Paul M. Architzel, Dan M. Berkovitz, Gail Bernstein, Seth Davis and Ted Serafini
To analyze the differences between the SEC’s newly adopted final business conduct rules for security-based swap dealers and major security-based swap participants under Section…
Abstract
Purpose
To analyze the differences between the SEC’s newly adopted final business conduct rules for security-based swap dealers and major security-based swap participants under Section 15F(h) of the Securities Exchange Act of 1934 and the parallel rules promulgated under the Commodity Exchange Act by the CFTC with respect to swap dealers and major swap participants.
Design/methodology/approach
This article discusses select rules under each regulatory regime and highlights the major differences and potential effects of each.
Findings
This article concludes that while the SEC’s intent was to harmonize its final rules with the parallel CFTC rules, there are substantive differences between the two sets of rules that firms should consider when deciding how to structure their security-based swap dealer activities.
Originality/value
This article contains insightful analysis of the newly adopted SEC Business Conduct Rules and highlights some of the ways firms will likely be affected moving forward.
Details
Keywords
Christina M. Tschida and Lisa Brown Buchanan
Increased integration of the social studies into language arts instructional time in elementary schools, has led to a common practice of covering social studies content through…
Abstract
Increased integration of the social studies into language arts instructional time in elementary schools, has led to a common practice of covering social studies content through use of children’s literature. Though the two content areas are covered in tandem, the primary foci are the language arts objectives. The authors suggest teaching with themed text sets, developed using carefully selected social studies topics and inquiries, not only addresses English Language Arts standards but also allows for authentic and meaningful social studies instruction. A four-step process for developing themed text sets is presented. These are: 1) identify the big idea to be explored, 2) recognize the multiple perspectives needed for a more complete story, 3) locate qualifying texts, and 4) select texts to be included. Each step is demonstrated with three controversial topics in the elementary social studies curriculum: family (Kindergarten-1), civil rights (grades 2-3), and slavery (grades 4-5) and resources are provided for locating texts. The authors illustrate the importance of developing text sets that include multiple perspectives, particularly those lesser-known stories of historical events or themes, to serve as windows or mirrors for children in developing historical content knowledge.
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Karin Farag and Can Baran Aktas
The purpose of this study is to identify the most prevalent initiatives undertaken by leading universities in sustainability and offer a roadmap for other institutions seeking to…
Abstract
Purpose
The purpose of this study is to identify the most prevalent initiatives undertaken by leading universities in sustainability and offer a roadmap for other institutions seeking to undertake similar actions and contribute to more effective implementation of sustainability practices.
Design/methodology/approach
By using a quantitative assessment approach, the study sheds light on successful initiatives implemented by universities worldwide, spanning six categories: transportation, waste management, curriculum, food and dining, water and energy. Each category is clearly related to one or more of the 17 sustainable development goals. A cluster analysis was also applied to identify regional trends in preferred initiatives.
Findings
The study underlines the importance of integrating sustainability principles into the curricula of higher education institutions (HEIs) as well as educating staff members on energy and water management. The most common and impactful initiatives in the studied six categories have been identified. Many of the initiatives mentioned in the study do not just result in reducing ecological footprint but also provide economic savings as well. Differences among regions and countries were observed in the implementation of initiatives. Cultural and habitual factors should not be disregarded during the selection process of initiatives.
Originality/value
The findings of this study may help universities to take their first steps toward implementing initiatives that can effectively promote sustainable development. Results will aid other HEIs in planning for next steps while outlining the more common initiatives.
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GERALD F. RATH and STEVEN W. HANSEN
The Securities and Exchange Committee has, in the recent past and continues, to pay particular attention to referral arrangements. The rules concerning the appropriate types of…
Abstract
The Securities and Exchange Committee has, in the recent past and continues, to pay particular attention to referral arrangements. The rules concerning the appropriate types of referrals are complex and need to be examined and understood before entering such arrangements. This article explores those rules and also reviews the recent proceedings brought by the SEC. As such the article is a very handy reference when examining such arrangements.