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This paper aims to familiarize readers about the nature and extent of the risks that listed companies and their boards of directors face by not addressing their attention to insuring the cyber-security of their operations and not disclosing cyber-episodes and their impact on operations as suggested by the SEC's Division of Corporate Finance.

This article provides an overview of recent developments that led the SEC's Division of Corporate Finance to issue a non-binding guidance on cyber-security, along with an analysis of the importance of cyber-security in today's marketplace, those business sectors that already must comply with statutory and regulatory duties to safeguard private information, the applicable duties of directors under Delaware law, and an overview of the enforcement activities against companies that have experienced data breaches, as well as a discussion of private class actions that have sought damages claimed to have resulted from the negligence of companies and their boards to fulfill their duties to protect such information from being stolen due to inadequate systems and protective measures.

The SEC Division of Corporate Finance's voluntary disclosure guidance concerning cyber-security offers various, non-binding reasons for listed companies to report about cyber-events that may be material to a business operation or profitability. Listed companies and their boards face enforcement and private litigation risks in the event of a cyber-incident because of the heightened interest in cyber-security, the considerable costs likely incurred as a result of a cyber-event, and the duties they owe to exercise appropriate oversight in the face of known risks.

The paper provides practical explanation of developing issues by experienced corporate and litigation lawyers.

This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.

The South Texas University this study examined is a Hispanic Serving Institution (HSI) that has a 73.3% Hispanic (primarily Mexican American) population (Tallant, 2018 ). The logical consequence of education is the provision or guarantee of an equitable opportunity for all students to have equal access to learning and the achievement of academic success (Stewner-Manzanares, 1988 ). The basic definition of bilingual education in the United States is the use of two languages for instruction of the home language and English. Unfortunately, this basic principle is not accepted by postsecondary institutions as predispositions of university preparedness (Blanchard & Muller, 2014; García, Kleifgen, & Falchi, 2008; Kanno & Cromley, 2013; Lee et al., 2011; Menken, Hudson, & Leung, 2014). Mexican American students are potentially being left out of the opportunities afforded by the attainment of a postsecondary education because they are a language minority (Lucas, Henze, & Donato, 1990; Moll, 1990; Trueba, 2002; Trueba & Wright, 1981; Washington & Craig, 1998). Students are already examined for postsecondary credentials or college readiness, in the eighth grade (Paredes, 2013). Through this testing, 11 out of every 100 Hispanic children in the state of Texas are deemed as having attained postsecondary credentials (Paredes, 2013). As part of the fastest growing demographic group in Texas and the United States, the Mexican American population holds the lowest rate of graduation from postsecondary institutions and the highest high school dropout rate of any ethnic minority in the nation. In a 12-year study, Kanno and Cromley (2013) found that one out of eight English as a second language (ESL) or English language learners (ELLs) attain a bachelor’s degree from postsecondary institutions across the United States while the success rate for their English, monolingual counterparts is one out of three. Various researchers (García et al., 2008; García, Pujol-Ferran, & Reddy, 2012) argue that the inequity of education in the United States can be measured by how few minority students educated under the principles of education attend a postsecondary institution because it is the diploma from such institutions that leads to higher paying wages for the individual (García, 1991; García et al., 2008, García et al., 2012).

With the rise of alternate discovery services, such as Google Scholar, in conjunction with the increase in open access content, researchers have the option to bypass academic libraries when they search for and retrieve scholarly information. This state of affairs implies that academic libraries exist in competition with these alternate services and with the patrons who use them, and as a result, may be disintermediated from the scholarly information seeking and retrieval process. Drawing from decision and game theory, bounded rationality, information seeking theory, citation theory, and social computing theory, this study investigates how academic librarians are responding as competitors to changing scholarly information seeking and collecting practices. Bibliographic data was collected in 2010 from a systematic random sample of references on CiteULike.org and analyzed with three years of bibliometric data collected from Google Scholar. Findings suggest that although scholars may choose to bypass libraries when they seek scholarly information, academic libraries continue to provide a majority of scholarly documentation needs through open access and institutional repositories. Overall, the results indicate that academic librarians are playing the scholarly communication game competitively.

In this paper, we model histories of coresidence between two cohorts of urban Chinese couples, married during the Cultural Revolution and early market reform periods. Most research on coresidence pictures families cross‐sectionally, but nuclear households are a natural part of extended coresidence systems that prefer stem family arrangements. We study histories of coresidence to determine what predicts ever having coresided with the husband’s parents, comparing the predictive power of modernization theory to the impact of demographic change, the availability of household members, and the resources and needs of each generation. While married children’s needs for childcare do not propel them into coresidence, they strongly predict the likelihood of staying coresident.

In terms of the body of knowledge examining work teams, several books and articles have attempted to address the underlying causes of why work teams fail. However, a scarcity of writings has focused on the issue of work team sustainability. The dictionary defines “sustain” as “to prevent from falling, collapsing, or giving way,” and “to endure.” This definition gives rise to the following question: “What are the factors that contribute to those work teams that ‘endure’ and that do not ‘fall, collapse, or give way’ during challenging organizational experiences?” In this paper, we will take an initial step toward answering this question by presenting a cognitive model of work team sustainability based upon established cognitive principles of individual‐level effort and performance sustainability. This model is designed to provide some practical insights into the long‐term team performance sustainability issue while also serving as a possible foundation for future research efforts.