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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
31

Ethical Considerations Facing the Regulation of Self-Driving Cars in the United States

Mancuso, Richard 01 January 2016 (has links)
Self-driving cars are here. Once an advanced technology that seemed futuristic, they are now closer than most believe. Many of the largest automobile manufacturers are working on autonomous vehicle technology of their own. Perhaps most well-known, though, are the cars being developed by Tesla and Google. Both companies have well-developed prototypes of fully autonomous vehicles, meaning they require no human input or supervision, and Tesla has promised widespread, consumer availability of this technology in the next one to two years. Along with the availability of this technology to the public and transportation companies like Uber and Lyft, comes a need to establish a regulatory environment. Regulators need to contemplate a new, yet complex, technology with far-reaching implications and determine how best to regulate necessary components. In this paper, I plan to explicate and analyze the ethical impact of the proliferation of self-driving cars that regulators should consider when determining how they ought to regulate. I will do this by first clarifying any technical terms one might need to be familiar with as well as discussing some of the requisite considerations. Then, I plan to explore a some of the pitfalls regulators might be subject to as they navigate the associated complex issues. Finally, I will explain and analyze the likely benefits and potential risks resulting from roadways filled with autonomous vehicles.
32

The Effect of Business Tax to Value-Added Tax Reform on Tax Burdens and R&D Investments of the High and New Technology Enterprises in China

Zhu, Xiaoshi 01 January 2019 (has links)
This paper examines the effect of Business Tax to Value-Added Tax Reform (B2V Reform) of 2016 on the tax burden and research and development activities of High and New Technology Enterprises (HNTEs) in China. The initial hypothesis is that the B2V reform decreases tax burdens and encourages R&D activities of HNTEs. After analyzing the data from the Shanghai Stock Exchange High and New Technology Enterprise Index, however, it is found that the Reform does not significantly affect either the tax burdens or the R&D activities. Subsequent research reveals several explanations for the discrepancy, including firms’ labor-heavy capital structures for which labor costs do not qualify for value-added tax deductions as well as the issue of unused tax deductions from fixed asset purchases. This study informs policy makers how to revise and improve the reform to benefit high-tech companies with labor-intensive capital structures and others with significant upfront investment costs.
33

A Global Investigation of Stakeholder and Contextual Influences on Firm Engagement in Sustainability

Nemetz, Annette M. 17 March 2014 (has links)
Global sustainability issues cross all sectors of society, including businesses, governments, and communities and come with substantial costs. Business organizations are increasingly expected to address sustainability issues in a responsible manner and to disclose socially responsible behaviors accurately and transparently, showing that they are effective at managing and being proactive about sustainability challenges. In light of these pressures and expectations for business organizations, the fundamental research question for this study was whether variation existed in the levels of engagement in sustainability efforts across firms globally, and, more importantly, why such variation existed. The level of strategic firm engagement in sustainability was proposed to be influenced by stakeholders and other factors that had relevance to sustainability. Three types of stakeholders with the potential power and legitimacy for influencing strategic decisions regarding firm engagement in sustainability were investigated - executive management, community and government. Multiple firm-related and country-related contextual factors were also investigated as influencers. The study was global in nature, consisting of four hundred companies in twenty-five countries. Stakeholder theory, as the foundation of the investigation, was supported by the results of the study. Executive management, community, and government as stakeholders were found to have significant influence on the level of firm engagement in sustainability. Firm size, country economy, country technological readiness, country fossil fuel dependence, and industry sector were also found to have significant influence on the level of firm engagement in sustainability and approximately 26% of the variation in firm sustainability engagement was accounted for by the combined influence of executive management, government and community as stakeholder influences and firm size and country technological readiness as contextual factors. Specific findings showed that there were higher levels of firm engagement in sustainability when executive management provided explicit support for sustainability as a strategic issue, in communities with positive supportive norms for sustainability and a higher propensity for citizen-based political action and when there was an optimal level of government regulation and formalized institutional power. Other factors that led to higher levels of firm engagement in sustainability were for firms in energy-related and automotive industry sectors, for larger firms based on revenue size, and for firms with headquarters located in countries with developed economies and higher technological readiness.
34

The High Cost and Value of Patents: Finding the Appropriate Balance Between the Rights of the Inventor and the Advancement of Society

Segal, Andy 01 January 2012 (has links)
Property rights are the backbone of Western Civilization. Capitalism can only be successful if individuals feel secure about the ownership of their assets. Patents are the property rights granted to the inventor by the government. Without these rights, inventors will find it extremely difficult monetizing their contributions to society. Thus, in an effort to incentivize innovation and commit society to human progress, our Founding Fathers built our country on a strong set of intellectual property rights. At the same time, nothing impedes innovation like a monopoly and, in essence, all a patent amounts to is a monopoly, the right to exclude others from monetizing a specific innovation over an extended period of time. Hence, at the margin, patents increase the incentive to create new patentable knowledge, while simultaneously also stifling the dissemination of that knowledge. A good patent system strikes the right balance between innovation and a government-granted, anti-competitive monopoly. After a 20-year period of an unprecedentedly pro-patent environment in the United States, the value of patents has never been higher. Patents, as opposed to their intended use of incentivizing innovation, are now seen as a form of protection against litigation, and also a weapon to litigate patent infringements to extract license fees and royalty payments from companies who are supposedly in violation of these patents. The pendulum has swung, and patents are now stifling innovation to an extent not conceived of by our Founding Fathers. This thesis will explore the reasons for the extreme increase in the value of patents over the years and will attempt to propose a plan of action to swing the pendulum back where our Founding Fathers originally intended it to be.
35

A Promise is a Promise: The Ethical Implications for CEO’s Acting Socially Responsible within a Corporation

Sonett, Alexandra 01 January 2015 (has links)
The prevalence of corporate social responsibility has been continually increasing over recent years. The debate of whether a business should act in a manner that furthers societal needs or if they should simply focus their efforts on maximizing shareholder value is of popular interest since it affects the fundamental structures of how a business will operate. One of the major influencing theories in favor of social responsibility is the stakeholder theory. The opposing viewpoint is the shareholder theory, which highlights that the sole responsibility for a corporation is to act in a way that maximizes profits. This thesis will outline the stakeholder and shareholder theories to gain a more comprehensive understanding of the debate and then offer a critical and philosophical analysis of shareholder theory to ultimately argue why the moral significance of a promise better promotes maximizing shareholder value.
36

The Effects of Positive and Negative Environmental Responsibility on Financial Performance

Gurr, Anna 01 January 2018 (has links)
As environmental responsibility (ER) gains momentum in the corporate and stakeholder world, it is imperative to understand the relationship between ER and financial performance. While there is prior research looking at this relationship, this study provides further insight into the specific effects of negative and positive ER. In addition, it looks over the years 2008-2011 having implications for companies about the effects of their ER even through financial hardships. This study uses a widely respected corporate social responsibility database, in which ER scores were separated from. In this study, 287 firms in the S&P 500 are examined through times-series regression analyses. The results reveal that positive ER had a negative relationship with financial performance indicators Tobin’s q and ROA. However, negative ER had such strong positive relationship with financial performance in both measures, that when looking at the effect of net ER, the relationship was tipped back to positive. This indicates that negative ER worsens a company’s financial position more than spending on positive ER initiatives.
37

The Evolving Role of Electric Cooperatives in Economic Development: A Case Study of Owen Electric Cooperative and Jackson Energy Cooperative

Duvall, Whitney Prather 01 January 2016 (has links)
In recent years, there has been a shift in among Kentucky rural electric cooperatives in regard to their stance on economic development. With this has been the employment of electric cooperative staff to help attract new industries and forge relationships with other local economic development-geared groups to facilitate growth. Cooperative businesses have historically proved their resilience and deep-rooted connections within the communities they serve. In exploring two similar-sized electric cooperatives in Kentucky located in two very different regions of the state, considering socio-economic status, and interviewing key informants with local affiliated economic development groups, it becomes evident that electric cooperatives possess a great potential to serve as a catalyst for economic development within their respective service territories.
38

Hong Kong's Economic Freedom and Income Inequality

Choy, Emmett 01 January 2013 (has links)
Hong Kong is considered to be the most economically free country in the world, but also has the highest amount of income inequality of any developed country. The Hong Kong government is able to sustain laissez faire policies due to its monopoly on land supply. Maintaining high property values allows the government to maximize revenue from property tax, which acts as a hidden tax. A major contributor to income inequality is the formation of oligopolies in Hong Kong that creates an anticompetitive environment. The interests of the government and oligarchs are aligned as both obtain significant portions of revenue from the property sector. As globalization makes Hong Kong even more vulnerable to external shocks, the government faces the challenges of increasing competition, diversifying its revenue streams, and closing the income gap while standing by its principles in order maintain regional competitiveness as an international business hub.
39

The Corporate Exploitation of Fundamental Rights: A Nation of Arbitration

Carlson, Melanie A 01 January 2017 (has links)
This thesis is an in-depth discussion and analysis of the alternative dispute resolution process of arbitration in the United States. It begins by providing a basic explanatory overview of arbitration clauses and the arbitration process. It then goes on to highlight the various benefits over traditional court litigation that arbitration has to offer. From there, the paper presents a detailed discussion of the many shortcomings of the arbitration process. It identifies the overall lack of procedural fairness that exists in arbitration today due to the fact that arbitration currently tends to favor businesses over consumers and workers during dispute settlements. The paper then identifies the various negative potential consequences that exist as a result of the unfair nature of arbitration today. This thesis concludes by presenting various ways that the arbitration process can be improved upon to make for a fairer, more neutral dispute resolution alternative.
40

The Effect of Corporate Positions on Social and Political Justice on Consumer Behavior and Financial Performance

Srinivasan, Esha 01 January 2019 (has links)
A proliferation of social movements and a large group of young, politically active individuals have pushed corporate firms to pay more attention to increase resource allocation to corporate social responsibility. As of now, corporate social responsibility refers to a wide definition of general efforts made by firms to support society through social impacts. A review of current literature on corporate social responsibility reveals a gap in the way the quality is calculated as well as does not take into account the influence of social movements in the past couple of years. This paper assesses the specific social and political justice positions that firms have taken and whether these positions have had an effect on financial performance given the more actively conscious consumer base. Tobin’s Q is used to quantify these effects and show that positive corporate social responsibility increases financial performance, supporting the hypothesis, while negative corporate social responsibility does not significantly affect financial performance. Future research recommends a closer look at the industry differences in the subject as well as a clearer definition of the variance between the different issues that constitute corporate social responsibility.

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