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Article
Publication date: 6 November 2017

Marc Litt, Jerome P. Tomas, Elizabeth L. Yingling and Richard A. Kirby

To explain the Supreme Court’s ruling in its recent Kokesh v. SEC decision and its impact on the SEC’s ability to recover disgorgement of ill-gotten gains beyond the…

Abstract

Purpose

To explain the Supreme Court’s ruling in its recent Kokesh v. SEC decision and its impact on the SEC’s ability to recover disgorgement of ill-gotten gains beyond the five-year statute of limitations.

Design/methodology/approach

This article discusses the Supreme Court’s recent decision and the immediate effects it will have on the SEC’s approach to a variety of cases in which a significant portion of the recovery may now be outside the statute of limitations.

Findings

The article concludes that the recent Supreme Court decision will have an immediate effect of preventing the SEC from reaching back beyond five years for disgorgement; however, the SEC may be able to comply with Kokesh and modify its procedures so that its financial recoveries from those that violate securities laws may be categorized as an equitable remedy (like restitution) rather than as a penalty (like forfeiture) which is subject to a five-year statute of limitations.

Originality/value

The article provides practical guidance from experienced securities litigation and white collar crime lawyers. It explains and analyzes the Supreme Court decision that severely limits the ability of the SEC to seek disgorgement by limiting the SEC’s use of disgorgement to a five-year statute of limitations.

Details

Journal of Investment Compliance, vol. 18 no. 4
Type: Research Article
ISSN: 1528-5812

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Abstract

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Electronic Resources Review, vol. 4 no. 3
Type: Research Article
ISSN: 1364-5137

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Article
Publication date: 31 January 2018

Marco Hubert, Mirja Hubert, Marc Linzmajer, René Riedl and Peter Kenning

The purpose of this study is to examine how consumer personality trait impulsiveness influences trustworthiness evaluations of online-offers with different trust-assuring…

Abstract

Purpose

The purpose of this study is to examine how consumer personality trait impulsiveness influences trustworthiness evaluations of online-offers with different trust-assuring and trust-reducing elements by measuring the brain activity of consumers. Shoppers with high degrees of impulsiveness are referred to as hedonic shoppers, and those with low degrees are referred to as prudent consumers.

Design/methodology/approach

To investigate the differences between neural processes in the brains of hedonic and prudent shoppers during the trustworthiness evaluation of online-offers, the present study used functional magnetic resonance imaging (fMRI) and region-of-interest analysis to correlate neural activity patterns with behavioral measures of the study participants.

Findings

Drawing upon literature reviews on the neural correlates of both trust in online settings and consumer impulsiveness and using an experimental design that links behavioral and fMRI data, the study shows that consumer impulsiveness can exert a significant influence on the evaluation of online-offers. With regard to brain activation, both groups (hedonic and prudent shoppers) exhibit similar neural activation tendencies, but differences exist in the magnitude of activation patterns in brain regions that are closely related to trust and impulsiveness such as the dorsal striatum, anterior cingulate, the dorsolateral prefrontal cortex and the insula cortex.

Research limitations/implications

The data provide evidence that consumers within the hedonic group evaluate online-offers differently with regard to their trustworthiness compared to the prudent group, and that these differences in evaluation are rooted in neural activation differences in the shoppers’ brains.

Practical implications

Marketers need to be made aware of the fact that neurological insights can be used for market segmentation, because consumers’ decision-making processes help explain behavioral outcomes (here, trustworthiness evaluations of online-offers). In addition, consumers can learn from an advanced understanding of their brain functions during decision-making and their relation to personal traits such as impulsiveness.

Originality/value

Considering the importance of trust in online shopping, as well as the fact that personality traits such as impulsiveness influence the purchase process to a high degree, this study is the first to systematically investigate the interplay of online trustworthiness perceptions and differences in consumer impulsiveness with neuroscientific methods.

Details

European Journal of Marketing, vol. 52 no. 1/2
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 1 December 2020

Gamze Öncül

This study aims to build context-specific measurement tools to assess first-year students' digital literacy skills. The purpose is to collect data to provide more…

Abstract

Purpose

This study aims to build context-specific measurement tools to assess first-year students' digital literacy skills. The purpose is to collect data to provide more meaningful skills support for new students and raise their awareness about the digital literacy skills fundamental to academic study.

Design/methodology/approach

A set of three scales were developed and piloted at the beginning of 2018 and 2019 fall semesters: (1) a self-assessment survey, (2) an online test to collect indirect evidence and (3) a set of performance tasks. In both rounds, the scales were examined for reliability and construct validity and improved accordingly. The third round, conducted with a different scope, enabled a final reliability check for the online test.

Findings

The results indicate that first-year students need support with higher-order digital literacy skills. Low performers tend to overestimate their skills, so self-assessment surveys fall short in providing needs assessment but provide evidence of awareness when combined with the other scales. Performance tasks provide direct evidence but are not practical with larger numbers of participants. An online test to deliver indirect evidence works well but requires careful reliability considerations.

Research limitations/implications

The conceptual framework for digital literacies offered in this study was narrowed down to the immediate skills to maintain a feasible scope. The sample size was small in both rounds, but the findings gave insights regarding the skills under scrutiny. Similarly, the scales were subject to close examination and were continuously improved, and the imperfections were monitored carefully while drawing conclusions.

Practical implications

All of the three scales are ready to be used. Depending on the purpose, they can be given to first-year students together or separately to define their needs for support. Both versions of the survey and performance tasks are presented in the paper, and the test can be found at this link: Digital Literacy Test for Preview.

Originality/value

There are three methods to measure digital skills. Although there are studies using individual or paired methods, this study is distinctive as it combines all three. While other scales to measure digital literacy skills exist, they are not appropriate in every context. Therefore, this study will serve as an example for those wishing to devise context-specific scales.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 1 February 1954

THE year 1954 opened more brightly, in some respects, than most previous years. Salaries are better than they used to be, staffs are larger, and hours are shorter. But…

Abstract

THE year 1954 opened more brightly, in some respects, than most previous years. Salaries are better than they used to be, staffs are larger, and hours are shorter. But there is even less room for complacency or even bare satisfaction than there was forty years ago. Then, however poor was the pay and however long the hours, there was every indication that librarianship was gradually becoming recognized as a profession which in time would rank with the great professions. Principles and objectives were clear and were never lost sight of, but librarians and assistants of that day realized that the great professions were dependant, not only on principles but upon absolute mastery of technique; that no lawyer could survive who merely talked grandiloquently about the principles and objectives of his calling; that the medical man endured—and in many instances enjoyed—a severe and lengthy training in technique and practice, and that even when he became a specialist his prime need and principal qualification was absolute mastery and up to date knowledge of technique and practice in his field of specialisation. In the light of that fad a detailed study of library technique became accepted as essential, and a mass of practical and technical literature was studied and mastered by more than one generation. For examination purposes, perhaps more than for any other reason, the present generation of assistants continues that study, but there has been a change of weight. Today we hear frequently that technique is relatively unimportant and that principles and objectives are the vital essentials.

Details

New Library World, vol. 55 no. 7
Type: Research Article
ISSN: 0307-4803

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Book part
Publication date: 30 March 2016

Patrick Blessinger and Denise Stockley

This chapter provides an overview of the challenges, opportunities, and successes facing contemporary doctoral programs. The authors outline the changing dynamics of…

Abstract

This chapter provides an overview of the challenges, opportunities, and successes facing contemporary doctoral programs. The authors outline the changing dynamics of doctoral studies, including the various degrees that are associated with doctoral programs and the changing demographics of doctoral students. Drawing from aspects of situated learning theory, the authors position the chapters in this volume in relation to learning communities and communities of practice in the ways that reimagine and re-invigorate traditional models of doctoral education.

Details

Emerging Directions in Doctoral Education
Type: Book
ISBN: 978-1-78560-135-4

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Article
Publication date: 30 July 2019

Khalfan Zahran Al Hijji and Mohammad Khamis Al-Busaidi

This study aims to explore the roles and skills of Omani academic cataloguing librarians in facilitating access to various kinds of traditional and digital information…

Abstract

Purpose

This study aims to explore the roles and skills of Omani academic cataloguing librarians in facilitating access to various kinds of traditional and digital information resources and challenges confronting them in fulfilling that task.

Design/methodology/approach

Data for this research were gathered from 37 academic libraries in the country through a questionnaire sent to their cataloguing librarians. Google Docs format was used for cumulating and presenting quantitative data, whilst content analysis was utilized for gathering the qualitative data in specific themes according to the research questions.

Findings

The obvious findings are that Omani academic cataloguers still perform the traditional cataloguing functions, including copy and original cataloguing, and maintain authority files. Moreover, more than half of the respondents have the skills required for working in groups and are familiar with cataloguing tools such as RDA rules and BIBFRAME. However, cataloguers lack familiarity with computer languages (XML, PMH, OAI, RDF) and metadata.

Practical implications

The research concludes with suggestions to libraries for improving librarians’ skills and performance through such as provision of proficient training and establishment of a collaborative body.

Originality/value

This research addresses an area of interest to most librarians. However, few researchers in the authors’ region have focused on this topic. The study, therefore, aims to contribute to filling this gap through assessing whether cataloguers in Oman have the skills and roles required for organizing various information resources in the digital era.

Details

Global Knowledge, Memory and Communication, vol. 68 no. 6/7
Type: Research Article
ISSN: 2514-9342

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Article
Publication date: 22 August 2018

Zhiyuan Simon Tan

The purpose of this paper is to contribute to scholarly work on the role of sell-side financial analysts in corporate governance (CG). It examines the more recent work…

Abstract

Purpose

The purpose of this paper is to contribute to scholarly work on the role of sell-side financial analysts in corporate governance (CG). It examines the more recent work products pertaining specifically to CG that analysts based in the USA and UK have generated in the past two decades, namely, their CGCG reports. Specifically, this paper focusses on analysing how analyst CG reports constitute a comparative space in which the governance procedures of companies are evaluated and “best practices” are created.

Design/methodology/approach

This study involves a social constructivist textual analysis of 48 CG reports produced by analysts based in the USA and UK between 1998 and 2009.

Findings

Analyst CG reports textually construct a comparative space comprising four dimensions. First, the space is constructed for some carefully edited users to evaluate the governance of companies. Second, the construction of this space requires the selection of “building materials”, i.e., governance issues included in the space that render companies amenable to evaluation and comparison. Third, by linking the range of governance issues chosen to formal regulations, firms are rendered governable and regulatory requirements reinterpreted. Lastly, by using different types of inscriptions, such as narratives and tables, the space highlights “winners”, i.e., those companies which do better than others, and constructs their governance procedures as “best practices”.

Research limitations/implications

This research provides a first step towards an in-depth understanding of analyst CG reports. The insights from this paper generate a range of areas for future research, including how these reports are produced and used.

Originality/value

This paper adds to the existing literature focussing on the role of analysts in CG. It extends previous studies by examining the more recent and debatable work products generated by analysts, namely, their CG reports, and suggests an extended CG role for them. Theoretically, analyst CG reports are conceptualised as “inscriptions” that construct “documentary reality”. The notion of “editing” is also drawn upon, to analyse a particular way in which documentary reality is constructed. Accordingly, this paper broadens the theoretical perspectives used in CG research.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 14 March 2018

Alaaldeen Al-Halhouli, Hala Qitouqa, Abdallah Alashqar and Jumana Abu-Khalaf

This review paper aims to introduce the inkjet printing as a tool for fabrication of flexible/wearable sensors. It summarizes inkjet printing techniques including various…

Abstract

Purpose

This review paper aims to introduce the inkjet printing as a tool for fabrication of flexible/wearable sensors. It summarizes inkjet printing techniques including various modes of operation, commonly used substrates and inks, commercially available inkjet printers and variables affecting the printing process. More focus is on the drop-on-demand printing mode, a strongly considered printing technique for patterning conductive lines on flexible and stretchable substrates. As inkjet-printed patterns are influenced by various variables related to its conductivity, resistivity, durability and dimensions of printed patterns, the main printing parameters (e.g. printing multilayers, inks sintering, surface treatment, cartridge specifications and printing process parameters) are reported. The embedded approaches of adding electronic components (e.g. surface-mounted and optoelectronic devices) to the stretchable circuit are also included.

Design/methodology/approach

In this paper, inkjet printing techniques for fabrication of flexible/stretchable circuits will be reviewed. Specifically, the various modes of operation, commonly used substrates and inks and variables affecting the printing process will be presented. Next, examples of inkjet-printed electronic devices will be demonstrated. These devices will be compared to their rigid counterpart in terms of ease of implementation and electrical behavior for wearable sensor applications. Finally, a summary of key findings and future research opportunities will be presented.

Findings

In conclusion, it is evident that the technology of inkjet printing is becoming a competitor to traditional lithography fabrication techniques, as it has the advantage of being low cost and less complex. In particular, this technique has demonstrated great capabilities in the area of flexible/stretchable electronics and sensors. Various inkjet printing methods have been presented with emphasis on their principle of operation and their commercial availability. In addition, the components of a general inkjet printing process have been discussed in details. Several factors affect the resulting printed patterns in terms of conductivity, resistivity, durability and geometry.

Originality/value

The paper focuses on flexible/stretchable optoelectronic devices which could be implemented in stretchable circuits. Furthermore, the importance and challenges related to printing highly conductive and highly stretchable lines, as well as reliable electronic devices, and interfacing them with external circuitry for power transmission, data acquisition and signal conditioning have been highlighted and discussed. Although several fabrication techniques have been recently developed to allow patterning conductive lines on a rubber substrate, the fabrication of fully stretchable wearable sensors remains limited which needs future research in this area for the advancement of wearable sensors.

Details

Sensor Review, vol. 38 no. 4
Type: Research Article
ISSN: 0260-2288

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