Search results

To provide guidance to investment companies on document retention policies based on Section 802 of the Sarbanes‐Oxley Act of 2002, codified as Section 1519 of the United States Code.

Reviews the conviction of Arthur Andersen for obstruction of justice based on the way the firm implemented its document retention/destruction policy as Enron was collapsing, and the Supreme Court reversal of that conviction. Explains why the Supreme Court decision should no longer guide an investment company's document retention/destruction policy in light of more recently enacted Section 1519, which imposes stiff penalties on anyone who knowingly alters, destroys, mutilates, conceals, or covers up any record or document with the intent to impede, obstruct, or influence any federal investigation, or in contemplation of such a proceeding.

Suggests a few straightforward rules for an investment company's document retention/destruction policy with a warning to err on the side of caution.

In light of Section 1519, every investment company needs to review its document retention/destruction policy. This article provides useful guidelines for doing so.

This study aims to provide insights on how different sources of information concerning a quality assurance program (QAP) influence consumers’ wine purchase likelihood, profiles of consumers most likely to use QAPs (demographics, wine consumption and expenditures, wine involvement behaviors) and consumer attitudes toward QAPs.

Data are from a 2021 survey of 1,191 wine consumers in Tennessee and other US states. A multiple indicators multiple causes model is used to estimate how consumer demographics, wine consumption and expenditure patterns and several wine-involvement measures influence likelihood of using QAPs from eight provider sources when making wine purchase decisions. Sources include university, government, third-party certifiers, wineries and wine associations at the state, regional, national and international levels.

Wine consumers have an interest in QAP information when making wine purchase decisions. Not all QAP provider information is used equally, with almost 69% of the sample indicating the use of state wine association QAPs, but less than 44% indicating the use of government agency QAPs or third-party QAPs. Wine consumers’ demographics also influence the use of QAP information. Males, higher income consumers, residing outside of Tennessee and more wine-involved consumers are more likely to use QAPs. Consumers view QAPs as indicators of overall wine quality, ingredient quality and wine consistency rather than necessarily a means of building knowledge about local wines.

To the best of the authors’ knowledge, this paper is the first to examine not only QAP use from multiple providers but also how demographics, wine consumption, wine expenditures and wine-involvement impact QAP use.

This study aims to analyze the connection between institutional isomorphic pressures and both women serving on boards and women’s influence on boards within large American firms.

This study examines a longitudinal panel data set of all Standard and Poor’s (S&P) 500 organizations across a seven-year period from 2009 to 2015.

The analyses affirm that institutional isomorphic pressures impact the prevalence and influence of women on boards. Evidence suggests that coercive and normative pressures strongly impact the number of women serving as corporate directors, whereas the power of women directors is linked only to mimetic pressures.

The research suggests that to increase the number of women serving as directors, the industry must first increase the overall number of women serving in senior management roles. Once women directors gain a critical mass of three women on the board, the association with the total number of women directors, the number of boards upon which they concurrently serve, the power of women directors being selected to board leadership and the influence of women directors increase.

This paper extends existing board diversity work by examining institutional pressures at the international, national and firm levels. By examining the relationship between coercive, normative and mimetic pressures on both the prevalence of women on boards and the influence of women on boards, the authors illuminate certain mechanisms that shape the likelihood of board appointment and placement in more powerful positions.

The current study aims to analyze the connection between gender disparities and employment in senior legal roles within large American firms. Specifically, this study seeks to uncover whether legal positions in large corporations reproduce inequalities in representation and wages, or whether these roles provide women with a pathway to greater gender parity.

Investigating a large data set of over 2,000 USA public companies over a ten-year period, this study examines the representation of women in senior legal roles, the likelihood of women’s appointment to those roles as a function of the gender composition of the industry and if a wage gap exists between men and women serving in the top legal roles in corporate America.

Findings suggest that rather than moving women closer to gender parity, in-house counsel positions reproduce many of the same inequalities found in large law firms, particularly with regard to representation in senior ranks and compensation.

Research has illustrated that women experience disadvantage in terms of representation, wages and advancement in large law firms and in corporate executive suites. Women lawyers who occupy senior executive roles, however, may benefit relative to their non-legal counterparts given their education and expertise. Their credentials and relative status may contribute in reducing or eliminating gender disparities. This study extends current research by investigating this potential path to greater gender equality.

This study aims to quantify the underlying feelings of online reviews and discover the role of seasonality in customer dining experiences.

This study applied sentiment analysis to determine the polarity of a given comment. Furthermore, content analysis was conducted based on the core attributes of the customer dining experiences.

Positive feelings towards the food and the service do not show a linear relationship, while the overall dining experiences increase in line with the positive feelings on food quality. Moreover, feelings towards the atmosphere of the restaurants are the most positive in peak season.

This study provides guidelines for restaurateurs regarding the aspects that need more attention in different seasons.

The paper contributes to the knowledge of customer feelings in local restaurants/gastronomy and the role seasonality plays in fostering such feelings. In addition, the novel methodological procedures provide insights for tourism research in discovering new dimensions in theories based on big data.

本论文旨在量化在线评论中的情感导向以及发掘季节性对消费者用餐体验的作用。

本论文采用情感分析法对既定评论做出情感判断。此外, 本文还依据消费者用餐体验中的核心价值采用了内容分析法。

研究发现消费者对食物和服务的正向情感并不是线性关系。然而, 整体用餐体验与对食物质量的正向情感是线性正向的关系。此外, 消费者对饭店氛围的情感在旺季的时节是最为突出的。

本论文对饭店从业者在不同季节的关注点上起到了指导作用。

本论文对地方饭店/美食的消费者情感认知做出了贡献, 此外, 本论文还对季节性如何促进消费情感的作用做出了研究。本论文还采用了新型的研究方法, 这对于旅游研究来说, 做出了基于大数据的新理论研究方向。