Business Law, Public Responsibility, and Ethics Commons^™

Building An Equitable Food System In Georgia With Future Farmers: A Business Case Study, Yukta Sinha

Dartmouth College Master’s Theses

My thesis aims to investigate how a mobile application called Future Farmers ©, that connects farmers with retailers bypassing middlemen, can increase farmers’ bargaining power thereby creating an equitable food system. More specifically, my thesis seeks to analyse the application’s viability in the country of Georgia. Drawing upon primary data collected through interviews with farmers and retailers as well as a review of relevant literature, this research will utilize a mixed-methods approach to explore the impact of this technology on the agricultural industry in Georgia. The company’s revenue projections and market access are just some aspects evaluated while qualitative information …

J Mich Dent Assoc July 2022

The Journal of the Michigan Dental Association

Monthly, The Journal of the Michigan Dental Association brings news, information, and feature articles to our state's oral health community and the MDA's 6,200+ members. No publication reaches more Michigan dentists! In this July 2022 issue, the reader will find the following original content:

• A cover feature on negotiating reimbursement rates with PPO contracts.
• A cover feature on guarding against employee embezzlement.
• A 10-Minute EBD on rampant caries management and prevention with ADHD patients taking stimulant medications.
• A Back Page look at the 2022 MDA award winners.
• News you need: an Editorial, guidance on dental practice cybersecurity, and regular department …

Staff Matters: Independent Contractor Or Temporary Employee?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Determining whether temporary hygienists should be classified as independent contractors or employees requires careful consideration. While treating them as independent contractors offers advantages, such as avoiding payroll taxes and paperwork, it must align with specific IRS criteria. The classification hinges on the degree of control the practice exerts over their work, encompassing behavioral and financial control. If the practice significantly controls aspects like duties, hours, and business aspects, it may be wiser to classify them as employees. The IRS provides a form (SS-8) to assess the relationship in-depth. Additionally, if hygienists request employee status and you cannot definitively prove otherwise, …

Dentistry And The Law: Risk Of Employment Discrimination In Job Advertisements, Dan Schulte Jd

The Journal of the Michigan Dental Association

Employment discrimination in job advertisements that include religious references, such as statements like "faith-based practice" or symbols like crosses, is a legal concern. Federal and Michigan state laws, particularly the Elliot Larson Civil Rights Act (ELCRA), prohibit discrimination in employment, encompassing various protected classes. ELCRA applies to all employers in Michigan, regardless of their size. Violating ELCRA can lead to legal consequences, including injunctive relief and compensatory damages. Including such references or symbols in job ads can be used as evidence against employers in discrimination claims, even if rejected candidates have lesser qualifications. Publishers of these ads are also at …

Corporate Governance Guidelines: How To Improve Disclosure And Promote Better Corporate Governance In Public Companies, Jennifer O'Hare

Faculty Publications

If you are a shareholder of a public corporation, you may think it would be easy to find basic information about your shareholder rights, such as whether shareholders have the right to call special stockholder meetings. You would probably assume that the information would be disclosed in the company’s “Corporate Governance Guidelines,” (CGGs) which, according to a New York Stock Exchange (NYSE) rule, must be posted on the company’s website for shareholder review. But, as this article shows, companies are not required to disclose information about shareholder rights in their corporate governance guidelines, and most companies have chosen not to …

The Effects Of Religious Freedom Laws On Employment , Small-Minority-Owned Businesses And Minority Populations, Carl Enomoto, Jazmine Brantley, Sajid A. Noor

Southern University College of Business E-Journal

Twenty states have now passed religious freedom laws to protect religious practices and beliefs. While many individuals and groups believe these laws are necessary to protect them from government intervention that may take away their rights, there are others who fear that these laws can be used by businesses to discriminate against the LGBT community in the name of religion. In a recent case in Indiana, several large corporations voiced their dissent over the state’s impending religious freedom law, causing the Governor to sign a new version of the bill. The purpose of this paper is to determine how these …

Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya

Jurnal Akuntansi dan Keuangan Indonesia

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …

Marketing Deception By The Internet Service Providers From The Perspectives Of The University Students In Hebron Governorate, Basha'ir Takrouri, Sameer Abu-Znaid

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to identify the deception made by the internet providers, and identify the degree of that deception in the Marketing Mix’s 4Ps (Product or service, Price, Promotion, and Process of distribution) of those companies among university students in Hebron Governorate. To achieve the study objectives, the researcher used the descriptive analytical methodology. The study population consisted of (380) male and female university students in Hebron Governorate. Additionally, the study sample was selected by the random sample. The type of the sample was stratified random proportional sample. The questionnaire was used as a tool of the study, and it …

Late To The Crowd: How Ohio's Crowdfunding Bill Fails To Achieve Inclusiveness And Efficiency, Nathan E. Hill

Cleveland State Law Review

Almost half of all small and medium sized businesses within the United States fail within the first five years. One of the main contributing factors to that failure is the inability to raise enough money to operate. While there are many ways for businesses to raise operating capital, the most accessible and sometimes the most efficient way is through a process called equity-based crowdfunding—the offering of shares in exchange for an investment raised through an online portal. In 2012, after seeing the success of equity-based crowdfunding in other countries, the United States passed the Jumpstart Our Business Startups Act (JOBS …

Impairment Recognition And Revaluation– China Publicly Listed Companies, Ying Wang

Southern University College of Business E-Journal

The advent of SFAS 142 and IAS 36 regarding handling of asset impairment has spawned research into how these standards influence whether an impairment loss is recorded. Deferred tax items in China have three major components: temporary tax and financial reporting differences in depreciation; impairment losses; and previous losses, which can be carried forward for five years for tax purposes. While the temporary differences in depreciation typically defer taxes and create deferred tax liabilities, impairment losses and previous losses create deferred tax assets because they are not deductible in the current period for tax purposes. A deferred tax asset is …

Will The New State Laws On Fairness In Female Athletics And The Politics Of Transgender Athletes Create A New Sports Exception Under Title Ix?, Albert D. Clark

Southern University College of Business E-Journal

In the Summer of 2021, many states across the nation entered into a cultural, social, and legal war pitting the rights of female athletes against those of transgender athletes. Louisiana Governor John Bell Edwards vetoed the legislation here in the state of Louisiana. In a special Veto session of the Louisiana Legislature, the House voted 68-30 to override, and the Senate 26-12 to override the Governor’s veto. Tthe Veto session failed as the House could not deliver on the minimum 70 votes they had promised and which were needed to override the Governor veto. Although the session ended upon the …

Tariffs, Trade Wars, And Protective Barriers: Should Louisianans Be Worried?, Albert D. Clark

Southern University College of Business E-Journal

This paper is designed to give an overview as to how Tariffs as proposed and enacted by our current Federal Government came about and why citizens both in the U.S. and in the State of Louisiana might be affected.

Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker

Southern University College of Business E-Journal

The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.

Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin

Southern University College of Business E-Journal

We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.

Credit Market Innovations And Gross Domestic Income, Ellis Heath

Southern University College of Business E-Journal

In this paper I compare the effects of different credit variables on real output in the US. However, instead of using real Gross Domestic Product as a proxy for real output, I use real Gross Domestic Income. I use a VAR framework with generalized impulse response functions and generalized variance decompositions. I look at a credit aggregate and different credit spreads. I find that shocks to some credit variables can have significant effects on real output; the reaction, however, is a temporary one. Specifically, measures of the risk premium and the term premium have the most importance in explaining innovations …

Tax Management, Ownership Structure And Corporate Governance, Ying Wang, Scott Butterfield

Southern University College of Business E-Journal

We use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax.

Medical Marijuana And The Workplace Impact: Guidelines For Revising Employment Policies, Anthony Mcmullen, K. Michael Casey

Southern University College of Business E-Journal

With more states legalizing the use of medical marijuana, employers may have adjust their workplace policies to ensure that their employees are adequately protected while at the same time protecting the rights of those who have been prescribed marijuana. This is a challenge given the varying laws from state to state as well as the continued criminal prohibition on federal law. This articles reviews some of the early case law in this area and provides employers with some tips on how to address the issue of accommodating medical marijuana users.

Forms Of Community Engagement In Neighborhood Food Retail: Healthy Community Stores Case Study Project, Ravneet Kuar, Megan R. Winkler, Sara John, Julia Deangelo, Rachael D. Dombrowski, Ashley Hickson, Samantha M. Sundermeir, Christina Kasprzak, Bree Bode, Alex B. Hill, Emma C. Lewis, Uriyoán Colón-Ramos, Jake Munch, Lillian L. Witting, Angela Odoms-Young, Joel Gittelsohn, Lucia A. Leone

Urban Studies and Planning Faculty Research Publications

Community engagement is well established as a key to improving public health. Prior food environment research has largely studied community engagement as an intervention component, leaving much unknown about how food retailers may already engage in this work. The purpose of this study was to explore the community engagement activities employed by neighborhood food retailers located in lower-income communities with explicit health missions to understand the ways stores involve and work with their communities. A multiple case study methodology was utilized among seven retailers in urban U.S. settings, which collected multiple sources of data at each retailer, including in-depth interviews, …

Roles Of Indulgence Versus Restraint Culture And Ability To Savor The Moment In The Link Between Income And Subjective Well-Being, Bin Li, Sijun Wang, Xinyue Cui, Zhen Tang

Marketing & Business Law Faculty Works

Over the past few decades, various academic fields have reported contradictory findings regarding whether income is positively or negatively associated with subjective well-being (SWB). To reconcile the inconclusive observations, researchers tend to use various mediators and moderators that could explain why income is more strongly associated with SWB for certain groups of people and why income could be negatively associated with SWB for other groups. This study endeavored to first test additional mediation roles of financial satisfaction and a sense of control in the link between income and three related yet distinct measures of SWB: life satisfaction, happiness, and emotional …

Is Corporate Law Nonpartisan?, Ofer Eldar, Gabriel V. Rauterberg

Articles

Only rarely does the United States Supreme Court hear a case with fundamental implications for corporate law. In Carney v. Adams, however, the Supreme Court had the opportunity to address whether the State of Delaware’s requirement of partisan balance for its judiciary violates the First Amendment. Although the Court disposed of the case on other grounds, Justice Sotomayor acknowledged that the issue “will likely be raised again.” The stakes are high because most large businesses are incorporated in Delaware and thus are governed by its corporate law. Former Delaware governors and chief justices lined up to defend the state’s “nonpartisan” …

Consumer Protection Of Persons With Disabilities Amidst The Covid-19, James Keith C. Heffron

Center for Business Research and Development

The Persons with Disabilities (PWD) sector was one of the most overlooked and affected sectors during the COVID-19 pandemic. As consumers, PWDs have suffered difficult challenges in the access of essential goods and services, including healthcare, and these challenges have been unduly aggravated because of the crisis. The article exposes and examines the negative impact of the crisis on the consumer rights and behavior of PWDs with a special focus on the novel barriers brought about by the pandemic on their right to access. The current pre-pandemic legislation is not adequate to protect PWDs from these novel barriers as there …

How Do People Justify Not Paying Their Taxes? A Study On Moral Disengagement And Tax Evasion, Grace M. Hufff

Doctor of Business Administration (DBA)

Early studies on the reasons for tax evasion focused on economics. When economic reasons were deemed insufficient to explain all decisions, researchers added psychological and sociological constructs to their explorations. These studies focused on whether taxpayers see their tax compliance decisions as ethical ones. For those who believe their choice is ethical, they must come to grips with their own internal ethical standards and feelings of guilt when they make an unethical decision. They must then employ some mechanism to disconnect these feelings of guilt from their unethical decision. Researchers have characterized this mechanism of disconnection as neutralization, rationalization, and/or …

From Impacts To Dependencies: A First Global Assessment Of Corporate Biodiversity Risk Exposure And Responses, Sergio Henrique Collaço De Carvalho, Theodor Florian Cojoianu, Francisco Ascui

Research Collection College of Integrative Studies

There is growing awareness that biodiversity loss poses a significant risk to the global economy, but a lack of clarity on what this means for corporations, and how they are responding. This study provides a first quantitative assessment of biodiversity risk exposure across the world's largest listed companies, compared with their adoption of biodiversity policies, through analysis of disclosures from a sample of 11,812 companies from 2004 to 2018. We find that companies have started responding strategically to biodiversity risk, with 29% having adopted a biodiversity policy by 2018. However, around $7.2 trillion of total enterprise value remains exposed to …

Socially Oriented Shareholder Activism Targets: Explaining Activists’ Corporate Target Selection Using Corporate Opportunity Structures, Abhijith G. Acharya, David Gras, Ryan Krause

Research Collection Lee Kong Chian School Of Business

We examine whether and when socially oriented shareholder activists use firms’ corporate social performance (CSP) to identify them as attractive targets for their activism. We build on the research in social movements theory and stakeholder theory to theorize how firms’ engagement with primary and secondary stakeholders reflected in their technical and institutional CSP respectively allows socially oriented shareholder activists to identify targets. We develop a theoretical model by identifying corporate targets’ degree of (1) receptivity to and (2) need to comply with activist demands as two key dimensions of their corporate opportunity structure that explains the variance in firms’ attractiveness …

Who Is ‘Slapping’ Whom?, Juan Chavarria, Javier Flores, Salman Mostafa, Marian Riedy

Mountain Plains Journal of Business and Technology

A majority of the states and the District of Columbia have enacted “anti-SLAPP” statutes, which set forth a procedure for obtaining an early dismissal of a “strategic lawsuit against public participation,” or a “SLAPP,” as labeled by George W. Pring and Penelope Canan. These types of cases, often alleging defamation or a similar tort, should be discouraged, according to the anti-SLAPP advocates, because the true intent of the plaintiff is to “chill” speech rather than obtain compensation. The paradigm of a SLAPP is a lawsuit filed by a large, well-funded corporation against an “ordinary citizen” who has spoken out in …

An Ethical Discussion About The Responsibility For Protection Of Minors In The Digital Environment: A State-Of-The-Art Review, Charles Alves De Castro, Aiden Carthy, Isobel Oreilly Dr

Articles

Many ethical questions have been raised regarding the use of social media and the internet, mainly related to the protection of young people in the digital environment. In order to critically address the research question "who is responsible for ethically protecting minors in the digital environment?", this paper will review the main literature available to understand the role of parents, the government, and companies in protecting young people within the digital environment. We employed a holistic process that covers a state-of-the-art review and desk research. The article is divided into four sessions; (1) Government Policies from the European Union (EU) …

A Circular Economy Approach To Improve E-Waste Recycling In California: Economic Potential And Policy Options, Kripa Shah

Master's Projects and Capstones

The higher consumption rates of electronic devices along with their short life cycles and few repair options poses a huge challenge for E-waste industries to manage them effectively. E-waste comprises of hazardous materials and toxic constituents that can affect the environment and public health through improper disposal. However, they also contain few valuable materials that, if recovered, can reduce the dependence on virgin raw materials. Circular economy has the potential to utilize these valuable materials and gain environment and socio-economic benefits. The research explains how the adoption of a circular economy approach can help improve the E-waste recycling in California …

Small Business Cybersecurity: A Loophole To Consumer Data, Matthew R. Espinosa

The Scholar: St. Mary's Law Review on Race and Social Justice

Small businesses and small minority owned businesses are vital to our nation’s economy; therefore legislation, regulation, and policy has been created in order to assist them in overcoming their economic stability issues and ensure they continue to serve the communities that rely on them. However, there is not a focus on regulating nor assisting small businesses to ensure their cybersecurity standards are up to par despite them increasingly becoming a victim of cyberattacks that yield high consequences. The external oversight and assistance is necessary for small businesses due to their lack of knowledge in implementing effective cybersecurity policies, the fiscal …

Where The Rainbow Ends: The Hidden Humanitarian Crisis For Members Of The Lgbtqia+ Community In International Business, John R. Krendel

Senior Honors Projects, 2020-current

Before pursuing an international career, members of the LGBTQIA+ community must be aware of the hardship that may be exacerbated by living and working abroad. This study addresses the trends in laws, including employment and anti-discrimination laws, that provide and restrict certain rights of members of the LGBTQIA+ community in eight countries. These nations, both progressive and discriminatory, include the United States, England, Switzerland, Germany, Taiwan, China, the Philippines and Kazakhstan. Eight LGBTQIA+ business professionals spoke on their experiences living and working in each of these countries and provided advice to members of the community wishing to pursue an international …

Beauty And The Beast: Plastic Pollution In The Personal Care And Cosmetics Industry, Olivia Frantzeskos

Student Theses 2015-Present

This paper explores the history of plastic in the beauty and cosmetics industry, and how this toxic material is irreparably harming our ecosystems resulting from nonrecyclable packaging and a lack of microplastic management. Properly managing harmful plastics found in personal care and cosmetics products (PCCPs) is essential for minimizing toxic wastewater in raw sewage, landfills, and the ocean, as discussed in reports such as “Plastics in Cosmetics” by the UNEP. Furthermore, this paper presents an argument for why the personal care and cosmetics industry should be included in the Toxic Substances Control Act (TSCA), which gives the EPA authority to …