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1 – 10 of over 2000Vincente L. Martinez, Julia B. Jacobson and Nancy C. Iheanacho
To explain the significance of the first enforcement action under the Identity Theft Red Flags Rule by the US Securities and Exchange Commission (SEC), which was announced on…
Abstract
Purpose
To explain the significance of the first enforcement action under the Identity Theft Red Flags Rule by the US Securities and Exchange Commission (SEC), which was announced on September 26, 2018.
Design/methodology/approach
Explains how the SEC’s order not only cites violations of the Safeguards Rule under Regulation S-P (a staple of SEC cybersecurity enforcement actions against broker-dealers and investment advisers) but also is the SEC’s first enforcement action for a violation of the Identity Theft Red Flags Rule under Regulation S-ID, which requires certain SEC registrants to create and implement policies to detect, prevent and mitigate identity theft.
Findings
Cybersecurity policies and procedures must match business risks and change as business risks change.
Originality/value
Practical guidance from experienced cybersecurity and privacy lawyers.
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Fernanda Mata, Pedro S.R. Martins, Julia B. Lopes-Silva, Marcela Mansur-Alves, Alexander Saeri, Emily Grundy, Peter Slattery and Liam Smith
This study aimed to examine (1) whether confidence in political and health authorities predicted intention to adopt recommended health-protective behaviours and (2) whether age…
Abstract
Purpose
This study aimed to examine (1) whether confidence in political and health authorities predicted intention to adopt recommended health-protective behaviours and (2) whether age, gender and education level moderated the relationship between confidence in political and health authorities and health protective-behaviours (download the COVIDSafe app, wear a face mask and stay at home).
Design/methodology/approach
This study assessed 1,206 Australians using an online survey. Participants answered questions regarding their confidence in political and health authorities and intention to adopt health-protective measures.
Findings
Confidence in health and political authorities predicted intention to stay home and intention to download the COVIDSafe app, but not to wear a face mask in public spaces. Age moderated the relationship between confidence in authorities and intention to stay home (i.e. among respondents with less than 54 years old, confidence in authorities was associated with higher intention to stay home). Further, age and education level moderated the relationship between confidence in authorities and intention to download the COVIDSafe app (i.e. among older respondents and those with a university degree or higher, confidence in authorities was more strongly associated with higher intention to download the COVIDSafe app). The interaction between confidence and education predicted adoption of mask-wearing (i.e. among participants with a university degree or higher, more confidence in authorities was associated with higher intention to wear a mask in public spaces).
Originality/value
Our findings can inform the development of targeted communications to increase health-protective behaviours at early stages of future pandemics.
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Marianne Bradford, Julia B. Earp and Paul F. Williams
The purpose of this paper is to determine what types of sustainability activities companies are reporting and whether persons external to the companies understand how those…
Abstract
Purpose
The purpose of this paper is to determine what types of sustainability activities companies are reporting and whether persons external to the companies understand how those reported activities correspond to the companies’ narratives about sustainability. That is to ascertain how people interpret the meaning of the activities included in the sustainability reports.
Design/methodology/approach
From a sample of sustainability reports prepared by Global Reporting Initiative (GRI) guidelines, the authors identified the distinct activities reported. The authors prepared a survey comprised of these activities and asked a sample of people knowledgeable about business and investing to evaluate each activity on the extent to which they are relevant to sustainability performance. The responses were then factor analyzed to identify the most important dimensions of sustainability these persons employed to relate the activities to sustainability.
Findings
The dimensions employed by the subjects differed in some significant ways from those dimensions used to construct the GRI format. Subjects evaluated sustainability efforts as primarily efforts of being a good citizen with sustainability an end in itself rather than as constraint to be respected in achieving profitability goals.
Research limitations/implications
The study is a first attempt so results are preliminary, i.e. suggestive but not definitive. Though preliminary an intriguing implication is that closure on a sustainability reporting structure would be premature. More effort needs to be devoted to provide more clarity on the concept of corporate sustainability and what its implications are for corporate behavior.
Practical implications
Given the results that sustainability be regarded as a corporate end, what is the role of the corporation in society seems still to be disputatious. Sustainability may not be something achievable without changes in corporate law.
Originality/value
The study is an early attempt to assess the potential alternative narratives about corporate sustainability. Its value lies in providing insights into the age-old question of what should be the role of the corporation in a free society.
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Anna Julia Cooper and Septima Poinsette Clark were two prominent late 19th- and early 20th-century educators. Cooper and Clark taught African American students in federally…
Abstract
Anna Julia Cooper and Septima Poinsette Clark were two prominent late 19th- and early 20th-century educators. Cooper and Clark taught African American students in federally sanctioned, segregated schools in the South. Drawing on womanist thought as a theoretical lens, this chapter argues that Cooper and Clark’s intellectual thoughts on race, racism, education, and pedagogy informed their teaching practices. Influenced by their socio-cultural, historical, familial, and education, they implemented antioppressionist pedagogical practices as a way to empower their students and address the educational inequalities their students were subjected to in a highly racialized, violent, and repressive social order. Historical African American women educators’ social critiques on race and racism are rarely examined, particularly as they pertain to how their critiques influence their teaching practices. Cooper and Clark’s critiques about race and racism are pertinent to the story of education and racial empowerment during the Jim Crow era.
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Barry T. Hirsch and Julia Manzella
Economists and sociologists have proposed arguments for why there can exist wage penalties for work involving helping and caring for others, penalties borne disproportionately by…
Abstract
Economists and sociologists have proposed arguments for why there can exist wage penalties for work involving helping and caring for others, penalties borne disproportionately by women. Evidence on wage penalties is neither abundant nor compelling. We examine wage differentials associated with caring jobs using multiple years of Current Population Survey (CPS) earnings files matched to O*NET job descriptors that provide continuous measures of “assisting & caring” and “concern” for others across all occupations. This approach differs from prior studies that assume occupations either do or do not require a high level of caring. Cross-section and longitudinal analyses are used to examine wage differences associated with the level of caring, conditioned on worker, location, and job attributes. Wage level estimates suggest substantive caring penalties, particularly among men. Longitudinal estimates based on wage changes among job switchers indicate smaller wage penalties, our preferred estimate being a 2% wage penalty resulting from a one standard deviation increase in our caring index. We find little difference in caring wage gaps across the earnings distribution. Measuring mean levels of caring across the U.S. labor market over nearly thirty years, we find a steady upward trend, but overall changes are small and there is no evidence of convergence between women and men.
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Julia S. Mehlitz and Benjamin R. Auer
Motivated by the growing importance of the expected shortfall in banking and finance, this study aims to compare the performance of popular non-parametric estimators of the…
Abstract
Purpose
Motivated by the growing importance of the expected shortfall in banking and finance, this study aims to compare the performance of popular non-parametric estimators of the expected shortfall (i.e. different variants of historical, outlier-adjusted and kernel methods) to each other, selected parametric benchmarks and estimates based on the idea of forecast combination.
Design/methodology/approach
Within a multidimensional simulation setup (spanned by different distributional settings, sample sizes and confidence levels), the authors rank the estimators based on classic error measures, as well as an innovative performance profile technique, which the authors adapt from the mathematical programming literature.
Findings
The rich set of results supports academics and practitioners in the search for an answer to the question of which estimators are preferable under which circumstances. This is because no estimator or combination of estimators ranks first in all considered settings.
Originality/value
To the best of their knowledge, the authors are the first to provide a structured simulation-based comparison of non-parametric expected shortfall estimators, study the effects of estimator averaging and apply the mentioned profiling technique in risk management.
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Markus Wiesenberg, Alexander Godulla, Katharina Tengler, Inga-Marit Noelle, Julia Kloss, Natalie Klein and David Eeckhout
The paper represents a starting point of a broader research project in strategic start-up communication. The main purpose of this study is to demonstrate the current state of…
Abstract
Purpose
The paper represents a starting point of a broader research project in strategic start-up communication. The main purpose of this study is to demonstrate the current state of research in this area and to compare those insights with an explorative study on the start-up ecosystem.
Design/methodology/approach
A neo-institutional framework is combined with the dual narrative framework of strategic communication and emergence to explain the emergence of strategic communication in this organizational field (start-up ecosystems). Research questions are derived from a systematic literature review and subjected to exploratory testing in two different qualitative surveys, with experts and investors, reflecting an external perspective, and with start-ups themselves.
Findings
Results from the literature review and the explorative interviews with expert external actors indicate eight areas in which start-ups face strategic communication challenges: the basic orientation of strategic communication, branding, external image, stakeholder relations, allocation of financial resources, owner centricity, human resources and internal communication. External consultants and funders recommend highly planned approaches like target group-oriented communication, well thought-out positioning with uniform messages and precisely applied communication channels. However, the internal perspective of start-ups presents a contrary picture based on emergent products of strategic communication.
Research limitations/implications
The study indicates the importance of both the emergence in strategic start-up communication and the demonstration of planned strategic communication. Investigating a whole start-up ecosystem in a country regarding the emergence of strategic communication forms, practices and products offers potential for cross-country comparative research.
Practical implications
The findings indicate key challenges of strategic communication of start-ups. Bearing in mind these key challenges when founding a start-up can make a difference in the success of the start-up.
Originality/value
The article presents the first systematic literature review in the area of strategic start-up communication and a theoretical framework for further investigation. Moreover, the results of the explorative study demonstrate the importance of the different forms of planning and emergence in strategic start-up communication. Hence, this paper provides practical implications for practitioners working and investing in the start-up ecosystem.
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Julia B. Lindsey, Rachelle Kuehl and Heidi Anne Mesmer
Purpose: The purpose of this chapter is to provide research-based information to foster positive discussions about the need for phonics and phonemic awareness instruction in the…
Abstract
Purpose: The purpose of this chapter is to provide research-based information to foster positive discussions about the need for phonics and phonemic awareness instruction in the primary grades. In order to read, students must possess secure knowledge of the alphabetic principle (i.e., that speech sounds are represented by combinations of letters in the alphabet) as well as the ability to aurally separate the distinct sounds (phonemes) that make up words.
Design: In this chapter, the authors provide essential definitions of phonics and phonemic awareness terms, highlight peer-reviewed research and best instructional practices, and clarify findings in relation to the recently renewed controversy over how to effectively teach reading to young children. The authors draw from respected research journals and years of classroom experience to provide recommendations to literacy teachers.
Findings: Explicit, systematic phonics instruction is crucial for beginning readers because most children will not intuit phonics concepts. To set the stage for phonics instruction (connecting speech sounds with their written representations), students must understand how to separate sounds in words. Therefore, instruction in phonemic awareness must be given independently of alphabetic representations; that is, students need to be able to hear the distinct sounds before mapping them onto written words. Once a student has mastered this understanding, however, instructional time need not be devoted to its development.
Practical Implications: This chapter contributes to the literature on phonics and phonemic awareness by clearly explaining the differences between the two concepts and their necessary inclusion in any beginning reading program. It includes practical activities teachers can use to develop these understandings in the classroom and provides research evidence to support their use.
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Strong relationships between parents and education professionals benefit all, especially children with disabilities. Parents of children with disabilities were integral to the…
Abstract
Strong relationships between parents and education professionals benefit all, especially children with disabilities. Parents of children with disabilities were integral to the development of special education, are their children’s best advocate, and are the members of the Individual Education Plan team who know the child the best. As education professionals we must strive to develop and maintain a strong relationship with parents and involve them in all aspects of their children’s education. This chapter provides an overview of parental rights and the Individuals with Disabilities Education Act (IDEA). The theoretical foundations of parental engagement is discussed and explored. Finally, recommendations are provided for developing and maintaining strong relationships with parents of children with disabilities.
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Research begins with a question that begs to be answered. The research question must be well articulated and specific. Once the research question is established, the methodology…
Abstract
Research begins with a question that begs to be answered. The research question must be well articulated and specific. Once the research question is established, the methodology is chosen. Thus, it is the research question that determines the methodology. In the field of special education, many methodologies have been used to answer research questions. For example, Stoner et al. (2006c) used a single subject design to determine the effectiveness of the Picture Exchange Communication System (PECS) for adults with intellectual disabilities. Quasi-experimental methodology may be the appropriate methodology for determining the effectiveness of intervention with a group of students. The effectiveness of two math curricula for students at risk was conducted by Woodward and Brown (2006) using quasi-experimental research. If the research question centers on attitudes or opinions of a large group of individuals, then quantitative research may be used. Brown, Welsh, Haegle Hill, and Cipko (2008) reported on preservice teacher attitudes about teaching students with learning disabilities (LD). However, if one wants to broaden and enhance understanding and to fully and deeply comprehend the perspectives of individuals, then qualitative methodology would be used. For example, through the use of qualitative methodology, two studies (Bailey, Parette, Stoner, Angell, & Carroll, 2006a; Bailey, Stoner, Parette, & Angell, 2006b) described the perspectives of members of individual education plan (IEP) teams and perspectives of family members regarding augmentative and alternative communication (AAC) use in public schools. The findings of these studies (a) offered in-depth understanding of the process of obtaining AAC devices, (b) identified barriers and facilitators to AAC device use, and (c) provided strategies for effective use of AAC devices.