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To provide a summary and analysis of the Proposed Rulemaking published by the Financial Crimes Enforcement Network (FinCEN) on September 1, 2015, which proposes to subject investment advisers to certain requirements of the Bank Secrecy Act of 1970.

The article discusses the proposed expansion of Bank Secrecy Act regulations to include investment advisers, including the history behind the rulemaking, proposed definition of “investment adviser” under the Act, the comments received in response to the proposed rulemaking, and the potential implications of the rule, should it be finalized.

This article concludes that FinCEN, in cooperation with the Securities and Exchange Commission (SEC) and other agencies, is nearing completion of the proposed rule. Investment advisers that fall under the proposed definition of those subject to Bank Secrecy Act should prepare to implement anti-money laundering compliance programs.

This article contains valuable information about proposed regulations impacting investment advisers registered or required to be registered with the Securities and Exchange Commission.

This chapter addresses the National Association for the Education of Young Children’s ethical principle of “First Do No Harm” from the perspective of racial equity issues that seemingly are not obvious to educators or often overlooked in the education of Black children. Two complementary points are made. First, many educators tend to view discrimination in terms of intentional and overt actions, but may not realize how they can and do inadvertently harm children during everyday classroom routines, instructional practices, policies, and curriculum that position African American culture invisible or abnormal. Second, even though teachers might not be cognizant or aware of institutional racism that is endemic in policies, instruction, curriculum, practices, and routines, their involvement in these practices represents an ethical problem and violates the “do no harm” principle. While most P-12 teachers and teacher educators agree in theory with the idea of valuing cultural and linguistic diversity, changing actions, and deeply-seated teaching practices and dispositions can only be accomplished by challenging and disrupting normalizing discourses in the policies that inform instructional practices, curriculum, and the pedagogies used in teacher education programs and in P-12 schools. This chapter suggests that teacher education programs use decolonizing frameworks for addressing equity academic and social issues for African American students. A discussion of institutional levels of oppression and praxis are included. Examples of barriers and promising practices are shared. An overarching theme is that early childhood teacher educators must unapologetically, thoughtfully, intentionally, and comprehensively advance issues concerning educational equity for African American students.

The purpose of this paper is to analyse the impact of remittances on human development in developing countries using panel data from 1980 to 2014 and to address the critical question of whether the increasing trend of remittances has any impact on human development in a broad range of developing countries.

Usual panel estimates, such as pooled OLS, fixed or random effects model, possess specification issues such as endogeneity, heterogeneity and measurement errors. In this paper, we, therefore, apply dynamic panel estimates – System generalised method of moment (Sys-GMM) developed by Arellano and Bond (1991) and Arellano and Bover (1995). This estimator is able to control for the endogeneity of all the explanatory variables, account for unobserved country-specific effects that cannot be done using country dummies due to the dynamic structure of the model (Azman-Saini et al., 2010).

The effect of remittances is statistically significant with positive coefficients in developing countries. The significant coefficient of remittances means that, holding other variables constant, a rise in remittance inflows is associated with improvements in human development. A 10 per cent increase in remittances will lead to an increase of approximately 0.016 per cent in human development. These findings are consistent with Üstubuci and Irdam (2012) and Adenutsi (2010), who found evidence that remittances are positively correlated with human development.

The paper considers implications for policymakers to justify the need for more effective approaches. Policymakers need to consider indicators of human development and to devise public policies that promote income, health and education, to enhance human development.

The question of whether remittances affect human development has rarely been subject to systematic empirical study. Extant research does not resolve the endogeneity problem, whereas the present study provides empirical evidence by utilising dynamic panel estimators such as Sys-GMM to tackle the specification issues of endogeneity, measurement errors and heterogeneity. The present study provides a benchmark for future research on the effect of remittances on human development.

The purpose of this paper is to examine the influences of employee perception of corporate social responsibility (CSR) in the Readymade Garment Industry (RMG). The RMG industry in Bangladesh has faced constant criticism of their working practices, and following some fatal incidents, the industry was faced with external pressures of implementing CSR practices and policies. Manufacturers invested and initiated CSR in their business and marketing strategy to survive in the global competition. Employees are internal stakeholders that help to implement and disseminate strategies successfully; however, there is not enough knowledge in the area of employee perception of CSR.

The paper is an exploratory study using the quantitative data collection method. In total, 128 responses have been collected from participants who are employees of garment factories in Bangladesh to understand their perception of CSR. Regression analysis has been conducted to ascertain the relationships between the factors that influence employee perception. Theories of stakeholder management, organizational citizenship behaviour, social exchange theory and employee engagement have been used to analyse the factors that influence employee perception.

The findings show that the factors that influence perception of CSR are not confined to the stakeholder’s initiatives but are significantly dependent on the employees’ direct involvement, engagement and personal values as a beneficiary and an executioner. In addition to the stakeholder’s initiatives that are a key deliverable to the marketing strategy, the employees are influenced by their personal beliefs and practices that can be associated with influences of religion, culture and the wider social landscape.

The data is limited to a small number of factories located near the capital, Dhaka, this is a small sample compared to the 4,000 factories in Bangladesh. Further research can be conducted based on a larger data set, which could represent a wider range of employee perspectives from different factories relating to size, product category and geographical location. The study does not expand on the factors that influence employee perception specifically.

The findings of the study can help the employers understand that the organization’s priority and participation are not the only factors that influence the employee’s perceptions. The employees’ assessment of the stakeholder’s intentions of CSR, which are reflected in the organization’s priority, shapes employee perceptions that are influenced by their personal values and beliefs. The awareness of the factors that influence the employees will enable organizations to motivate them and deliver on expectations of the business partners.

It is the practices aimed at the employees that enhance their engagement in CSR that enable them to reciprocate and influence their perception of the organization’s fair and genuine motives. The effectiveness of this aids the macro-marketing aspects of managing social concerns and the impact of businesses.

The data collected is primary data from employees of garment manufacturers. The hypothesized framework is developed by the authors, and the outcomes of the factors that influence the employee perception of CSR are escalated from the analysis conducted by the authors.

This study aims to investigate the determinants of United Arab Emirates (UAE) and Qatar consumers’ perceptions of organic food.

Using a survey approach and focusing on six known determinants identified from empirical studies, data were analysed using a mean difference analysis and a multi-regression model.

Citizens in both countries had similar access to organic food products, yet consumer perceptions differed significantly. Given the geographical, cultural and topographical proximity and similarities of these countries, differences in the mean values indicate that targeted or bespoke marketing is required to attract customers.

One limitation of this study its sample size that may limit the generalizability of its results. However, the highly statistically significant results offset this to some extent as the differences the authors have demonstrated are likely to be real. These do require confirmation by further similar studies. The study relied on a random sample of respondents who might have exhibited bias in answering questions.

The two countries central to this research study, the UAE and Qatar, have vested interests in supporting the organic food product market that mainly concern supporting and promoting the health of their citizens and the environment. As shown in this paper, the key obstacles preventing consumers’ accessing organic products are availability and price. With appropriate governmental subsidies and logistics support, however, these barriers can be overcome.

If governments are sincere in their declarations that the health and welfare of their citizens is of prime importance, they will support attempts to promote the sale and consumption of organically grown food. The results of this study can help to inform such policies.

This study provides insights into the most important factors that influence consumers’ attitudes towards organic foods. This study fills a gap in the existing research on consumer buying behaviour for organic food in two Middle Eastern countries.

This study aims to provide evidence on how the issuance of a nonreliance restatement affects non-restating clients of the same audit office.

To test the effect of restatement issuance on office-level quality, this study runs regressions using both input- and output-based measures of audit quality.

This study finds that in the years where one or more clients of an audit office issue a restatement, audit effort is lower for non-restating clients of the same office. When two or more clients issue a restatement, other clients are charged lower audit fees, file later and are more likely to experience an audit failure.

This study contributes to the literature on office-level audit quality and provides an explanation for the longitudinal correlation of office-level audit failures.

This paper aims to analyze the influences of context and methodological differences in how universities confront, report and manage carbon neutrality in selected Andean universities, contrasted with a university in the USA.

A sequential, mixed-methods design, using quantitative and qualitative approaches was applied. The data analysis is based on a systematic literature review with bibliometric analysis to identify how carbon neutrality in universities is understood and applied. Informed by the quantitative analysis, the qualitative phase compared the assessment methodologies, opportunities and obstacles in three Andean universities – EAFIT in Colombia, EPN in Ecuador and the UC in Chile – contrasted with MIT (USA) for comparative purposes beyond the region.

The bibliometric analysis points to the evolution of carbon management and carbon neutrality in universities and indicates how universities have applied methodologies and defined opportunities and obstacles. In this comparative experience, the contextual issues are brought to the fore. The conclusions highlight the importance of context in carbon neutrality assessment and argue against crude comparative metrics. While carbon assessment protocols provide data on which actions may be taken, the phase of carbon management development and the specifics of context – based on local institutional, geographical, climatic, cultural, socioeconomic and national policy conditions – are far more relevant for identifying actions.

This study only considered four universities, and the findings are not generalizable. The argument highlights the point that contextual factors generate important differences that may complicate simple comparisons based on the university's type or size. It also highlights the differences in the carbon calculation methodologies used by the institutions.

Results build on the recent publications that document the Latin American context. The article contributes to knowledge about Andean university commitments and actions relating to climate change and carbon neutrality. This knowledge can contribute to how universities in the region seek to apply different methodologies, set targets and the timing of actions and consider their contextual opportunities and obstacles.

Comparing university carbon footprints and carbon neutrality plans is an emerging topic, presenting methodological and institutional difficulties. This paper reveals some of these difficulties by comparing parameters, actions and implementation processes against contextual factors. While there is a drive for international and national comparisons and systematization of data on university carbon performance, significant methodological gaps still need to be resolved to account for these contextual factors.

The case is set in summer 2016, centered on the writer and performing star, Lin-Manuel Miranda, whose Broadway show Hamilton had grossed almost $75 million and won 11 Tony Awards. The musical's cultural influence was buoyed by Miranda’s 578,000 Twitter followers; hundreds of celebrities from Oprah Winfrey to Jennifer Lopez had become ambassadors for the musical; and its impromptu #Ham4Ham live performances were engaging thousands of people on social media with each release. The case explores specific tactics the show employed, challenges students to consider the importance of personality in creating social media buzz, and studies the practical influence social media may have had on the show’s success. It is appropriate for any marketing course, particularly a digital media class in which students are familiar with the major platforms.

This paper investigates how individuals' decision-making approach and perceptions of a game's cognitive realism affect the performance of virtual businesses in a web-based simulation game.

Survey data are collected from 274 business simulation game users and is analysed using the fsQCA technique.

The study identifies three alternative pathways to high and low performance in a business simulation game. Results indicate that a flexible decision-making approach exists in all high performance pathway solutions. Where a game is perceived to be realistic, a more focused decision-making approach is associated with high performance. However, where perceived cognitive realism is absent, a less focused experimental decision-making approach is employed, which increases the chances to achieve low performance. Finally, perceived cognitive realism and an experimental decision-making approach are found to be mutually exclusive for achieving high performance.

Whilst the learning benefits of web-based simulation games are widely acknowledged, the complex interplay amongst factors affecting performance in games is under-researched. Limited research exists on how perceptions of a game's cognitive realism interact with user decision-making approaches to affect performance.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.