Business Law, Public Responsibility, and Ethics Commons^™

Conflicts Of Interest And Law-Firm Structure, Cassandra Burke Robertson

St. Mary's Journal on Legal Malpractice & Ethics

Business and law are increasingly practiced on a transnational scale, and law firms are adopting new business structures in order to compete on this global playing field. Over the last decade, global law firms have merged into so-called “mega-brands” or “mega-firms”—that is, associations of national or regional law firms that join together under a single brand worldwide. For law firms, the most common mega-firm structure has been the Swiss verein, though the English “Company Limited by Guarantee” structure is growing in popularity as well, as is the similar “European Economic Interest Grouping.” All of these structures allow related entities to …

Editor’S Perspective: The Fusion Of Religion And Business, Michael E. Cafferky

Faculty Works

This article provides a summary of the ancient Hebrew concept of emeth (truth, faithfulness) and how it is relevant to contemporary business.

Marketing Practices Of Socially Responsible And Sustainable Businesses, Brooke A. Bivins

Honors Undergraduate Theses

The topic of this research is marketing practices of socially responsible and sustainable businesses. It examines the strategies companies and brands use to represent themselves to the public through products, advertising, and philanthropy. This includes an evaluation of existing frameworks and case studies, as well as in-depth interviews. The question that this research will answer is as follows: How can new or existing companies embrace and integrate social responsibility or sustainability in a way that is authentic and contributes to a positive public reputation?

Younger generations are increasingly willing to switch to and, in some cases, pay more for products …

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 …

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

Law Library Newsletters/Blog

No abstract provided.

Alternative Business Structures: Good For The Public, Good For The Lawyers, Jayne R. Reardon

St. Mary's Journal on Legal Malpractice & Ethics

There has been a shift in consumer behavior over the last several decades. To keep up with the transforming consumer, many professions have changed the way they do business. Yet lawyers continue to deliver services the way they have since the founding of our country. Bar associations and legal ethicists have long debated the idea of allowing lawyers to practice in “alternative business structures,” where lawyers and nonlawyers can co-own and co-manage a business to deliver legal services. This Article argues these types of businesses inhibit lawyers’ ability to provide better legal services to the public and that the legal …

Genocide Studies And Corporate Social Responsibility: The Contemporary Case Of The French National Railways (Sncf), Sarah Federman

Genocide Studies and Prevention: An International Journal

Genocide studies considers the accountability various of perpetrators, as well as the needs mass atrocity creates. The inclusion of market actors, however, remains marginalized. This article considers factors perpetuating this marginalization and its costs, arguing for greater inclusion of market actors in genocide-related discussions. Relegating the importance of these actors makes the field, not their role, tangential. To examine this intersection of business and genocide, this article introduces a contemporary conflict involving the United States and France over the French National Railways (SNCF) and its role in the transport of deportees towards death camps during World War II. The lengthy, …

Newsroom: From Farm To School 09-21-2017, Jill Rodrigues, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Editor’S Perspective: The Time Value Of Morality, Michael E. Cafferky

Faculty Works

This article presents the ancient Hebrew idea of Wisdom and its implications for contemporary business.

Editor’S Perspective: The Sacredness Of The Marketplace, Michael E. Cafferky

Faculty Works

This article presents ideas from the ancient Hebrew concept of holiness and its relevance for contemporary business. It explores the thesis that the marketplace is sacred.

Apologetics Without Apology: Arguments For The Existence Of God From Business & Economics, Michael E. Cafferky

Faculty Works

This paper offers the reader ways for the business practitioner to participate in Christian apologetics. Apologetics is defined. The purpose and tasks of apologetics is described. A case is made for the importance of Christian apologetics. Several tactics are introduced that offer potential for the Christian apologist. A matrix describes the potential opportunities to develop Christian apologetics for the context of business and economics. A discussion follows regarding the implications for business scholars and Christian business school curriculum at all levels.

The Importance Of Starting A For-Profit Business As Mission To Advance God’S Kingdom, Hannah M. Mitchell

Senior Honors Theses

All Christians have a duty to advance the Kingdom of God according to Matthew 28:16-20, which tells Christians to, “go and make disciples of all nations” (New International Version). The gospel has not yet reached many areas of the world that Christians could influence if they started a Business as Mission (BAM). A BAM start-up would provide jobs to the surrounding communities and aid in improving the economy. Assisting others by providing jobs and meeting their physical, spiritual, social, and economic needs will empower individuals and allow communities to flourish. Even non-Christians find helping others important, which is seen through …

Mercy And Business: A Partnership For Catholic University Business Students, Arlene J. Nicholas

Faculty and Staff - Articles & Papers

A university mission that reflects mercy and the Catholic Intellectual Tradition can be integrated into business courses. Critical to this integration is the willingness of students to embrace concepts such as fairness and mercy, as part of their lives beyond academia; that caring for others is inclusive in business and private life. Some examples in management courses include; the protection from harassment or disenfranchisement of any ethnic, economic or lifestyle differences; fairness of applications, interviews and testing, and opportunities for training and promotions. In all business courses, the understanding of cultural dimensions and respect for others are emphasized.

The Arc And Architecture Of Private Enforcement Regimes In The United States And Europe: A View Across The Atlantic, Jason Rathod, Sandeep Veheesan

The University of New Hampshire Law Review

The United States and Europe have traditionally taken very different approaches to the regulation of harmful conduct. Previously, European nations relied almost entirely on the public enforcement of laws, whereas the United States relied on a mix of public and private actors. In the United States, private rights of action have played a central role deterring illegal conduct—and, in fact, provided greater deterrence than public enforcers in some areas of law. They have also allowed injured parties to obtain compensation. Despite their very different histories, the private enforcement systems in the United States and Europe are showing signs of convergence …

College Of Business Dean's Advisory Council On Diversity & Inclusion, Marjorie Williams

Honors Projects

Dean’s Advisory Council on Diversity and Inclusion (DACODI) is compromised of students, faculty, and staff who work together to ensure that the College of Business Administration (CBA) at Bowling Green State University (BGSU) is using best practices for a culture of diversity and inclusion. DACODI creates and evaluates the CBA’s strategic goals and missions related to diversity and inclusion to achieve the best possible business outcomes for students, faculty, staff, and alumni of the CBA.

DACODI was inspired by research done by Catalyst on the better business outcomes produced by gender diverse businesses. To leverage the gender, ethnic, and age …

Editor’S Perspective: Saturating Minds And Hearts With Scripture, Michael E. Cafferky

Faculty Works

This article summarizes the contribution that the Journal of Biblical Integration in Business makes to Christian business scholarship. It explores the idea of faith integration in business.

A Comparison Of Water Conservation Methods Within The Supply Chain, Spencer Bryant

Honors Projects

In a world where resources are becoming more and scarcer, water is one resource that companies need in order to stay functional. This purpose of this paper is to look at a variety of business sectors and see how they use water conservational methods within their supply chain in order to save on water. From the sectors observed, there were three main areas of focus in terms of water sustainability: reduce, reuse, and replenish. While the companies looked at were in two of the three areas stated, no company had water sustainability initiatives in place in all three areas. This …

Let's Make A Deal! Business Succession Planning, John M. Olivieri, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

An Assessment Of Affirmative Action In Business, Jordan A. Kennedy

Honors Scholar Theses

Affirmative action has become an inevitable aspect of the employment hiring process. It has been put into place to assist in eradicating the institutionalized discrimination that inherently exists in such practices. On the surface, affirmative action may appear to be something that is beneficial to both the hiring institution and the individual; it seems to be a win-win situation because the business is creating a more diverse workplace and the individual is getting a job that they desired. However, the way that affirmative action is practiced may prevent its overall effectiveness. For example, there are several fundamental flaws with this …

Legal And Ethical Environment Of Business, Susan Willey, Zoe Salloom

Business Administration, Management, and Economics Grants Collections

This Grants Collection uses the grant-supported open course Legal and Ethical Environment of Business from Georgia State University:

http://oer.galileo.usg.edu/business-ancillary/2

This Grants Collection for Legal and Ethical Environment of Business was created under a Round Two ALG Textbook Transformation Grant.

Affordable Learning Georgia Grants Collections are intended to provide faculty with the frameworks to quickly implement or revise the same materials as a Textbook Transformation Grants team, along with the aims and lessons learned from project teams during the implementation process.

Documents are in .pdf format, with a separate .docx (Word) version available for download. Each collection contains the following …

A Concept-Sensitive Managerial Analysis With Law: Applying A Business Concept To A Legal Rule To Identify The Domain Of Business Situations, James E. Holloway

William & Mary Business Law Review

The traditional fact-sensitive managerial analysis with law analyzes business situations to identify legal issues and applies legal rules to facts to make judicial decisions. The fact-sensitive managerial analysis takes decades to identify a family of business situations and lacks the analytical capacity to use business knowledge (concepts) and analytical methods to identify business situations. Alternatively, a concept-sensitive managerial analysis with law increases factual sensitivity by applying a business concept to a legal rule to shorten the duration of identifying an extensive family of business situations. All situations are not useful or effective when making business decisions or managing a business. …

Transnational Governance Interactions: A Critical Review Of The Legal Literature, Stepan Wood

Transnational Business Governance Interactions Working Papers

Overlaps and interactions among diverse legal rules, actors and orders have long preoccupied legal scholars. This preoccupation has intensified in recent years as transnational efforts to regulate business have proliferated. This proliferation has led to increasingly frequent and intense interactions among transnational regulatory actors and programs. These transnational business governance interactions (TBGI) are the subject of an emerging interdisciplinary research agenda. This paper situates the TBGI research agenda in the broader field of transnational legal theory by presenting a critical review of the ways in which legal scholars have addressed the phenomenon of governance interactions. Legal scholars frequently recognize the …

Best Biblical Career Advice From Joseph, Bruce D. Baker

SPU Works

The biblical character whose story best illustrates what we might think of today as a “career” is Joseph. His story fills roughly nine chapters in Genesis (37 – 45), a very large portion of the history of the patriarchs. Joseph’s path is an epic story of rising from the bottom to the top. In terms of vision, management and public service, he must be considered a standout success. But is this an example of “career”? It depends what you mean by “career.” Although the Bible does not offer much by way of prescriptive career advice, we can glean practical wisdom …

Boon Or Bane: Business And The Anti-Cybercrime Law, Atty. James Keith C. Heffron

Center for Business Research and Development

“The Internet is the first thing that humanity has built that humanity doesn't understand, the largest experiment in anarchy that we have ever had.” – Eric Schmidt, Executive Chairman, Google.

The Business Ethics Curriculum: An Exploration Of External And Internal Influences, Academic Plan Elements, And Other Environmental Variables Comprising The Undergraduate Business Ethics Curriculum In Aacsb-Accredited Schools Of Business, Gerald Lee Plumlee

Theses and Dissertations

The purpose of this study was to examine the current undergraduate business ethics curriculum in AACSB-accredited business schools in the U.S. to determine what external and internal influences affected the curriculum, what academic plan elements and other environmental variables comprised the current business ethics curriculum, and what differences existed among the business ethics curriculum in programs based on institutional control, size, or approach to including business ethics in the undergraduate curriculum. A literature review in the areas of curriculum and curriculum design guided the conceptual framework for the study. A web-based survey was designed to collect quantitative and qualitative data …

The Impact Of Corruption On Firm Tax Compliance In Transition Economies: Whom Do You Trust?, Anna Alon, Amy M. Hageman

Faculty Publications

Tax compliance is an important issue for governments and the public alike. To meet public needs and fund public mandates, firms around the world are expected to comply with tax laws. Factors that are related to organizational (firm) tax compliance have not been sufficiently examined in the literature. Due to the increasing global influence of transition economies, factors associated with firm tax compliance in transition economies are particularly of interest. Based on a sample of over 5,000 firms from 22 former Soviet Bloc transition economies, we find that higher levels of corruption and higher levels of particularized trust (reliance on …

Understanding The Relationship Between Entrepreneurship Education, Experiential Learning And Business Ethics, Kathleen Farrell, Thomas Cooney, Christina Benson, Gary Palin

Conference papers

Recent cognitive research in entrepreneurship describes the entrepreneur as a ‘motivated tactician’, who can be characterized as a “fully engaged thinker who has multiple cognitive strategies available” (Haynie et al., 2010: p18), and the ability to shift and choose rapidly from among them based on specific goals, motives, needs and circumstances, leading to the ability to act (or not) in response to perceived entrepreneurial opportunities. The Association for Experiential Education broadly defines experiential education as: “a philosophy and methodology in which educators purposefully engage with learners in direct experience and focused reflection in order to increase knowledge, develop skills and …

Accounting For Goodwill Pre&Post Sfas 142 And The Implications For Earnings Management, Liang Jian Wu

Honors Scholar Theses

This thesis explores how impairment charges driven by management assessment have led to the possibility of earnings management under the SFAS 142 standard. The goal of carrying out this research is to help the user understand the implications behind allowing management to judge impairment charges (US GAAP) versus pre SFAS 142 when intangibles such as a goodwill were amortized (currently IFRS).

How has SFAS 142 opened the door for earnings management? If there is evidence to prove this assumption, then what factors drive management's impairment decisions. This information is pertinent to investors when analyzing a potential investment as goodwill can …

"The End Of The Beginning?": A Comprehensive Look At The U.N.'S Business And Human Rights Agenda From A Bystander Perspective, Jena Martin Amerson

Fordham Journal of Corporate & Financial Law

With the endorsement of the Guiding Principles regarding the issue of business and human rights, an important chapter has come to a close. Beginning with the then U.N. Secretary-General’s “global compact” speech in 1999, the international legal framework for business and human rights has undergone tremendous change and progress. Yet, for all these developments, there has been no exhaustive examination in the legal academy of all of these events; certainly there is no one piece that discusses or analyzes all the major instruments that have been proposed and endorsed by the U.N. on the subject of business and its relationship …

The Unjustified Subsidy: Sovereign Wealth Funds The Foreign Sovereign Tax Exemption, Jennifer Bird-Pollan

Fordham Journal of Corporate & Financial Law

The taxation of Sovereign Wealth Funds in the United States is outmoded and due for reconsideration. Offering a tax exemption to the billion dollar investment funds owned by foreign governments is both unfair and ineffective. Founded in the principles of sovereign immunity, the foreign sovereign tax exemption, codified in I.R.C. § 892, fails to satisfy the Congressional goals that motivated its creation. This Article explains the current taxation of foreign sovereigns and, by extension, Sovereign Wealth Funds. It then illustrates that the current exemption is simultaneously too broad, providing a tax exemption for activities that are clearly nongovernmental activities, and …