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Articles 1 - 15 of 15
Full-Text Articles in Law
Ethics, Corporate Social Responsibility, And Sustainability Education In Aacsb Undergraduate And Graduate Marketing Curricula: A Benchmark Study, Jeananne Nicholls, Joseph F. Hair, Charles B. Ragland, Kurt E. Schimmel
Ethics, Corporate Social Responsibility, And Sustainability Education In Aacsb Undergraduate And Graduate Marketing Curricula: A Benchmark Study, Jeananne Nicholls, Joseph F. Hair, Charles B. Ragland, Kurt E. Schimmel
Faculty and Research Publications
AACSB International advocates integration of ethics, corporate social responsibility, and sustainability in all business school disciplines. This study provides an overview of the implementation of these three topics in teaching initiatives and assessment in business schools accredited by AACSB International. Since no comprehensive studies have been conducted for the marketing area, the results provide benchmarks as well as thought-provoking material to initiate business school and marketing faculty discussions on integrating the three topics into their curricula.
Remodeling The Multi-Door Courthouse To "Fit The Forum To The Folks": How Screening And Preparation Will Enhance Adr, Tim Hedeen
Faculty and Research Publications
The article offers information on remodeling of multi-door courthouse to enhance Alternative Dispute Resolution (ADR) efficiency. It informs that symposium, The Future of Court ADR: Mediation and Beyond that was held in September 2011 featured scholars and practitioners to discuss the past and future of ADR. It informs that research and practice in mediation have deepened the understanding in engaging with prospective clients.
The Declaration Of Independence And Immigration In The United States Of America, Kenneth M. White
The Declaration Of Independence And Immigration In The United States Of America, Kenneth M. White
Faculty and Research Publications
The United States has always been a nation of immigrants, and immigration policy has always been controversial. The history of immigration in the United States is contrasted in this article with a normative standard of naturalization (immigration policy) based on the Declaration of Independence. The current immigration debate fits within a historical pattern that pits an unrestricted right of immigration (the left) against exclusive, provincial politics (the right). Both sides are simultaneously correct and incorrect. A moderate policy on immigration is possible if the debate in the United States gets an infusion of what Thomas Paine called "common sense."
Head-Of-State And Foreign Official Immunity In The United States After Samantar: A Suggested Approach, Christopher Totten
Head-Of-State And Foreign Official Immunity In The United States After Samantar: A Suggested Approach, Christopher Totten
Faculty and Research Publications
This Article consists of four parts. Part I addresses the US approach to immunity for current and former foreign heads of state as well as the related issue of foreign official immunity. Part I includes a discussion of the 2010 US Supreme Court case of Samantar, which addresses foreign official immunity. Part II explores head-of-state and official immunity under international law, including a discussion of Democratic Republic of the Congo v. Belgium decided by the International Court of Justice ("ICJ"), the Charles Taylor immunity decision of the Special Court for Sierra Leone, the ongoing case by the ICC against Sudanese …
Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne
Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne
Faculty and Research Publications
The article describes and summarizes five studies that examined whether the landmark Sarbanes-Oxley Act of 2002 (SOX) was beneficial or not to financial reporting. The U.S. Congress is stated to have passed the legislation on July 25, 2002 in reaction to a series of financial accounting scandals involving such companies as Enron and WorldCom, as well as the demise of the accounting firm Arthur Andersen LLP. The author asserts that all five of the studies provide evidence of a significant improvement in the financial reporting environment since SOX.
Best Practices For Mediation Training And Regulation: Preliminary Findings, Susan S. Raines, Tim Hedeen, Ansley B. Barton
Best Practices For Mediation Training And Regulation: Preliminary Findings, Susan S. Raines, Tim Hedeen, Ansley B. Barton
Faculty and Research Publications
This article makes recommendations as to “Best Practices” for the training of mediators in court-connected settings. The authors’ findings cover issues including the design of training programs, the importance of experiential learning through role-plays, teaching methods for adult learners, class size and length, training ethical mediators, suggested trainer qualifications, and recommended regulatory practices for administrators. Data comes primarily from an assessment of mediation training and regulation in Florida, but the findings hold insights for court-connected mediation programs throughout the United States. Additionally, the authors highlight the benefits of a collaborative assessment approach involving all stakeholder groups and facilitating smooth implementation …
Licensing And Patent Protection, Arijit Mukherjee, Aniruddha Bagchi
Licensing And Patent Protection, Arijit Mukherjee, Aniruddha Bagchi
Faculty and Research Publications
We show the impact of technology licensing on optimal patent policy. Strong patent protection that eliminates imitation may not be the equilibrium outcome in the presence of licensing. Depending on the cost of innovation, licensing may either increase or reduce the strength of the patent protection.
Community Based Divorce Education Programmes: Short-Term And Longer-Term Impacts, Sherrill Hayes, Lori Pelletier
Community Based Divorce Education Programmes: Short-Term And Longer-Term Impacts, Sherrill Hayes, Lori Pelletier
Faculty and Research Publications
Surveys of mandatory parent education in the USA (M J Geasler and K R Blaisure, ‘A review of divorce education programme materials’ (1998) 47 Family Relations 167–175; M J Geasler and K R Blaisure, ‘1998 Nationwide survey of court-connected divorce education programmes’ (1999) 37 Family and Conciliation Courts Review 36–63; S L Pollet and M Lombreglia, ‘A nationwide survey of mandatory parent education’ (2008) 46(2) Family Court Review 375–394) have demonstrated the positive impact of well-designed, evidence-based programmes on children and families. Divorce education programmes for parents are now required in many jurisdictions in 46 states in the USA (Pollet …
Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements
Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements
Faculty and Research Publications
Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …
Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements
Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements
Faculty and Research Publications
When a married couple files a joint tax return, both spouses become jointly and severally liable for the income taxes due, including any additional taxes, interest, and penalties determined at a later date. In the event of an underpayment of income tax, the IRS can proceed against either spouse to collect the entire tax deficiency. This places a spouse in a precarious position in situations where the other spouse deliberately omits income or overstates deductions on a jointly filed income tax return, even if the spouse is totally unaware of the other's transgressions. Relief from joint and several liability is …
Uncertain Litigation Cost And Seller Behavior: Evidence From An Auditing Game, Ping Zhang, Bryan K. Church, Lucy Ackert
Uncertain Litigation Cost And Seller Behavior: Evidence From An Auditing Game, Ping Zhang, Bryan K. Church, Lucy Ackert
Faculty and Research Publications
- Investigates difficulties that arise in estimating expected litigation costs in an auditing game in the United States. Effect of effort level on certain and uncertain costs of performing the engagement; Frequency of observed fee offers below the total expected cost of an engagement; Institutional arrangements and damage-sharing regimes; Theoretical and behavioral predictions.
The Communications Decency Act Is Not As Dead As You Think, Michael E. Whitman, Anthony M. Townsend, Robert J. Aalberts
The Communications Decency Act Is Not As Dead As You Think, Michael E. Whitman, Anthony M. Townsend, Robert J. Aalberts
Faculty and Research Publications
No abstract provided.
The Threat Of Long-Arm Jurisdiction To Electronic Commerce, Robert J. Aalberts, Anthony M. Townsend, Michael E. Whitman
The Threat Of Long-Arm Jurisdiction To Electronic Commerce, Robert J. Aalberts, Anthony M. Townsend, Michael E. Whitman
Faculty and Research Publications
Unfortunately for those whose businesses rely on the Internet, an increasing amount of legal conflict is also arising in reaction to this new business medium. As attorneys and the courts attempt to sort out the Internet’s legal status quo, both are considering such pressing substantive issues as electronic contracts, privacy, trademark, copyright, defamation, computer crimes, censorship, and taxation. It is imperative that information system professionals become aware of how evolving Internet law will affect the medium they are charged with administrating. An informed IS community is also much more capable of mounting legal and political challenges to law that might …
Franchisor Environmental Liability For Previously Contaminated Property, Patrick J. Kaufmann, William S. Vincent
Franchisor Environmental Liability For Previously Contaminated Property, Patrick J. Kaufmann, William S. Vincent
Faculty and Research Publications
Environmental legislation has created potential liability for retailing franchisees that purchase previously contaminated land. Faced with a decision to distance itself from the site selection process or incur the added costs and potential pricing impacts of greater involvement in the process, franchisors have strong incentives to reduce franchisee support. This reduction in support has detrimental implications for both franchise policy and environmental policy. A paper reports the results of an empirical study that links franchisors' concerns about potential environmental liability to actions to distance themselves from the site selection process or, alternatively, formally to require franchisee environmental investigation of all …
Retirement Plan Contributions And Withdrawals, Paul J. Streer, Ray A. Knight, A. Bruce Clements
Retirement Plan Contributions And Withdrawals, Paul J. Streer, Ray A. Knight, A. Bruce Clements
Faculty and Research Publications
Qualified retirement plans provide for tax deferral, but they are also subject to a 15% excise tax on excess distributions or accumulations, potentially higher marginal income tax rates on plan withdrawals, mandatory contributions for employers, estate taxes at death, and possible substantial income tax liability for plan beneficiaries. Three possible planning strategies to optimize return on funds available for contributions to a qualified plan include investment in alternative assets, lifetime gifts, and accelerated plan withdrawals. While the 3-year suspension of excess distribution excise taxes under the Small Business Job Protection Act may favor plan withdrawals, in certain situations participants are …