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Article
Publication date: 4 September 2017

Joyce E. Larson, Kara J. Brown and Ivet A. Bell

To highlight guidance issued by the US Securities and Exchange Commission (SEC) for the benefit of investment advisers regarding certain obligations under the Investment…

Abstract

Purpose

To highlight guidance issued by the US Securities and Exchange Commission (SEC) for the benefit of investment advisers regarding certain obligations under the Investment Advisers Act of 1940 (Advisers Act) and the rules thereunder.

Design/methodology/approach

Summarizes recent guidance regarding issues related to several challenging Advisers Act requirements, including inadvertent custody and client account transfers under Advisers Act Rule 206(4)-2, the use of participating affiliate arrangements pursuant to the “Unibanco” no-action letters, unique considerations affecting automated advisers (i.e., “robo-advisers”), the top five most frequently identified compliance topics identified in examinations conducted by the SEC’s Office of Compliance Inspections and Examinations (OCIE), and recent guidance regarding the private fund regulatory filing Form PF.

Findings

This guidance may assist advisers in preparing for regulatory examinations and questions from institutional investors. While the recent guidance addresses important topics, the guidance also raises some practical questions.

Originality/value

Practical guidance from experienced securities and financial services lawyers.

Details

Journal of Investment Compliance, vol. 18 no. 3
Type: Research Article
ISSN: 1528-5812

Keywords

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Article
Publication date: 1 January 1986

Stephen Atkins

Arms control, international security, and peace are topics of growing concern among scholars. This concern is a reaction to the heightened international tensions during…

Abstract

Arms control, international security, and peace are topics of growing concern among scholars. This concern is a reaction to the heightened international tensions during the past decade. Researchers are aware that their work might contribute to an understanding of the sources of conflict, and to the peaceful resolution of international issues. Interest in the field is rapidly expanding both in the United States and abroad, but there has been little agreement on the direction research should take. Research institutes, think‐tanks, and university programs around the world are devoting an increasing amount of time to the study of arms control, international security, and peace.

Details

Reference Services Review, vol. 14 no. 1
Type: Research Article
ISSN: 0090-7324

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Book part
Publication date: 25 November 2019

Xing Zhang

Depressive symptoms are higher among racial and ethnic minorities in the United States. Many studies have evidenced associations between school disconnectedness and…

Abstract

Depressive symptoms are higher among racial and ethnic minorities in the United States. Many studies have evidenced associations between school disconnectedness and depressive symptoms by race and ethnicity in adolescence (Joyce & Early, 2014; Walsemann, Bell, & Maitra, 2011). Given that adolescents spend most of their time at home when they are not at school (Larson & Richards, 2001), it is important to understand how mother-child relationships may moderate school disconnectedness, and how mother–child relationships may serve as a protective buffer for depressive symptoms in the transition to adulthood. I use data from Waves II and III of the National Longitudinal Study of Adolescent to Adult Health (Add Health) from 1995 to 2002 (n = 9,766) and OLS regression analysis to examine how school disconnectedness in adolescence is associated with depressive symptoms in the transition to adulthood, and how mother–child relationships in adolescence moderate these associations in the United States. I examine differences in these relationships across racial and ethnic groups. I find that school disconnectedness in adolescence is associated with increased depressive symptoms in the transition to adulthood, and that maternal warmth and communication moderates the association between school disconnectedness and depressive symptoms. Maternal relationship quality in adolescence serves as an important protective factor for mental health in the transition to adulthood.

Details

Transitions into Parenthood: Examining the Complexities of Childrearing
Type: Book
ISBN: 978-1-83909-222-0

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Article
Publication date: 27 October 2020

Michael L. Litano and Valerie J. Morganson

Despite the prevalence and potential benefits of multiauthority organizational structures (i.e. matrix organizations), research is lacking on the resulting impact on…

Abstract

Purpose

Despite the prevalence and potential benefits of multiauthority organizational structures (i.e. matrix organizations), research is lacking on the resulting impact on employees’ work–family conflict (WFC). The purpose of this article is to use leader–member exchange (LMX) as a framework to examine how employees who report to two leaders experience WFC.

Design/methodology/approach

A sample of 111 engineers and researchers nested within 33 branches and 21 project teams completed an online questionnaire containing measures of LMX and WFC. Hierarchical multiple regressions were used to test the study’s hypotheses.

Findings

LMX with one's immediate supervisor (branch manager, LMX–BM) and project manager ( LMX–PM) each contributed unique variance in predicting WFC. LMX–PM moderated the negative relationship between LMX–BM and WFC, such that the negative relationship was stronger in magnitude at higher levels of LMX–PM quality.

Research limitations/implications

While most research studies have focused upon the impact of a single leader, modern organizations often involve dual reporting. Thus, results expand the extant literature to be more applicable to modern organizational realities. Findings provide evidence that future longitudinal research is worthwhile.

Practical implications

Results indicate that LMX theory is relevant beyond one's immediate supervisor. As a result, all managers should communicate with one another to seek better alignment. Particularly in a matrix organization where positional power is limited, leaders stand to reap the many benefits of high LMX relationships.

Originality/value

This study is the first among its type to examine LMX in a dual reporting context, and it is also the first to examine the impacts of dual reporting on WFC.

Details

Journal of Managerial Psychology, vol. 35 no. 7/8
Type: Research Article
ISSN: 0268-3946

Keywords

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Book part
Publication date: 16 August 2021

Abstract

Details

Intercultural Management in Practice
Type: Book
ISBN: 978-1-83982-827-0

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Article
Publication date: 1 March 1992

Bala Shanmugam and Philip Bourke

In the mid 1970s two psychologists, Kahneman and Tversky, isolatedthree major aspects of heuristics which induce biases in our decisions,which they termed as: (1…

Abstract

In the mid 1970s two psychologists, Kahneman and Tversky, isolated three major aspects of heuristics which induce biases in our decisions, which they termed as: (1) representativeness, (2) availability and (3) anchoring. An example of the bias within the representativeness heuristic is the underutilization of base rates. Decision makers tend systematically to overweigh current information and underweigh background information (prior probabilities) relative to what Bayes′ theorem implies. Bias in the availability heuristic is observed for instance in the area of government regulation. Proponents of increasing government regulation of business consider the benefits of eliminating the relatively small number of observed abuses but do not consider the large number of cases where the current system has worked. Decision makers exhibit a tendency to concentrate on extremes rather than means. This is because extremes are more readily available to retrieve from our mental set (mind) than means. On the anchoring heuristic, it is noticed that people allow their decisions to be distorted by the presence of points of reference that should be irrelevant. Discusses biases associated with one particular activity which is important to bank marketing officials, i.e. assessing creditworthiness, and substantiates such a bias using empirical findings.

Details

International Journal of Bank Marketing, vol. 10 no. 3
Type: Research Article
ISSN: 0265-2323

Keywords

Content available
Article
Publication date: 19 March 2018

Dominic Detzen

The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US…

Abstract

Purpose

The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure (CAP), the first US body to set accounting principles.

Design/methodology/approach

The paper combines Halliday’s (1985) knowledge mandates with Hancher and Moran’s (1989) regulatory space to attain a theory-based understanding of auditors’ changing knowledge conceptions amid regulatory pressure. It draws on a range of primary and secondary sources to examine the period from 1929 to 1938.

Findings

Following the stock market crash, the newly created SEC aimed to engage auditors as a means to regulate companies’ accounting practices based on a set of codified principles. While entailing increased status, this new role conflicted with the auditors’ knowledge conception, which was based on professional judgment and personal integrity. Pressure from the SEC and academics eventually made auditors agree to a codification of their professional knowledge and create the CAP as a cooperative regulatory solution.

Originality/value

The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between the actors occupying the regulatory space of accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 1 June 2021

Melissa Rikiatou Kana Kenfack and Ali Öztüren

It is salient to be acquainted with the key elements that determine educational tourists’ decision in selecting an overseas destination while considering the rise of…

Abstract

It is salient to be acquainted with the key elements that determine educational tourists’ decision in selecting an overseas destination while considering the rise of international competition amidst nations concerning international students. There has been a growth in the number of nations committed to attracting educational tourists. This issue is evident in countries involved in higher education (HE), such as Northern Cyprus, identified as an edu-tourism destination. Northern Cyprus can attract a whopping number of tourists, and the higher population is most likely to be made up of international students regardless of its interdiction on direct flights and political pressure. This chapter centres on analysing educational tourists’ motivators in selecting a tourism education destination abroad and on revealing effective recruitment and promotion plans towards attracting them. The chapter includes the descriptions and discussions of educational tourism, the HE industry over the years, globalisation and internationalisation of educational tourism, factors influencing educational tourists’ decision-making process and key elements influencing educational tourists’ decisions in HE institutions. At the end of the chapter, a case study is presented that reports the findings of interviews with educational tourists, overseas recruitment agents and Eastern Mediterranean University staff responsible for promoting the institution. The results identified eight factors affecting educational tourists’ decisions on study destination. Those factors comprise cost, ease of access, location, social factors, quality of education, instruction language, cultural environment and communication quality. The sub-factors of the main eight factors are scholarships, destination’s scenery, safety, friends’ and relatives’ influence and cultural differences. This chapter brings a significant knowledge about the motives that affect educational tourists in selecting at a particular HE destination. Based on the study’s findings, educational institutions may consider various recommendations to redesign their strategies towards attracting educational tourists more effectively. Generally, this study promotes an apprehension about the diverse elements that affect educational tourists’ selection of a destination study. An in-depth understanding of these factors will help education institutions’ decision-makers better develop plans of action to provide desired services to educational tourists, attract and keep them in return.

Details

Global Perspectives on Recruiting International Students: Challenges and Opportunities
Type: Book
ISBN: 978-1-83982-518-7

Keywords

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Book part
Publication date: 28 November 2019

Abstract

Details

The North East After Brexit: Impact and Policy
Type: Book
ISBN: 978-1-83909-009-7

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Article
Publication date: 1 November 2001

Aodheen O’Donnell, Audrey Gilmore, Darryl Cummins and David Carson

The network construct is in common usage in entrepreneurship research. However while the increasing use of the construct has furthered our understanding of the phenomenon…

Abstract

The network construct is in common usage in entrepreneurship research. However while the increasing use of the construct has furthered our understanding of the phenomenon of entrepreneurship, its popularity has sometimes led to misapplication and inconsistent research findings. Traces the development of the network concept in the two strands of research that have dominated this field, namely inter‐organisational networks and the entrepreneur’s personal network. Discusses the specific contexts in which these two branches have received most attention. Proposes that several key areas have been relatively neglected and offers direction for future research which would serve to improve our understanding of the entrepreneurial process.

Details

Management Decision, vol. 39 no. 9
Type: Research Article
ISSN: 0025-1747

Keywords

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