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Nonprofit Executive Pay As An Agency Problem: Evidence From U.S. Colleges And Universities, David I. Walker, Brian D. Galle Dec 2014

Nonprofit Executive Pay As An Agency Problem: Evidence From U.S. Colleges And Universities, David I. Walker, Brian D. Galle

Faculty Scholarship

We analyze the determinants of the compensation of private college and university presidents from 1999 through 2007. We find that the fraction of institutional revenue derived from current donations is negatively associated with compensation and that presidents of religiously-affiliated institutions receive lower levels of compensation. Looking at the determinants of contributions, we find a negative association between presidential pay and subsequent donations. We interpret these results as consistent with the hypotheses that donors to nonprofits are sensitive to executive pay and that stakeholder outrage plays a role in constraining that pay. We discuss the implications of these findings for the …


Incorporating Rights: Child Labor In African Agriculture And The Challenge Of Changing Practices In The Cocoa Industry, Erika George Oct 2014

Incorporating Rights: Child Labor In African Agriculture And The Challenge Of Changing Practices In The Cocoa Industry, Erika George

Faculty Scholarship

Millions of children around the world are working.1 Many youth are fortunate to enjoy age-appropriate employment and learn valuable skills through work. Unfortunately, too many children labor under abusive conditions-some are trafficked, others are enslaved . These unfortunate children are denied the opportunity to enjoy the fundamental human rights essential to their development and guaranteed under international law.

This essay offers an overview of the issues associated with child labor eradication, a review of the legal instruments regulating the work of children, and an assessment of recent initiatives to address the worst forms of child labor in the cocoa …


Sales Suppression As A Service (Ssaas) & The Apple Store Solution, Richard Thompson Ainsworth Jun 2014

Sales Suppression As A Service (Ssaas) & The Apple Store Solution, Richard Thompson Ainsworth

Faculty Scholarship

The problem of sales suppression fraud is estimated to cost state and local governments $20 billion annually ($2 billion in New York restaurants alone). Modern sales suppression (skimming) is carried out with technology (Zappers and Phantom-ware). Nine undercover sting operations in and around Manhattan and the Bronx by investigators working for New York’s Department of Taxation and Finance (NY-DT&F) have identified the SSaaS variant of modern skimming.

A striking example of SSaaS may be unfolding in the $1 million sales suppression case against Congressman Michael Grimm (R-NY). It is alleged that Grimm skimmed sales from his Healthalicious restaurant in Manhattan, …