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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.

This paper aims to present an overview of the challenges encountered in integrating visual search interfaces into digital libraries and repositories. These challenges come in various forms, including information visualisation, the use of knowledge organisation systems and metadata quality. The main purpose of this study is the identification of criteria for the evaluation and integration of visual search interfaces, proposing guidelines and recommendations to improve information retrieval tasks with emphasis on the education-al context.

The information included in this study was collected based on a systematic literature review approach. The main information sources were explored in several digital libraries, including Science Direct, Scopus, ACM and IEEE, and include journal articles, conference proceedings, books, European project reports and deliverables and PhD theses published in an electronic format. A total of 142 studies comprised the review.

There are several issues that authors did not fully discuss in this literature review study; more specific, aspects associated with access of digital resources in digital libraries and repositories based on human computer interaction, i.e. usability and learnability of user interfaces; design of a suitable navigation method of search based on simple knowledge organisation schemes; and the use of usefulness of visual search interfaces to locate relevant resources.

The main steps for carrying out a systematic review are drawn from health care; this methodology is not commonly used in fields such as digital libraries and repositories. The authors aimed to apply the fundamentals of the systematic literature review methodology considering the context of this study. Additionally, there are several aspects of accessibility that were not considered in the study, such as accessibility to content for disabled people as defined by ISO/IEC 40500:2012.

No other systematic literature reviews have been conducted in this field. The research presents an in-depth analysis of the criteria associated with searching and navigation methods based on the systematic literature review approach. The analysis is relevant for researchers in the field of digital library and repository creation in that it may direct them to considerations in designing and implementing visual search interfaces based on the use of information visualisation.

The purpose of this study is to examine the role of social presence in enhancing positive behaviors in the virtual reality (VR)-based wine tourism context through an innovative approach.

Two sequential experimental studies were conducted to test proposed hypotheses using Web and head-mounted display (HMD) VR formats. Specifically, Study 1 probed the influence of social presence on mental imagery, which subsequently impacted destination visit intention, drinking intent and memorable experience. Study 2 used a field experiment to explore the boundary effects of environmental cues (nature versus social) on social presence and a series of behavioral intentions using an HMD format.

The findings represent one of the first efforts to unravel the influence of social presence on positive behaviors through mental imagery and the moderating role of environmental cues.

This research enhances the understanding of wine tourism, drawing upon social presence theory and stimulus-organism-response framework.

The outcomes provide valuable insights for wine tourism marketers in developing innovative marketing strategies by addressing the usage of social presence and environmental cues in a VR setting.

To the best of the authors’ knowledge, this study is the first to enrich the existing knowledge of wine tourism by exploring the role of social presence and environmental cues in both Web and HMD VR formats.

The purpose of this paper is to highlight the need to challenge ageism and to draw attention to how art, especially art activism, can challenge Ageism and bring about a new personal understanding of ageing.

This paper is a summary of personal reflections by the author.

The pervasive, ageist, stereotypical attitudes developed at an early age and the possible means to challenge and transform thinking through Art.

Artist and Arts organisations, their commissioners and funders could consider focussing upon ageing across the life course and commission and create work which challenges thinking and the status quo on ageing, reflecting society’s adjustment to an Ageing society.

Art and especially art activism could make a fundamental contribution to a raft of strategies to not only combat ageism but assist personal understanding of our ageing.

Currently there are relatively few artists and arts organisation focussing upon ageing across the life course. The paper states the view that such art activity could assist with new ways of understanding personal ageing and challenge ageist attitudes.

This study's main objective is to analyse the role of the consumer's ethnocentrism as a potential segmentation basis and to detect product origin-sensitive groups. The relationship between the consumer's regional ethnocentrism, local and regional identity and corresponding valuation and purchase of food products from a region is also examined.

The responses of 358 consumers residing in two Spanish regions are analysed by means of a mediation analysis and a cluster analysis.

The results suggest the convenience of considering ethnocentric consumer tendencies, also at the regional level, when studying attitudes, valuation, information search and effective purchase of foods of diverse categories and origins.

The main contributions of this work derive from the assessment of consumer ethnocentrism at a subnational level (which is much less present in the literature) and the evidence of its usefulness for segmenting the market and detecting groups of origin-sensitive consumers, which can be useful to companies that produce and market food products in different regions.

The purpose of this study is to verify the existence of loyalty among fast-food customers and its dependence on fast-food service quality, comprising service quality, food quality and store atmosphere. This study also examines the direct and mediating role of constructs such as satisfaction and trust in creating loyalty in fast-food restaurants (FFRs).

A sample of 456 fast-food customers was collected using a structured questionnaire. This paper uses partial least squares path modeling to test and validate the study’s research model and hypotheses.

The results suggest that fast-food service quality has a positive influence on satisfaction, trust and loyalty among fast-food customers. The findings also reveal a mediating effect of trust (partial mediation), increasing the effect of satisfaction on loyalty.

This study reinforces the importance of considering the attributes that influence customer loyalty. Specifically, food quality is considered key to increasing loyalty among FFR customers.

This study proposes an integrated model influenced by three factors that contribute to fast-food service quality (i.e. food quality, service quality, atmosphere) along with classical variables used in the marketing literature (i.e. satisfaction, trust) in the creation of FFR loyalty. This study also follows modern procedures in PLS-SEM by challenging conventional methods.

本论文旨在验证快餐消费者的忠诚度及其与快餐质量之间的关系, 其中质量包括服务质量、食物质量、和饭店氛围。本论文还旨在检验满意度和信任度在快餐饭店（FFRs）的消费者忠诚中的直接和间接作用。

本论文采用结构问卷采样形式, 456位快餐消费者为问卷样本。本论文采用偏最小二乘回归（PLS）的路径建模数据分析方法来分析和验证模型及假设。

快餐服务质量对于快餐消费者的满意度、信任度、和忠诚度有着积极促进作用。此外, 本论文发现信任度对于增加满意度对忠诚度的影响有着中介调节作用（部分中介调节）。

本论文重新提出了影响消费者忠诚度的各种因素。具体是, 食物质量是增加FFR消费者忠诚度的重中之重。

本论文提出一体化模型包括三种快餐服务衡量因子（食物质量、服务质量、环境）以及营销文献中常用变量（满意度、信任度）, 来检验FFR忠诚度。本论文还挑战传统研究方法, 采用PLS-SEM现代程序来进行分析研究。

质量、满意度、信任度、忠诚度、快餐饭店（FFRs）、PLS-SEM

The purpose of this paper is to analyze perceptions of service cannibalization from sales agents when faced with increased online sales, and their consequences on the employee. The authors assess the effect of service cannibalization perceptions on insecurity, satisfaction, alienation, sales agents’ effort. The study also examines relationships between effects on sales agents’ service sabotage during service delivery.

Data were collected from 497 travel agency sales agents, and structural equation modeling was used to examine hypothesized relationships.

The results suggest that sales agents’ perceptions of service cannibalization influence employees, and have repercussions regarding service sabotage.

Mediators were not tested, and the model does not capture the phenomenon’s complexity. This study reinforces the importance of capturing sales agents’ perceptions from travel agency managers in reducing negative consequences on employees, which is particularly important given multichannel marketing when online marketing channels coexist with traditional sales forces.

This study offers insights to firms regarding perceived cannibalization and its consequences on sales agents’ motivation. Organizations should find ways to minimize insecurity, dissatisfaction, and alienation.

This study examines psychological influences of the addition of an internet channel on sales agents’ job-related outcomes, and its relationship with sales agents’ service sabotage during service delivery.

The common understanding of generalization/specialization relations assumes the relation to be equally strong between a classifier and any of its related classifiers and also at every level of the hierarchy. Assigning a grade of relative distance to represent the level of similarity between the related pairs of classifiers could correct this situation, which has been considered as an oversimplification of the psychological account of the real-world relations. The paper aims to discuss these issues.

The evaluation followed an end-user perspective. In order to obtain a consistent data set of specialization distances, a group of 21 persons was asked to assign values to a set of relations from a selection of terms from the AGROVOC thesaurus. Then two sets of representations of the relations between the terms were built, one according to the calculated concept of specialization weights and the other one following the original order of the thesaurus. In total, 40 persons were asked to choose between the two sets following an A/B test-like experiment. Finally, short interviews were carried out after the test to inquiry about their decisions.

The results show that the use of this information could be a valuable tool for search and information retrieval purposes and for the visual representation of knowledge organization systems (KOS). Furthermore, the methodology followed in the study turned out to be useful for detecting inconsistencies in the thesaurus and could thus be used for quality control and optimization of the hierarchical relations.

The use of this relative distance information, namely, “concept specialization distance,” has been proposed mainly at a theoretical level. In the current experiment, the authors evaluate the potential use of this information from an end-user perspective, not only for text-based interfaces but also its application for the visual representation of KOS. Finally, the methodology followed for the elaboration of the concept specialization distance data set showed potential for detecting possible inconsistencies in KOS.

The purpose of this article is to provide an integrated, synthesised overview of the current state of knowledge in the field of bank marketing. This aim prompts us to seek to determine the role of studies on sales within commercial banking literature, to contribute to the flow of new knowledge and to orient both researchers and practitioners with regard to current issues and findings.

This study employs a combined process of bibliometric analysis and scientific mapping using keyword co-occurrence analysis and a representation of relationships by clustering and their longitudinal arrangement. A total of 1,203 articles were analysed using SciMAT.

The entire conceptual structure of bank marketing is organised into 12 major thematic areas. These are comprised of a set of main topics during each period, changing from one phase to another. The initial periods exhibit less depth in the pursuit of lines of work on bank marketing. The most recent periods show that interest centres on users' acceptance of online and mobile banking, along with the traditional concepts of satisfaction, loyalty and trust. However, it was determined that sales-related topics have never occupied a central role in the bank marketing academic literature.

This study draws up a scientific map that serves as a guide to perceive what has been done thus far in the area of bank marketing. The detection of specific sub-topics allows for the application of other synthesis techniques, such as meta-analysis. The study's main limitation lies in the difficulty of synthesising all the papers published on bank marketing literature.

The number of disciplines in which bibliometric analyses are used to synthesise and visually portray the whole bodies of scientific literature is increasing. This study maps out the gradual advancement in the field over the years and could serve as a valuable reference for researchers and practitioners interested in bank marketing. Consequently, the conclusions of this retrospective analysis might be considered a summary of its conceptual structure and a comparable foundation for future studies.

The purpose of this paper is to examine the details of the air mass flow and aerodynamical phenomena across a channel containing a large vertical axis wind turbine. The considered model reproduces as closely as possible the real assembly of the Sistan-type wind-mill whose top is open. The technical results of this work could be used for the restoration and operation of this assembly whose historical and architectural values are recognized.

Several inlet velocities into the channel are considered, taking into account the possible local wind resources. Calculations corresponding to Reynolds number varying between 8×10⁵ and 4×10⁶ are made by means of the finite volume method and turbulence is treated with the realizable k-ε model. The mesh consists of a fixed part associated to the contour of the channel, interfaced with a moving one linked to the turbine itself, equipped with nine partly filled wings.

The relative pressure and velocity fields are presented for various dynamic and static conditions. Calculation results clearly show that the vortex phenomena present in some cases are not a source of degradation of the wind turbine’s aerodynamical performances, given its location, intensity and rotation direction. Particular attention is devoted to the air mass flow and its distribution between the inlet and the outlet sections of the channel.

The present work provides technical information useful to consider the restoration and modernization of this installation whose architecture and technical performance are very interesting. This survey complements a previous one examining the aerodynamical phenomena occurring in a modified version of this assembly with a closed top channel.