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To introduce and analyze recent amendments to the rules of three US securities exchanges to add specific continued listing standards applicable to exchange-traded funds (ETFs).

Provides an introduction and summary overview of the topic, summarizes the scope of the rule changes, discusses the industry reaction to the proposed rule changes and the regulator’s response, notes the applicability of the rule changes to ETFs relying on their own fund-specific regulatory relief, and identifies compliance dates.

Each of three US securities exchanges filed separate proposals to amend their listing standards to add specific continued listing standards for ETFs. Notwithstanding various concerns expressed in comment letters from key industry participants, by March 2017 the Securities and Exchange Commission (SEC) approved all three proposals in substantially the form proposed.

ETF sponsors should note that significant compliance enhancements may be required to ensure proper and continuous testing of securities in an ETF’s underlying index and/or portfolio in lieu of testing for compliance solely at the time of initial listing or at the time of an investment decision. The rule changes are scheduled to take effect by October 1, 2017.

Practical analysis from a premier financial services law firm on the issues presented by the ETF rule changes.

This paper sets out to describe the FASB Statement on Fair Value Measurements (FAS 157).

Explains the Statement's definition of fair value, the three valuation techniques pre‐scribed by the Statement, a fair value hierarchy established by the Statement, a valuation method used when inputs are based on bid and ask prices, and disclosures required by the Statement to enable users to assess the inputs used to develop fair value measurements.

The Statement identifies three valuation techniques: the market approach, the income approach, and the cost approach. The Statement establishes a fair value hierarchy based on whether the inputs are “observable” or “unobservable”.

Explains a new accounting statement that may change some accounting practices of investment companies and broker‐dealers.

The purpose of this article is expository in the main; critical to a lesser degree. It will attempt to show how Karl Marx, enraged by the imperfections and inhumanity of the capitalist society, “fought” for its supersession by the communist society on which he dwelt so fondly, that society which would emerge from the womb of a dying capitalism. It asks such questions as these: Is it possible to create the truly human society envisaged by Marx? Is perfection of man and society a mere will‐o'‐the‐wisp? A brief analysis, therefore, of the imperfections of capitalism is undertaken for the purpose of revealing the evils which Marx sought to eliminate by revolution of the most violent sort. In this sense, the nature of man under capitalism is analysed. Marx found the breed wanting, in a word, dehumanised. An attempt is, therefore, made to discuss the new man of Marxism, man's own creation, and the traits of that new man, one freed at last from the alienating effects of private property, division of labour, money, and religion. Another question that springs to mind is this: how does Marx propose to transcend alienation?

Reorganising unstructured academic abstracts according to a certain logical structure can help scholars not only extract valid information quickly but also facilitate the faceted search of academic literature. This study aims to build a high-performance model for identifying of the functional structures of unstructured abstracts in the social sciences.

This study first investigated the structuring of abstracts in academic articles in the field of social sciences, using large-scale statistical analyses. Then, the functional structures of sentences in the abstract in a corpus of more than 3.5 million abstracts were identified from sentence classification and sequence tagging by using several models based on either machine learning or a deep learning approach, and the results were compared.

The results demonstrate that the functional structures of sentences in abstracts in social science manuscripts include the background, purpose, methods, results and conclusions. The experimental results show that the bidirectional encoder representation from transformers exhibited the best performance, the overall F1 score of which was 86.23%.

The data set of annotated social science abstract is generated and corresponding models are trained on the basis of the data set, both of which are available on Github (https://github.com/Academic-Abstract-Knowledge-Mining/SSCI_Abstract_Structures_Identification). Based on the optimised model, a Web application for the identification of the functional structures of abstracts and their faceted search in social sciences was constructed to enable rapid and convenient reading, organisation and fine-grained retrieval of academic abstracts.

The purpose of this paper is to consider the question of what is an appropriate enterprise resource planning (ERP) reference model for specifying areas of change in the context of IT-driven ERP implementation and through the model matching. There are other implicit goals to increasing the awareness of the reference models, as this highlights the principles embedded in ERP systems and explains the classification of reference models, which is useful in terms of the reuse of knowledge.

In this paper, a comparison between ERP reference models is conducted using a suitable decision-making technique and the final results are discussed. The comparison depends on nine criteria related to conceptual ERP reference models: scope, abstraction, granularity, views, purpose, simplicity, availability, ease of use for model matching, and target audience.

This study concludes that the business process reference model is best for specifying areas of change in the context of IT-driven ERP implementations. The final ranking of the alternatives based on all criteria places the system organizational model second, followed by the function and data/object reference models, in that order.

This paper is one of very few studies on the selection of appropriate ERP reference models according to the ERP implementation approach and model matching factors. This research also provides an in-depth analysis of various ERP reference model types.

Whether automatically generated summaries of health social media can assist users in appropriately managing their diseases and ensuring better communication with health professionals becomes an important issue. This paper aims to develop a novel deep learning-based summarization approach for obtaining the most informative summaries from online patient reviews accurately and effectively.

This paper proposes a framework to generate summaries that integrates a domain-specific pre-trained embedding model and a deep neural extractive summary approach by considering content features, text sentiment, review influence and readability features. Representative health-related summaries were identified, and user judgements were analysed.

Experimental results on the three real-world health forum data sets indicate that awarding sentences without incorporating all the adopted features leads to declining summarization performance. The proposed summarizer significantly outperformed the comparison baseline. User judgement through the questionnaire provides realistic and concrete evidence of crucial features that remarkably influence patient forum review summaries.

This study contributes to health analytics and management literature by exploring users’ expressions and opinions through the health deep learning summarization model. The research also developed an innovative mindset to design summarization weighting methods from user-created content on health topics.

Organisational development is a well‐known and important methodology used by experts in group dynamics and organisational behaviour for improving groups and organisations. It is a process‐oriented approach of change and is believed to be more effective and valuable than the classic expert approach because it teaches people to improve their situations themselves, which emancipates and stimulates learning. Some organisation consultants seek a mix between the analytical and process approaches whereas others add “harder” aspects of human relations. The inherent limitations of organisation development are considered and alternative paradigms to improve social structures explored.

Traditional contract vehicles do not align well with enterprise resource planning (ERP) implementation methodologies. The purpose of this paper is to identify different contract vehicles and how they map to ERP implementation methodologies. Traditional contract vehicles are more process‐oriented than outcome‐focused. Successful standard software implementations are dependent on the outcome. The misalignment of process‐oriented contract vehicles and results‐oriented implementation methodologies leads to many implementation problems with respect to scope creep and ill‐defined interfaces.

The study is based on research from public and private sector contracting documents, interviews and a review of case studies to show that there is a misalignment between contract vehicles, implementation methods and the eventual project plan.

The research concluded that phased or life‐cycle contracting is the best approach when implementing standard (off the shelf) software in an ERP solution. This approach mimics the recognized life‐cycle approach to product/project management where a large project is broken up into several smaller stages.

The data analyzed are from primary and secondary sources such as direct interviews, case study and contract reviews. The primary focus is based on US Federal Agency acquisition and planning policies.

Identifies different contract vehicles and how they map to ERP implementation methodologies.

How can we understand the colonial state? Specifically, what explains variation in “native policy,” the cornerstone of colonial rule? This article examines the development of German colonialism in Southwest Africa (with respect to the Hereros, Witboois, and Rehoboth Basters), Samoa, and Qingdao, China. I emphasize five main determinants of policy: (1) precolonial ethnographic representations; (2) colonial officials' competitive jockeying with one another for cultural distinction; (3) colonial officials' psychic processes of imaginary identification with the colonized; (4) practices of collaboration and resistance by the colonized; and (5) the structure of the colonial state as a determinant of its own policies.