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Over the past few decades, mainstream and independent films have increasingly represented kinky sexual behaviors of their characters, in ways that are frequently inaccurate, inappropriately titillating, and intentionally extreme. This chapter examines the representation of kinky sex lives in two groundbreaking (although extremely violent) offerings of exploitation cinema: director William Friedkin's 1980 film, Cruising, one of the first feature-length Hollywood movies to portray the sex lives of gay men in New York City's leather bars and sex clubs; and director Brett Leonard's 2005 film, Feed, one of the first feature-length independent offerings to explicitly explore the phenomena of fat fetishism and feederism. Both works are noteworthy for openly depicting nonnormative sexual activities and ways of being targeted primarily to mainstream audiences, at historical moments when doing so was quite rare. At the same time, this analysis demonstrates how both films, because of their exploitative approaches to their subject matter, ultimately communicate that the individuals and sexual activities they represent are “deviant” ones that must be contained or even eradicated in a civilized society.

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.

American International Group, Inc. (AIG) has recently been charged with reporting bogus transactions that hid losses and inflated its net worth. The New York State Attorney General Eliot Spitzer alleges that AIG inflated reserves used for paying claims by millions of dollars and that AIG's CEO Maurice Greenberg repeatedly directed AIG traders late in the day to buy AIG shares to prop up its price, among other allegations. We examine the accounting errors for which AIG and Greenberg are being charged and analyze the opportunities missed by the auditors to detect problems, within the framework of corporate governance. That is, we evaluate the corporate environment that supported these lapses and provided an environment conducive to the perpetration and acceptance of fradulent reporting. We discuss how corporate governance not only promotes better financial reporting, but provides a level of scrutiny that encourages more ethical behavior at all levels of the corporate hierarchy, and we discuss the imperative for accounting education.

This chapter examines ethical leaders in accounting. We analyze the actions of individuals broadly associated with the accounting profession who have been presented with challenging situations and evaluate their responses to difficult circumstances. Our subjects are transformational leaders who have demonstrated a commitment to the public interest along with the moral motivation and character to persevere under challenging circumstances. By providing examples of leaders who have had a positive impact on the public accounting profession, both students and practicing accountants will learn how ethical leadership can make the profession stronger.

The literature advises managers that under certain conditions developing an entrepreneurial orientation (EO) may lead to superior financial performance. However, little guidance has been forthcoming about how to develop an EO and the impediments that may be encountered. Data collected from senior managers in 120 Canadian firms in the information and communications technology (ICT) sector reveal four sets of capabilities that enhance EO (research, recruiting and retention, building customer relationships, and decision-making processes), and three primary impediments (risk-aversity, complacency, and scarcity of capital or other resources). This study provides practical insight into how firms can develop their EO.

Walter Lippmann is widely acknowledged as the Father of modern American Journalism and one of the most profound public thinkers of the twentieth century. Though he extensively corresponded with economists, political philosophers, political scientists, and statesmen on both sides of the Atlantic, Lippmann’s interest in political economy has only come under serious academic investigation within the last 20 years. When Lippmann has been explored in the history of economic thought, he has generally been considered to be a propagator and popularizer of others’ ideas rather than a serious theorist in his own right, particularly his role in spreading Keynesianism as one of the early supporters of the New Deal. This chapter directly challenges this dominant interpretation on two fronts. First, it acknowledges and explores Lippmann’s role as a contributor to the economic discourse of his time. Second, it challenges categorizing Lippmann as a Keynesian by highlighting the closeness of many of his ideas to the Austrian school of thought. It accomplishes this by giving a holistic view of Lippmann’s thought, not only in the Great Depression and New Deal Era, but how he evolved from a student sympathetic to socialism at Harvard in 1910 to a theorist concerned with epistemological problems of good political, social, and economic order. The development of Lippmann’s thought in this broader lens parallels much of the work of Hayek, Mises, and others during this period, and presents rich new research opportunities for both modern Austrian economists as well as historians of economic thought.