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To summarize and explain the US Securities and Exchange Commission’s (Commission) recent report of investigation cautioning public companies to consider cyber-related threats when designing and implementing internal accounting controls.

Explains that the Commission’s report arose out of a Commission enforcement investigation into the internal accounting controls of nine unidentified public companies that were victims of email scams, explains that the Commission issued the report to emphasize that cybersecurity remains a high priority for the Commission and the report should serve as a reminder that all public companies need to consider cyber-related threats when devising and maintaining internal accounting controls and provides practical considerations for public companies to consider in light of the Commission’s report.

Public companies should assume that the Commission is actively monitoring all areas related to cybersecurity, including corporate disclosures of cyber-related incidents and also whether companies have established policies, procedures, and internal controls in place to ensure cyber-related incidents are prevented. Given that assumption, public companies should take prompt steps to assess and, if appropriate, improve internal accounting controls, disclosure controls, and cyber-related policies and procedures to address the risk of cyber-related incidents.

Practical guidance from experienced securities lawyers.

To outline and summarize the new disclosure requirements under the Securities and Exchange Commission’s proposed pay-for-performance rule, as mandated by the Dodd-Frank Wall Street Reform and Consumer Protection Act.

This article highlights the proposed new disclosure requirements, while briefly discussing the technical requirements under the rule. The article concludes with a summary of the next steps in the rulemaking process followed by our observations of various issues raised by the proposed new disclosure requirement.

While the contours of any new disclosure requirements will depend on the specifics of the final rule, the pay-for-performance rule, as proposed, would represent a significant new annual disclosure obligation for many public companies.

Practical guidance from experienced securities and capital markets attorneys.

Viewdata was a British invention. The inventor, Sam Fedida, came to work at the Post Office research centre in 1970, on a “viewphone” project. Apart from providing television pictures of the caller and recipient involved in a telephone conversation, the viewphone was also to allow transmission of computer data. Such a piece of equipment would, it was hoped, increase telephone network use during off‐peak periods.

This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the resistance by some New Zealand museums to a mandatory valuing of their holdings.

Evidence was derived from museum annual reports, interviews and personal communications with representatives of the Institute of Chartered Accountants of New Zealand (ICANZ) and a range of New Zealand museums.

ICANZ's requirement that heritage assets be accounted for in a manner similar to other assets is shown as deriving from a managerialist rationality which, in espousing sector neutrality, assumes an unproblematic stance to the particular nature and circumstances of museums and their holdings. Resisting the imposition of the standard, New Zealand's regional museums evince an identity tied more strongly to notions of aesthetic, cultural and social value implicit in curatorship, than to a concern with the economic value of their holdings. Museum managers and accountants prefer to direct their attention to what they see as more vitally important tasks related to the conservation, preservation and maintenance of heritage assets, rather than to divert scarce funds to what they see as an academic exercise in accounting.

The paper points to some of the difficulties inherent in the application of a one‐size‐fits‐all application of an accounting standard to entities and assets differentiated in their purpose and essence.

Discusses British Rail’s (BR’s) organizational transformation during the 1980s and in particular the position of R.B. Reid, chairman of the British Railways Board (BRB) during that period. As a career railwayman, Reid was an atypical choice to chair the BRB. Considers how Reid brought his professional knowledge and experience to bear in carrying through arguably one of the most fundamental processes of change and organizational development that BR has experienced in the past 40 years.

February 5, 1969 Damages — Personal injuries — Assessment — Pension — Compulsory contribution — Police pension fund — Policeman disabled in accident — Assessment of lost earnings and pension rights — Whether pension deductible.

Students with emotional and behavioral disorders (EBD) are known to experience academic deficits across core subject areas such as reading and mathematics. Until recently, less attention had been paid to the academic deficits of students with EBD. This was due, in part, to a common belief that academic deficits could not be addressed until problem behaviors were under control. However, within the past decade, we have seen an increase in studies investigating and documenting the academic characteristics of students with EBD and instructional practices that improve the academics of this population. This chapter discusses the general academic characteristics of students with EBD, how teachers can address the academic needs of students with EBD through specific instructional techniques (e.g., Direct Instruction, Strategy Instruction), and future directions and implications for practice.

Much of the research on the mental health impacts of the COVID-19 response have been focused on frontline healthcare workers (FHCW). However, other essential workers (OEW) have also faced many mental health challenges due to exposures associated with their employment status, which may be compounded by higher levels of social vulnerability. This chapter describes disparities among FHCW, OEW, and the general public regarding mental health outcomes associated with the pandemic. In addition, it considers the role that structural racism (e.g., historical redlining of neighborhoods and biased lending practices) plays in the higher vulnerability of OEW to the mental health impacts of the COVID-19 pandemic response. Mental health inequities overall, and among essential workers, must be addressed as part of the recovery from COVID-19 to build resilience to future public health emergencies. The model used by New York City to more equitably distribute mental health resources and support services is shared.

This paper takes a superficial look at the technologies that are impacting society to create a series of discontinuous social changes. These impacts are affecting all social institutions and giving rise to a phenomenon called The New Economy. After discussing some of the New Economy thinking and the expectations people have of businesses and management, conclusions are drawn about the management issues that will increasingly determine the services and style of libraries in the Information Age.