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Articles 1351 - 1380 of 3305

Full-Text Articles in Business Law, Public Responsibility, and Ethics

A Meticulous Food Safety Plan Today Avoids Handcuffs Tomorrow, Kim Bousquet Dec 2018

A Meticulous Food Safety Plan Today Avoids Handcuffs Tomorrow, Kim Bousquet

Journal of Food Law & Policy

In August 2010, thousands of people across the United States were poisoned by eating eggs unknowingly tainted with Salmonella enteritidis bacteria. Following a lengthy investigation, the owners of the facility where the outbreak began were sentenced to three months in prison. This is not a one-off case; poor food safety practices are responsible for several outbreaks and often end in incarceration. Filthy hen houses, diseased fruit storage, and negligent food processing may be the last thing we want to imagine, but these practices have much to teach today's food producers. This article first examines how poor food production practices can …


“I’Ll Know It When I See It”: Defending The Consumer Financial Protection Bureau’S Approach Of Interpreting The Scope Of Unfair, Deceptive, Or Abusive Acts Or Practices (“Udapp”) Through Enforcement Actions, Stephen J. Canzona Dec 2018

“I’Ll Know It When I See It”: Defending The Consumer Financial Protection Bureau’S Approach Of Interpreting The Scope Of Unfair, Deceptive, Or Abusive Acts Or Practices (“Udapp”) Through Enforcement Actions, Stephen J. Canzona

Journal of Legislation

No abstract provided.


Are Accounting Firms Breaching The Age Discrimination Act With The Inclusion Of Mandatory Retirement Provisions, Emily Haggard Dec 2018

Are Accounting Firms Breaching The Age Discrimination Act With The Inclusion Of Mandatory Retirement Provisions, Emily Haggard

Marketing Undergraduate Honors Theses

Age is just a number. This phrase has been murmured time after time in history. From famous movie scenes, song lyrics, pages in books, and wisdom from mothers, everyone has heard this at least once in their lives. Some joke that age only matters in wine and cheese. Some argue that age is all a limitation that the mind gives you. People are taught to never ask a woman how old she is, and as a society we celebrate certain ages such as twenty-one and sixteen, yet shun and deny those such as thirty and fifty. There are rules for …


Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis, Ogudu George Nwoge, Kingsley Imandojemu, Akinlosotu Nathaniel Toyosi Dec 2018

Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis, Ogudu George Nwoge, Kingsley Imandojemu, Akinlosotu Nathaniel Toyosi

Bullion

The study examined the impact of corporate income tax on the performance of the manufacturing sector in Nigeria from 2013 – 2017. The ex-post facto research design was adopted for this study. The population of this study covered all the 23 registered manufacturing firms dealing with consumable foods in Nigeria. The sample of five manufacturing firms, dealing with consumable foods in Nigeria which represent 35% of the quoted manufacturing firms on the Nigerian Stock Exchange (NSE) market was selected for the study. This study made use of the fixed and random effect regression technique. The result showed that company income …


Free Trade And Corporate Social Responsibility: Ethical Dilemmas In Global Economic Development, Sarah Papion Dec 2018

Free Trade And Corporate Social Responsibility: Ethical Dilemmas In Global Economic Development, Sarah Papion

Capstone Projects and Master's Theses

Through the lens of the free-trade-optimist, it is black and white: corporations bring jobs, and jobs equal a happy and healthy economy. A major oversight in this neoliberal Utopian ideology is that corporations are not in the business of building communities, nor do they have an interest in keeping their operations stationary enough to allow economic growth to occur over a span of years. Corporations abandon communities as quickly as they arrive to find their next cheap labor hub. Quite contradictory to the original purpose of free trade, economic growth in Free Trade Zones is not long term or secure. …


Did Hollywood Take Theatre "By Hook Or By Crook?", Catherine S. Wright Dec 2018

Did Hollywood Take Theatre "By Hook Or By Crook?", Catherine S. Wright

Graduate Theses/Dissertations

Hollywood and Theatre have been partners in producing entertainment for over 100 years. The relationship was fruitful for both parties, but Hollywood moguls and playwrights battled over ownership of the work and crafting of its creative nucleus, story and character. Theatre was the dominant entertainment right before the rise of motion pictures. Once Hollywood’s talkies closed the curtain on silent films, playwrights had a high creative worth to movie makers. In the cinema, story and dialogue were essential for its survival and growth. Playwrights were courted by the Hollywood studio heads but were not offered equal partnership as they were …


Transfer Of A Going Concern, Vincent Ooi Dec 2018

Transfer Of A Going Concern, Vincent Ooi

Research Collection Yong Pung How School Of Law

GST transfers of a going concern—overviewThe sale of a business is in substance the sale of a number of assets bundled together. Generally, GST would be charged on the transfer of each asset according to the rules applicable to that asset, i.e. standard-rate, zero-rate or exempt.However, where a business is transferred as a going concern (a “TOGC”), the transaction may be treated as an excluded transaction under the Goods and Services Tax (Excluded Transactions) Order. If so, the trans-action would be treated as neither a supply of goods nor a supply of services and therefore outside the scope of GST. …


Conflicts Of Interest And Law-Firm Structure, Cassandra Burke Robertson Dec 2018

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 …


Stages Of Corporate Sustainability: Integrating The Strong Sustainability Worldview, Nancy E. Landrum Dec 2018

Stages Of Corporate Sustainability: Integrating The Strong Sustainability Worldview, Nancy E. Landrum

School of Environmental Sustainability: Faculty Publications and Other Works

Businesses are increasingly adopting sustainability, yet the environment continues to decline. This research responds to Dyllick and Muff’s assertion that this paradox is caused by a constricted understanding of the meaning of corporate sustainability, lack of inclusion of constructs from related streams of literature, and failure to integrate micro and macro perspectives of sustainability. The current research addresses these concerns through an integration of 22 microand macro-level models of stages of development from literature in corporate sustainability, corporate social responsibility, environmental management, and sustainable development. This integration results in a new unified model of stages of corporate sustainability that broadens …


Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo Dec 2018

Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo

Research Collection School Of Accountancy

Using aninternational sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics.We explore the effects of two country-level institutional characteristics—strength of lega linstitutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when legal institutions in a country are stronger and is more pronounced when capital market pressure is stronger. Finally, we examine …


Onward To Opportunity: A Case For Patient Philanthropy, Supporting Jobs And Careers For Military-Connected Americans, Institute For Veterans And Military Families At Syracuse University Dec 2018

Onward To Opportunity: A Case For Patient Philanthropy, Supporting Jobs And Careers For Military-Connected Americans, Institute For Veterans And Military Families At Syracuse University

Institute for Veterans and Military Families

This paper details an exemplar case of partnership and philanthropic engagement, positioned to fundamentally transform the means and expectations associated with the employment transition experience for veterans. The vehicle for this transformation is an innovative transition initiative called Onward to Opportunity (O2O). The design, development, and evolution of the O2O program has been supported by early investment and prolonged commitment on the part of philanthropic partners—led by the Schultz Family Foundation—alongside close collaboration with JPMorgan Chase & Co. as well as other public sector and employer partners. These partnerships have, in turn, mobilized and empowered otherwise disparate stakeholders to come …


Bh Hasid Llc, Order On Pending Motions And Setting Hearing, Alice D. Bonner Nov 2018

Bh Hasid Llc, Order On Pending Motions And Setting Hearing, Alice D. Bonner

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

No abstract provided.


Robert L. Nix Order Regarding Motion For Substitution Of Party, John J. Goger Nov 2018

Robert L. Nix Order Regarding Motion For Substitution Of Party, John J. Goger

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

No abstract provided.


Gus H. Small Et Al., Order Regarding Expert Discovery Dispute, John J. Goger Nov 2018

Gus H. Small Et Al., Order Regarding Expert Discovery Dispute, John J. Goger

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

No abstract provided.


Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum Nov 2018

Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum

Honors College Theses

This research project was conducted to look into what sort of frauds can be committed to steal unsuspecting investors’ cryptocurrencies. The inspiration for this research came in the form of the fact that millions of dollars are lost to cryptocurrency fraud each day, and many of these frauds are successful due to the public’s naivete towards the dangers of investing in cryptocurrencies. After researching many different cryptocurrency fraud cases, the frauds could be categorized into four major categories. These categories include Ponzi schemes, fake initial coin offering schemes, pump and dump schemes as well as cryptocurrency theft.


Ideological Diversity In Standard Setting, Jivas Chakravarthy Nov 2018

Ideological Diversity In Standard Setting, Jivas Chakravarthy

Accounting Faculty Articles and Research

I explore whether the level of ideological diversity among Financial Accounting Standards Board (FASB) members has declined since the emergence of their conceptual framework. I analyze votes made by FASB members on Statements of Financial Accounting Standards and compare them to comment letters submitted by constituent sponsoring organizations. I demonstrate that, relative to the Pre-CF regime (1973–1986), FASB members’ voting positions in the CF regime (1987–2007) are (i) less like their constituent sponsors and (ii) more like one another. The former result is primarily attributable to differences between FASB members with auditor and preparer backgrounds and those groups’ sponsors. Both …


New Partnering Opportunities For The Nonprofit Sector, Kathleen M. Wilburn, H. Ralph Wilburn Nov 2018

New Partnering Opportunities For The Nonprofit Sector, Kathleen M. Wilburn, H. Ralph Wilburn

Journal of Vincentian Social Action

Consumers are demanding that corporations practice social responsibility. In order to meet this demand and keep their activist stockholders satisfied that they are still focused on profit and dividends, many corporations have established foundations that operate separately from the company. The foundations provide grants to nonprofits that can help the corporations fulfill their social responsibility, but, unlike prior philanthropic programs, these grants are based on developing partnerships with nonprofits that share the corporations’ social mission. There is also a group of smaller companies that nonprofits can partner with, the Benefit Corporation, as well as a new certification called the B …


Divorcing Your Job French Style: An Argument To End At Will Employment In The United States, Vincent Agnello, Nicole Stolowy, Joseph F. Winter Nov 2018

Divorcing Your Job French Style: An Argument To End At Will Employment In The United States, Vincent Agnello, Nicole Stolowy, Joseph F. Winter

Journal of Vincentian Social Action

The United States and France are at opposite ends of the spectrum in protecting employees from employment termination. France has developed an elaborate regulatory and judicial scheme to protect workers, while the U.S. still allows workers to be in an at will relationship with their employers. In France employment is deemed to be permanent. In the U.S., workers are employed at the whim of their employer. In a major shift of policy, France adopted legislation allowing parties to enter into voluntary employment separation agreements. To protect against abuse, all settlement agreements are subject to court review for approval of the …


Tara Scott Et Al., Order On Plaintiffs' Motion To Dismiss Counterclaims, Elizabeth E. Long Nov 2018

Tara Scott Et Al., Order On Plaintiffs' Motion To Dismiss Counterclaims, Elizabeth E. Long

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

No abstract provided.


Using Social Media To Assess The Consumer Nutrition Environment: Comparing Yelp Reviews With A Direct Observation Audit Instrument For Grocery Stores, Ying Shen, Philippa Clarke, Iris N. Gomez-Lopez, Alex B. Hill, Daniel M. Romero, Robert Goodspeed, Veronica J. Berrocal, Vg Vinod Vydiswaran, Tiffany C. Veinot Nov 2018

Using Social Media To Assess The Consumer Nutrition Environment: Comparing Yelp Reviews With A Direct Observation Audit Instrument For Grocery Stores, Ying Shen, Philippa Clarke, Iris N. Gomez-Lopez, Alex B. Hill, Daniel M. Romero, Robert Goodspeed, Veronica J. Berrocal, Vg Vinod Vydiswaran, Tiffany C. Veinot

Urban Studies and Planning Faculty Research Publications

Objective
To examine the feasibility of using social media to assess the consumer nutrition environment by comparing sentiment expressed in Yelp reviews with information obtained from a direct observation audit instrument for grocery stores.

Design
Trained raters used the Nutrition Environment Measures Survey in Stores (NEMS-S) in 100 grocery stores from July 2015 to March 2016. Yelp reviews were available for sixty-nine of these stores and were retrieved in February 2017 using the Yelp Application Program Interface. A sentiment analysis was conducted to quantify the perceptions of the consumer nutrition environment in the review text. Pearson correlation coefficients (ρ) were …


The Impact Of Terrorism On Consumer Sentiment: Evidence From Twitter Data, Kyla Scanlon Nov 2018

The Impact Of Terrorism On Consumer Sentiment: Evidence From Twitter Data, Kyla Scanlon

Posters-at-the-Capitol

This paper investigates the effects that 12 different terrorist attacks had on consumer sentiment, using data scraped from Twitter to determine a broad based emotional stance. This was inspired by my previous research that worked to determine the impact that terrorism had on the stock market. The goal of this research is to determine a more qualitative impact of terrorist attacks. I utilized Rapid Miner for data processing, and the Global Terrorism Database as my data source. The project began by examining the rise and fall of keywords and hashtags through sentiment analysis to measure reaction over time. The text …


John Souza Et Al., Order On Plaintiffs' Second Motion To Compel And Motion For Sanctions, Elizabeth E. Long Nov 2018

John Souza Et Al., Order On Plaintiffs' Second Motion To Compel And Motion For Sanctions, Elizabeth E. Long

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

No abstract provided.


Ruby Tuesday, Inc., Consent Protective Order And Clawback Order, John J. Goger Nov 2018

Ruby Tuesday, Inc., Consent Protective Order And Clawback Order, John J. Goger

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

No abstract provided.


Does Persistence Explain Esg Disclosure Decisions?, Garret A. Mcbrayer Nov 2018

Does Persistence Explain Esg Disclosure Decisions?, Garret A. Mcbrayer

Marketing Faculty Publications and Presentations

Advocates of an increased focus on environmental, social, and governance (ESG) initiatives have argued that increased ESG disclosure is a necessary first step. Given the limited regulatory requirements on ESG disclosure, manager preferences serve as a primary determinant of ESG transparency. Using data on ESG disclosure from Bloomberg, I examine the extent to which disclosure persistence on the behalf of firm management, as proxied by managerial tenure, affects firms’ ESG disclosure strategies. Overall, I find that ESG disclosure quality and ESG disclosure variability are reduced as management tenure increases. Further, I find that the replacement of a firm’s CEO interrupts …


Unravelling Civil Conspiracy, Pey Woan Lee Nov 2018

Unravelling Civil Conspiracy, Pey Woan Lee

Research Collection Yong Pung How School Of Law

This article seeks to understand civil conspiracy through the lens of its historical rationale. It identifies that purpose to be the protection of public interests as the tort was originally fashioned as an extension of criminal conspiracy to counter serious social ills. For lawful means conspiracy, this rationale is exemplified by the requirement for improper or illegitimate motive whilst “unlawful means” serves the same function in the context of unlawful means conspiracy. Counter-intuitively, understanding the tort in this way provides a means of restricting the tort and reigning in its “revolutionary” tendencies. Recognising the tort’s policy-based foundation would, it is …


Omar Abdel-Aleem Et Al., Order Granting Motion To Disqualify, Melvin Westmoreland Oct 2018

Omar Abdel-Aleem Et Al., Order Granting Motion To Disqualify, Melvin Westmoreland

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

No abstract provided.


Suntrust Banks, Inc. Et Al., Order On Movant Insurers' Motions Related To Suntrust's Bad Faith Claim (Count Ix), John J. Goger Oct 2018

Suntrust Banks, Inc. Et Al., Order On Movant Insurers' Motions Related To Suntrust's Bad Faith Claim (Count Ix), John J. Goger

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

No abstract provided.


Not So "Clean Diesel"-- How Germany's Protection Of Industry Risks The Health Of Its Citizens, Thomas White Oct 2018

Not So "Clean Diesel"-- How Germany's Protection Of Industry Risks The Health Of Its Citizens, Thomas White

William & Mary Environmental Law and Policy Review

“Clean Diesel.” This was the tagline of a significant advertising campaign that Volkswagen (“VW”) debuted in 2008. These advertisements attempted to counter the notion that diesel engines are dirty and polluted the air. It featured older women in Volkswagens discussing tales of what they knew about diesel engines (a play off the phrase “old wives tales”). At the time of airing, few could have predicted what was to come for VW and their eventual diesel engine scandal, the fallout of which is still ongoing at the time of writing this Note. As this Note will show, the myth of the …


Equitrade International, Inc Order Granting Motion To Compel, John J. Goger Oct 2018

Equitrade International, Inc Order Granting Motion To Compel, John J. Goger

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

No abstract provided.


Cambridge Winerton, Llc Order On Pending Motions, Alice D. Bonner Oct 2018

Cambridge Winerton, Llc Order On Pending Motions, Alice D. Bonner

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

No abstract provided.