Business Law, Public Responsibility, and Ethics Commons^™

Gap, Inc. : A Strategic Audit Of Gap, Inc. Company, Amber Hanson, Ike Mcley, Sophie Thomas, Avery Plessel, Kira Pavlik

Honors Program: Senior Projects (Public)

The following paper is a comprehensive overview of the company Gap, Inc., a leading global retailer with a diverse brand portfolio that includes Gap, Old Navy, Banana Republic, and Athleta. They compete in the Family Clothing Industry through their operation of over 3,352 brick-and-mortar stores along with offering their digital shopping platform to align with changing consumer preferences. Gap, Inc. plans to maintain financial rigor, reinvigorating its brands, and strengthening its platform. Their strengths are found in their expanding e-commerce segment and their strong commitment to sustainability. Through a broad differentiation strategy, Gap, Inc. targets a diverse consumer demographic across …

Mda Services: Get Help To Take The Pain Out Of Regulatory Compliance, Reva Darling

The Journal of the Michigan Dental Association

This article from MDA Services highlights the challenges dentists face with regulatory compliance and the MDA's efforts to endorse companies that offer solutions. It emphasizes that MDA-endorsed companies, such as Eagle Associates, provide HIPAA compliance systems, OSHA safety programs, and OIG compliance programs with policy manuals, training, and ongoing support. The article also discusses HIPAA-compliant email solutions offered by iCoreConnect (iCoreExchange) and electronic prescribing software (iCoreRx) that integrates with MAPS, both available to MDA members at discounted rates.

A Strategic Audit: Eli Lilly & Company, Natalie Karrels, Ethan Heinemann, Jonathan Patton, Meg Williams

Honors Program: Senior Projects (Public)

This strategic audit assesses the external and internal forces impacting Eli Lilly & Company’s strategic decision-making strategies. All information has been gathered from industry reports and company reports, including reports for investors, analyst calls, financial statements, and news reports. The report highlights the quantitative, qualitative, performance, strategy, and leadership decisions that have allowed Eli Lilly & Company to succeed for the past 150 years.

Shareholder Satisfaction Or Societal Benefit? Coalition Support And Goal Prioritization, Man Zhang, Helen Hu, Toru Yoshikawa

Research Collection Lee Kong Chian School Of Business

Research on the behavioral theory of the firm has established that the profitability goal triggers various firm actions, but it has yet to thoroughly explore which other goals may gain prominence in directing firm resources if the profitability goal has been achieved. We identify shareholder satisfaction and societal benefit as two additional organizational goals and predict that when firms have achieved their profitability aspirations, the financial resources allocated to pursue these goals depend on the dominance of coalitions supporting or opposing them. Drawing on the coalition theory within the behavioral theory of the firm, we theorize that the prioritization and …

Toward A Dynamic View Of Corporate Purpose, Dorothy S. Lund

Faculty Scholarship

Scholars debating the corporation’s role in society generally advance the view that there is only one desirable orientation for corporations and their management. Specifically, proponents of a stakeholder governance model contend that focusing management on a broad set of corporate constituents maximizes overall welfare, while advocates of a shareholder-centric directive counter that prioritizing shareholders creates social welfare by rendering the firm most profitable. This Article offers another view: It suggests that the welfare-maximizing purpose for corporations could change depending on external economic conditions, which both of these positions assume away. Specifically, shareholder primacy is likely to promote welfare in a …

Corporate Governance And Environmental Citizenship In Global Hospitality: A Cross-National Empirical Study, Leonard A. Jackson

Faculty Articles

The hospitality industry’s global reach and resource-intensive operations have placed it under growing scrutiny for environmental impact. This empirical study examines how corporate governance influences corporate environmental citizenship (CEC) among eight major hotel companies across North America, Europe, and Asia from 2020 to 2023. Drawing on agency, stakeholder, institutional, and legitimacy theories, the study hypothesizes that stronger governance—measured by board independence, separation of CEO and Chair roles (non-duality), and ownership concentration—positively relates to environmental performance. A panel dataset of 32 firm-year observations is analyzed using regression models. The results show that higher board independence and greater ownership concentration are associated …

From Doing Business To B-Ready: World Bank’S New Rankings Represent A Rebrand, Not A Revamp, Fernanda G. Nicola, Dhaisy Paredes Guzman

Popular Media

In 2021, the World Bank shut down one of its flagship projects: the Doing Business index, a global ranking system that measured how easy it was to start and run a business in 190 countries. It followed an independent investigation that found World Bank officials had manipulated the rankings to favor powerful countries, including China and Saudi Arabia. The scandal raised serious concerns about the use of global benchmarks to shape development policy. Now, the Bank is trying again. In October 2024, it launched its newest flagship report, Business Ready. The 2025 spring meeting of the World Bank and its …

Analyzing Northwest Ohio Industries And Utilizing The Shape Program To Increase Sustainable Practices, Abigail Stucker

Honors Projects

The purpose of this project is to dive deeper into the corporate perspective on sustainability and why manufacturing companies should take action on such an important topic. Is there a true balance for businesses between increasing profits and reducing waste? Why should businesses care about being branded as a sustainable company? What efforts do companies need to take to truly be branded as “sustainable?” These are questions that drove the research and development of this project. After looking into these guiding questions, this project develops a program to help monitor and measure the successful sustainability practices that various Northwest Ohio …

The Ethics Of Ai In Wealth Management, Vivian Bivens, Kailey Fischer

Undergraduate Research Conference

This paper examines the ethical implications of AI in wealth management by analyzing regulations from international and national securities bodies and evaluating how firms implement AI responsibly. While current regulations are not perfect, they generally promote ethical AI use, and firms are actively working to reduce biases and enhance data security.

Melissa Benton, Et. Al, V. Lynn Linnane, Et. Al., Order On Pending Motions, Wesley B. Tailor

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

No abstract provided.

The Effects Of Marketing On Societal Health, Carissa G. Holdridge

Selected Honors Theses

In this thesis the significant health impacts which may be caused by the food additives which are allowed in our food are observed. Looking at the links between health issues such as Early Onset Colorectal Cancer and the correlation with the food additive Red 40. As well, looking at the adverse effect of brominated vegetable oil (BVO) and monosodium glutamate (MSG). The regulations on the food additives in the United States and other countries is concerning as it highlights the lack of importance placed on the health of Americans in relation to those of other countries. This thesis argues the …

Analysis Of The Implementation Path Of Zero-Carbon Parks In The Context Of “Carbon Peak And Carbon Neutrality”, Jun Li

Dissertations and Theses Collection (Open Access)

With the introduction of China's "carbon peak and carbon neutrality" construction goals, it has become imperative to promote carbon reduction across all levels of domestic economic activities. As a critical component of economic activities, achieving zero-carbon goals in industrial parks is crucial for achieving the dual carbon objectives. This article focuses on analyzing the implementation pathways for zero-carbon parks, exploring how chemical parks can achieve zero-carbon emissions and their economic feasibility under existing policies and technologies. Through theoretical analysis, model development, and case application, this research provides systematic methodologies and recommendations for constructing zero-carbon parks.
This study confirms through empirical …

Fostering Student Engagement And Initiating Class Discussions Using Vevox, Amanda Dixon

Case studies: Digital Education

Student participation and interaction in class, with lecturers and peers, is paramount to student success (Dahmani et. al., 2024). Academia is experiencing the development of a pattern of behaviour where students do not feel comfortable speaking in in front of peers and academics (Archbell & Coplan, 2022). This pattern of behaviour has a negative impact on the student experience. Legal modules in universities are focused on the theory of law and are delivered in traditional lecture format. The Business Law module in question, is delivered in two business programmes in the Faculty of Business and focuses on the theory of …

Understanding The California Consumer Privacy Act: Empowering Individuals And Businesses, Kelley G. Palladino, Leah Hetherington, Brennan Zentmeyer

SPARK Symposium Presentations

Dive into the world of data privacy with our presentation on the California Consumer Privacy Act (CCPA). This legislation grants Californians unprecedented control over their personal data. We'll explore the key rights it provides, such as the ability to know what data is collected, to request its deletion, and to opt-out of the sale of data --- meaning consumers can direct businesses to stop selling their personal information, protecting their privacy from unwanted commercial use

We'll also discuss the CCPA's impact on businesses. The CCPA applies to for-profit businesses that collect personal data from California residents, do business in California, …

Pedagogical Approaches For Marketing Ethics And Legal Issues, Ellen Raineri, Erin Brennan

AMTP Proceedings 2025

Lapses and violations in marketing ethics and law can result in employee turnover, revenue losses, decreased customer loyalty, criminal prosecution, and civil liability. Although these topics are addressed in some marketing classes, students noted insufficient coverage. Also, inadequate discussion of legal topics can stem from new regulations and faculty lacking legal acumen and experience. To supplement teaching of marketing ethics and law, eight learning activities were developed: marketing ethics audit to identify organizations’ ethical lapses, vulnerabilities, and illegal activities; deceptive marketing campaigns; podcast analysis of marketing and branding legal issues; analysis of photography privacy and property issues within a …

The Impact Of Buy-Now-Pay-Later Use Frequency On Social Media Shopping, Luxury Consumption And Consumer Indebtedness, Neleen S. Leslie-Piper, Toluwani Oloke, Ficawoyi Donou-Adonsou

AMTP Proceedings 2025

This study explores the impact of BNPL usage on social media purchasing, luxury consumption, and debt accumulation. 7,371 respondents participated in this study, and 7,248 reported their BNPL usage. The results indicate that the frequency of BNPL usage is positively related to the use of the buy now button on social media, luxury consumption, and indebtedness. Results indicate that all three dependent variables are significantly predicted by BNPL use. Both direct and indirect effects were observed, indicating BNPL's role in impulsive online consumption and consumer debt accumulation.

These results underscore the need for further study on the topic. Although significant …

Combating Forced Labor In Global Supply Chains Through Modern Technology: A Case Study Of Uyghurs In Xinjiang, Samuel Donohue

Senior Theses

This thesis examines how modern traceability technologies can help combat forced labor in global supply chains, focusing on the case of Uyghur workers in Xinjiang, China. The research addresses the pressing challenge of verifying ethical labor practices in complex, multi-tiered supply networks, using the case study alongside an extensive literature review. It evaluates advanced technological solutions, including blockchain ledgers, isotope analysis, radio-frequency identification (RFID) tagging, and microbiome tracing as tools to improve supply chain transparency. Through qualitative case analysis and analysis of current research, the thesis assesses each technology’s capability to trace product origins and authenticate labor conditions. The findings …

Life In Greece After The Financial Crisis: A Quality-Of-Life Perspective, Kylee Nicole Hynes

Senior Theses

After World War II, Greece faced economic struggles which led to its EU accession in 1981. In the following years, the use of credit increased and so did consumer debt. The global financial crisis of 2008 exposed Greece’s weak economy and caused the debt crisis. This led to multiple EU-IMF (International Monetary Fund) bailouts. This study examines how the crisis affected Greek citizens’ quality of life. This study specifically focuses on mental, physical, and socioeconomic health. Overall, mental and socioeconomic health worsened while physical health remained unchanged. All mental health indicators deteriorated with higher rates of depression, anxiety, and post-traumatic …

In Re Corpay, Inc. Shareholder Derivative Litigation, Order On Motions To Dismiss, John J. Goger

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

No abstract provided.

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …

Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall

SACAD: Scholarly Activities

Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).

This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).

Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.

Diversity-Specific Empowering Leadership: An Alternative Approach To Reducing Sex-Based Bias And Enabling Inclusivity, Cara-Lynn Scheuer, Catherine Loughlin, Danielle Prowse, Corinne Mcnally, Kara A. Arnold, Shasanka Chalise

Management and Decision Sciences

Achieving sex-based equity in organizational leadership roles has proven to be a 'wicked' problem with existing diversity initiatives providing minimal improvement. In this paper, we address this issue by considering a key inhibiter to women's leadership advancement—biased perceptions of female leaders' competence—and links to a climate for inclusion. In Study 1 (N = 236), we develop and validate a Diversity-Specific Empowering Leadership (DSEL) measure, and demonstrate its value in predicting perceptions of female leaders' competence when compared to alternative leadership models (empowering leadership, transformational leadership, diversity-specific transformational leadership, transactional leadership, leader diversity-valuing behavior, and inclusive leadership). In Study 2 (N …

The Market Value Of Partisan Balance, Brian D. Feinstein, Daniel J. Hemel

Northwestern University Law Review

For the past century, Delaware’s constitution has provided that no more than a bare majority of judges on the state’s courts may hail from the same political party. Some scholars and jurists theorize that Delaware’s commitment to a politically balanced judiciary increases the state’s attractiveness to out-of-state corporations and adds value to Delaware-chartered firms. These claims echo a larger literature in law and the social sciences positing that ideological diversity improves decisional quality. Recently, a series of federal court decisions in the case of Adams v. Carney put these claims to the test. In December 2017, a federal district court …

The Ethical Dilemma Of Social Media, Janet H. Southerland

New Orleans Dental Association News

Social media has transformed dentistry, enhancing communication, education, and patient engagement. However, ethical challenges, including privacy concerns and misinformation, pose risks. This article explores the benefits and challenges of social media in dentistry, emphasizing the need for ethical guidelines to uphold professional standards while leveraging digital advancements for improved care and education.

Esg Irony: Why Corporate Tax Avoidance Must Be Considered, Reuven S. Avi-Yonah

Articles

Environmental, social, and governance (ESG) investing has been the focus of major attention in corporate law. Many writers praised ESG as the future of corporate governance. The push for ESG comes from the belief that the government is incapable of fulfilling its responsibility of achieving social and environmental goals, and that corporations are frequently in the best position to help. ESG investing has been significantly bolstered by large asset management institutions like BlackRock Group, State Street Global Advisors, and Vanguard Group. The “Big Three” own large stakes in most public corporations, which they have been pushing to address ESG issues.

The Role Of Sustainable Supply Chain Management As A Solution To The Carbon Footprint Problem Of The Global Logistics, Ahmad Mansour, Hind Al-Ahmed, Ahmad Shajrawi, Khaled Alshaketheep, Muhammad Alshurideh, Arafat Deeb

An-Najah University Journal for Research - B (Humanities)

Objective: This study evaluates Sustainable Supply Chain Management (SSCM) practices both for their ability to decrease carbon emissions in global logistics operations and the associated challenges along with implementation opportunities between various geographical areas. Methodology: The researchers employed a mixed-methods investigation approach in this research. This research obtained quantitative information through questionnaires sent to 250 worldwide logistics companies in order to measure both SSCM utilization and emission changes. The research collected qualitative information through semi-structured interviews with 25 supply chain managers and sustainability officers to determine both the promoting and obstructive elements of SSCM practice implementation. Results/Findings: The analysis of …

Community Centered Funding Models For Maine, Timothy Atkinson, Jillian Foley, Jane Rooks

Justice Policy

This report is an exploration of literature and frameworks for local community-driven funding strategies to improve Maine’s public health outcomes. The authors present a number of community-led funding theories such as place-based funding models and participatory grant making, examine lessons learned from recent public health events, and discuss reflections from interviews with key stakeholders. The report looks at examples of community-led models and makes recommendations for next steps such as improving collaborative relationships, strengthening peer-to-peer networks, expanding availability of flexible funding that includes backbone support, and conducting a cost-benefit analysis of collaborative community health capacity investment options.

Beyond The Disaster Zone: How Disruptive Climate Event Shape Epa Oversight And Firm Behavior, Grace Fan

Research Collection School Of Accountancy

We examine how experiences with disruptive climate events impact the Environmental Protection Agency’s (EPA) monitoring activities and subsequent firm behaviors. Using plausibly exogenous variation in the exposure of EPA regional offices to major hurricanes, we find that exposed EPA regulators increase their monitoring efforts, measured by both inspection frequency and length, at facilities located in their jurisdictions but outside the disaster zone. This effect diminishes over time and is stronger for regulators located closer to the disaster area or experiencing the disaster for the first time. Importantly, the heightened regulatory monitoring following disasters has real effects on regulated facilities–they face …

Does Artificial Intelligence Bias Exist In Mortgage Underwriting Software? Investigating Bias, Regional Disparities, And Fair Ai Models, Dorian Cornelius

Dissertations

This quantitative study closely emulated Zou and Khern's (2022) analysis of AI Bias in Mortgage Applications. They used the Home Mortgage Disclosure Act (HMDA) dataset from the Federal Financial Institution Examination Council's (FFEIC) website to review mortgage loan data from 2019 to determine if there was bias in the AI mortgage application approvals. Those researchers concluded that bias does exist in the AI mortgage underwriting software. Since their study, research has demonstrated that discrimination continues to exist in AI software. Therefore, this research expands on Zou and Khern’s study to determine if there are differences in the mortgage loan approval …

J Mich Dent Assoc March 2025

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists. This month’s issue offers an insightful article on general-purpose AI to boost creativity and efficiency in dental practice. Helpful tips on protecting your reputation are provided in an article on Myths, Tips, and Tricks to manage online reviews. Readers then learn that ADA Commons provides much more than access to current and past articles and issues of the Journal of the Michigan Dental …