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The theoretical basis for the case is information asymmetry and signaling theory, with buybacks providing a mechanism for reducing information asymmetry between management and investors. The controversy surrounding buybacks has led to political and regulatory scrutiny, which, consistent with evidence from academic research, may affect corporate behavior.

The compact case is based on secondary, public information about stock buybacks. All sources used are cited in-text, with full citations included in the references section at the end of the teaching note.

Stock buybacks, a means of providing returns to shareholders, have recently received increased scrutiny by politicians, media and shareholder activists. Proponents have argued that buybacks result in efficient allocation of capital by returning funds to shareholders, whereas opponents have criticized buybacks for enriching executives, providing tax advantages to shareholders and contributing to income inequality. Corporations did not curtail their use of buybacks after the Inflation Reduction Act of 2022 imposed an excise tax. The case frames the buyback debate in current events and focuses on the buyback activity of Apple. The case provides students the opportunity to analyze alternative ways that companies can provide returns to shareholders, evaluate impacts of buybacks on corporate stakeholders and appraise the reasons for, and implications of, current controversy regarding buybacks.

This compact case is appropriate for upper-level undergraduate or graduate courses in financial accounting, tax and finance. This case provides an opportunity to analyze and evaluate stock buyback decisions in the context of the current controversy related to buybacks.

The Missouri State Library was transferred from the Department of Higher Education to the Secretary of State's office in 1992. The State Library has been involved at some level in all of the technology projects and programs described in this article.

In 1938, the Civil Aeronautics Board (CAB) was established to regulate the fare and route structures of the domestic airline industry. At that time, policy‐makers were fearful that free market conditions in the airline industry would not foster the growth which was deemed to be optimal in the public interest. After forty years of industry development, however, the market structure of the airline industry does not provide justification for regulation. Furthermore, the regulation itself has created problems which are undesirable to both the industry and the public. On October 25, 1978, President Carter signed into law a bill that will gradually remove the regulatory restrictions under which interstate domestic airlines have operated since 1938. All regulatory control over the airlines will end by 1982, and the CAB will be abolished in 1985.

Purpose – This chapter overviews surrogate measures of safety to help better understand the related challenges and opportunities. The chapter is meant to serve as a primer for practitioners looking for alternative methods of evaluating safety where crashes are lacking or are insufficient.

Approach – The historical perspective and the current state-of-the-art thinking are presented in an organised manner with a focus on fundamental concepts, traffic measurement techniques and estimation of the relationships between surrogate events and collisions.

Findings – An analysis of the published research and its findings indicates that traffic conflicts are the most promising surrogates. They enable evaluation of the safety implications of a wide range of road and traffic conditions. The required ecological consistency between conflicts and collisions can be ensured by sufficient nearness of conflicts to collisions. Several methods of estimating the relationship between conflicts and crashes are discussed. Behavioural measures of safety are also discussed. Although easier to measure than conflicts, behavioural measures should be used with caution. Research on surrogate measures of safety may provide a basis for improving microsimulation models as tools of safety evaluation.

Practical implications – Current changes in vehicle and road instrumentation affect safety at a rate that exceeds the efficiency of the traditional crash-based methods of safety analysis. Accurate and quick measurement of safety with surrogate measures offers a viable solution. They are also a necessary condition of gaining a better understanding of safety and finding more effective solutions for safety problems.

BLAISE (British Library Automated Information Service) became operational at the beginning of April. Only the information retrieval part of the service is currently available, and that is at present limited to providing access to those data bases obtained through an agreement with the US National Library of Medicine. Four of these data bases, namely MEDLINE, SDILINE, TOXLINE, and CHEMLINE, are available for interactive searching, whilst the remaining two, the MEDLARS backfiles and TOXBACK, can be accessed off‐line.

While popular genre fictions like detective novels are often centred around formulaic plots and stereotypical characters, they also undergo several exciting changes when adapted in a diverse array of cultural and linguistic contexts. My chapter examines the first female detective of a Bangla crime writing series, Detective (Goyenda) Krishna as a figure that challenges patriarchal stereotypes related to violent women and dismantles the illusory neatness of binaries associated with ‘good’ and ‘bad’ femininity. The gun-toting, vengeance-seeking literary detective is also examined as mediating shifts and transitions in gendered practices and norms in Bengal – its socio-political as well as literary contexts – as it negotiated ideas of decoloniality from the first decade of the twentieth century and emerged as part of a new, partitioned nation in 1947. She is seen as a creative response to the changes related to gender that had been gradually taking shape in colonised Bengal and as articulating radically re-imagined possibilities and opportunities related to female subjectivities in a newly decolonised nation.

We hope to make this column a means to communicate information about on‐line retrieval of all kinds. If you have any news or information concerning on‐line searching or systems, or if you know of an interesting story which we can follow up, please write to Tom Hogan, 74 Singletree Lane, Louisville, Kentucky 40291, USA.

Many files, including the subject catalogues of most British libraries, are arranged in order of class‐numbers or notations. These notations represent subjects and show the relations between them, and are used so that there is a useful sequence of records (e.g. entries for books) in the file (e.g. the library catalogue). To use such files it is however necessary to have an alphabetical subject index.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

This paper develops a theory of preventive health management for high-risk employees. It also designs a prevention model which reveals the way these employees should be handled. While early intervention is ideal, certain steps can be taken even when a problem has escalated to dangerous levels.

This paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.