Business Law, Public Responsibility, and Ethics Commons^™

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

How Halal Certification And Islamic Ethics Tackle Greenwashing: New Solutions For A Sustainable Economy, Muhammad Afif Ryan Pratama

Journal Of Middle East and Islamic Studies

This research explores the role of halal certification and Islamic ethics in addressing greenwashing within the financial sector. Greenwashing, the practice of exaggerating environmental responsibility, undermines genuine sustainability efforts and trust among consumers and investors. Islamic finance, based on principles of transparency, social justice, and ethical business practices, provides a robust framework to counter such deceptive practices. The study proposes expanding halal certification to incorporate environmental standards, ensuring that companies demonstrate both ethical and sustainable practices. This integrated approach offers a unique solution to combat greenwashing and aligns with broader sustainability goals. By including sustainability in halal certification, the credibility …

Volume 7 (2024) Artificial Intelligence And Responsibility, Arwa Alnajashi, Danielle Derise, Philip L. Frana, David Mcgraw, Amanda Sawyer, Tatjana Titareva, Raafat Zaini, Allie Zombron

International Journal on Responsibility

The seventh volume of the International Journal on Responsibility (IJR) arrives at a crucial moment in the evolution of artificial intelligence and its integration into our academic and social fabric. As we witness the rapid advancement and deployment of AI systems across various domains, this special issue examines the multifaceted dimensions of responsibility surrounding AI technology, with a particular focus on its role in higher education and broader societal implications.

The articles in this volume contribute to our understanding of responsibility through diverse lenses, from classroom implementation to ethical design considerations. Together, they fulfill IJR’s central mission of exploring “Who …

Protect Small Businesses: Addressing Security Threats And Insider Risks, Alan Saquella

Publications

Small businesses face unique security challenges that make them highly vulnerable compared to larger organizations. While large companies often have dedicated teams of cybersecurity experts, fraud examiners, investigators and the resources to implement robust security measures, small businesses typically operate with limited budgets and minimal staff, making them prime targets for a variety of internal and external threats.

The Fashion Regulation Fight, Eliot L. Force

Capstones

Fast fashion is a rising global phenomenon with terrible consequences for the environment and laborers across the world. In the US, fashion-specific environmental and labor regulation is practically non-existent at the federal level, but some individual states have begun proposing fashion regulation bills with the aim of curbing the industry’s harms. But in every state where these regulations have been proposed, powerful industry trade groups and companies have been fighting back against those proposed regulations, with much success, through lobbying. As climate change gets worse and the fashion industry’s practices remain unchanged, the need for regulation only becomes greater, but …

Ethical Challenges For Same-Day Delivery Contractors, Chun-Miin (Jimmy) Chen, Xinwei Chen

Faculty Journal Articles

No abstract provided.

Examining The Impact Of Workplace Diversity, Equity, And Inclusion Programs On Marginalized Groups: A Focus On Lgbtqia Employees, Lisa Garcia Rodriguez

Theses & Dissertations

Research Focus. The research aims to understand the experience of LGBTQIA individuals in the workplace and identify strategies for promoting their inclusion. The study will draw on prior research and best practices for promoting the inclusion of individuals in the workplace to contribute to the development of more inclusive work environments that benefit both employees and organizations. Examining the impact of workplace diversity, equity, and inclusion (DEI) on marginalized groups, the question to be answered is: What are the impacts of diversity, equity, and inclusion DEI initiatives in the workplace, and how can organizations create more equitable and inclusive environments? …

Stakeholder Fairness And Corporate Social Impact: The Behavioral Economic Structure Of Corporate Law, Eli Bukspan

Michigan Business & Entrepreneurial Law Review

This study aims to bridge the gap between stakeholder capitalism—manifesting today in the evolving corporate social impact paradigm—and the historical shareholder primacy of corporate law. The emerging view of corporate purpose, particularly stakeholder capitalism, is closely related to the notion of fairness. This article demonstrates—by looking mainly at Israeli corporate law—that certain foundational concepts of behavioral economics better describe and justify the recent prominence of stakeholderism and the rejuvenated discourse of corporate social impact and purpose than does neoclassical economic theory. It concludes that the “fairness principle” provides a strong rationale for assimilating stakeholder expectations into the DNA of modern …

Cultural Influences On Leadership Practices: An Examination Of Culturally Diverse Leadership Influences During Organizational Change, Christopher Fairbank

Theses & Dissertations

This study explores the multifaceted culturally diverse influences on leadership practices, specifically in the intricate landscape of organizational change management. The primary objective is to unravel the complexities of leadership dynamics by dissecting the nuances of ethnic leadership styles. The goal of my study is to comprehensively examine how leaders from diverse ethnic backgrounds navigated and exerted influence during organizational change processes. I implemented a robust empirical framework to achieve this objective, strategically incorporating diverse study methods such as surveys, interviews, and organizational case studies. These methodological choices ensured a holistic examination of the interplay between cultural influences and leadership …

Do Commercial Ties Influence Esg Ratings? Evidence From Moody's And S&P, Xuanbo Li, Yun Lou, Liandong Zhang

Research Collection School Of Accountancy

We provide the first evidence that conflicts of interest arising from commercial ties lead to bias in environmental, social, and governance (ESG) ratings. Using the acquisitions of Vigeo Eiris and RobecoSAM by Moody's and S&P as shocks to the commercial ties between ESG rating agencies and their rated firms, we show that, after their acquisitions by the credit rating agencies (CRAs), ESG rating agencies issue higher ratings to existing paying clients of the CRAs. This effect is greater for firms that have more intensive business relationships with the CRAs, but weaker for firms with more transparent ESG disclosures or higher …

The Practical Adoption And Application Of Blockchain Technology Within The Beverage Industry, Alexander Adams Jr

Electronic Theses, Projects, and Dissertations

Abstract

The beverage industry is facing heightened scrutiny as the demand for transparency and accountability reaches new heights. In the age of information technology, companies must prioritize enhanced traceability to ensure product safety, comply with government regulations, maintain customer trust, and protect brand integrity. This thesis explores the potential of blockchain technology as a solution to these challenges, focusing on its ability to decentralize data, improve traceability, and expedite response times during safety recalls. The research provides an overview of the evolution of food safety regulations, beginning with the first establishment by Upland Sinclair, and examines current traceability practices and …

Addressing Grand Challenges Through The Bottom-Up Marketing Approach: Lessons From Subsistence Marketplaces And Marketplace Literacy, Madhubalan Viswanathan, Arun Sreekumar, Srinivas Sridharan, Gaurav R. Sinha

Marketing & Business Law Faculty Works

We present a bottom-up marketing approach as a pathway to addressing the grand challenge of poverty and inequality for the marketing discipline. We derive this approach from the research stream on radically different contexts of subsistence marketplaces. Research on subsistence marketplaces has typically explored micro-level phenomena but also traversed upward and explained aggregate phenomena at higher levels. We present a conceptual framework to encapsulate general and granular elements of the bottom-up marketing approach. Study 1 demonstrates general elements of the framework through a retrospective examination of the global diffusion of a marketplace literacy program. Study 2 demonstrates the more granular …

A Thanksgiving Without Family: A Covid-19 Employer Dilemma Case, Michael Dobbs

Journal of the North American Management Society

Based on an actual organization in the Midwest, this case describes the Director of an alcohol and drug rehabilitation center located in the Midwest and her adoption of policies to address the threat of Covid-19 to employees, clients, and the community. Names have been changed, but the facts of the case are based on employee descriptions of the organization, its director, and its new policies. The case presents students with an opportunity to wrestle with real-world situations that they themselves have faced and with which they are familiar. In this paper, I present the case itself, the worksheet assignment for …

Social Capital, Post-Industrial Society, And Faulty Industry Experience: Higher Education’S Engagement Opportunity In Applied Disciplines, Asa B. Wilson, Steven A. Stovall, Edward Crowley

Journal of the North American Management Society

Higher education faces two currents - declining social capital support and the post-industrial transition. Both impact the academy and its students. The associated challenges are discussed as engagement opportunities for the academy in applied disciplines. Also, the instructional value of faculty industry experience (IE) is defined as an attribute of social capital. It fosters student engagement while building an experiential learning bridge from the classroom to the workplace. A composite case based on faculty social capital backgrounds illustrates how faculty IE augments program development, academic rigor, student readiness, research creativity, industry linkages, and community impact. Follow-up research opportunities are identified.

Journal Management, Administration, And Promotion: The Power And Impact Of The Jnams Relaunch, Michael Dobbs, Heather S. Mcmillan

Journal of the North American Management Society

No abstract provided.

Attributing Ai Authorship: Towards A System Of Icons For Legal And Ethical Disclosure, Joseph J. Avery, Patricia Sánchez Abril, Alissa Del Riego

Northwestern Journal of Technology and Intellectual Property

Over the past year, the pervasive role of large language models (LLMs) and artificial intelligence (AI) in text generation has precipitated concerns about ethical usage, authorship, and transparent attribution. This has been true in legal practice, academia, and the corporate world, as well as in countless other arenas. In this Article, we identify the gap that has opened between those demanding proper disclosure (we should know when and to what extent AI is an author) and those struggling to respond to these demands. Part of the problem is that there is no system in place, no lingua franca, no set …

Between Copyright And Computer Science: The Law And Ethics Of Generative Ai, Devin R. Desai, Mark Riedl

Northwestern Journal of Technology and Intellectual Property

Copyright and computer science continue to intersect and clash, but they can coexist. The advent of new technologies such as digitization of visual and aural creations, sharing technologies, search engines, social media offerings, and more, challenge copyright-based industries and reopen questions about the reach of copyright law. Breakthroughs in artificial intelligence research, especially Large Language Models that leverage copyrighted material as part of training, are the latest examples of the ongoing tension between copyright and computer science. The exuberance, rush-to-market, and edge problem cases created by a few misguided companies now raises challenges to core legal doctrines and may shift …

Mda Services: Now Is The Time To Assess Your Practice’S Risk Of Embezzlement, Reva Darling

The Journal of the Michigan Dental Association

In Healers Versus Stealers (2023), David Harris highlights that dentistry faces over $1 billion in embezzlement annually. Harris, CEO of Prosperident, offers strategies to prevent theft in dental practices. Embezzlement involves not only cash theft but also fraudulent use of payments, payroll manipulation, and misappropriation of supplies. Prosperident provides investigation and preventive services, such as Owner Proactive Strategies, to help dentists safeguard their finances. The MDA endorses Prosperident and offers members discounts and free risk assessments. Orthodontic practices are particularly vulnerable to embezzlement, making preventive measures essential for all dental professionals.

Public Enforcement Through Independent Directors, Xiaoxi Li, Pingui Rao, Yong George Yang, Heng Yue

Research Collection School Of Accountancy

We examine how public enforcement and private enforcement interact to contain self-dealing activities in emerging markets. Using data from China, we find that firms receiving comment letters concerning related party transactions (RPTs) from stock exchanges significantly reduce their RPTs in subsequent years. We further find that (1) the subsequent reduction in RPTs is more pronounced when independent directors have higher career or reputation concerns and (2) independent directors are more likely to dissent or resign if their firms do not significantly reduce RPTs after receiving RPT comment letters, especially if they have high reputation concerns. Our study sheds light on …

The Reception Of Anglo-American Contractual Standards In Selected Droit Civil Systems: German And Polish Examples., Dr. Pawel Mazur, Dr. Hab. A. Szlęzak

Loyola of Los Angeles International and Comparative Law Review

The reception of Anglo-American contractual standards in droit civil countries is not as straightforward as it would seem at first glance. The language expressing notions such as “breach of contract,” “representations & warranties,” or “indemnities” cannot be merely copied into agreements subject to the law of droit civil countries. They need to be transposed thereto, i.e., rendered in terms of legal institutions characteristic of the legal systems of such countries, to achieve the same functional results as those achievable in the place of origin of such notions.

The authors discuss the process of such transposition in the examples of Germany …

Majority Rules, Andrew Verstein

Northwestern University Law Review

The “disinterested and independent majority” is one of the most important concepts in corporate law. Corporate actions are almost immune to legal challenge if a suitable majority of directors stands ready to approve it.

Scholars have extensively debated the proper meaning and effect of “disinterested and independent,” but no such literature analyzes “majority.” As a matter of arithmetic, how do we compute whether a given set of directors contains a suitable majority? While seemingly innocuous, the concept of a majority means different things to different courts. Indeed, there may be no majority rule for majority independence. The Article charts and …

Vertical Restraints In An Amazon World, Martin Edwards

Dickinson Law Review (2017-Present)

Vertical restraints are a peculiarity, even among the dizzying array of contracts subject to antitrust scrutiny. While current law treats vertical restraints permissively, antitrust reformers have added this permissive treatment of vertical restraints to their list of proposed reforms. The reformers have softly proposed that courts apply a presumption of illegality standard for vertical restraints— greater scrutiny than the current standard, the rule of reason. This Article argues that doing so is inadvisable.

Producers and their consumers both want the same thing: the best overall product experience for the money. The critical economic functions of vertical restraints are to enable …

A Survivor's Survival Kit: How To Be Best Prepared For The Unexpected Death Of A Practice Owner, Ted Schumann Ii Mba, Msf, Cfp, Aif

The Journal of the Michigan Dental Association

The article emphasizes the importance of estate and succession planning for dental practice owners, drawing from the author's personal experience following the death of their father, a business owner. Key considerations include whether to sell or close the practice, appointing a person to manage operations after the owner's death, and maintaining the value of the practice during the transition. The article also addresses legal issues such as probate, ensuring patient care continuity, and providing a "Survivor's Survival Kit" with instructions for heirs and staff. Proper planning can reduce the burden on surviving family members and protect the practice's value.

Does Ceo Agreeableness Personality Mitigate Real Earnings Management?, Shan Liu, Xingying Wu, Nan Hu

Research Collection School Of Computing and Information Systems

Despite efforts to mitigate aggressive financial reporting, earnings management remains challenging to parties interested in inhibiting its dysfunctional effects. Using linguistic algorithms to assess CEO agreeableness personality from their unscripted texts in conference calls, we find that it is a determinant that mitigates a firm's real earnings management. Furthermore, such an effect is more pronounced when firms confront intensive market competition and financial distress and have weaker managerial entrenchment or when CEOs face stronger internal governance. Our findings persist even after we utilize several alternative real earnings management metrics and control other confounding personalities in prior earnings management studies. The …

Strata Prods. Worldwide, Llc V. Peabody Energy Corp. Order Peabody Energy's Ocga 9-11-11.1 Motion To Strike, Eric A. Richardson

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

No abstract provided.

Strata Prods. Worldwide, Llc V. Peabody Energy Corp. Order On Peabody Se Mining's Ocga 9-11-11.1 Motion To Strike, Eric A. Richardson

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

No abstract provided.

How Does Compliance With The Protection Of Personal Information Act (Popi Act) Affect Organisations In South Africa?, Tendani Chimboza, Erin Smith

African Conference on Information Systems and Technology

This research examined how Protection of Personal Information Act No 4 of 2013 (POPIA) compliance affects organizations in South Africa. Despite the promulgation of POPIA in 2021, data breaches, abuse of personal information, and increased cyber threats persist in South Africa. As a privacy regulation, POPIA has yet to successfully safeguard personal information because it exists in a complex regulatory environment. Lack of technical measures to combat the abuse of personal information, limited awareness of the implications of POPIA compliance on organisations, and organisations' resource constraints are some factors that exacerbate the complexity of the regulatory environment. Through interviews in …

Prompt Engineering Principles For Generative Ai Use In Extension, Paul A. Hill, Lendel K. Narine, Aubree L. Miller

Journal of Extension

The prevalence of Generative AI (GenAI) and Large Language Models (LLMs) is increasing rapidly. For Extension professionals, the utilization of prompt engineering is key to leveraging GenAI and LLMs effectively. Prompt engineering involves crafting prompts that elicit desired LLM responses. This article discusses prompt engineering principles, providing examples and guidance. The application of prompt engineering in Extension is explored, showcasing its potential to enhance programs, deliver personalized advice, engage audiences, and disseminate research-based information. By learning prompt engineering skills, Extension professionals can harness the power of GenAI and LLMs, enhancing their ability to address complex challenges in the 21st century.

Bellsouth Telecomms, Llc V. Aegis, Ltd Order On Motion To Dismiss Improper Venue And Forum Non Conveniens, Kathy Lee Ellerbee

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

No abstract provided.

Colorado Non-Compete Agreements For Dentists, Josh Austin

Metro Denver Dental Society Articulator Magazine

The article details the intricacies of Colorado's non-compete agreements and their validity as well as non-solicitation agreements. Income thresholds, penalties and consequences of non-compliance are also discussed.