acase@tulane.edu / 1 / HyunJun Na

This study examines how the Securities and Exchange Commission balances competing regulatory objectives in its decisions to approve requests to withhold proprietary information from firms' financial reports. The confidential treatment process requires the SEC to balance the public interest in protecting proprietary information with the public interest in promoting disclosures to investors. I draw upon the economic and political science literatures on regulatory decision-making to test the strength of these interests on three aspects of the SEC's decisions to grant confidential treatment: the duration of time required to approve the request, the duration of time the SEC agrees to protect proprietary information from disclosure, and whether the firm is successful in securing confidential treatment for all redacted information. I find that the public interest in promoting disclosure and protecting proprietary information influence different aspects of the SEC's decisions to grant regulatory exemptions for confidential treatment. Firms requiring greater monitoring by the SEC receive greater scrutiny and have lower odds of successful redaction. High proprietary costs are associated with significantly longer protection periods but proprietary costs generally are not associated with duration to approval or the success of the application. Finally, I find that the SEC applies greater scrutiny to firms exhibiting objective and salient measures of low financial reporting quality although these firms have higher odds of success. These findings are consistent with the SEC reviewing CTRs to reduce the risk of legislative oversight. This study contributes to the literature on disclosure regulation by providing evidence as to how securities regulators balance competing interests when reviewing requests for disclosure exemptions. These findings also contribute to the role of political influence on disclosure policy, as the SEC's exemption decisions are consistent with avoiding the threat of legislative oversight. Second, these findings contribute to the literature on the SEC's regulatory decisions by demonstrating that the SEC staff appears to allocate resources and apply scrutiny to applications for disclosure exemptions using aspects of registered firms' financial reporting quality. Third, these findings contribute to the literature on redaction as a disclosure choice by providing evidence suggesting that firms with low financial reporting quality are more likely to redact, and I provide evidence on the success of this disclosure choice. Overall, these findings suggest that the public interest in promoting disclosure, as well as the threat of legislative oversight, influence the SECs decisions when granting regulatory exemptions to protect proprietary information.

Insider threat by employees in organizations is a problematic issue in today’s fast-paced, internet-driven society. Gone are the days when securing the perimeter of one’s network protected their business. Security threats are now mobile, and employees have the ability to share sensitive business data with hundreds of people instantaneously from mobile devices. While prior research has addressed social networking topics such as trust in relation to information systems, the use of social networking sites, social networking security, and social networking sharing, there is a lack of research in the mindfulness of users who spill sensitive data contained within images posted on social networking sites (SNS). The author seeks to provide an understanding of how non-malicious spillage through images relates to the mindfulness of employees, who are also deemed insiders. Specifically, it explores the relationships between the following variables: mindfulness, proprietary information spillage, and spillage of personally identifiable information (PII). A quasi-experimental study was designed, which was correlational in nature. Individuals were the unit of analysis. A sample population of business managers with SNS accounts were studied. A series of video vignettes were used to measure mindfulness. Surveys were used as a tool to collect and analyze data. There was a positive correlation between non-malicious spillage of sensitive business, both personally identifiable information and proprietary data, and a lack of mindfulness.

Submitted by Marco Antonio Oliveira da Silva (maosilva@ipen.br) on 2016-08-25T18:15:44Z No. of bitstreams: 0 / Made available in DSpace on 2016-08-25T18:15:44Z (GMT). No. of bitstreams: 0 / Com o escopo de fornecer subsídios para compreender como o processo de colaboração científica ocorre e se desenvolve em uma instituição de pesquisas, particularmente o IPEN, o trabalho utilizou duas abordagens metodológicas. A primeira utilizou a técnica de análise de redes sociais (ARS) para mapear as redes de colaboração científica em P&D do IPEN. Os dados utilizados na ARS foram extraídos da base de dados digitais de publicações técnico-científicas do IPEN, com o auxílio de um programa computacional, e basearam-se em coautoria compreendendo o período de 2001 a 2010. Esses dados foram agrupados em intervalos consecutivos de dois anos gerando cinco redes bienais. Essa primeira abordagem revelou várias características estruturais relacionadas às redes de colaboração, destacando-se os autores mais proeminentes, distribuição dos componentes, densidade, boundary spanners e aspectos relacionados à distância e agrupamento para definir um estado de redes mundo pequeno (small world). A segunda utilizou o método dos mínimos quadrados parciais, uma variante da técnica de modelagem por equações estruturais, para avaliar e testar um modelo conceitual, apoiado em fatores pessoais, sociais, culturais e circunstanciais, para identificar aqueles que melhor explicam a propensão de um autor do IPEN em estabelecer vínculos de colaboração em ambientes de P&D. A partir do modelo consolidado, avaliou-se o quanto ele explica a posição estrutural que um autor ocupa na rede com base em indicadores de ARS. Nesta segunda parte, os dados foram coletados por meio de uma pesquisa de levantamento com a utilização de um questionário. Os resultados mostraram que o modelo explica aproximadamente 41% da propensão de um autor do IPEN em colaborar com outros autores e em relação à posição estrutural de um autor na rede o poder de explicação variou entre 3% e 3,6%. Outros resultados mostraram que a colaboração entre autores do IPEN tem uma correlação positiva com intensidade moderada com a produtividade, da mesma forma que, os autores mais centrais na rede tendem a ampliar a sua visibilidade. Por fim, vários outros indicadores estatísticos bibliométricos referentes à rede de colaboração em P&D do IPEN foram determinados e revelados, como, a média de autores por publicação, média de publicações por autores do IPEN, total de publicações, total de autores e não autores do IPEN, entre outros. Com isso, esse trabalho fornece uma contribuição teórica e empírica aos estudos relacionados à colaboração científica e ao processo de transferência e preservação de conhecimento, assim como, vários subsídios que contribuem para o contexto de tomada de decisão em ambientes de P&D. / Tese (Doutorado em Tecnologia Nuclear) / IPEN/T / Instituto de Pesquisas Energeticas e Nucleares - IPEN-CNEN/SP