Who we are
Our website address is: https://bookshopdigital.com.
What personal data we collect and why we collect it
Comments
When visitors leave comments on the site we collect the data shown in the comments form, and also the visitor’s IP address and browser user agent string to help spam detection.
An anonymized string created from your email address (also called a hash) may be provided to the Gravatar service to see if you are using it. The Gravatar service privacy policy is available here: https://automattic.com/privacy/. After approval of your comment, your profile picture is visible to the public in the context of your comment.
Media
If you upload images to the website, you should avoid uploading images with embedded location data (EXIF GPS) included. Visitors to the website can download and extract any location data from images on the website.
Contact forms
Cookies
If you leave a comment on our site you may opt-in to saving your name, email address and website in cookies. These are for your convenience so that you do not have to fill in your details again when you leave another comment. These cookies will last for one year.
If you visit our login page, we will set a temporary cookie to determine if your browser accepts cookies. This cookie contains no personal data and is discarded when you close your browser.
When you log in, we will also set up several cookies to save your login information and your screen display choices. Login cookies last for two days, and screen options cookies last for a year. If you select “Remember Me”, your login will persist for two weeks. If you log out of your account, the login cookies will be removed.
If you edit or publish an article, an additional cookie will be saved in your browser. This cookie includes no personal data and simply indicates the post ID of the article you just edited. It expires after 1 day.
Embedded content from other websites
Articles on this site may include embedded content (e.g. videos, images, articles, etc.). Embedded content from other websites behaves in the exact same way as if the visitor has visited the other website.
These websites may collect data about you, use cookies, embed additional third-party tracking, and monitor your interaction with that embedded content, including tracking your interaction with the embedded content if you have an account and are logged in to that website.
Analytics
Who we share your data with
How long we retain your data
If you leave a comment, the comment and its metadata are retained indefinitely. This is so we can recognize and approve any follow-up comments automatically instead of holding them in a moderation queue.
For users that register on our website (if any), we also store the personal information they provide in their user profile. All users can see, edit, or delete their personal information at any time (except they cannot change their username). Website administrators can also see and edit that information.
What rights you have over your data
If you have an account on this site, or have left comments, you can request to receive an exported file of the personal data we hold about you, including any data you have provided to us. You can also request that we erase any personal data we hold about you. This does not include any data we are obliged to keep for administrative, legal, or security purposes.
Where we send your data
Visitor comments may be checked through an automated spam detection service.
Your contact information
Additional information
How we protect your data
Industry regulatory disclosure requirements
DISCLOSURE LAWS ANDÂ REGULATIONS
Companies that are privately owned are not required by law to disclose detailed financial and operating information. They have a wide latitude in deciding what types of information to make available to the public. They can shield information from public knowledge and determine for themselves who needs to know specific types of information.
Companies that are publicly owned, on the other hand, are subject to detailed disclosure laws about their financial condition, operating results, management compensation, and other areas of their business. The current system of mandatory corporate disclosure began in the 1930s with the passage of the Securities Act of 1933 and the Securities Exchange Act of 1934. These acts as well as subsequent legislation related to disclosure have been implemented by rules and regulations of the Securities and Exchange Commission (SEC).
Disclosure laws are designed to protect investors through the disclosure of business and financial information that could be considered relevant to making an investment decision. Since private companies do not raise money from the investing public, they are not subject to the same disclosure laws as public companies. Investors in private companies are considered to be sufficiently well informed about their investment decisions so as not to require the protection of disclosure laws.
Congress and the SEC balance a concern for investor safety with a concern for business’s ability to raise capital. They recognize that disclosure laws should not be so burdensome on companies that they discourage capital formation through the offering of stock and other securities to the public. It is generally recognized that registration requirements for new securities issues and the ongoing reporting requirements for public companies are more burdensome on smaller businesses and stock issues than on big ones. Consequently Congress has over time raised the limit on the small issue exemption from $100,000 as it was in the original 1933 act to $300,000 in 1945, $500,000 in 1970, $1.5 million and then $2 million in 1978, and $5 million in 1982. That means that securities issues up to $5 million are not subject to the registration requirements of the SEC.
All of the SEC’s disclosure requirements have statutory authority, and these rules and regulations, such as the small issue exemption, are subject to changes and amendments over time. Some changes are made as the result of new accounting rules adopted by the principal rule-making bodies of the accounting profession. In other cases changes in accounting rules follow changes in SEC guidelines. In any event SEC regulations have a direct impact on what are known as generally accepted accounting principles. The rule-making bodies of the accounting profession, most notably the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA), must rely on “acceptance” of their statements. While FASB and AICPA statements do not have the force of law, they are widely accepted in the accounting profession and in some cases influence subsequent SEC rules on disclosure. In some cases, FASB statements on disclosure are modified after the reaction to them by the accounting profession has been determined.