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The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

The purpose of this paper us to summarize the remarks of the Commissioners and participants in several panel sessions and workshops during the 2013 annual “SEC Speaks” conference held by the Practising Law Institute in cooperation with the US Securities and Exchange Commission, discussing the SEC's accomplishments in 2012 and its agenda for 2013.

The paper summarizes remarks by Chairman Walter and Commissioners Aguilar, Paredes, and Gallagher; provides highlights from panel sessions and workshops concerning the Division of Corporation Finance, the Division of Trading and Markets, the Division of Enforcement, the Division of Investment Management, the Office of Compliance Inspections and Examinations as well as highlights from the panel sessions relating to Accounting, Risk, Strategy and Financial Innovation. Judicial and Legislative Developments, and Ethics.

The summaries provide an overview of the SEC's most important current rulemaking, projects and policy priorities.

The paper presents current SEC issues and developments addressed by experienced SEC lawyers.

The purpose of this paper is to challenge the notion that non-financial reporting is mainly about impression management or is only a superficial response to the hegemonic challenges posed by the sustainability movement. It focuses on the most recent development in sustainability reporting (integrated reporting) as an example of how accounting for financial and non-financial information has the potential to expand the scope of accounting systems, promote meaningful changes to reporting processes and provide a broader perspective on value creation.

The research focuses on an African eco-tourism company which has its head office in South Africa. A case study method is used to highlight differences in the presentation of an integrated business model according to the case entity’s integrated reports and how individual preparers interpret the requirement to prepare those reports. Data are collected using detailed interviews with all staff members involved in the preparation process. These are complemented by a review of the minutes of the company’s sustainability workshops and integrated reports.

A decision by the case organisation to prepare an integrated report gives rise to different forms of resistance which limits the change potential of the integrated reporting initiative. Resistance does not, however, preclude reform. Even when individual preparers are critical of the changes to the corporate reporting environment, accounting for financial and non-financial information expands the scope of the conventional accounting system which facilitates broader management control and promotes a more integrated conception of “value”.

Integrated reporting should not be dismissed as only an exercise in corporate reporting and disclosure; it has a transformative potential which, given time, can enable new ways of managing business processes and articulating value creation.

This study answers the calls for primary evidence on how the requirement or recommendation to prepare an integrated report is being interpreted and applied by individual preparers. The findings add to the limited body of interpretive research on the change potential of new reporting frameworks. In doing so, the research provides theoretical support for developing arguments which challenge the conventional position that integrated reporting is little more than an exercise in impression management.

To analyze how the US Securities and Exchange Commission (SEC) has sanctioned broker-dealers (BDs) and registered investment advisers (RIAs) when cybersecurity breaches have occurred and to discuss whether the SEC is imposing a strict liability approach.

Describes the cyber-attack of a small RIA, the remedial steps the RIA took after the attack, the SEC’s enforcement action, why this particular case is noteworthy, and the case’s implications for RIAs and BDs.

RIAs and perhaps BDs may face strict liability from the SEC if they are victims of cybersecurity attacks.

Firms may want to address the likelihood of an SEC enforcement action if a breach occurs by reviewing recent enforcement actions, SEC reports and statements, and FINRA reports and statements.

Discusses the possible future of SEC enforcement actions regarding cybersecurity breaches.

Our purpose in this chapter is to provide researchers and educators with a model of how the Gradual Release of Responsibility (GRR) can be used with inservice and preservice teachers for professional development when teachers engage in reflective processes through the use of video reflection.

In this chapter we provide a brief review of the literature related to video as a learning tool for reflection and a discussion of the Gradual Release of Responsibility and emphasize the role of a teacher educator or more knowledgeable other who scaffolds inservice and preservice teacher reflection across various contexts. Several versions of the GRR model are included. We introduce and explain examples from two class sessions where a combination of inservice and preservice teachers engaged in reflection through video with support from a teacher educator.

We demonstrate that the teacher educator followed the GRR model as she guided preservice and inservice teachers to reflect on video. Through a contrastive analysis of two different class sessions, we show how the instructor released responsibility to the students and how students began to take up this responsibility to reflect more deeply on their own teaching practices.

The examples within this chapter are from a graduate level teacher education course affiliated with a university literacy center. The course was comprised of both preservice and inservice teachers. The model is applicable in a variety of settings and for teachers who are novices as well as those who are experienced teachers.

This is a valuable model for teacher educators and others in professional development to use with teachers. Many teachers are familiar with the use of the GRR model in considering how to guide children’s literacy practices, and the GRR can easily be introduced to teachers to assist them in video reflection on their own teaching.

This chapter provides significant research-based examples of the GRR model and foregrounds the role of a teacher educator in video reflection. The chapter provides a unique framing for research and teaching related to video reflection. The chapter explicitly links the GRR to teacher reflection and video in contexts of professional development or teacher education.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.