SEC’s unwavering focus on disclosure of valuation methods and calculation of IRRs by fund sponsors

2017 ◽  
Vol 18 (4) ◽  
pp. 29-30
Author(s):  
Michael P. Earley ◽  
Jessica Panza ◽  
Katherine Thrapp
Keyword(s):  
Best Practices ◽  
Design Methodology ◽  
Performance Metrics ◽  
Investment Fund ◽  
Rates Of Return ◽  
Investment Performance ◽  
Content Type ◽  
Valuation Methods ◽  
The Future ◽  
History Of

Purpose To explain the SEC’s historical focus on the calculation of investment performance and to highlight important issues for fund sponsors in the future. Design/methodology/approach This article discusses the SEC’s recent subpoena of at least one fund sponsor for information related to the firm’s practices in calculating internal rates of return and then explains the history of SEC enforcement in this area. Findings The SEC continues to be focused on how fund sponsors calculate investment performance metrics, such as IRRs, and the related disclosure. Originality/value This article contains valuable information for fund sponsors, such as best practices for valuation methods and related investment performance disclosures, including the calculation of IRRs from experienced investment fund lawyers.

HR’s new role: rethinking and enabling digital engagement

2017 ◽  
Vol 16 (2) ◽  
pp. 60-65 ◽  
Author(s):  
Ravin Jesuthasan
Keyword(s):  
Best Practices ◽  
Digital Technology ◽  
Design Methodology ◽  
Industrial Revolution ◽  
Digital Technologies ◽  
Content Type ◽  
Future Of Work ◽  
The Future ◽  
Digital Engagement ◽  
Practical Implications

Purpose This paper aims to explore how a new industrial revolution with digital technology at its core is disrupting the workplace. It shares how HR has an opportunity to use data and digital technologies to reinvent how organizations engage with their workforce. It answers the question of how HR pivots from its legacy focus on compliance and being a steward of employment to the work and helping the organization strengthen its connection with its workers through improved digital engagement. Design/methodology/approach The paper is based on Willis Towers Watson thought leadership and references recent findings from their research. Findings The paper explores how digital technologies have changed how workers connect with their co-workers and the organization. In addition, it examines how digital technologies are changing how work gets done. Research limitations/implications The paper is not exclusively based on research. Practical implications The paper explores how digital technologies drive engagement, HR’s role as steward of the work and enabler of digital engagement and best practices for enabling digital engagement in the modern workplace. Originality/value This paper fulfills a need to assist HR leaders in thinking through the implications of the future of work and how digital technologies will shape that future.

The sharing economy: a hedge against recession setbacks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Reza Habibi ◽  
Chiranjeev S. Kohli
Keyword(s):  
Best Practices ◽  
Design Methodology ◽  
Data Science ◽  
Science And Technology ◽  
Sharing Economy ◽  
Economic Sector ◽  
Content Type ◽  
Key Characteristics ◽  
The Future ◽  
Conceptual Paper

Purpose This paper aims to provide lessons from the emergence of the sharing economy after the 2008 recession and helps managers prepare more effectively for recessions in the future. Design/methodology/approach In this conceptual paper, the authors build on research on the sharing economy and study the best practices contributing to the sharing economy’s emergence and growth after the 2008 recession. The authors identify the key characteristics of this new economic sector and share lessons that can be used by other companies. Findings The authors recommend five major takeaways: seeking a more flexible supply; actively watching the trends; leveraging customers like employees; using advanced data science and technology like the sharing economy companies; and proactively avoiding panicked responses. This will help companies succeed during recessionary times – and the boom times that follow. Originality/value This is the first paper that, to the best of the authors’ knowledge, investigates the interplay between the sharing economy and recession and highlights practical lessons.

Farewell to the pricing manager: new ecosystem captains drive profits via pricing

2019 ◽  
Vol 40 (4) ◽  
pp. 18-27
Author(s):  
Andreas Hinterhuber ◽  
Bernard Quancard
Keyword(s):  
Best Practices ◽  
Design Methodology ◽  
Business Value ◽  
Content Type ◽  
Management Consultants ◽  
Account Management ◽  
The Future ◽  
Complex Relationships ◽  
Changing Role

Purpose This paper aims to discuss the changing role of the strategic account manager (SAM). Design/methodology/approach This paper takes the form of an interview. Findings SAMs, in the future, will be ecosystem captains capable of managing complex relationships and teams, of organizing data and of telling stories with analytics. SAMs in the future will be assessed along with a set of metrics that it is similar to metrics of how top management consultants are evaluated: activities, competencies, intermediary results, sales/margins and quantified business value. Originality/value This interview discusses the current and future best practices of strategic account management.

scholarly journals 75 years of Tourism Review: survival by transformation: a perspective article

2019 ◽  
Vol 75 (1) ◽  
pp. 4-7
Author(s):  
Christian Laesser ◽  
Thomas Bieger ◽  
Harald Pechlaner ◽  
Peter Keller ◽  
Dimitrios Buhalis
Keyword(s):  
Design Methodology ◽  
Life Cycles ◽  
The State ◽  
Tourism Research ◽  
Content Type ◽  
The Future ◽  
History Of ◽  
Over Time

Purpose The purpose of this paper is to reconstruct and analyze the long history of Tourism Review and try to outline the future of this journal. Design/methodology/approach The authors show that Tourism Review has been a good example of multiple life cycles over time and of survival by adaption. Findings The authors illustrate also how this journal has seen decline, as well as revival, and stagnation, as well as innovation. Originality/value It is also a proxy of the state and issues of tourism research and publication over 75 years.

A tribute to Gwen Leighty

2006 ◽  
Vol 19 (2) ◽  
pp. 84-86
Author(s):  
Jennifer Paustenbaugh
Keyword(s):  
Web Sites ◽  
Academic Libraries ◽  
Design Methodology ◽  
Fund Raising ◽  
Personal Knowledge ◽  
Valuable Contribution ◽  
Content Type ◽  
History Of ◽  
Development Network ◽  
Fund Raiser

PurposeThe purpose of the paper is to provide a tribute to the life and work of library fund‐raiser Gwen Leighty.Design/methodology/approachThe paper uses personal knowledge and references to Academic Libraries Advancement and Development Network (ALADN) and LIBDEV web sites.FindingsThe paper finds that fundraising is connecting with people and the journey that each development officer must make while raising funds for their library.Originality/valueThe paper presents a brief history of ALADN and the valuable contribution one person made to the cause of library fund‐raising.

The effects of materialism on consumer evaluation of sustainable synthetic (lab-grown) products

2020 ◽  
Vol 37 (5) ◽  
pp. 579-590
Author(s):  
Jessica Keech ◽  
Maureen Morrin ◽  
Jeffrey Steven Podoshen
Keyword(s):  
Design Methodology ◽  
Socially Responsible ◽  
Content Type ◽  
Consumer Evaluation ◽  
Positioning Strategy ◽  
Consumer Markets ◽  
The Future ◽  
Promotion Strategies ◽  
Alternative Sources ◽  
The Impact

Purpose The increasing desire of consumers for socially responsible luxury products combined with fluctuating supplies in consumer markets are leading various industries to seek alternative sources to be able to meet the needs of its customers. One possible solution that may meet the demands of the future is lab-grown products. Because these products confer multiple benefits, this study aims to investigate the most effective ways to appeal to consumers by aligning the benefits of the products with their values as marketers seek to find effective promotion for these items. Design/methodology/approach We examine the effectiveness of an ethical positioning strategy for two types of luxury lab-grown (synthetic) products among high versus low materialism consumers in three experiments. Findings Findings suggest that a positioning strategy stressing product ethicality is more effective for low materialism consumers, whereas the strategy is less effective, and may even backfire, for high materialism consumers. The impact on social status consumers perceive from a lab-grown product explains why this effect occurs among low materialism consumers. Therefore, marketers should take caution and use specific appeals for different segments based on values such as consumers’ materialism levels. Originality/value If lab-grown products represent the wave of the future, it is important to understand how consumers will respond to this emerging technology and how promotion strategies may enhance their evaluation.

The sediment of the Hostivar Reservoir (Prague, Czech Republic) as a memory of 45 years of pollution

2017 ◽  
Vol 28 (2) ◽  
pp. 204-213
Author(s):  
Lucie Soucková ◽  
Dana Kominkova
Keyword(s):  
Czech Republic ◽  
Design Methodology ◽  
Polyaromatic Hydrocarbons ◽  
Reservoir Sediment ◽  
Terrestrial Environment ◽  
Content Type ◽  
Sediment Extraction ◽  
History Of ◽  
Us Epa ◽  
Practical Implications

Purpose The purpose of this paper is to evaluate the historical pollution of the Hostivar Reservoir (largest reservoir in Prague) sediment by metals, polyaromatic hydrocarbons (PAH) and polychlorinated biphenyls (PCB) and identify the trends in pollution of aquatic environment. Design/methodology/approach Core samples, 140 cm long, recording the 45-year history of the reservoir, were separated to 5 cm width subsamples (approximately 1.5 years of sedimentation) and analyzed for metals (Cd, Pb, Cu, Zn, Cr, Ni, Al), PAH and PCB. Following methods were used: US EPA 3051 for metals, US EPA 505 and US EPA 8082 A for PCB, and ISO 18287:2006 for PAH. Findings Most of the contaminants had the highest concentration at the beginning of the existence of the reservoir, suggesting that the contamination results from construction activities. Significant decrease of Pb occurred in the second half of the 1990s. It was caused by termination of the addition of lead as a detonation suppressant to the gasoline. Most concentrations of PAHs, PCBs and metals, except copper do not present eco-toxicological risk. Practical implications The results show the volume of priority pollutants removed from the reservoir by sediment extraction, and point risk to the terrestrial environment due to application of the sediment in the construction of a noise protecting wall. Originality/value The paper presents unique data about historical contamination of the largest reservoir in Prague, the capital of Czech Republic. It shows how the watershed and the construction phase of the dam cause a pollution of the reservoir sediment and possible environmental risk for aquatic biota.

Haunted by the past: transformations and daily challenges of China's prosthetics

2020 ◽  
Vol 10 (1) ◽  
pp. 115-124
Author(s):  
Chunchun Wang
Keyword(s):  
Design Methodology ◽  
Cross Cultural ◽  
Future Research ◽  
Institutional Pressures ◽  
Rehabilitation Center ◽  
Content Type ◽  
The Past ◽  
Daily Experiences ◽  
History Of ◽  
Depth Interviews

PurposeThe purpose of this paper is to examine the transformations of prosthetic practices in China, as well as the daily experiences and dilemmas arising from the everchanging practices since 1949. On the basis of materials, this paper explores an everyday perspective to review the history of technology.Design/methodology/approachEthnography was collected with the application of participant observations, informal interviews and in-depth interviews during a 13-months study at a rehabilitation center in Chengdu, China. The literature on prosthetic manufacturing was also reviewed for this paper.FindingsChina's prosthetic technology seems to evolve from traditional to modern. However, this progressive narrative – innovation-based timeline (Edgerton, 2006, xi) – has been challenged by daily practices. Due to institutional pressures, prosthetists are in a dilemma of selectively using their knowledge to create one kind of device for all prosthesis users with a certain kind of disability, thereby regulating the physical and social experiences of prosthesis users. Besides, prosthesis users are accustomed to prostheses made with old techniques, and must correct themselves from old experiences to the daily practices recognized by the selected techniques.Originality/valueThis paper provides a cross-cultural case to reexamine Edgerton's criticism of the progressive and orderly innovation-centric technological narrative. More importantly, it reviews the history and practices of China's prosthetics from daily experiences rather than Edgerton's concentration on technology; therefore, it provides an everyday perspective for future research on technological transformations.

scholarly journals The future of financial markets and regulation: what strategy for Europe?

foresight ◽  
2014 ◽  
Vol 16 (2) ◽  
pp. 95-108 ◽  
Author(s):  
Jean-Baptiste Gossé ◽  
Dominique Plihon
Keyword(s):  
Financial Markets ◽  
Capital Market ◽  
Financial Stability ◽  
Design Methodology ◽  
Financial Integration ◽  
Content Type ◽  
Realistic Option ◽  
The Future ◽  
Unstable Environment ◽  
Insight Into

Purpose – This article aims to provide insight into the future of financial markets and regulation in order to define what would be the best strategy for Europe. Design/methodology/approach – First the authors define the potential changes in financial markets and then the tools available for the regulator to tame them. Finally, they build five scenarios according to the main evolutions observed on the financial markets and on the tools used by the regulator to modify these trends. Findings – Among the five scenarios defined, two present highly unstable features since the regulator refuses to choose between financial opening and independently determining how to regulate finance in order to preserve financial stability. Three of them achieve financial stability. However, they are more or less efficient or feasible. In terms of market efficiency, the multi-polar scenario is the best and the fragmentation scenario is the worst, since gains of integration depend on the size of the new capital market. Regarding sovereignty of regulation, fragmentation is the best scenario and the multi-polar scenario is the worst, because it necessitates coordination at the global level which implies moving further away from respective national preferences. However, the more realistic option seems to be the regionalisation scenario: this level of coordination seems much more realistic than the global one; the market should be of sufficient size to enjoy substantial benefits of integration. Nevertheless, the “European government” might gradually increase the degree of financial integration outside Europe in line with the degree of cooperation with the rest of the world. Originality/value – Foresight studies on financial markets and regulation are quite rare. This may be explained by the difficulty to forecast what will be their evolution in the coming decades, not least because finance is fundamentally unstable. This paper provides a framework to consider what could be the best strategy of regulators in such an unstable environment.

Exploring the boundaries of rhetoric

2014 ◽  
Vol 27 (5) ◽  
pp. 793-806 ◽  
Author(s):  
Eduard Bonet
Keyword(s):  
Social Sciences ◽  
Conceptual Framework ◽  
Design Methodology ◽  
The Self ◽  
History Of Rhetoric ◽  
Content Type ◽  
History Of ◽  
Practical Development ◽  
The Subject

Purpose – The purpose of this paper is to examine how the boundaries of rhetoric have excluded important theoretical and practical subjects and how these subjects are recuperated and extended since the twentieth century. Its purpose is to foster the awareness on emerging new trends of rhetoric. Design/methodology/approach – The methodology is based on an interpretation of the history of rhetoric and on the construction of a conceptual framework of the rhetoric of judgment, which is introduced in this paper. Findings – On the subject of the extension of rhetoric from public speeches to any kinds of persuasive situations, the paper emphasizes some stimulating relationships between the theory of communication and rhetoric. On the exclusion and recuperation of the subject of rhetorical arguments, it presents the changing relationships between rhetoric and dialectics and emphasizes the role of rhetoric in scientific research. On the introduction of rhetoric of judgment and meanings it creates a conceptual framework based on a re-examination of the concept of judgment and the phenomenological foundations of the interpretative methods of social sciences by Alfred Schutz, relating them to symbolic interactionism and theories of the self. Originality/value – The study on the changing boundaries of rhetoric and the introduction of the rhetoric of judgment offers a new view on the present theoretical and practical development of rhetoric, which opens new subjects of research and new fields of applications.

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