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Article
Publication date: 28 February 2005

David H. Gleason and Lawrence Friedman

This paper addresses the knowledge required for individuals to evaluate Information and Communications Technologies (ICT) decisions that relate to the organization and management…

323

Abstract

This paper addresses the knowledge required for individuals to evaluate Information and Communications Technologies (ICT) decisions that relate to the organization and management of cyberspace, and to hold accountable the parties responsible for those decisions, whether the responsible party is a government actor, market actor or private individual. The authors argue that the Open Systems Interconnection (OSI) model, with certain modifications, should serve as a primary educational tool in helping individuals to gain the understanding of ICT necessary to protect public interests related to cyberspace.

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Journal of Information, Communication and Ethics in Society, vol. 3 no. 1
Type: Research Article
ISSN: 1477-996X

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Article
Publication date: 1 December 2004

David H. Gleason

You can’t unscramble an egg. You break it into a bowl, mix it, cook it, and eat something very different from what you started with. But if the shell were to fall in at step one…

748

Abstract

You can’t unscramble an egg. You break it into a bowl, mix it, cook it, and eat something very different from what you started with. But if the shell were to fall in at step one without your noticing, then you must discard the inedible result and restart the process. Similarly, when an information technology (IT) project is ill‐conceived, often the only way to change the outcome is to start again. Every system, from a mailing list to an airplane guidance system, codifies the ethics of its designers and developers.

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Handbook of Business Strategy, vol. 5 no. 1
Type: Research Article
ISSN: 1077-5730

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Article
Publication date: 1 January 2006

David H. Gleason

To help the reader understand how the ethics of management decisions become embedded into technology systems.

733

Abstract

Purpose

To help the reader understand how the ethics of management decisions become embedded into technology systems.

Design/methodology/approach

The article explains better approaches based on a core principle known as “Subsumption ethics.” Using many sources, it explains the concepts and methods in order to help readers avoid unintended consequences in technology development.

Findings

Technology can be dramatically improved by attending to its ethics. There are particular tools available to help.

Practical implications

Ultimately, these principles will require a higher level of professionalism in technology deployment, and formal processes devoted to impact analysis.

Originality/value

This paper represents a new way of looking at the technology development process that incorporates ethics in a cost‐effective manner. Business and technology leaders will learn how to improve the outcomes of technology projects.

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Handbook of Business Strategy, vol. 7 no. 1
Type: Research Article
ISSN: 1077-5730

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

101467

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

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Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

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Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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Available. Open Access. Open Access
Article
Publication date: 20 June 2022

Kimberly Gleason, Yezen H. Kannan and Christian Rauch

This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and…

8912

Abstract

Purpose

This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and stakeholders in the context of startup corporate governance. Further, this paper uses the examples of WeWork and Zenefits to explain how a failure of stakeholders to demand an external audit from an independent accounting firm in early stages of funding led to an opportunity for fraud.

Design/methodology/approach

The methodology used is a literature review and analysis of startup valuation combined with the Fraud Triangle Theory. This paper also provides a discussion of WeWork and Zenefits, both highly visible examples of startup fraud, and explores an increased role for independent external auditors in fraud risk mitigation on behalf of stakeholders prior to an initial public offering (IPO).

Findings

This paper documents a number of fraud risks posed by the “fake it till you make it” ethos and investor behavior and pricing in the world of entrepreneurial finance and VC, which could be mitigated by a greater awareness of startup stakeholders of the value of an external audit performed by an independent accounting firm prior to an IPO.

Research limitations/implications

An implication of this paper is that regulators should consider greater oversight of the startup financing process and potentially take steps to facilitate greater independence of participants in the IPO process.

Practical implications

Given the potential conflicts of interest between VC firms, investment banks and startup founders, the investors at the time of an IPO may be exposed to the risk that the shares of the IPO firms are overvalued at offering.

Social implications

This study demonstrates how startup practices can be extended to the Fraud Triangle and issue a call to action for the accounting profession to take a greater role in protecting the public from startup fraud. This study then offers recommendations for regulators and standards entities.

Originality/value

There are few academic papers in the financial crime literature that link the valuation and culture of startup firms with fraud risk. This study provides a concise explanation of the process of valuation for startups and highlights the considerations for stakeholders in assessing fraud risk. In addition, this study documents an emerging role for auditors as stewards of proper valuation for pre-IPO firms.

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Journal of Financial Crime, vol. 29 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 17 June 2004

Ki C. Han, Suk Hun Lee and David Y. Suk

This paper examines the impact of the assassination of Mexico’s leading presidential candidate on Mexican Brady bonds and its spillover effects to other emerging financial…

157

Abstract

This paper examines the impact of the assassination of Mexico’s leading presidential candidate on Mexican Brady bonds and its spillover effects to other emerging financial markets. On the day of the assassination, Mexican Brady bonds declined by a significant 0.97 percent and continued to experience significant declines over the following three trading sessions. However, with the naming of Ernesto Zedillo as the ruling party’s presidential candidate, Mexican Brady bonds recovered over 75 percent of the losses incurred during the previous four trading days. The assassination did not significantly affect other emerging financial markets. The availability of a $6 billion swap facility, holding of large foreign reserves, selection of Ernesto Zedillo, and well managed responses by the Mexican government all served to attenuate spillover effects from the Mexican political crisis.

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Multinational Business Review, vol. 12 no. 2
Type: Research Article
ISSN: 1525-383X

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Article
Publication date: 1 April 1949

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields…

259

Abstract

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

Details

Aslib Proceedings, vol. 1 no. 4
Type: Research Article
ISSN: 0001-253X

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Book part
Publication date: 8 September 2022

Stephen Turner

Free Access. Free Access

Abstract

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Mad Hazard
Type: Book
ISBN: 978-1-80382-670-7

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Article
Publication date: 1 February 1991

Steven S. Armstrong

Highlights the importance of ensuring the highest possible returnrates when using mail surveys. Describes a study investigating thedifference in return rates between a parent…

185

Abstract

Highlights the importance of ensuring the highest possible return rates when using mail surveys. Describes a study investigating the difference in return rates between a parent company and a fictitious consulting firm. Reports that there was no difference between response rates for two different return addresses, and that response bias was not a problem. Concludes therefore that great cost savings can be made as a result of developing and mailing the materials in‐house. Summarizes research literature on response rate surveys.

Details

Journal of Services Marketing, vol. 5 no. 2
Type: Research Article
ISSN: 0887-6045

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