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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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Book part
Publication date: 8 April 2005

Magnar Forbord

In every industry there are resources. Some are moving, others more fixed; some are technical, others social. People working with the resources, for example, as buyers or…

Abstract

In every industry there are resources. Some are moving, others more fixed; some are technical, others social. People working with the resources, for example, as buyers or sellers, or users or producers, may not make much notice of them. A product sells. A facility functions. The business relationship in which we make our money has “always” been there. However, some times this picture of order is disturbed. A user having purchased a product for decades may “suddenly” say to the producer that s/he does not appreciate the product. And a producer having received an order of a product that s/he thought was well known, may find it impossible to sell it. Such disturbances may be ignored. Or they can be used as a platform for development. In this study we investigate the latter option, theoretically and through real world data. Concerning theory we draw on the industrial network approach. We see industrial actors as part of (industrial) networks. In their activities actors use and produce resources. Moreover, the actors interact − bilaterally and multilaterally. This leads to development of resources and networks. Through “thick” descriptions of two cases we illustrate and try to understand the interactive character of resource development and how actors do business on features of resources. The cases are about a certain type of resource, a product − goat milk. The main message to industrial actors is that they should pay attention to that products can be co-created. Successful co-creation of products, moreover, may require development also of business relationships and their connections (“networking”).

Details

Managing Product Innovation
Type: Book
ISBN: 978-1-84950-311-2

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Book part
Publication date: 4 April 2013

Marion Orr and Carrie Nordlund

Purpose – This chapter examines the shift in political leadership from white ethnics and African-Americans to Hispanic/Latino representation in city-wide offices…

Abstract

Purpose – This chapter examines the shift in political leadership from white ethnics and African-Americans to Hispanic/Latino representation in city-wide offices. Specifically, we explore the electoral coalition that Angel Taveras constructed to become Providence, Rhode Island’s first Latino mayor. This victory illustrates the continued strength of Hispanic/Latino political candidates in American politics.Design/method – Using public opinion survey data and a ward-by-ward analysis we provide a detailed breakdown of the type of voter Taveras appealed to and where these individuals reside.Findings – Taveras’s win was anchored in the upper-income, white liberal wards of the city. In addition, he won in the old Irish and Italian wards now inhabited by African-Americans and Hispanic/Latino voters. Overall, the significant growth of the Hispanic/Latino community in Providence from 30 percent in 2000 to 38 percent in 2010 was pivotal to his victory.Originality/value – This chapter provides an in-depth examination of how a Latino candidate won in a Northeastern city that had been dominated by Irish and Italian political leaders. The coalition that Taveras constructed highlights how Latinos appeal to liberal white voters. Finally, Taveras’s victory signals the continued political ascension and strength of the Hispanic/Latino community.

Details

21st Century Urban Race Politics: Representing Minorities as Universal Interests
Type: Book
ISBN: 978-1-78190-184-7

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Article
Publication date: 1 November 1936

AT intervals the rules and regulations of libraries should be scrutinized. They are not in themselves sacrosanct as is the constitution of the Realm, but many exist which…

Abstract

AT intervals the rules and regulations of libraries should be scrutinized. They are not in themselves sacrosanct as is the constitution of the Realm, but many exist which no longer have serviceable qualities. Nevertheless, so long as a rule remains in force it should be operative and its application be general and impartial amongst readers; otherwise, favouritism and other ills will be charged against the library that makes variations. This being so, it is imperative that now and then revision should take place. There is to‐day a great dislike of discipline, which leads to attacks on all rules, but a few rules are necessary in order that books may be made to give the fullest service, be preserved as far as that is compatible with real use, and that equality of opportunity shall be given to all readers. What is wanted is not “no rules at all,” but good ones so constructed that they adapt themselves to the needs of readers. Anachronisms such as: the rule that in lending libraries forbids the exchange of a book on the day it is borrowed; the illegal charge for vouchers; insistence that readers shall return books for renewal; the rigid limiting of the number of readers' tickets; or a procrustean period of loan for books irrespective of their character—here are some which have gone in many places and should go in all. Our point, however, is that rules should be altered by the authority, not that the application of rules should be altered by staffs. The latter is sometimes done, and trouble usually ensues.

Details

New Library World, vol. 39 no. 5
Type: Research Article
ISSN: 0307-4803

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