Business Law, Public Responsibility, and Ethics Commons^™

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …

Technology Transfer: A View From The Trenches, Harvey Drucker

RISK: Health, Safety & Environment (1990-2002)

Dr. Drucker, who has lab-wide responsibility for technology transfer at Argonne National Laboratory, argues that transferring rights in discoveries made through tax supported research to private entities can contribute to public welfare in many ways.

Newsletter: The Center For Professional Ethics, Spring 1994, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Director's Corner by Robert P. Lawry
• Ethics Day 1995: Ethics and Computers by Pete Simmelink, Jerod Tufte and Sam Harmon
• Doing Ethics! "House for Sale"
• Comments on "Benevolence"
• First Comment by Marty Krist
• Second Comment by Rev. John L. Brown
• News & Notes

Overview Of Federal Technology Transfer, Lawrence Rudolph

RISK: Health, Safety & Environment (1990-2002)

Mr. Rudolph reviews approximately thirteen years of legal and political developments that have contributed to laws governing the extent to which private firms may secure rights in technology at least partly developed with federal funds.

Human Rights In The Social Sciences, Erika Loerner Friedi

Center for the Study of Ethics in Society Papers

This paper was originally presented as a Western Michigan University Faculty Scholar Lecture. The Ethics Center is grateful to the Faculty Scholars' Committee and to its chair, Prof. Ernst Breisach, for allowing us to publish it.

Narrative, Luck, And Ethics: The Role Of Chance In Ethical Encounters, In Literature And Real Life Experiences, Nona Lyons

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society - March 9, 1993.

A Review Of Eleanor L. Brilliant, "The United Way: Dilemmas Of Organized Charity", Mike W. Martin

Philosophy Faculty Articles and Research

"The United Way: Dilemmas of Organised Charity" explains the inner workings of the organization whose shine was so recently dulled by scandal. According to a recent "New York Times" article, "Revelations of high expense-account living and questionable management practices by William Aramony, president of the United Way of America - forced him out of his position as leader of the nation's largest network of charities". (Jan. 28, 1992).. The United Way has always embodied the spirit of voluntarism that George Bush encourages with his vision of "a thousand points of light". Since its inception more than one hundred years ago, …

Newsletter: The Center For Professional Ethics, Winter 1994, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Director's Corner by Robert P. Lawry
• Carter Lecture a Success
• Save the Dates
• News & Notes

Can We Share Ethical Views With Other Religions?, Robert Hannaford

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society, October 7, 1993.

Department Of Fisheries Annual Report 1992/93, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year ending 30 June 1993.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985 and Sections 57 and 35M of the Fisheries Act 1905.

From this year the State of the Fisheries report will be incorporated into the Annual Report. It is also intended that the State of Fisheries be published as an extract of the Annual Report, …

Why Does Utilitarianism Seem Plausible?, John Dilworth

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society - May 27, 1993.

The Place Of Ethics Centers In Higher Education, Douglas Ferraro

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society, September 28, 1995.

Managing The Cost Of Federally Sponsored Research At Educational Institutions, Mary J. Brown, Kenneth Yale Rosenzweig

Accounting Faculty Publications

In an era of weak economic ·growth, budget deficits and government spending reductions, limited government resources must be utilized in a manner that maximizes the public welfare. One major use of such resources in recent years has been to fund research and other activities at universities. To shed light on this important area, this article examines current practice in government contracting with educational institutions, reviews recent governmental efforts to control contract costs and investigates ramifications for the affected educational institutions.

Helping To Harm? The Ethical Dilemmas Of Managing Politically Sensitive Data, Sylvie C. Tourigny

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society - March 19, 1993.

Reasonable Children, Michael Pritchard

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society - May 19, 1993.

No. 121 1993 April

International Journal for Business Education

SIEC Historical Documents

Strict Liability For Sellers Of Used Products: A Conceptual Rationale And Current Status, Karl Boedecker, Fred W. Morgan

Economics, Law, and International Business

Marketers of used products face uncertainty in the legal environment because of the inconsistent ways their offerings are treated with respect to strict product liability. The authors analyze the conceptual underpinnings of strict liability to assess its applicability to used goods. Then they examine litigated cases to present an overview of current judicial treatment of defective used products. Finally, they discuss policy issues related to used products in the context of both the law and marketing.

Toward A Sustainable Maine : The Politics, Economics, And Ethics Of Sustainability, Richard Barringer (Ed.)

Maine Collection

Toward A Sustainable Maine : The Politics, Economics, and Ethics of Sustainability

Richard Barringer, editor, Professor Emeritus at the University of Southern Maine

Edmund S. Muskie Institute of Public Affairs, University of Southern Maine, Portland, Maine, 1993.

The proceedings of a conference presented at Bowdoin College on March 19 and 20, 1993, by the Edmund S. Muskie Institute of Public Affairs at the University of Southern Maine, and by the Natural Resources Council of Maine. Ellen Baum, conference organizer.

Contents; Foreword by Richard Barringer / Welcome by Everett Carson / Global, Canadian, and Maine Perspectives / Sustaining Our Natural and …

Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest

Theses : Honours

This thesis is an exploratory study that examines a measure of the extent and nature of financial reporting by Western Australian local governments against the requirements and recommendations specified in the legislation, regulations and accounting standards. In addition, several economic and political factors which may provide some explanation for the variation in reporting practices of Western Australian local government councils is examined. Three disclosure measures are reported to provide descriptive information about Western Australian local government councils, compliance with mandatory reporting requirements, their voluntary disclosure of additional financial information and their policy of disseminating their annual financial information to the …

Arguing For Economic Equality, John Baker

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society - Febuary 10, 1992.

Utah Limited Liability Companies: The ''Ugly Ducklings", Keen L. Ellsworth

BYU Law Review

No abstract provided.

No. 120 1992 November

International Journal for Business Education

SIEC Historical Documents

Newsletter: The Center For Professional Ethics, Fall 1992, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Director's Corner by Robert P. Lawry
• Doing Ethics! Benevolence
• Comments on Promise Keeping
• First Comment by Rev. John L. Brown
• Second Comment by Jane Sipe
• News & Notes

Department Of Fisheries Annual Report 1991/92, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985.

Section 57 of the Fisheries Act 1905 requires me to report to you as to the state of the fisheries of the State and for such report to be laid before both Houses of Parliament.

Banking Supervision And Inspection, Agene C. E.

Bullion

The paper examines banking supervision and regulation. It is organized into two parts: part one, introduction, discusses the overview of banking supervision and regulation and part two looks at the internal audit function, internal control measures and procedures for internal control. The concluding part examines the opportunities of financial conglomerates created in the Nigerian scene as well as the problem of proper risk management for the supervisory authorities.

A Study Of The Relationship Between Personality Characteristics And Ethical Sensitivity In Business, Ronald A. Ortiz, David Petrillo

Theses and Dissertations

This research establishes a significant relationship between ethical sensitivity (the perception that a situation requires ethical consideration), and personality type, as characterized by the Myers-Briggs Type Indicator (MBTI). A simple random sampling from the membership of the National Contract Management Association yielded 466 responses. The sample was analyzed by segmentation into government (181) and industry (285) respondents. The average ethical sensitivity response of 5.28 out of seven is considered high. Differences in perceptions of ethical sensitivity were significant among government and industry, and among ten scenarios often faced by contracting professionals. In the majority of scenarios, the government segment reported …

Good Cause For Franchise Termination: An Irreconcilable Difference Between Franchisee Fault And Franchisor Market Withdrawal?, Rose Marie Reynolds

BYU Law Review

No abstract provided.

The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The objectives of this paper are to discuss cost estimating and pricing issues in four different industries, to analyze methods and strategies that are used in the costing and pricing of products in those industries, and to make general comparisons about costing and pricing techniques.

Accurate projection of costs is essential to the survival of any firm because cost estimates often determine whether a project will be authorized to begin or continue, the amount of resources that will be allocated to a particular product or product line, the prices of products, and the firm's and product line's profitability. Many management …

National Health Insurance Proposals: An Ethical Perspective, Alan O. Kogan

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society, January 31, 1992.

Lying: A Failure Of Autonomy And Self-Respect, Jane Zembaty

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society - March 19, 1992.