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The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Purpose: The authors attempt to capture new forensic science students’ pre-conceptions of the field and their assessment of competencies. Methodology: The authors surveyed students at a Historically Black College and University and a Primarily White Institution on their viewership of crime and forensic TV shows and measured their competencies in a range of forensic science skills at the start and end of the semester, along with having students capture errors and evidence from an episode of CSI Las Vegas. Findings: Students who were viewers of crime series with and without prior forensics coursework over evaluated their level of preparedness at the start of the semester, often ranking themselves as moderately or well prepared in blood spatter analysis, fingerprinting, bodily fluid, and hair/fiber collection. Research limitations: The authors relied on a convenience sample of forensic science courses, and their comparison of student learning was disrupted by COVID-19. Originality: The authors examine student concerns with working at crime scenes and reflections on their abilities to succeed in the field. The authors discuss the need for incorporating media literacy, content warnings, and emotional socialization and professional development into forensic science curricula to better equip and prepare students for careers as crime scene investigators and forensic analysts.

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit quality and auditor responsibility in the event of an audit failure. Our experiment consists of a 3 × 2 between-participants design with law students serving as proxies for legal professionals. The results of our experiment indicate that when an audit procedure, namely the investigation of inconsistent evidence, is not required to be documented, legal professionals perceive the performance of the work itself but not its documentation to significantly increase audit quality and reduce the auditor's responsibility for an audit failure. When documentation of the procedure is required, as per AS3, legal professionals perceive enhanced audit quality and reduced auditor responsibility only if the performance of the work is documented.

Shari'ah governance is a vital aspect that ensures internal shari'ah compliance function in Islamic financial industry, including the takaful industry. Shari'ah audit is a component of shari'ah governance in any Islamic institution as it independently attests the state of shari'ah compliance. Besides, it contributes towards shari'ah non-compliance risk management and enhances the quality of internal shari'ah audit function. The main aim for this chapter is to discuss the scopes and processes of shari'ah audit function in takaful operation. In addition, a discussion on applicable key controls in takaful operation is also provided. This chapter provides an insight into shari'ah audit implementation in a takaful operator, based on the information solicited from an interview session with its shari'ah auditor. This chapter provides fundamental aspects of shari'ah audit exercise in takaful operation and raises takaful operator's views on the challenges and adequacy of guidelines on shari'ah audit for its effective implementation.

This study explores the nature and role of CEO discourse in mergers and acquisitions (M&A), and especially during the highly complex post-merger integration process. Abstraction from two extensive empirical data sources suggests that executive discourse in M&A can be seen as fitting a taxonomy involving four categories: dubbed the cartel, aesthetic, videogame and holistic communicator. It is furthermore purported that executive sense-making through discourse may need to be monitored around an ideal and permanently oscillating distance between the executive promise and the many different realities that stakeholders experience in the post-merger process: too little distance prevents change from happening, too much distance erodes the belief in the promised possibilities. This distance, named the promise–realities gap, is different for each (type of) stakeholder, as stakeholders perceive both the discoursed promise as also their everyday corporate realities in different manners. This individual perception of discourse and of the multitude of perceived realities and the volatility of their influencing variables exacerbate the successful management of the promise–realities gap.

Archaeological evidence from the prehistoric Spondylus industry of coastal Ecuador is analyzed here to clarify how craft production was structured and the role that it played in the rise of social complexity. Many models of social development propose that elite cooption of specialized craft production can be a useful avenue through which aspiring elites can gain differential status. Contrary to the expectations of these models, data from coastal Ecuador indicates that craft production of sumptuary goods was an activity primarily carried out by household units for the benefit of the domestic economy. Increased trafficking with northern Peruvian states at ca. 750 seems to have promoted local social stratification by attracting large numbers of households to the restricted locales where they could exploit these resources, which in turn prompted a strengthening of the kinds of political conditions that facilitate orderly interaction and minimize internal social conflict.

All countries need to track the implementation of their educational policies and legislation. The justifications and pressures for mapping such developments are very clear at the international level, as can be seen in the 2006 United Nations Convention on the Rights of Persons with Disabilities (UNCRPD) call for data collection and monitoring at State level. They are also apparent at the European level, as outlined in the European Council priorities and targets outlined in the education and training ET 2020 strategy. This chapter will focus on the current situation in European Union member countries. It will attempt to identify the issues that must be addressed by systems of data collection at international and national levels in order to monitor learners’ rights to inclusive education.

This chapter introduces Building Back Better Libraries (BBBL) as a critical concept for improved library planning both prior to and following a disaster or other emergency. Building Back Better, an idea widely discussed in the disaster recovery literature, seeks to use the difficulty of a disaster as an opportunity to go beyond the status quo and to promote changes that result in stronger, more resilient communities. The authors will define BBB elements and frameworks, building upon those to create a model for library disaster planning and recovery, and applying it to cases involving space and facilities, collections, services, and people.

Literature on the Building Back Better concept and frameworks, as well as library emergency response, was reviewed. This source material was used to develop a modified framework for improved library disaster planning and recovery. The Building Back Better Libraries framework is discussed and applied to cases involving library facilities and spaces, collections, and services, and its implementation through a disaster planning team is reviewed.

Though all libraries hope to avoid disaster, few succeed. One survey found that as many as 75% of academic library respondents had experienced a disaster or emergency. Evidence also suggests that few libraries are prepared, with as many as 66–80% of libraries reporting that they have no emergency plan with staff trained to carry it out. Even when plans are in place, the rush to respond to immediate needs following a disaster can overwhelm the ability to pursue effective long-term planning. Building Back Better, when framed for libraries, provides a planning tool to balance short-term response with long-term recovery and resilience. The Building Back Better Libraries framework focuses on the areas of risk assessment for library collections and spaces; recovery and rejuvenation for facilities, collections, and services; and implementation and monitoring, with particular discussion of the human element and the role of a library disaster planning team.

The proposed framework, Building Back Better Libraries (BBBL), can be used to strengthen disaster planning in a manner that balances meeting immediate needs with implementing longer term plans to create stronger and more resilient libraries.

Although aspects of BBB ideas are present in existing library literature, the concept is not formally defined for the library context.