Business Law, Public Responsibility, and Ethics Commons^™

An Analysis Of Fraud Prevention And Detection In Not-For-Profit Organizations In The State Of South Carolina, Mary Gibson

Doctoral Dissertations and Projects

This study analyzed fraud detection and prevention techniques and analyzed if there was a relationship between the techniques and the detection of fraud. The combined techniques were fraud risk assessment, fraud risk register, code of conduct, fraud assessment training, whistle-blower policy, fraud control plan, fraud control policy, and internal control review. Nonprofits are vulnerable to fraud and costly for the organizations that rely heavily on donations to provide needed services or goods to a community. Through analyzing 109 nonprofits surveyed in South Carolina, the researcher found 59 reported fraud occurrences and 86 percent were using fraud detection and prevention techniques. …

Corporate Governance Roles Of Information Quality And Corporate Takeovers, Jing Li, Lin Nan, Ran Zhao

Accounting Faculty Articles and Research

We examine the corporate governance roles of information quality and the takeover market with asymmetric information regarding the value of the target firm. Increasing information quality improves the takeover efficiency however, a highly efficient takeover market also discourages the manager from exerting effort. We find that perfect information quality is not optimal for either current shareholders’ expected payoff maximization or expected firm value maximization. Furthermore, current shareholders prefer a lower level of information quality than the level that maximizes expected firm value, because of a misalignment between current shareholders’ value and total firm value. We also analyze the impact of …

When Making Money Is More Important Than Saving Lives: Revisiting The Ford Pinto Case, Stuart Strother

Journal of International & Interdisciplinary Business Research (2014-2019)

Despite a long tradition of ethics training in business colleges, managers commonly make unethical business decisions. This paper reports a five-year study of ethical decision making of business students (n = 192). In an undergraduate microeconomics course, students were presented with financial data from the infamous Ford Pinto case where defective engineering, coupled with unethical management behavior, resulted in a number of fiery fatalities. Facing the decision to repair the cars or pay the estimated costs of lost wrongful death lawsuits, 56.8% of students chose to pay for the deaths. This paper describes the classroom experiment and uses logistic …

Do Bakers Have To Bake Cakes For Same-Sex Weddings?, Donald Roth

Faculty Work Comprehensive List

"As to the underlying issue of whether wedding cakes are something that the government can compel a baker to bake for same-sex couples, well, the jury is still out."

Posting about a recent ruling from the Supreme Court regarding free expression vs. public accommodation from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

https://inallthings.org/do-bakers-have-to-bake-cakes-for-same-sex-weddings/

Next Generation Protocol: Innovating A Resilient Future, Andrew Steven Rudnick, Jamie Cannady, Joe Decesaro, Juan A. Ortiz Salazar

Materials Engineering

Conventional practices do not account for product life beyond end-of-sale – these practices are not sustainable. We have developed an end-of-life protocol that includes a metric that we call the Recovery Rating. The objectives of this Next Generation Protocol, beyond supporting the United Nations’ Sustainable Development Goals, are to encourage the production of goods designed for recovery and to promote the collaboration between consumers, the public, and the private sector to recover goods at their end-of-life. The Recovery Rating that we propose evaluates and quantifies recovery potential of products. The Recovery Rating, which is normed against embodied energy from the …

Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair

St. Mary's Law Journal

Abstract forthcoming

Managing The Risks Of Corporate Fraud: The Evidence From Hong Kong And Singapore, Wai Yee Wan, Christopher C. H. Chen, Chongwu Xia, Say Goo

Research Collection Yong Pung How School Of Law

Since the Asian financialcrisis of 1997, Hong Kong and Singapore have implemented reforms that promote independenceand monitoring competency of the boards of directors of their listed companies.However, with the advent of the financial crisis of 2007/2008, a wave of fraudcases prompts the question as to the effectiveness of these reforms. Analysing asample of 62 listed companies which are found to have committed fraud between2007 and 2014, and comparing against a matched sample of no-fraud companies, wefind that the fraud companies tend to either combine the roles of chairman andchief executive officer (or they are close family members) and have fewer …

An Exploration Of Internal Controls And Their Impact On Employee Fraud In Small Businesses, Kent Lachney

Doctoral Dissertations and Projects

The purpose of this qualitative study was to gain greater understanding of the current practices of the internal control systems of small businesses and to explore the effectiveness of their systems in comparison with anti-fraud activities recommended by forensic accountants. The researcher selected five small businesses that were members of the Central Louisiana Regional Chamber of Commerce and had fewer than 100 employees. The researcher interviewed the owners and/or managers of the businesses, reviewed and analyzed company documentation, interpreted data, made observations, and offered recommendations. The researcher asked each participant to respond to questions related to the five elements of …

Partner-Centered Evaluation Capacity Building: Findings From A Corporate Social Impact Initiative, Lisa Frantzen, Julie Solomon, Laura Hollod

The Foundation Review

Funders can play a proactive role in helping to fill the gap between funders’ expectations and nonprofits’ ability to evaluate grant results. Using a partner-centered design, Johnson & Johnson piloted an evaluation capacity-building initiative that supported eight grantees in strengthening their ability to measure and use findings concerning health-related outcomes, by focusing on key evaluation challenges identified by the grantees.

Grantees’ approaches to capacity building naturally grouped around the areas of evaluation- framework development, data-systems strengthening, and staff training. Through individualized projects, grantees increased their ability to both do and use evaluation.

This article describes the design, implementation, and results …

The Wall Street Gap: A Theoretical Analysis Of Company Valuation Discrepancy, Peter Twomey

Undergraduate Economic Review

Examination of prior research suggests that affiliated sell-side analysts are subject to conflicts of interest that cause them to issue optimistically biased stock recommendations for investment banking clients. Using a sample of public technology companies, I find that analysts have a theoretical discrepancy of up to 26% when valuing companies using a discounted cash flow model, and a 19-22% theoretical discrepancy when using comparable company analysis. I showcase how conventional valuation methodologies can allow sell-side analysts significant leeway that can be used to further unethical agendas and draw conclusions around the usefulness of regulatory intervention in the financial services industry.

Regulatory Repercussions In Finance, Jennifer L. Brodmann

LSU New Orleans Theses and Dissertations

This dissertation examines the impact of regulation and public policies on firm performance. Chapter 1, entitled “Political Contributions, Insider Trading, and CEO Compensation”, determines why CEOs from politically-connected firms receive higher pay compared to their non-politically connected peers. We investigate whether insider trading can explain high CEO pay. Using hand-collected firm-level lobbying data, we examine whether politically-connected CEOs engage in insider trading after sponsored bills are introduced and passed in the U.S. legislative bodies. Our results show that politically-connected CEOs commit insider trading, which yields higher compensation packages. In addition, we also find that lobbying benefits firm performance. Politically-connected firms …

Developing A Framework To Identify Local Business And Government Vulnerability To Sea-Level Rise: A Case Study Of Coastal Virginia, Sarah L. Stafford, Alexander D. Renaud

May 11, 2018: Adaptation Policy

In this paper we develop methods for identifying local business and government vulnerabilities to sea-level rise and the natural hazards associated with it. Unlike the fairly large literature on measuring social vulnerability to natural hazards, there are very few papers that discuss methods for measuring local business or local government vulnerability even though businesses and governments are also differentially affected natural hazards. Our goal is to create measures that are easily replicable using readily available data and that are easy to explain to local planners, policy makers, and citizens. We implement our measures of local business and government vulnerability for …

Omar Abdel-Aleem Et Al., Order On Defendants’ Motion To Compel Discovery, Melvin K. Westmoreland

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

No abstract provided.

A Cross-Cultural Examination Of The Effect Of Employer Support On Employee Productivity, Shawn Tuman, Haley Lipton

Senior Honors Projects, 2010-2019

The purpose of this creative, collaborative, capstone project is to conduct a cross-cultural examination of the effect of employer support on employee productivity by compiling, examining, and synthesizing conclusions from existing research. In a world of growing globalization and technological innovation, the speed of productivity is often the cornerstone that differentiates successful businesses from unsuccessful businesses, providing a competitive advantage to the quick while the others fall behind. Often this increased level of efficiency comes at a cost beyond the price of the product and the salary of employees, a deeper, psychological cost. By reviewing research focused in the United …

Corporate Governance A Comparative Analysis In India And The Us, Pallak Bhandari

Honors Projects in Accounting

My senior capstone project focuses on the importance of transparency and monitoring within corporate governance, especially in India and the US. To understand corporate governance, I studied the different theories and models of corporate governance as well as sustainability reporting. This research discusses the legal and regulatory environment within India and the US, and through a comprehensive study of the regulatory bodies within the two countries, I determined the best practices of corporate governance. I conducted a comparative analysis across India and the US with focus on 13 elements: insider trading, disclosure and certification of financial statements, remuneration disclosure, code …

The United Nations Global Compact In México: Evaluation Of Corporate Social Responsibility Reporting, Magaly Preciado

Sustainability and Social Justice

The United Nations Global Compact (UNGC) is the world’s largest corporate responsibility platform. It is based on Ten Principles related to Human Rights, Labor Standards, Environment, and Anticorruption commitments that companies can voluntarily adhere to. The UNGC has been celebrated for bridging the Sustainable Development Goals to the private sector and for promoting Corporate Social Responsibility (CSR) among businesses. It has also been criticized for its lack of supervision and enforcement mechanisms. The signatories of the Compact are required to submit an annual report to the UN (Communication on Progress) but this is not evaluated in any form.

In México, …

Win In India: An Analysis Of Market Entry Strategy Into India’S Food And Beverage Industry, Grayson Greer

Finance Undergraduate Honors Theses

The purpose of this thesis is to examine four different modes of entry when selecting a market entry strategy in an emerging market and learn how to succeed in the world’s largest growing market, India. The introduction chapter discusses the development of international business and why companies choose to expand internationally, honing in on market entry selection in emerging markets. Market entry strategy is broken down into two primary components: county or market selection and mode of entry. Chapter two introduces India as the emerging superpower of the 21st century and conducts both a PESTEL and Porters Five Forces analysis …

Oral History Conversation With Mark Berger, Jack Turner

Philosophy 332: Business Ethics

No abstract provided.

Frankenstem? Technology Ethics In Silicon Valley: Student Poster Session Program, San Jose State University, Department Of English And Comparative Literature

Frankenstein @ 200: Student Posters

Program of student posters presented as part of “Deep Humanities,” One-Day Symposium: FrankenSTEM? Technology Ethics in Silicon Valley, organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University on May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University.

The Internal Effects Of Corporate Social Responsibility On Firm Performance, Lindsay Harris

Senior Honors Theses

The purpose of this thesis is to identify the internal effects of corporate social responsibility on firm performance. It also examines the definition of corporate social responsibility and two varying theories about the topic. This thesis explores the human resource, quality and financial aspects of firm performance and how those aspects of a company are affected by adopting significant corporate social responsibility programs. This research seeks to answer the claim that corporate social responsibility programs do not have a positive effect on the actual performance of an organization. It will examine the effect of CSR on employee attitudes, moral and …

China's Anti-Corruption Crackdown And The Foreign Corrupt Practices Act, Daniel C.K. Chow

Texas A&M Law Review

China’s highly publicized crackdown on corruption may affect the type and number of cases in China that arise under the Foreign Corrupt Practices Act (“FCPA”), but it should not be assumed that the crackdown will necessarily lead to fewer FCPA prosecutions. Although there is some overlap of the goals of China’s corruption crackdown and the goals of the FCPA, China’s crackdown also serves important goals of the ruling Communist Party. The main goal of the current crackdown is to reinforce the Party’s power by targeting enemies and rivals of the current leadership. The crackdown is not aimed at prohibiting bribes …

Ponzi Schemes And The Awareness Of South Carolina Students To Financial Fraud, John Michael Williams, Sara Strauch, Drew Duncan

Senior Theses

Ponzi schemes have continued to grow since the 1920s when Charles Ponzi conducted the first successful Ponzi scheme. Since then, technology has advanced which can help fraudulent investors obtain money easier, but legislation has also improved in order to try to find these investors and stop them before they take large amounts of money from innocent individuals. Since Ponzi schemes have been around for almost 100 years now, there is a lot of research available to explain to investors what Ponzi schemes are and how to spot one before you invest in it. However, even though all of this research …

Frankenstem? Technology Ethics In Silicon Valley (Flyer With Text, Version 1), San Jose State University, Department Of English And Comparative Literature

Promotional Materials

“Deep Humanities,” One-Day Symposium, Organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University.

May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University

Frankenstem? Technology Ethics In Silicon Valley (Flyer With Text, Version 2), San Jose State University, Department Of English And Comparative Literature

Promotional Materials

“Deep Humanities,” One-Day Symposium, Organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University

May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University

Frankenstem? Technology Ethics In Silicon Valley (Flyer With Image Only), San Jose State University, Department Of English And Comparative Literature

Promotional Materials

“Deep Humanities,” One-Day Symposium, Organized by Dr. Revathi Krishnaswamy & Dr. Katherine D. Harris, Department of English and Comparative Literature, San Jose State University

May 1, 2018, 10-4pm, Room 225, King Library, San Jose State University

#Readyforrio: How A Revised Rule 40 Impacted Sponsorship At The 2016 Summer Olympics, Anthony Carson

Senior Theses

When planning and executing the Olympic Games, a premier event in modern sport, the International Olympic Committee (IOC) relies heavily on sponsorship revenue from their official sponsors. “Worldwide Olympic Partners,” the top 11 sponsors of the 2016 Olympics, had exclusive rights during the Olympic cycle from 2013-2016.

With the purchase of these expensive sponsorship deals, brands are looking to capitalize on the “glow” of the Olympics, and use excusive Olympic intellectual property to make ties from their brand to the Games. In order to make these sponsorship deals more valuable, the IOC has historically provided official partners with added exclusivity …

Speech Excerpts: Demanding Corporate Responsibility

Saffy Collection - All Textual Materials

Excerpt from speeches by Governor Bill Clinton regarding his position on the responsibilities of corporate America to their workers and the country. No date given.

The Housing Authority Of The City Of Atlanta, Georgia, Order On Pending Motions, Alice D. Bonner

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

No abstract provided.

Asarco Llc V. Atlantic Richfield Company, Ryan L. Hickey

Public Land & Resources Law Review

The Comprehensive Environmental Response, Compensation, and Liabiltiy Act, commonly known as CERCLA, facilitates cleanup of hazardous waste sites and those contaminated by other harmful substances by empowering the Environmental Protection Agency to identify responsible parties and require them to undertake or fund remediation. Because pollution sometimes occurrs over long periods of time by multiple parties, CERCLA also enables polluters to seek financial contribution from other contaminators of a particular site. The Ninth Circuit clarified the particuar circumstances under which contribution actions may arise in Asarco LLC v. Atlantic Richfield Co., holding non-CERCLA settlements may give rise to CERCLA contribution …

How To Be The Perfect Asian Wife!, Sophia Hill

Art and Art History Honors Projects

“How to be the Perfect Asian Wife” critiques exploitative power systems that assault female bodies of color in intersectional ways. This work explores strategies of healing and resistance through inserting one’s own narrative of flourishing rather than surviving, while reflecting violent realities. Three large drawings mimic pervasive advertisement language and presentation reflecting the oppressive strategies used to contain women of color. Created with charcoal, watercolor, and ink, these 'advertisements' contrast with an interactive rice bag filled with comics of my everyday experiences. These documentations compel viewers to reflect on their own participation in systems of power.