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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).

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

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.

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.

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

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.

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.

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.

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.

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

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.

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.

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

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.

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

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.

In this study, the author examines the effect of financial knowledge, financial attitude and responsible financial management behaviour on financial satisfaction and investigates the association between financial satisfaction and psychological wellbeing of individuals. The author examines these relationships having controlled for the influence of key demographic variables including age, gender, marital status, income level and employment status of respondents on the predicted relationships.

Data was gathered by means of a self-administered questionnaire to postgraduate business students from a large public university in Ghana. The hypothesized relationships of the study were tested using the Partial Least Square Structural Equation Modelling (PLS-SEM) technique.

The author shows from the structural model analysis using the bootstrapping procedure that financial knowledge, financial attitude and sound financial management behaviour have important implications on financial satisfaction levels of individuals. Further, the author finds financial satisfaction to be an important predictor of the psychological wellbeing of individuals.

The paper highlights the relevance of financial satisfaction on the psychological wellbeing of an individual and identifies some of the dominant factors that are associated with financial satisfaction.

This study examines the concept of financial satisfaction at the individual level and uniquely highlights the psychological implications of financial satisfaction.

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.

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.

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.

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.

This paper aims to suggest a multi-theoretical explanation using a success story to explain psychological well-being (PWB) among employees of K.C, a small enterprise found in Uganda, a developing country in Africa.

The study used qualitative methodology. Based on in-depth interviews with K.C employees, a story was developed describing the practical experience, focusing on the context, actions, results and lessons learnt. Regarding the sample size, the saturation point was attained on the seventh participant.

Findings reveal that employees that possess psychological capital set targets and generate avenues that allow them to achieve set goals, with personal initiative that makes them proactive to accomplish work tasks and individual adaptability that enables them to adjust their emotions and behavior to fit in a complex working environment, which makes them to think, feel and act positively. Furthermore, several theories, including broaden and build, personal initiative and complex adaptive systems theory, explain the manifestations of PWB of employees in small enterprises.

The study was limited by focusing on the context of a small enterprise. Future research may investigate other study contexts whose findings might be different. In addition, the study being hypothetical lacked statistical testing. It would be a meaningful effort if future studies statistically tested the suggested model. Irrespective of the limitations, the findings of this study remain significant.

In practice, employees may replicate these findings to nurture PWB which eventually contributes to enterprises’ success. This could provide answers to the psychological challenges experienced by employees of small enterprises, especially in the African developing countries like Uganda where this is a major challenge. Specifically, the workers of K.C enterprise may depend on their PWB to deal with workplace challenges and sustain the enterprise’s performance.

Socially, there is need to embrace positive social relationships among employees at the work place which will translate into well-being of society.

This paper is exceptional because it uses a success story showing practical experiences of how PWB of employees in small enterprises is nurtured in Uganda. In addition, a multi-theoretical perspective is used to explain the manifestations in the story, which is the greatest contribution of this paper. Further, a conceptual model is still proposed, depicting psychological capital, personal initiative and individual adaptability as antecedents of PWB.