientation. The auditor might ask, "How would a reasonably prudent investor react to the magnitude of misstatement (under- …

Why We Should Have Seen That Coming: Comments On Microsoft’S Tay “Experiment,” And Wider Implications, K. W. Miller, Marty J. Wolf, Frances S. Grodzinsky

School of Computer Science & Engineering Faculty Publications

In this paper we examine the case of Tay, the Microsoft AI chatbot that was launched in March, 2016. After less than 24 hours, Microsoft shut down the experiment because the chatbot was generating tweets that were judged to be inappropriate since they included racist, sexist, and anti-Semitic language. We contend that the case of Tay illustrates a problem with the very nature of learning software (LS is a term that describes any software that changes its program in response to its interactions) that interacts directly with the public, and the developer’s role and responsibility associated with it. We make …

Law Library Blog (October 2017): Legal Beagle's Blog Archive, Roger Williams University School Of Law

Law Library Newsletters/Blog

No abstract provided.