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To alert broker-dealers to several regulatory developments relating to cybersecurity threats.

Reviews four regulatory developments in the cybersecurity area and provides several steps broker-dealers should undertake to review and improve their cybersecurity and information technology protocols and practices.

While FINRA’s new cybersecurity sweep appears to be an exploratory and learning exercise to obtain regulatory knowledge and intelligence, firms should be cognizant of the fact that both FINRA and the SEC have imposed significant sanctions against Firms when it has found inadequate cyber security policies and procedures.

Broker-dealers should review the White House’s recent Framework for Improving Critical Infrastructure Cybersecurity and evaluate their own cybersecurity preparedness under the key areas of the Framework.

Practical guidance from experienced privacy and securities regulatory lawyers that consolidates several recent developments in one piece.

The SEC and the SROs have demonstrated through the threat of significant enforcement action that the rules requiring the capture, retention, and review of e‐mail communications will be strictly enforced and, where violated, significant disciplinary penalties will be imposed. Securities firms must use automated technology to comply with such rules and establish, maintain, and enforce its supervisory system to ensure compliance. Moreover, until the SEC and the SROs have addressed the record‐keeping requirements for instant messaging, firms would be best advised to take a conservative view and attempt to capture the messages, if the available technology will allow it, or prohibit the use of such technology.

The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows.

The sample comprises 240 firms (1,200 firm-years) during the period from 2004 to 2008 for which operating cash flows and other variables are available. Cross-sectional and panel data regression models are used in testing the hypotheses.

This study finds that operating cash flows based on Iran-GAAP are no more effective in predicting future cash flows than those based on USA-GAAP, and the predictive ability of the model is improved by adding the earnings accrual components to the operating cash flows.

The study suggests that the Iranian accounting standard setting committee recommends that the statement of cash flows be prepared based on the three-category model instead of the five-category model in an attempt to converge with the International Financial Reporting Standards. Consistent with Financial Accounting Standards Board and financial analyst recommendations, the results reveal that earnings are a better predictor than cash flows from operations.

Radio frequency identification (RFID) can bring a lot of benefits to supply chain management. However, privacy issues caused by RFID surface constantly and can impede widespread implementation of RFID. The purpose of this paper is to propose a theoretical model to explicate the construct of concern for information privacy (CFIP).

The authors review and synthesize the extant and pertinent literature on RFID and privacy issues. Starting with previous theorization of CFIP, its four constituent dimensions are examined – collection, unauthorized secondary use, improper access, and errors – within the context of RFID‐related privacy issues.

The authors situate CFIP within a nomological model, which advances that: awareness of the RFID technology itself, awareness of information security risks entailed by RFID use, and awareness of privacy protective measures are direct antecedent to CFIP; and CFIP directly influences a person's trust in the RFID technology.

Users' concern about privacy is a major impediment to wide‐spread use of RFID. From a societal perspective, the business advantages of RFID technologies should not be gained at the expense of citizens' privacy. This research helps to determine the proper management of privacy issues involved in RFID implementations.

Although there has been some technical discussion of privacy protection measures related to RFID, academic theorization of privacy issues at the human‐societal level is lacking in comparison. With this paper, the authors contribute to remedying this insufficiency.

The purpose of this paper is to provide a framework of excellence for the development of an online press office at Cardiff Council.

The paper presents an analysis of key issues of public relations theory as they apply to the provision of an online press office. This is supported by a survey of journalists who have used Cardiff's media service and enhanced by assessment of examples of existing best practice across local authorities in the UK.

The result is a suggested framework of nine core elements for excellence, which draws on theory and practice and could be applied by other local authorities. The study shows that provided these guiding principles are followed, a basic site can be as successful as one with all the bells and whistles.

The paper makes a substantial contribution to the evidence base for the implementation of local authority online press offices in the UK.

The purpose of this paper is to explore the phenomena of Apple iPhone jailbreaking, a novel scenario where a company actively oppresses and discourages the co-creation of value and customisation of its products by loyal consumers.

This paper conducted a qualitative content and thematic analysis of online jailbreaker discourse to understand the motivations and reasons driving consumers to resist a brand to which they remain extremely loyal.

Three themes explain jailbreaker motivations: enhanced experience, individual right of self-expression and anti-hegemony. Further two themes explain the differing motivations driving hacktivists to create the “exploits” that are subsequently used by jailbreakers (liberating the masses; status and notoriety). Finally, an integrative conceptual model is provided to showcase how disparate theories of consumer behaviour are synthesised during this novel phenomena.

In contrast to previous work, the consumer activists featured in this paper are devoted to the brand and product they are resisting. Rather than switching to an alternative brand, these jailbreakers and hacktivists remain loyal to the product in a genuine effort to help the brand. Even more interesting is the brand actively oppressing these loyal consumers’ attempts to modify and, in some cases, improve their products. Overall, this paper highlights the contradictory relationship between Apple and some of its consumers and demonstrates how brand loyalty, dissatisfaction, resistance/activism and co-creation can co-exist within the same consumer–brand relationship.

This study reports on an inductive, qualitative content analysis exploring depictions of the United States and U.S. citizens in translated, international literature for children. The sample included 18 titles recognized with the Batchelder Award or Honor, a recognition given to U.S. publishers who translate and publish outstanding children’s literature with international origins. The study was situated within the framework of cosmopolitanism, a theoretical perspective acknowledging the importance of local values, culture, and traditions while embracing the global and the unfamiliar. Findings revealed depictions of the United States on the local level as a destination, refuge, and glamorized place of diversity. On the global level, the United States was portrayed as a world power with regard to its military, economics, media, and culture. These findings promote perspective taking and critical literacy as they offer a window for U.S. students into how people from other nations perceive their country.

Digital marketing is becoming the dominant marketing communication method for companies and consumers around the world. The reason for this is due to the real time communication advantages that make it an effective marketing method. The aim of this chapter is to focus on how digital marketing relates to social entrepreneurship in Vietnam, thereby offering a new perspective on the role of social entrepreneurship in developing digital marketing techniques. This will contribute to the existing literature on digital marketing and social entrepreneurship by extending it to an emerging economy setting. Implications for practitioners and policymakers are given that highlight the need for more social enterprises to incorporate digital marketing techniques.