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To explain how corporate governance is likely to be affected by drastic changes to national security reviews by the Committee on Foreign Investment in the United States (CFIUS), especially for US funds with foreign investors.

The article summarizes the Foreign Investment Risk Review Modernization Act of 2018 (FIRRMA) and then details the pilot program and how to qualify for exceptions.

While many questions and considerations remain, including how FIRRMA will play out across various industries, we concluded that there will be an increase in CFIUS filings.

Practical guidance from experienced national security and CFIUS lawyers.

During the last decades the socio‐political status of children in Western societies has become a focus of interest for researchers from various disciplines. As part of the more general trend of struggles for the human rights of specific sectors of society (e.g. African Americans, women, homosexuals) proponents established the “Children's Rights Movement” which has fought on behalf of the younger members of society, trying to secure them certain social rights and legal protection (e.g. Forer, 1973). Concern for children and their social status has been gradually institutionalised until gaining recognition also by major world organisations such as the United Nations which adopted the Declaration of the Rights of the Child in 1959 and established UNICEF, whose sole aim was to promote the welfare of children around the world. During the past decade extensive political as well as scholarly attention has been concentrated on problems of child abuse and neglect.

This exploratory study provides information on the interpersonal orientation of CPA firm professionals, which augments our knowledge of personality types. The study of Big Six audit personnel used the FIRO‐B measure of interpersonal orientation and found that the average social index indicator (SII) of overall interpersonal needs was lower than the national average and higher than prior studies taken of undergraduate accounting and business students. In contrast to most prior studies, we found gender differences in interpersonal orientation. Having a mentor can enhance work effectiveness and increase opportunities for personal success. Mentor relationships vary in intensity and duration as to the type of support. Interpersonal factors are likely to influence the path of a relationship. We found that the number of strong support relationships is usually higher at the manager level, as compared with the senior level. Interpersonal orientation as measured by the FIRO‐B score was positively correlated with both receiving and providing support relationships.

The purpose of this study is to explore spatiotemporal factors that affect the empirical analysis of whether crime rates in buffer areas surrounding abandoned properties transferred to a Land Bank that differed among three regimes: before transfer, during Land Bank stewardship and after disposition and whether those differences were associated with differences in relative crime activity in the neighborhoods in which they were located.

This study analyzed crime incidents occurring between 2010 and 2018 in 0.1-mile buffer areas surrounding 31 abandoned properties sold by the Land Bank and their neighborhoods in which those properties were located. Using Copulas, researchers compared concordance/discordance in the buffer areas across the three regime states for each property and approximately matched time periods for associated neighborhoods.

In a substantial number of cases, the relative crime activity levels for buffer areas surrounding individual sold properties as measured by the Copulas shifted from concordant to discordant states and vice versa. Similarly, relative crime activity levels for neighborhoods shifted from concordant to discordant states across three matched regimes. In some cases, the property and neighborhood states matched, while in other cases they diverged. These cross-level interactions indicate that criminal behavioral patterns and target selection change over time and relative criminal activity. The introduction of Copulas can improve the reliability of such models over time and when and where they should be customized to add more granular insights needed by law enforcement agencies.

The introduction of Copulas can improve the spatiotemporal reliability of the analysis of criminal activity over space and time.

Spatiotemporal considerations should be incorporated in setting interventions to manage criminal activity.

This study provides support for policies supporting renovation of abandoned properties.

To the best of authors’ knowledge, this research is the first application of Copulas to crime impact studies. As noted, Copulas can help reduce the risk of applying intervention or enforcement programs that are no longer reliable or lack the precision provided by insights into convergent/divergent patterns of criminal activity.

Despite the advancement, it appears that much has to be done to clarify the understanding of the effects of the meaning of work (MOW) in the lives. Thus, the purpose of this paper is to explore such a theoretical stream by means of the Spiritism Doctrine (SD) tenets. In fact, the spiritual knowledge derived from this religion alludes to aspects worthy of investigation.

Religious lens serves as a robust frame to approach the MOW, given that people’s beliefs likely shape their view about work. Toward that end, it examines pivotal aspects of MOW literature and the SD revelations thereof.

The wise revelations and teachings from the spirits examined throughout this paper suggest that work embraces one of God’s laws. In this regard, the SD tenets deepen this by providing sound explanations, reflections and arguments about the MOW, as well as highlighting that we all must do the best in the work regardless of the profession or activity. In doing so, this paper is serving the neighbors by fulfilling or at least mitigating their needs and consequently engaging in something indefinitely greater than the own desires, that is, the celestial Father’s wish.

There is no denying that the knowledge brought by the SD, as a source of transcendental epistemology, has deep implications for workers and organizations likewise. Overall, such knowledge enriches the understanding of a very important theme to human beings through an understudied but also insightful lens.

Therefore, this essay contributes to the MOW through transcendental epistemology (Maslow, 1993). Rather, it focuses on a very sensitive issue (work) and its corresponding implications to mankind through the knowledge of a spiritual and religious framework. In addition, such endeavor also adds to the field of management, spirituality and religion Interest Group of Academy of Management.

“The imperative of political correctness has spread far beyond the humanities departments and law schools where it was born. In many ways — the panic between some politicians and pundits notwithstanding — it has been a good thing, despite flights of excess and episodes of downright silliness.”

Traditionally, hiring indefinite duration contract employees has been the dominant method used by U.S. organizations to staff their labor needs. Indefinite duration contract employees, hereafter referred to as “regular” employees, have three defining characteristics: (1) they are hired directly as employees of the organization whose work they perform; (2) the duration of the employment relationship is unspecified, with a mutual expectation that it will continue as long as it is mutually satisfactory; and (3) the employment relationship provides ongoing – as opposed to intermittent – work. When their demand for labor increases, organizations staffed exclusively by regular employees can respond by having their employees work overtime or by hiring additional regular employees. Conversely, when their demand for labor decreases, such organizations can either maintain “inventories” of excess regular employees or reduce labor inputs by laying-off or reducing the work hours of regular employees.

Purpose: Risk is a multifaceted concept, and its identification requires complex approaches that are often misunderstood. The consequence is that decisions are based on limited perception rather than the full value and meaning of what risk is, as a result, the way it is being tackled is incorrect. The individuals are often limited in their perceptions and ideas and do not embrace the full multifaceted nature of risk. Regulators and individuals want to follow norms and checklists or overuse models, simulations, and templates, thereby reducing responsibility for decision-making. At the same time, the wider use of technology and rules reduces the critical thinking of individuals. We advance the automation process by building robots that follow protocols and forget about the part of risk assessment that cannot be programed. Therefore, with this study, the objective of this study was to discover how people define risk, the influencing factors of risk perception and how they behave toward this perception. The authors also determine how the perception differed with age, gender, marital status, education level and region. The novelty of the research is related to individual risk perception during COVID-19, as this is a new and unknown phenomenon. Methodology: The research is based on the analysis of the self-administered purposely designed questionnaires we distributed across different social media platforms between February and June 2020 in Europe and in some cases was carried out as a interview over communication platforms such as “Skype,” “Zoom” and “Microsoft Teams.” The questionnaire was divided into four parts: Section 1 was designed to collect demographic information from the participants; Section 2 included risk definition statements obtained from literature and a preliminary discussion with peers; Section 3 included risk behavior statements; and Section 4 included statements on risk perception experiences. A five-point Likert Scale was provided, and participants were required to answer along a scale of “1” for “Strongly Agree” to “5” for “Strongly Disagree.” Participants also had the option to elaborate further and provide additional comments in an open-ended box provided at the end of the section. 466 valid responses were received. Thematic analysis was carried out to analyze the interviews and the open-ended questions, while the questionnaire responses were analyzed using various quantitative methods on IBM SPSS (version 23). Findings: The results of the analysis indicate that individuals evaluate the risk before making a decision and view risk as both a loss and opportunity. The study identifies nine factors influencing risk perception. Nevertheless, it must be emphasized that we can continue to develop models and rules, but as long as the risk is not understood, we will never achieve anything.

One challenge increasingly arising in individuals' personal lives is balancing life style and career to maintain a satisfactory long‐term relationship with a spouse who also has a career. According to the Bureau of Census, there are more than 26 million married women in the workforce. By 1982 over half of all married women were employed outside the home, and fewer than 15 per cent of all US households acknowledged the father as sole wage earner and the mother as full‐time homemaker. The unprecedented increase in the number of dual career families (from 9.3 million in 1950 to over 13.4 million in 1960, and 26.8 million in 1984) suggests a need to know more about the demands facing such households. Relatively few studies have investigated the relationships of work and non‐work factors within the two provider or dual career family context. Moreover, much of the existing research on dual careers is lacking in methodological rigour.