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Article
Publication date: 27 June 2019

Laura D. Richman, David S. Bakst, Robert F. Gray, Michael L. Hermsen, Anna T. Pinedo and David A. Schuette

To describe the modernization and simplification amendments of certain disclosure requirements of Regulation S-K and related rules and forms recently adopted by the US…

Abstract

Purpose

To describe the modernization and simplification amendments of certain disclosure requirements of Regulation S-K and related rules and forms recently adopted by the US Securities and Exchange Commission (SEC).

Design/methodology/approach

This article provides an overview of the amendments, their effective dates and related practical considerations for companies.

Findings

The amendments cover many provisions within Regulation S-K and affect various forms that rely on the integrated disclosure requirements of Regulation S-K. The amendments are designed to enhance the readability and navigability of SEC filings, to discourage repetition and disclosure of immaterial information and to reduce the burdens on registrants, all while still providing material information to investors. The amendments contain several changes relating to confidential information contained in exhibits. For consistency, parallel amendments have been adopted to rules other than Regulation S-K, as well as to forms for registration statements and reports.

Practical implications

Most of the amendments are effective May 2, 2019. The amendments relating to the redaction of confidential information in certain exhibits became effective April 2, 2019. Given these dates, companies should review the rule changes implemented by the amendment now and consider how they will impact their disclosure in upcoming SEC filings.

Originality/value

Practical guidance from experienced lawyers in the Corporate & Securities practice.

Details

Journal of Investment Compliance, vol. 20 no. 2
Type: Research Article
ISSN: 1528-5812

Keywords

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Article
Publication date: 10 September 2018

John H. Bickford

History-based trade books have an important and expanding role in various curricula. Contemporary education initiatives urge English and language arts educators to spend…

Abstract

Purpose

History-based trade books have an important and expanding role in various curricula. Contemporary education initiatives urge English and language arts educators to spend half their time on non-fiction and history and social studies teachers to include diverse sources starting in the early grades. Diverse professional organizations annually make financial commitments to promote new trade books. Research indicates misrepresentations abound in history-based trade books, yet few empirical studies have been completed. The purpose of this paper is to research examine the historical representation of Abraham Lincoln, arguably the most consequential nineteenth-century American.

Design/methodology/approach

Data samples included trade books intended for early grades and middle grades students. These grade ranges were selected because these students have the least prior knowledge and are perhaps most dependent on the text. Qualitative content analysis research methods were employed.

Findings

Misrepresentations emerged regarding Lincoln’s poverty, actions, motivations for actions, and implications of his actions as seemingly necessary historical content was minimized, vaguely included, or omitted. Findings are juxtaposed across and between selected grade ranges.

Practical implications

Discussion focused on the significance of findings for teachers and researchers. Teachers are guided to supplement trade books with primary sources to position students to distinguish historical misrepresentations.

Originality/value

This research builds on previous scholarship on Lincoln-based trade books by expanding grade range, data samples and research questions.

Details

Social Studies Research and Practice, vol. 13 no. 2
Type: Research Article
ISSN: 1933-5415

Keywords

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Book part
Publication date: 10 June 2019

Jenna Reinbold

The 2015 Obergefell v. Hodges decision accomplished more than the national legalization of same-sex marriage; it also laid bare a deep rift among US Supreme Court justices…

Abstract

The 2015 Obergefell v. Hodges decision accomplished more than the national legalization of same-sex marriage; it also laid bare a deep rift among US Supreme Court justices over the question of whether and how religious objections to same-sex marriage should be accommodated in this new era of marriage equality. This chapter will explore the rift revealed in Obergefell between the Court’s differing conceptions of religious free exercise and will highlight the ways in which this legal dispute was translated into a forceful mode of conservative religious activism in the buildup to the groundbreaking 2016 election.

Details

Studies in Law, Politics, and Society
Type: Book
ISBN: 978-1-78973-727-1

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Article
Publication date: 11 September 2017

John H. Bickford

Social justice themes permeate the social studies, history, civics, and current events curricula. The purpose of this paper is to examine how non-fiction trade books…

Abstract

Purpose

Social justice themes permeate the social studies, history, civics, and current events curricula. The purpose of this paper is to examine how non-fiction trade books represented lesbian, gay, bisexual, transsexual, transgender, and queer (LGBTQ) individuals and issues.

Design/methodology/approach

Trade books published after 2000 and intended for middle grades (5-8) and high school (9-12) students were analyzed.

Findings

Findings included main characters’ demography, sexuality, and various ancillary elements, such as connection to LGBTQ community, interactions with non-LGBTQ individuals, the challenges and contested terrain that LGBTQ individuals must traverse, and a range of responses to these challenges. Publication date, intended audience, and subgenre of non-fiction – specifically, memoir, expository, and historical text – added nuance to findings. Viewed broadly, the books generally engaged in exceptionalism, a historical misrepresentation, of one singular character who was a gay or lesbian white American. Diverse sexualities, races, ethnicities, and contexts were largely absent. Complex resistance structures were frequent and detailed.

Originality/value

This research contributes to previous scholarship exploring LGBTQ-themed fiction for secondary students and close readings of secondary level non-fiction trade books.

Details

Social Studies Research and Practice, vol. 12 no. 2
Type: Research Article
ISSN: 1933-5415

Keywords

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Article
Publication date: 1 April 1992

JAROSLAV MACKERLE

This bibliography is offered as a practical guide to published papers, conference proceedings papers and theses/dissertations on the finite element (FE) and boundary…

Abstract

This bibliography is offered as a practical guide to published papers, conference proceedings papers and theses/dissertations on the finite element (FE) and boundary element (BE) applications in different fields of biomechanics between 1976 and 1991. The aim of this paper is to help the users of FE and BE techniques to get better value from a large collection of papers on the subjects. Categories in biomechanics included in this survey are: orthopaedic mechanics, dental mechanics, cardiovascular mechanics, soft tissue mechanics, biological flow, impact injury, and other fields of applications. More than 900 references are listed.

Details

Engineering Computations, vol. 9 no. 4
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 23 May 2008

S.O. Jekayinfa

In Nigeria, local fabricators of agro‐processing equipment have designed and manufactured various improvised versions of imported bread‐baking machines without due…

Abstract

Purpose

In Nigeria, local fabricators of agro‐processing equipment have designed and manufactured various improvised versions of imported bread‐baking machines without due ergonomic considerations. Also, most of the processes of bread baking in Nigeria largely involve manual materials handling, which continues to represent a major loss source in the work place. The manual operations besides being uncomfortable are characterized by low output and unhygienic products. A study was therefore conducted in three southwestern states of Nigeria with the purpose of evaluating the energy requirements and man‐machine relationships in bread‐baking operations.

Design/methodology/approach

The study, which lasted over one year, involved the use of three fuel sources namely, firewood, electricity and cooking gas during bread baking operations. Questionnaire and physical measurements were employed for data collection from 50 bakeries randomly selected within the study area. The data points include the environmental and body temperatures, anthropometrical data, bio data, injury data, metabolic and production measurements.

Findings

The results of the study revealed that bread‐baking with wood as energy source required the highest energy (6.15 kJ/min) compared with 3.37 kJ/min and 1.52 kJ/min obtained with gas and electricity as sources of energy, respectively. The cost of energy per kg of baked bread was 7.58 with cooking gas followed by 6.05 for electricity and 5.05 for wood in that order. The average baking rate (BR) using firewood, gas and electricity as energy sources were, respectively, 11.92, 17.97 and 20.58 kg/h. Analysis of metabolic data showed moderate (not to a lethal level) increase in the subjects' body temperatures, blood pressures and heart rates after bread‐baking operations.

Originality/value

The study suggests that bread‐baking operations could be categorized as a light grade work and that the use of electricity as energy source is the most appropriate in terms of bread‐BR and unit energy requirement.

Details

Nutrition & Food Science, vol. 38 no. 3
Type: Research Article
ISSN: 0034-6659

Keywords

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