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A comparison of distributive justice strategies was made between a collectivistic culture, i.e., Mexico, and an individualistic culture, i.e., the United States. This study is the first to include the effect of ingroup/outgroup on the distribution strategies as Fischer and Smith (2003) called for in their extensive meta‐analysis of the topic. Distributive justice was operationalized as the monetary rewards given by Northern Mexicans and Americans in sixteen different allocation vignettes. The results showed that the two groups were significantly different in only one of the allocation vignettes. These results indicate a convergence between the cultures of the northern maquiladora region of Mexico and of the United States. Northern Mexicans and Americans were not significantly different in their distributive justice strategies.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

The Department of Homeland Security (DHS) states in 2018 that safeguarding “civil liberties is critical” to their official duties. The Office for Civil Rights and Civil Liberties within DHS, as its website explains,

reviews and assesses complaints from the public in areas such as: physical or other abuse; discrimination based on race, ethnicity, national origin, religion, gender, sexual orientation, or disability; inappropriate conditions of confinement; infringements of free speech; violation of right to due process … and any other civil rights or civil liberties violation related to a Department program or activity.

My chapter tracks the centrality of deportability in shaping the civil liberties and rights that DHS is tasked with enforcing. Over the course of the twentieth century, people on US soil saw an expanding list of civil liberties and civil rights. Important scholarship concentrates on the role of the courts, state and federal governments, advocacy groups, social movements, and foreign policy driving these constitutional and cultural changes. For instance, the scholarship illustrates that coming out of World War I, the US Supreme Court ruled that the First Amendment did not protect something the Justices labeled “irresponsible speech.” The Supreme Court soon changed course, opening up an era ever since of more robust First Amendment rights. What has not been undertaken in the literature is an examination of the relationship of deportability to the sweep of civil liberties and civil rights. Starting in the second decade of the twentieth century, federal immigration policymakers began multiplying types of immigration statuses. A century later, among many others, there is the H2A status for temporary low-wage workers, the H2B for skilled labor, and permanent residents with green cards. The deportability of each status constrains access to certain liberties and rights. Thus, in 2016, when people from the Office for Civil Rights and Civil Liberties within DHS act, they are not enforcing a uniform body of rights and liberties that applies equally to citizens and immigrants, or even within the large category of immigrants. Instead, they do so within a complicated matrix of liberties and rights attenuated by deportability, which has been shaped by the history of the twentieth century.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

We analyze the quality of accounting information reported by public firms in Latin America and United States of America.

To reach our objective, an exploratory and descriptive research was developed. To analyze the dimensions of accounting information quality, the operational model present in literature were applied which assess the persistence in earnings (Dechow & Schrand, 2004), the level of conservatism (Ball & Shivakumar, 2005), accounting earnings management (Pae, 2005) and accruals quality measurement (Dechow & Dichev, 2002), in a sample composed of publicly traded companies in the markets of Latin America and the North America (represented by USA), totaling 2,526 companies, from 2005 to 2011.

Our results evidenced that financial reporting of Latin-American companies are less conservative (except for Brazilian companies) and has similar level of earnings management in comparison to the North-American ones. Concerning to the quality of accruals it was observed that there are significant differences especially related to accruals of Brazilian companies.

Our results suggest differences in the quality of accounting information, originated by the economic environment where the company is inserted. So, investors must be careful when they are comparing firms between these markets, because the results were different for some cases, which may lead the investors to make misallocation of his resources.

We expanded previous literature by the use of various proxies for accounting quality, comparing firms on emerging markets with the major capital market (USA), and the crises period of time.

This paper explores the relationship between foreign direct investments and financial reporting changes via financial development in 12 Latin American countries during the period from 1997 to 2010.

In order to control the possible endogeneity problem, the Generalized Method of Moments (GMM) estimation technique has been conducted using country-level panel data obtained from the World Development Indicators website.

The empirical analyses provide evidence that international accounting standards have a significant effect on foreign direct investments. However, financial development associated with such standards reduces this positive effect. This is an important finding, suggesting that investors are likely to prefer portfolio to direct investments in Latin American financial markets that require or permit the use of international accounting standards.

The conclusions that have been drawn from this study are important for investors, creditors, and regulators. Although international accounting standards appear to affect foreign investments, there could be a lack of adaptation of these standards to specific economic environments due to cultural, educational, and economic factors. Therefore, firms, regulators, professional organizations, and accounting firms should make necessary arrangements so that the benefits of using these standards increase their costs.

The study contributes to the international accounting literature by examining the effects of international accounting standards and financial development on foreign direct investments in Latin America.

Purpose – This chapter explores the use of music and celebrity endorsements in political campaigns of the United States. It focuses on two aspects: (1) the legality of a political campaign’s use of music at rallies and in advertisements without authorization from the owner of the musical work and (2) a review of the literature on the potential effect of the use of music in political campaigns on voter behavior.

Design/methodology/approach – A brief history of the use of music in political campaigns precedes an examination of the expansion of copyright law protection for music and the legal claims musicians may raise against the unauthorized use of music by political campaigns. The chapter then reviews the potential effect of political campaigns’ use of music and celebrity endorsements on voter behavior.

Findings – A musician’s primary legal protection falls under copyright law, but the courts disagree on whether the unauthorized use of music at political rallies and in political campaign advertisements results in copyright infringement. Social research suggests music and celebrity endorsements affect voter behavior with a likely greater effect on first-time voters.

Originality/value of chapter – This chapter introduces the complicated application of copyright law to the unauthorized use of musical works by political campaigns. Additionally, it notes the limited research on the effect of music and celebrity endorsements on voter behavior even as political campaigns increasingly target niche demographics with specific music selections to motivate voters to vote.

To some persons, private gardens, public parks, and farms appear to offer a safe way to preserve all of the plants and animals the environment needs. To people who ignore the need for conservation, the idea of paving and pruning and artificially laying out our land from coast to coast seems welcome. Wiser persons perceive that the destruction so imposed on nature would ultimately endanger our existence. The wilderness, with its wealth of animals and plants, holds a treasure from which we already extract the chemicals and genes we need for agricultural breeding, for industrial products, and for healing drugs. What to the layman may look like a disorderly swamp, or a dark forest, or an uninteresting prairie, actually encompasses complicated communities of vegetation and animals of all classes, communities that are held together in a stable balance by their interdependent components. Ecologists are identifying the key principles at work in these ecosystems of wetlands and drylands, forests and prairies. In their search for understanding of how life on our planet functions, they have called attention to the overriding need to preserve and protect the biological diversity that characterizes ecosystems. They have found instances in which short‐sighted human tampering has played havoc with subtle ecological balances. Too frequently entire species have vanished under man's onslaught. Sometimes such a disappearance is an indication that an entire ecosystem is out of balance.