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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.

The alert endeavors to clarify the current state of play regarding the registration requirements for commodity pool operators (CPOs) and to discuss certain exemptions from registration and no‐action relief that may be applicable to sponsors of private funds.

The authors' approach is focused on the practical steps a fund sponsor may need to take to claim an exemption from the CPO registration requirements. The authors obtained the research from publicly available CFTC sources.

Although many private equity funds may be exempt from the CPO registration requirements, many of the CFTC's exemptions are not self‐executing and necessitate ongoing action by the fund sponsor.

Before entering into any swaps, a sponsor of a private fund should consider whether the swap transaction will impact any exemptive relief currently claimed by the sponsor and whether any further CFTC action is required as a result of such transaction.

The article should provide a roadmap of the possible exemptions from CPO registration for sponsors of private funds.

The current chapter outlines the process through which New Religious Movement (NRM) membership is conceptualized as facilitating the development of increased reflexivity, in particular the development of an increased ability to connect to others. Based on the narratives of a subsample of 11 former members of NRMs for whom membership signified a desire for an increased ability to emotionally connect to others, a number of factors that are understood as having facilitated or inhibited this type of change were identified and are discussed. The findings extend previous theorizing of NRM as facilitating changes in the behaviors and beliefs of their members, and conceptualizes NRMs as possible avenues through which self-change at an emotional level can occur.

While a number of scholars have observed that the contemporary self has to negotiate a “push and pull” between autonomy and a desire for community (Austin & Gagne, 2008; Bauman, 2001a, p. 60; Coles, 2008; Giddens, 2003, p. 46, the struggle between the “self” and “others” that is at the heart of symbolic interactionist (SI) understandings of the self is often missing from sociological discussion on the “making of the self” (Coles, 2008, p. 21; Holstein & Gubrium, 2000), and the current chapter contributes to this literature.

To gain insight into “the making of the self,” in-depth life history interviews were conducted with 23 former members of new religious movements (NRMs) specific to their construction of self. Interview data was analyzed for variations in the ways in which individuals describe their construction of self. To make sense of these variations, SI understandings of the self are applied.

Analysis indicates that the extent to which individuals are informed by the social versus the personal in their self-construction is a continuum. From an SI perspective the self is conceptualized as to varying degrees informed by both the personal and the social. These two “domains” of the self are interrelated or connected through an ongoing process of reflexivity that links internal experiences and external feedback. From this perspective, “healthy” selves reflexively balance a sense of personal uniqueness against a sense of belonging and social connectedness. While a reflexive balance between the “self” and “others” is optimal, not everyone negotiates this balance successfully, and the extent to which individuals are informed by the social versus the personal in their self-construction varies and can be conceptualized as on a continuum between autonomy and social connectedness. The current findings suggest that where individuals are positioned on this continuum is dependent on the availability of cultural and personal resources from which individuals can construct selves, in particular in childhood. Those participants who described themselves as highly dependent on others report childhood histories of control, whereas those who described themselves as disconnected from others report histories of abuse and neglect.

The problems of relying on retrospective accounts of former members should be noted as such accounts are interpretive and influenced by the respondents’ present situation. However, despite their retrospective and constructionist nature, life history narratives provide meaningful insights into the actual process of self and identity construction. The analysis of retrospective accounts is a commonly recommended and chosen method for the study of the self (Davidman & Greil, 2007; Diniz-Pereira, 2008).

The current findings suggest that significant differences may exist in the way in which individuals construct and narrate their sense of self, in particular in regards to the way in which they experience and negotiate contemporary tensions between social connectedness and individuality. In particular, the findings highlight the importance of childhood environments for the construction of “healthy” selves that can negotiate contemporary demands of autonomy as well as social connectedness.

Literature on modes of entry has focussed on firm-level strategies. The predominant theories used are institutional theory and the resource-based view. Using an alternate approach – network theory – this paper aims to demonstrate an additional mode of entry: multiple firms entering together as an extension of an existing loose network, known as a bridging network. The extension of an external network across borders is an appropriate mode of entry in emerging markets, with no pre-existing networks or existing networks within a market that are weak, immature or missing.

A conceptual review, which develops four propositions, demonstrating that market entry with bridging networks may be the preferred mode of entry in the presence of institutional voids. Alternative modes may not be viable because of costs and risks associated with overcoming such voids.

Existing theory and case examples support the contention that market conditions facilitate firms to enter as networks rather than as singular entities. These conditions are found in markets with institutional voids and explain the dominant form of business groups in many countries and the operation of loose strategic alliances in emerging markets. Network entry facilitates market access speed may allow for local ties to remain undeveloped or be a first step in building in-country networks.

This paper heeds to the call for a network ecosystem approach to market entry, arguing that firms may enter as a collective in subsistence and emerging markets, which would explain the preponderance of business groups and loose alliances found.

The purpose of this chapter is to serve as a resource for accounting faculty seeking tax-related cases to include in their courses. This annotated bibliography provides a table and discussion of 50 educational tax cases published in six major accounting journals from 2003 to 2021. Cases are classified and discussed by recommended course placement. In addition, the authors make observations about trends in case content and format. This chapter complements the Fogarty (2022) review and commentary on tax cases published in this volume.

Applied research indicates strong connections between dimensions of the work place, stress and job satisfaction. Yet, there is an absence of theory to provide conceptual understanding of these relationships. In 1999, Sparks and Cooper advocated using job‐specific models of stress as a way of developing a better understanding of the relationships. The current study adopted this recommendation and investigated a specific job context, specifically, naval officer trainees undergoing their sea training. The results indicate that a general model of stress is unhelpful in identifying the predictors of stress and job satisfaction in specific job contexts. Instead, the authors recommend identifying salient workplace dimensions rather than a broad‐brush approach when seeking workplace associations with stress.

Although the practice of multiteam systems (MTSs) has been around for decades, the science of these systems has only just begun. Within the past decade and a half, although much remains to be investigated, substantial progress has been made in breaking the surface of this research. The current volume provides a review of MTS case studies and the current chapter provides a synopsis of this research. The goal of this chapter is to identify how MTSs are operating under real-world conditions in order to bridge MTS science and practice.

In this chapter, the authors provide a case analysis of the presented MTSs in the current volume in order to identify issues innate to MTSs. An approach based on the SWOT analysis technique was utilized to identify strengths, weaknesses, threats, and opportunities of the identified MTSs. In addition, six lessons learned were extracted from a content analysis of the successes and failures of these MTSs.

Although MTSs may be unique to the environment in which they operate, there are several features which seem to be inherent to all. Strengths include possessing the ability to manage complex tasks and unexpected events, being flexible in nature, and integrating communication across levels. In opposition, weaknesses include the use of nontraditional communication patterns, challenges stemming from unit diversity and resources, and the lack of common training. Lessons learned from identified MTSs include (1) utilize effective communication; (2) establish shared mental models; (3) identify roles and responsibilities; (4) convey accountability and ownership; (5) consider the ramp-up period; and (6) train individuals in an MTS at multiple levels. Opportunities and threats to MTSs are also discussed in this chapter.

This chapter offers several contributions to the state of the field in regard to MTSs. The current chapter provides a detailed content analysis of several real-world MTSs. Characteristics inherent to MTSs are identified and discussed, and lessons learned are extracted. Traditionally, science and practice has focused on the presentation of lab-based MTSs; the current volume breaks new ground by identifying how MTSs operate “in the wild.” This chapter provides a summation of this volume and offers lessons learned for MTS researchers and those working within MTSs.