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Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Content available
Book part
Publication date: 23 August 2022

Alison Pilnick

Abstract

Details

Reconsidering Patient Centred Care
Type: Book
ISBN: 978-1-80071-744-2

Abstract

Details

Women and the Abuse of Power
Type: Book
ISBN: 978-1-80043-335-9

Article
Publication date: 1 April 1993

Tim R.V. Davis

The first conference featuring presentations by line managers implementing reengineering was held in Orlando, Florida, in January by The Manufacturing Institute, a division of the…

Abstract

The first conference featuring presentations by line managers implementing reengineering was held in Orlando, Florida, in January by The Manufacturing Institute, a division of the Institute for International Research.

Details

Planning Review, vol. 21 no. 4
Type: Research Article
ISSN: 0094-064X

Book part
Publication date: 20 July 2016

Abbey Stemler

The purpose of this chapter is to expose the limitations of the equity-based crowdfunding provisions of the 2012 JOBS Act. These provisions have received much attention because…

Abstract

Purpose

The purpose of this chapter is to expose the limitations of the equity-based crowdfunding provisions of the 2012 JOBS Act. These provisions have received much attention because they have the potential to open funding opportunities to countless underfunded entrepreneurs and small businesses. In addition, they can provide everyday investors with new ways to diversify their portfolios. However, the author asserts that the JOBS Act is unlikely to be successful in its current incarnation, because it overly burdens the entrepreneur with reporting and accountability requirements, among other things. The author resolves these issues by articulating a regulatory alternative to the JOBS Act.

Methodology/approach

This chapter reviews the general requirements for equity-based crowdfunding under the 2012 JOBS Act. It also reviews the various approaches individual states and other countries have taken to promote equity-based crowdfunding.

Findings

The existing law and proposed regulations for equity-based crowdfunding under the JOBS Act are overly burdensome and will impair the ability of entrepreneurs and small-businesses to successfully use equity-based crowdfunding throughout the United States. Regulators and other lawmakers need to adopt new rules focused on protecting consumers via spending limits.

Research limitations/implications

Most of the research is based on theory, because the equity-based regulations have not been finalized or implemented at the federal level. However, the United States can learn much from the equity-based crowdfunding efforts of individual states and other countries.

Originality/value

This chapter’s critique is designed to engage lawmakers, regulators, entrepreneurs, and small businesses in a new discussion about equity-based crowdfunding regulations.

Details

International Perspectives on Crowdfunding
Type: Book
ISBN: 978-1-78560-315-0

Keywords

Article
Publication date: 28 June 2013

Michael M. Philipp and Ignacio A. Sandoval

The purpose of this paper is to describe the separate but related relief issued by the Commodity Futures Trading Commission (CFTC) and the Securities and Exchange Commission (SEC…

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Abstract

Purpose

The purpose of this paper is to describe the separate but related relief issued by the Commodity Futures Trading Commission (CFTC) and the Securities and Exchange Commission (SEC) that permits the commingling and portfolio margining of centrally cleared credit default swap (CDS) positions held in customer accounts.

Design/methodology/approach

The paper provides a brief overview of the bifurcated approach taken to the regulation of CDS; explains the benefits of portfolio margining and the need for portfolio margining relief; and provides an overview of the relief provided by the SEC and CFTC.

Findings

The relief provided by the SEC and CFTC may contribute to the efficient use and allocation of capital by market participants; however, the SEC's and CFTC's orders are limited in scope only to CDS products, and the viability of the relief for CDS products will depend upon SEC approval of the margin methodology used by brokers to set margin levels for their customers.

Originality/value

The paper provides practical insights into first of its kind regulatory relief permitting commingling and portfolio margining of centrally cleared derivatives for customer accounts and the requirements incumbent on a market intermediary when implementing a program to commingle and portfolio margin centrally cleared CDS positions.

Article
Publication date: 13 September 2011

Benjamin J. Haskin, Barry P. Barbash and Brian M. Hall

This paper seeks to describe the recent SEC Roundtable on Money Market Funds and Systemic Risk and the context behind the roundtable.

684

Abstract

Purpose

This paper seeks to describe the recent SEC Roundtable on Money Market Funds and Systemic Risk and the context behind the roundtable.

Design/methodology/approach

The paper discusses the SEC's roundtable on money market funds. Context to the roundtable is provided by describing recent steps taken by regulators to address risks posed by money funds. The paper also examines the principal topics discussed at the roundtable, including the debate on the systemic risks posed by money funds and potential regulatory changes that could mitigate those risks.

Findings

A number of regulatory proposals that were raised at the roundtable could, if adopted by the SEC, significantly alter the operation of money market funds as we know them, including requiring money market funds to institute market‐based net asset value (“NAV”) instead of stable NAV, be subject to banking regulations, create an industry‐funded private liquidity bank, or maintain liquidity reserve requirements.

Practical implications

The roundtable is significant as it is likely to influence the future discussion of the regulation of money market funds, which has potential implications for both the money management industry and entities financed by money market funds.

Originality/value

The paper provides information on money market reform for investment advisers, broker‐dealers, regulatory lawyers, institutional investors, and investment companies.

Details

Journal of Investment Compliance, vol. 12 no. 3
Type: Research Article
ISSN: 1528-5812

Keywords

Book part
Publication date: 26 April 2011

Janice Huber, M. Shaun Murphy and D. Jean Clandinin

As we gradually awakened to Loyla's, Ji-Sook's, and Brent's familial curriculum making, described in earlier chapters, we grew increasingly aware of tensions shaped by their…

Abstract

As we gradually awakened to Loyla's, Ji-Sook's, and Brent's familial curriculum making, described in earlier chapters, we grew increasingly aware of tensions shaped by their experiences in their familial and school curriculum making. Our earlier chapters show something of these tensions. In this chapter we return to a focus on tensions by exploring the tensions embodied by Loyla, Brent, and Ji-Sook as they lived in these two curriculum-making places. As we inquire into the children's embodied tensions, we do so with a sense of wanting to restory the potential of tensions on school landscapes and in composing lives. We also want to show something of ways in which attention to children's embodied tensions makes visible the gaps and silences they experienced in living in these two curriculum-making places.

Details

Places of Curriculum Making
Type: Book
ISBN: 978-0-85724-828-2

Article
Publication date: 10 September 2018

Gautam Gulati, Valerie Murphy, Ana Clarke, Kristin Delcellier, David Meagher, Harry Kennedy, Elizabeth Fistein, John Bogue and Colum P. Dunne

While individuals with an intellectual disability form a significant minority in the worldwide prison population, their healthcare needs require specialist attention. In Ireland…

Abstract

Purpose

While individuals with an intellectual disability form a significant minority in the worldwide prison population, their healthcare needs require specialist attention. In Ireland, services for prisoners with intellectual disabilities need development. However, there is little substantive data estimating the prevalence of intellectual disabilities within the Irish prison system. The paper aims to discuss these issues.

Design/methodology/approach

The authors systematically review published data relating to the prevalence of intellectual disabilities in prisons in the Republic of Ireland. The authors searched four databases, governmental websites and corresponded with experts.

Findings

Little published data were elicited from searches except for one nationwide cross-sectional survey which reflected a higher prevalence than reported in international studies. Studies from forensic mental health populations are narrated to contextualise findings.

Originality/value

This study found that there is little data to accurately estimate the prevalence of intellectual disabilities in the Irish prison system and the limited data available suggests that this is likely to be higher than international estimates. The authors highlight the need for further research to accurately estimate prevalence in this jurisdiction, alongside the need to develop screening and care pathways for prisoners with an intellectual disability.

Details

International Journal of Prisoner Health, vol. 14 no. 3
Type: Research Article
ISSN: 1744-9200

Keywords

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