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Article
Publication date: 8 May 2018

Bradley J. Bondi, David Slovick and Michael Wheatley

To provide an overview of the Commodity Futures Trading Commission’s (CFTC’s) new self-reporting and cooperation program.

Abstract

Purpose

To provide an overview of the Commodity Futures Trading Commission’s (CFTC’s) new self-reporting and cooperation program.

Design/methodology/approach

Summarizes the key features of the CFTC’s new cooperation program and the CFTC’s statement of its purpose in enacting the program; provides the authors’ views on the likely implications of the program for CFTC enforcement actions.

Findings

Whether the CFTC’s self-reporting and cooperation program will be a useful tool for deterring misconduct remains to be seen as the CFTC begins to implement it, but there are indications that it may encourage cooperation. If properly implemented, the program has the potential to benefit the CFTC and regulated parties significantly.

Originality/value

Practical insights on a new CFTC policy from experienced civil enforcement lawyers.

Details

Journal of Investment Compliance, vol. 19 no. 1
Type: Research Article
ISSN: 1528-5812

Keywords

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Article
Publication date: 5 January 2015

Radhika Bongoni, Ruud Verkerk, Matthijs Dekker and Bea Steenbekkers

Domestic preparation practices influence the sensory properties and nutritional composition of food products. Information on the variability in actual domestic preparation…

Abstract

Purpose

Domestic preparation practices influence the sensory properties and nutritional composition of food products. Information on the variability in actual domestic preparation practices is needed to assess the influence of applied conditions on the sensory and nutritional quality of food. The collection of such information requires a reliable, valid and practical research method. The paper aims to discuss these issues.

Design/methodology/approach

Direct in-home observations, observations in a model-kitchen using cameras, and a self-reporting questionnaire were evaluated for reliability and validity, to study domestic food preparation practices by consumers. Broccoli preparation practices by Dutch consumers were checked by these three methods in this research paper.

Findings

All three research methods were found to be test-retest, inter-observer, parallel-form reliable; and face, content and concurrent valid. However, the self-reporting questionnaire is the most practical research method that can be administered on a large number of respondents in a short time to capture the wide variations in preparation practices.

Originality/value

Consumers can be assisted on domestic food preparation practices that reach their sensory preferences (e.g. texture, colour) as well as have health benefits on consumption.

Details

British Food Journal, vol. 117 no. 1
Type: Research Article
ISSN: 0007-070X

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Book part
Publication date: 28 March 2006

Nava Kahana and Tikva Lecker

Policy strategies directed against illegal immigration have largely concentrated on border and domestic enforcement. This paper suggests that host countries could consider…

Abstract

Policy strategies directed against illegal immigration have largely concentrated on border and domestic enforcement. This paper suggests that host countries could consider a more lenient approach: contributing to the deportation cost of self-reporting illegal immigrants. The increase in illegal immigration that such a reward might bring about is shown to be more than offset by the rise in the number of self-reporting illegal immigrants leaving the rich country, with a concomitant decrease in the number of remaining illegal immigrants. An added advantage of this policy is that the self-reporting immigrants would be predominantly the relatively lower socio-economic group. When adopting this policy, the rich country must choose the appropriate mix of two policy means: funds allocated to strengthening its border and domestic control; and rewards to self-reporting illegal immigrants.

Details

The Economics of Immigration and Social Diversity
Type: Book
ISBN: 978-1-84950-390-7

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Article
Publication date: 23 July 2019

Daniel Hawke

To explain a February 20, 2019 US Securities and Exchange Commission (SEC) settled enforcement action against Gladius Network LLC for failing to register an initial coin…

Abstract

Purpose

To explain a February 20, 2019 US Securities and Exchange Commission (SEC) settled enforcement action against Gladius Network LLC for failing to register an initial coin offering (ICO) under the federal securities laws, in which Gladius was able to avoid a civil penalty by self-reporting the violation and cooperating with the SEC enforcement staff.

Design/methodology/approach

Explains Gladius’ self-reporting, cooperation and remedial steps; why the SEC imposed no civil penalty on Gladius; and two similar cases the SEC instituted in July 2018 against companies that conducted unregistered ICOs, did not self-report, and were penalized. Provides analysis and conclusions.

Findings

The Gladius case offers important insight into how the SEC and its staff think about cooperation credit in resolving SEC enforcement actions and sends a clear message that self-reporting to the SEC can result in meaningful cooperation credit. In three recent cases, the Commission has made clear that once it put the industry on notice that ICOs could be securities that must be registered under the federal securities laws, a party risks enforcement action by failing to do so.

Originality/value

Expert analysis and guidance from an experienced securities lawyer who counsels clients on all manner of SEC enforcement, examination and regulatory policy matters.

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Article
Publication date: 10 July 2019

Brita Backlund Rambaree

The purpose of this paper is to examine corporate social responsibility (CSR) content in the context of four differing national institutional arrangements for welfare. An…

Abstract

Purpose

The purpose of this paper is to examine corporate social responsibility (CSR) content in the context of four differing national institutional arrangements for welfare. An analysis is presented on how self-reported CSR differs in content across two western welfare states (the UK and Sweden) and two emerging economies in southern Africa (South Africa and Mauritius).

Design/methodology/approach

This paper is based on a qualitative content analysis of the CSR self-reporting of 40 companies. This involved 10 of the largest companies incorporated in four countries, namely, Sweden, the UK, South Africa and Mauritius. The content is categorised into community involvement, socially responsible production and socially responsible employee relations. For each category, an analysis is provided of the reported issues (the question of what), the geographic focus of reported issues (the question of where) and ways of working with these issues (the question of how), as well as the extent of reporting and level of reporting (the question of how much).

Findings

The study shows that companies place focus on aspects, issues and localities in ways that differ between countries and can be understood in relation to current institutional arrangements for welfare. The content of self-reported CSR can be both complementing and mirroring the welfare arrangements. Differences in self-reported CSR agendas are particularly evident between the two western welfare states on the one hand and the two emerging economies on the other, as these represent two distinct contexts in terms of welfare arrangements.

Originality/value

This paper contributes to research on the institutional embeddedness of CSR in three ways: first, by going beyond measures of country differences in terms of extent of CSR to consider differences in CSR content; second, by focusing on the social aspects of CSR and placing these differences in relation to welfare configurations; and third, by contributing with empirical findings on how CSR content differs across national settings and across the established/emerging economy divide.

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Article
Publication date: 28 November 2019

Brenden Carroll, Mark Perlow, Christine Ayako Schleppegrell and Sam Scarritt-Selman

To explain the SEC’s Share Class Selection Disclosure Initiative (SCSD Initiative), the purpose it seeks to serve, the results it has generated, and its broader…

Abstract

Purpose

To explain the SEC’s Share Class Selection Disclosure Initiative (SCSD Initiative), the purpose it seeks to serve, the results it has generated, and its broader implications for the asset management industry.

Design/methodology/approach

Explains the newly announced results of the SEC’s Share Class Selection Disclosure Initiative. Provides background on the principles underlying the initiative, the mechanics by which the initiative’s self-reporting program operated, and industry reaction to the initiative. Analyzes the results the initiative generated, in terms of both aggregate disgorgement and the terms of settlement offered to self-reporting advisers. Draws conclusions and provides key takeaways.

Findings

Although the terms of the actual settlements were consistent with the framework of standardized settlement terms set forth in the SCSD Initiative, whether the standardized terms of settlement offered under the SCSD Initiative ultimately will be viewed as favorable will depend in large part upon how the SEC continues to treat advisers that did not self-report.

Originality/value

Expert analysis from experienced lawyers in the mutual fund and investment advisory industries.

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Article
Publication date: 29 April 2021

Steve Lambert, Nikolaos Dimitriadis, Michael Taylor and Matteo Venerucci

This paper focusses on the leaders' ability to recognise and empathise with emotions. This is important because leadership and particularly transformational leadership are…

Abstract

Purpose

This paper focusses on the leaders' ability to recognise and empathise with emotions. This is important because leadership and particularly transformational leadership are principally focussed on an individual's social interactions and their ability to identify emotions and to react empathetically to the emotions of others (Psychogios and Dimitriadis, 2020). Many leadership theorists suggest the ability to have and display empathy is an important part of leadership (Bass, 1990; Walumbwa et al., 2008).

Design/methodology/approach

To examine the extent to which those who work in jobs with a significant element of leadership education can recognise and empathise with emotions, 99 part-time postgraduate executive Master of Business Administration (MBA) students took part in an emotional recognition test. First, all participants were shown a sequence of pictures portraying different human facial expressions and the electrical activity in the brain as a result of the visual stimuli were recorded using an electroencephalogram (EEG). The second stage of the research was for the participants to see the same seven randomised images, but this time, they had to report what emotion they believed they had visualised and the intensity of it on a self-reporting scale.

Findings

This study demonstrated that the ability to recognise emotions is more accurate using EEG techniques compared to participants using self-reporting surveys. The findings from this study provide academic departments with evidence that more work needs to be done with students to develop their emotional recognition skills. Particularly for those students who are or will go onto occupy leadership roles.

Originality/value

The use of neuroscientific approaches has long been used in clinical settings. However, few studies have applied these approaches to develop the authors’ understanding of their use in social sciences. Therefore, this paper provides an original and unique insight into the use of these techniques in higher education.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

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Article
Publication date: 21 August 2019

Susan Light, James Normile and Leonard Licht

To explain FINRA’s new 529 Plan Share Class Initiative, which encourages broker-dealers to self-report violations.

Abstract

Purpose

To explain FINRA’s new 529 Plan Share Class Initiative, which encourages broker-dealers to self-report violations.

Design/methodology/approach

This article provides an overview of 529 plans, the various fee structures of the underlying investment funds, and guidance that broker-dealers should tailor their recommendations to the needs of the individual customer. The article discusses FINRA’s initiative for broker-dealers to self-report if they have violations in this area. It describes various supervisory failures brokerage firms may experience in connection with recommending 529 plans, eligibility for the self-reporting initiative and benefits of self-reporting.

Findings

This FINRA initiative provides an opportunity for firms to reflect on their supervisory systems and provide restitution to harmed customers. It also provides relevant fee-based investment information to customers.

Practical implications

529 plans are valuable tax-advantaged tools to encourage saving for the future educational expenses of a designated beneficiary. If brokerage firms lack reasonable supervisory procedures to recommend appropriate investments based on the length of the investment horizon, this FINRA initiative provides a unique and limited opportunity for firms to assess their supervisory systems and procedures governing 529 Plan share-class recommendations, to identify and remediate any defects, and to compensate any investors harmed by supervisory failures, while possibly avoiding fines for such conduct.

Originality/value

Expert guidance from experienced financial services regulatory and public finance lawyers.

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Article
Publication date: 4 July 2018

Elaine Greenberg

This paper aims to explain the U.S. Securities and Exchange Commission’s (SEC’s) recent Share Class Selection Disclosure (SCSD) Initiative, which offers potentially…

Abstract

Purpose

This paper aims to explain the U.S. Securities and Exchange Commission’s (SEC’s) recent Share Class Selection Disclosure (SCSD) Initiative, which offers potentially favorable settlement terms to investment advisers who self-report to the SEC’s Enforcement Division violations of the federal securities laws relating to certain mutual fund share class selection issues and to discuss factors for consideration by investment advisers regarding their possible participation in this initiative.

Design/methodology/approach

This paper discusses the conditions and terms of the SEC’s SCSD Initiative, the SEC’s focus on conflicts of interest associated with mutual fund share class selection, the applicable law, the complex nature of these issues and the factors that investment advisers should consider in determining whether to participate in the initiative.

Findings

The assessment of the facts and the evaluation and analysis of the issues may be both time-consuming and complex. Firms need to carefully consider whether the potential benefits of self-reporting outweigh any possible downsides, including the potential collateral consequences that an SEC enforcement action may have on their business operations.

Originality/value

This paper contains valuable information about a recent SEC Enforcement Initiative and provides practical guidance from experienced securities counsel.

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Article
Publication date: 3 April 2019

Xiaolong Song, Jiahua Jin, Yi-Hung Liu and Xiangbin Yan

A question of interest is whether online social networks are effective in promoting behavioral changes and weight loss. The purpose of this paper is to examine the…

Abstract

Purpose

A question of interest is whether online social networks are effective in promoting behavioral changes and weight loss. The purpose of this paper is to examine the contagion effect of an online buddy network on individuals’ self-monitoring behavior.

Design/methodology/approach

This study collects data from an online weight-loss community and constructs an online buddy network. This study compares the effects of the network structure of the buddy network and the actor attributes when predicting self-monitoring performance by employing the auto-logistic actor attribute models.

Findings

This study confirms the contagion effect on weigh-in behavior in the online buddy network. The contagion effect is significantly predictive when controlling for actor attribute and other network structure effects.

Originality/value

There is limited evidence that one’s weight-related behavior can be affected by online social contacts. This study contributes to the literature on peer influence on health by examining the contagion effect on weight-related behavior between online buddies. The findings can assist in designing peer-based interventions to harness influence from online social contacts for weight loss.

Details

Information Technology & People, vol. 33 no. 1
Type: Research Article
ISSN: 0959-3845

Keywords

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