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Article
Publication date: 25 November 2020

Alan R. Friedman, Dani R. James, Gary P. Naftalis, Paul H. Schoeman and Chase Henry Mechanick

To analyze the U.S, Supreme Court’s decision in Liu v. S.E.C., 140 S. Ct. 1936 (2020) and its potential implications for insider trading cases.

Abstract

Purpose

To analyze the U.S, Supreme Court’s decision in Liu v. S.E.C., 140 S. Ct. 1936 (2020) and its potential implications for insider trading cases.

Design/Methodology/Approach

Provides context on the history of disgorgement in SEC enforcement proceedings; discusses factual and procedural background underlying the Liu decision; summarizes the Court’s opinion and rationale, with a particular focus on the Court’s pronouncements regarding the permissible scope of SEC disgorgement as an equitable remedy; identifies and explores three possible issues in insider trading cases that may be affected by the Court’s narrowing of SEC disgorgement.

Findings

In Liu, the Supreme Court narrowed SEC disgorgement by stating that, as a general matter, SEC disgorgement is not permitted where: (1) the proceeds are not remitted to investors; (2) one defendant is made to disgorge profits that were received by someone else; or (3) the amount of disgorgement fails to deduct legitimate business expenses, in each case subject to possible exemptions as outlined by the Court.

Practical implications

This rule may call into question whether courts may: (a) order disgorgement against insider traders, given the difficulty of identifying investors who have been harmed; (b) order insider traders to disgorge profits earned by others on account of their violations; or (c) order insider traders to pay civil penalties under Section 21 A of the Exchange Act based on profits earned by others.

Originality/Value

Expert analysis and guidance from experienced securities enforcement lawyers with expertise in insider trading.

Details

Journal of Investment Compliance, vol. 21 no. 1
Type: Research Article
ISSN: 1528-5812

Keywords

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Book part
Publication date: 20 August 1996

Abstract

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The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

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Abstract

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The Emerald Handbook of Blockchain for Business
Type: Book
ISBN: 978-1-83982-198-1

Keywords

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Book part
Publication date: 14 September 2018

Loreta Tauginienė and Jolanta Urbanovič

This chapter guides the reader to an understanding of social responsibility in educational settings, namely on school/university social responsibility (USR). The…

Abstract

This chapter guides the reader to an understanding of social responsibility in educational settings, namely on school/university social responsibility (USR). The phenomenon of social responsibility in these settings is nuanced when encountering stakeholders, either external or internal. This chapter conceptualizes school/USR and describes related stakeholders and their management strategies. In addition to this, the chapter discusses eight transition lines of stakeholders developed on the expectations of stakeholders, the degree and the format of engagement and impacts on society and institutions: pupil–student; teachers-academics; parents; alumni; future employers; business sector; funding providers; and society at large. It concludes that a managerial pattern while implementing social responsibility by involving stakeholders differs by educational setting. This is to say that school social responsibility is rather carried out through process, whereas USR concerns both process and outputs. This distinction results in introducing the definition of school/USR as a commitment toward performance based on ethical and other conventional principles that are respectively substantiated in the mission, values and related activities in the interplay with all possible stakeholders in order to create social value foremost.

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Book part
Publication date: 14 November 2012

Abstract

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The Impact of HIV/AIDS on Education Worldwide
Type: Book
ISBN: 978-1-78190-233-2

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Article
Publication date: 1 June 1979

Valerie Gilbert

Aslib Library holds a collection of thesauri, subject headings and classification schemes which are used to answer members' enquiries about the existence of schemes for…

Abstract

Aslib Library holds a collection of thesauri, subject headings and classification schemes which are used to answer members' enquiries about the existence of schemes for particular subject fields and many of which are available on loan for two weeks. Our policy is to acquire all significant English language publications and bilingual or multilingual items with English as one of the languages.

Details

Aslib Proceedings, vol. 31 no. 6
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 13 March 2007

Randy Kemp and Adam D. Moore

The purpose of this paper is to provide a survey piece on the concept of privacy and the justification of privacy rights.

Abstract

Purpose

The purpose of this paper is to provide a survey piece on the concept of privacy and the justification of privacy rights.

Design/methodology/approach

This article reviews each of the following areas: a brief history of privacy; philosophical definitions of privacy along with specific critiques; legal conceptions of privacy, including the history of privacy protections granted in constitutional and tort law; and general critiques of privacy protections both moral and legal.

Findings

A primary goal of this article has been to provide an overview of the most important philosophical and legal issues related to privacy. While privacy is difficult to define and has been challenged on legal and moral grounds, it is a cultural universal and has played an important role in the formation of Western liberal democracies.

Originality/value

The paper provides a general overview of the issues and debates that frame this lively area of scholarly inquiry. By facilitating a wider engagement and input from numerous communities and disciplines, it is the authors' hope to advance scholarly debate in this important area.

Details

Library Hi Tech, vol. 25 no. 1
Type: Research Article
ISSN: 0737-8831

Keywords

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Book part
Publication date: 4 August 2016

Abstract

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Contemporary Issues in Applied and Professional Ethics
Type: Book
ISBN: 978-1-78635-443-3

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Article
Publication date: 21 August 2009

Kevan Penter, Graham Pervan and John Wreford

The purpose of this paper is to contribute towards development of a management framework for offshore business process outsourcing (BPO).

Abstract

Purpose

The purpose of this paper is to contribute towards development of a management framework for offshore business process outsourcing (BPO).

Design/methodology/approach

This paper utilises longitudinal case studies to identify success factors in managing offshore BPO via the captive model (i.e. wholly‐owned subsidiary).

Findings

Success in offshore BPO is based on a combination of cost savings, technical service quality and strategic issues, is specific to business context and will change over time. Choice of engagement model (e.g. captive operation or arms‐length contracting) is an important success factor. Advantages of captive centers arise from higher levels of relationship quality, trust and collaboration effectiveness.

Research limitations/implications

This paper focuses on two global companies in two industry sectors (airlines and telecommunications), and both have adopted one particular BPO model (i.e. captive operation).

Originality/value

The paper contributes to scarce literature on offshore captive BPO operations, the most common but also least researched engagement model. The findings have practical implications for managers designing offshore BPO strategy.

Details

Information Technology & People, vol. 22 no. 3
Type: Research Article
ISSN: 0959-3845

Keywords

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Article
Publication date: 6 June 2016

Nicole Anae

There exists no detailed account of the 40 Australian women teachers employed within the “concentration camps” established by British forces in the Orange River and…

Abstract

Purpose

There exists no detailed account of the 40 Australian women teachers employed within the “concentration camps” established by British forces in the Orange River and Transvaal colonies during the Boer War. The purpose of this paper is to critically respond to this dearth in historiography.

Design/methodology/approach

A large corpus of newspaper accounts represents the richest, most accessible and relatively idiosyncratic source of data concerning this contingent of women. The research paper therefore interprets concomitant print-based media reports of the period as a resource for educational and historiographical data.

Findings

Towards the end of the Boer War in South Africa (1899-1902) a total of 40 Australian female teachers – four from Queensland, six from South Australia, 14 from Victoria and 16 from New South Wales – successfully answered the imperial call conscripting educators for schools within “concentration camps” established by British forces in the Orange River and Transvaal colonies. Women’s exclusive participation in this initiative, while ostensibly to teach the Boer children detained within these camps, also exerted an influential effect on the popular consciousness in reimagining cultural ideals about female teachers’ professionalism in ideological terms.

Research limitations/implications

One limitation of the study relates to the dearth in official records about Australian women teachers in concentration camps given that; not only are Boer War-related records generally difficult to source; but also that even the existent data is incomplete with many chapters missing completely from record. Therefore, while the data about these women is far from complete, the account in terms of newspaper reports relies on the existent accounts of them typically in cases where their school and community observe their contributions to this military campaign and thus credit them with media publicity.

Originality/value

The paper’s originality lies in recovering the involvement of a previously underrepresented contingent of Australian women teachers while simultaneously offering a primary reading of the ideological work this involvement played in influencing the political narrative of Australia’s educational involvement in the Boer War.

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