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The purpose of this paper is to summarize the Financial Services Authority's (FSA's) enforcement procedures pursuant to powers granted by the Financial Services and Markets Act 2000 (“FMSA”) to impose a variety of sanctions on firms and individuals for breaches of rules under FSMA and other legislation.

Describes FSA's approach to enforcement; how the FSA decides to commence an enforcement investigation; the FSA's powers to gather information and investigate; the FSA's policies and procedures on interviews; the FSA's policies on publicity; how a firm under investigation should involve both internal and external counsel; how the FSA decides to take enforcement action; the role of the Regulatory Decisions Committee (RDC); the FSA's power to prosecute criminal offenses; civil court proceedings, including injunctions, restitution orders, and insolvency proceedings; FSA disciplinary actions; the Statutory Notice Procedure; how the FSA issues decision notices; the role of the Tribunal; and settlement and mediation procedures.

The FSA is increasingly ready to commence enforcement proceedings and where necessary, impose significantly higher financial penalties than before in respect of rules breaches. While familiarity with the detailed procedural rules is important, it is not a substitute for the exercise of common sense and judgement. Each case is different. A final determination of the matter through settlement negotiations is strongly encouraged by the FSA.

An essential summary and reference guide to the FSA's enforcement powers and procedures especially relevant to senior management and to those in compliance who are dealing with actual or potential FSA enforcement action.

To introduce and summarize the key features of market‐misconduct‐related offenses in the UK with a particular focus on insider dealing.

Provides a detailed overview of: the market abuse regime of the UK's financial regulator, the Financial Services Authority (FSA),which implements the EC Market Abuse Directive; other regulatory powers used by the FSA in cases of market misconduct; and relevant criminal law offenses.

The FSA is given a broad range of powers that enable it to bring criminal or regulatory proceedings in the UK for market misconduct. The FSA's powers have thus far been used primarily within the regulatory framework, but the FSA has said that it will be prepared to pursue certain cases through the criminal courts where behavior justifies criminal rather than regulatory action. Although the two regimes are similar, there are some differences and both regimes must therefore be considered when analyzing compliance requirements or whether market misconduct has occurred.

This paper is an important reference for publicly traded issuers, those who recommend investments or investment strategies, and their advisors where any investment activity is carried on with the UK or involves UK markets.

Justifying new manufacturing technology is usually very difficult since the most important benefits are often strategic and difficult to quantify. Traditional capital budgeting procedures that rely on return measures based on direct cost savings and incremental future cash flows do not normally capture the strategic benefits of higher quality, faster responses to wider ranges of customer needs, and the options for future growth made available by flexible manufacturing technology. Adding to these limitations is the difficulty of using traditional cost accounting systems to generate the information necessary for justifying new manufacturing investments. This paper reviews these problems and recommends procedures useful for assessing investments in flexible manufacturing technology.

The purpose of this paper is to introduce librarians, faculty, and other interested individuals to contemporary German literature in English translation.

German‐language authors born in 1950 or later and listed on the Contemporary Living Authors Comprehensive List developed by the German vendor Otto Harrassowitz are searched in OCLC's WorldCat database to determine the existence of English translations. A bio‐bibliographical list is then developed featuring all contemporary German‐language authors who have achieved an English language translation of at least one of their literary works.

Of the approximately 1,400 writers on Harrassowitz's comprehensive list, a surprisingly large number of almost 80 authors of the younger generation (born in 1950 or later) have been translated into English.

This bio‐bibliography of contemporary German belles lettres (of the younger generation) in English translation is the first of its kind. It can be used by librarians to check their current library holdings and to expand their collections of German literature in English translation.

The purpose of this paper is to introduce a theoretical framework based on authentic learning approaches that can be taken into consideration in higher education (HE) contexts to design activities that enable students to develop employability skills.

Three methods were used to develop the framework: desk research on current demand and supply of new graduate’s employability skills; interviews in four European HE institutions to identify authentic learning scenarios; and asynchronous online focus group to validate the framework.

The paper takes a competence-centred approach to the concept of employability skills and sets out a taxonomy of skills required to enhance new graduates’ employability. It also gives criteria and examples of authentic learning scenarios in HE settings that promote the acquisition of these skills.

The framework developed remains theoretical. In a second phase, the framework will be applied to implement authentic activities in different programmes and subjects of five HE institutions, and the results will be reported in future publications.

The framework gives directions to create real and practical ways to enhance new graduates’ employability skills by improving the connection between HE curricula and the demands of the real world.

The added value of the paper lies in adopting a learner-centred, genuine and effective learning approach, such as authentic learning as a catalyst for bringing work experience to formal learning in HE institutions, in order to better develop graduates’ employability skills.

This paper brings insights from accounting scholarship to the measurement and reporting challenges of metagovernance approaches to sustainable development. Where scholarship on metagovernance—the combination of market, hierarchical and network governance—proposes deductive approaches to such challenges, we contend that a historically informed “abductive” approach offers valuable insight into the realpolitik of intergovernmental frameworks.

The paper adopts a Foucauldian “archaeological–genealogical” method to investigate the inclusion of climate change as a Sustainable Development Goal (SDG). It analyses more than 100 documents and texts, tracking the statement forms that crystallise prevailing truth claims across the development of climate and SDG metagovernance.

We show how the truth claims now enshrined in the Paris Agreement on Climate Change constrained the conceptualisation and operationalisation of SDG 13: Take urgent action to combat climate change and its impacts. The paper thereby reframes recent measurement and reporting challenges as outcomes of conceptual conflicts between the technicist emphasis of divisions within the United Nations and the truth claims enshrined in intergovernmental agreements.

This paper demonstrates how an archaeological–genealogical approach may start to address the measurement and reporting challenges facing climate and SDG metagovernance. It also highlights that the two degrees target on climate change has a manifest variability of interpretation and shows how this characteristic has become pivotal to operationalising climate metagovernance in a manner that respects the sovereignty of developing nations.