18043 research outputs found
Sort by
Bostock, the Crown Acts, and a Possible Right to Self-Expression in the Workplace
Get PDFEmployment at-will is the default rule in American law. In the absence of an employment contract, employers are generally free to discharge workers for any reason not barred by statute or public policy. Typically, an employee can be fired when an employer dislikes an employee\u27s self-expression that is not specifically protected by law. However, recent developments in employment discrimination law may provide the foundation for a burgeoning right to self-expression in the workplace. In its recent case Bostock v. Clayton County, the Supreme Court ruled sexual orientation discrimination and transgender discrimination necessarily involve sex discrimination under Title VII. The Court\u27s focus on expanding Title VII sex discrimination to address all employer practices that consider an individual employee\u27s sex, rather than limiting the statute\u27s coverage to employer practices that more generally discriminate against women because they are women or against men because they are men, broadens Title VII. In addition, the proposed federal Create a Respectful and Open World for Natural Hair (CROWN) Act of 2021 and various similar laws enacted in states bar discrimination based on racialized hairstyles and hair texture. The CROWN Acts arguably expand race discrimination to include discrimination because of traits associated with race. Taken together, Bostock and the CROWN Acts can be interpreted to broaden Title VII and other employment discrimination statutes to redress employer practices that bar employee self-expression related to protected characteristics under those statutes
Visual Timelines in Excel to Illustrate TVM Calculations
Get PDFTime value of money calculations are illustrated through developing a timeline with cash flow graphics in Excel. The cash flow graphics can be used in the live or virtual classroom and as a resource for students outside of the classroom. Further, the graphic is readily adjustable to different scenarios making it useful for multiple time value of money topics
Analyzing Polychromatic Map-Making Techniques from Monochromatic Time-Ordered Data
Get PDFThis research focuses on techniques for extracting polychromatic data from a monochromatic time-ordered data signal. Being able to reproduce polychromatic maps from monochromatic data broadens the way in which one can analyze properties of the universe. This polychromatic map reconstruction in this research focuses on being able to further analyze the Cosmic Microwave Background Radiation
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures
Get PDFThis paper provides empirical evidence on the materiality thresholds adopted in “change in accounting estimate” (CAE) disclosures. We also investigate the characteristics of the disclosing firms and their auditors, as well as the characteristics of the CAEs, such as the effect on income, the accounts affected, and disclosure venue. U.S. GAAP requires firms to disclose a CAE if its effect on the financial statements is deemed to be “material” (ASC 250-50-4). We analyze 4,335 CAE disclosures from 2006 to 2016 and provide the first descriptive evidence of the actual materiality thresholds used for CAE disclosures in practice. Our main finding is that quantitative materiality thresholds for CAE disclosures are significantly lower than conventional materiality thresholds, such as 5 percent of pretax income, and that firms may not only apply quantitative materiality thresholds more conservatively, but that other qualitative considerations play an important role in determining CAE materiality. Our results also show that there exists considerable variation in CAE disclosure across firm size, industry membership, auditor, financial statement account effected and the direction of the effect on income
Insight into Succession Planning in Richmond Nonprofits
No full textExecutive leadership transition is something that all businesses will face at least once or twice in the lifetime of operations. How an agency handles that transition is key to organizational success. Many researchers have hinted to a gap in qualified leaders as many begin to retire. Based on national studies, it was unclear how Richmond nonprofits compared to other areas statistically regarding succession planning. The research questions became: How are nonprofits in Richmond handling succession planning? Do they consider this gap of leadership deficit to be a problem? This paper will investigate succession planning through a survey conducted with Richmond CEOs to gain insight into about succession planning. The survey was sent to 115 CEOs of various Richmond nonprofits to complete electronically in a 12-day timeframe of approximately 23 questions. It was discovered that compared to national statistics presented from previous studies, Richmond nonprofits did not view leadership deficit is a primary concern and that many agencies did not currently have a plan in place though several had started the conversation. Completing this research means that while succession planning is very important the perspective of CEOs may differ from those in nationally known and used studies
Essure: The IUD Story We Should Have Seen Coming
Get PDFFemale sterilization is the second most common contraceptive method used by women in the U.S.. Historically, the procedure was done via laparoscopic surgery. However, in 2002, Bayer’s new female contraceptive device called Essure was approved by the FDA, allowing hysteroscopic sterilization. The Essure device is essentially a small metal coil that is inserted into each fallopian tube with the intention of causing swelling and scarring that closes off the tubes. The device was attractive for many women and physicians because the procedure could be performed in a doctor’s office rather than an operating room. As of 2015, 750,000 women had received Essure (Dhruva et. al., 2015, p. e17(1))
Constructing the Heroic Whistleblower: A Social Scientific Approach
Get PDFMany whistleblowers perform heroic acts, but not all whistleblowers are heroes. Motivation, method, and risk vary across whistleblower contexts. Although many whistleblowers portray aspects of archetypal heroism, research is needed to specify the qualities of heroic whistleblowers from non-heroic whistleblowers. The present study aims to develop an archetype of heroic whistleblowers. We identify five dimensions of whistleblowing heroism and then draw upon data from interviews that we conducted with 32 actual whistleblowers to provide examples of each element. We argue there are five dimensions of the whistleblowing process that distinguish heroic whistleblowers. The five dimensions include 1) motivation for blowing the whistle (altruistic vs. selfish), 2) complicity in the wrongdoing (bystander vs. complicit), 3) level of risk for exposing the wrongdoing (high risk vs. low risk), 4) whistleblower effect (efforts led to positive change vs. efforts produced little or no change), and 5) whistleblower willingness (they would blow the whistle again vs. they would not blow the whistle again). We argue whistleblowers exemplify heroism when they expose wrongdoing for altruistic reasons, are not complicit in the unethical behavior, they assume a high level of risk to their safety, reputation, or career, when their efforts lead to constructive changes, and when the whistleblower remains vigilant in their willingness to combat wrongdoing. We conclude by offering propositions, limitations, and future research possibilities
Richmond Law Magazine: Summer 2021
Get PDFChange of Plans
The Lawyer in the Mirror
Commanding Presencehttps://scholarship.richmond.edu/law-magazine/1075/thumbnail.jp