Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of ethics starting in 2005. We checked these companies’ codes again in 2011 to confirm their continued implementation. Financial restatements were used as a dependent variable to measure improved financial reporting after the (...) adoption of the financial codes. The results confirm that the adoption of a financial code of ethics improves the integrity of financial reporting. (shrink)

The presence of Indians fundamentally altered the political, social and economic landscape of sugar producing nations. In most cases, race, which was used as an important signifier of difference by the colonising power, left these states with a colonial legacy of division and derision which they continue to endure and navigate in such diverse locations as the Caribbean, the West Indies, Fiji, Mauritius and parts of Africa. In the quest for recognition, equality and political status that allows the girmitiyas to (...) celebrate their past, embrace their present and imagine a future where they are enmeshed in the fabric of a new Fiji entail understanding why the declaration of girmit day on May 15th is such a powerful symbolic gesture on the part of the new coalition government. (shrink)

This paper examines the overwhelming desire of transnational adoptees to establish a connection with their origins in order to both come to terms with the past and develop an understanding of their identity. It considers the ethical ramifications of the commodification of human bodies. It is suggested that the idea of displacement is most helpful in approaching questions of transnational adoption. In this way, we can look at transnational adoption as a 'beginning' - one that disappears into the present moment, (...) becoming the constitutive reality underlying Derrida's concern with displacement - rather than its origin. For, what does the quest for a return to the point of origin entail? Transnational adoptees, when they embark on the journey of reclaiming their past, of coming to terms with their sense of loss, realise that there is no simple comfort in returning - that they are inevitably caught in the two worlds in which they co-exist. It is through this recognition of the traces that are contained in them, through this displacement, that they are able to negotiate identity. (shrink)

Incomplete penetrance and variable expressivity are non‐Mendelian phenomena resulting in the lack of correlation between genotype and phenotype. Not withstanding the diversity in mechanisms, differential expression of homologous alleles within cells manifests as variations in penetrance and expressivity of mutations between individuals of the same genotype. These phenomena are seen most often in dominantly inherited diseases, implying that they are sensitive to concentration of the gene product. In this framework and the advances in understanding the role of microRNA (miRNA) in (...) fine‐tuning gene expression at translational level, we propose miRNA‐mediated regulation as a mechanism for incomplete penetrance and variable expressivity. The presence of miRNA binding sites at 3′ UTR, co‐expression of target gene–miRNA pairs for genes showing incomplete penetrance and variable expressivity derived from available data lend support to our hypothesis. Single nucleotide polymorphisms in the miRNA target site facilitate the implied differential targeting of the transcripts from homologous alleles. (shrink)

In recent times, the world has seen an explosion of episodes of forced migration. Whether another state has led the attack, such as Russia’s invasion of Ukraine or by its own state such as Myanmar, ousting the Rohingyas, this international political reality of forced exit can neither be denied nor ignored. Consequent to the international political reality, some states have tightened their borders as they hold nationalist concerns against immigration of such kind. Their concern stems from the philosophy of nationalism (...) which claims the protection of borders and sovereignty in light of the influx of refugees and the burden on the state. This paper aims to elaborate on the interaction of political and legal philosophy related to Liberalism and Nationalism. I put forward the hypothesis that the current reality of international politics - the influx of victims of forced migration such as refugees should be rethought with the application of the philosophy of liberal nationalism. Liberalism and nationalism are two very different moral and political philosophies. Liberal claims protect individual freedom, advocate open borders, and promote equality of all before the law and consent of the governed. Nationalist philosophy promotes the interests of the state, and advocates devotion to the state, its ideology, culture and ethos. In the context of forced migration, the ideas of these disunited philosophies can be utilised to balance and accommodate the concerns of refugees, states and citizens. For this, I will examine the philosophies of liberalism, nationalism and liberal nationalism, which present an inclusive form of nationalism. (shrink)

The concept of race is traced to the quest for the origins of language and the manner in which that led to the idea that a separate language indicated a separate racial origin. The Orientalist desire to know and dominate the other and to regard him or her as sub-human necessitated the invention of race. The notion of race is further traced through the slave trade and its contemporary usage in ‘race studies’.

In this article, we examine the inter-relationship between moral theory and the unpredictable and complex world of primary health care, where the values of patient and doctor, or groups of patients and doctors, may often clash. We introduce complexity science and its relevance to primary care; going on to explore how it can assist in understanding ethical decision making, as well as considering implications for clinical practice. Throughout the article, we showcase aspects and key concepts using examples and a case (...) study developed from our day-to-day experience working as clinical practitioners in primary care. (shrink)

Primary health care is characterised by timely and appropriate health care access, delivered continuously over time to a specific population, providing a comprehensive service, with coordination of care for those that need it. Practitioners deal with a multiplicity of clinical issues within longitudinal relationships, embedded in the context of families and communities. We propose that these aspects of primary care have a bearing on how matters of decision making are considered and implemented. Further, the standard account of autonomous decision making (...) is not wholly adequate when applied to clinician–patient encounters in primary care. We add considerations of the impact of illness (however defined) and self-identity as also relevant to a more measured and full account. The context of primary care is quite different from that of secondary care. Although there are generalists who work in hospitals, we argue that this aspect and the other attributes of primary care generate special ethical considerations. One of these is how autonomy, or more fully, how respect for the principle of autonomy is considered and operationalised in community practice. In this study, we describe some theoretical aspects of autonomy and seek to apply, and challenge, these aspects in the context of clinical work in primary care. In doing so we will review the descriptors of primary care: why in essence it is different from other contexts of clinical work. (shrink)

In this work we review the derivation of Dirac and Weinberg equations based on a “principle of indistinguishability” for the (j,0) and (0,j) irreducible representations (irreps) of the homogeneous Lorentz group (HLG). We generalize this principle and explore its consequences for other irreps containing j≥1. We rederive Ahluwalia–Kirchbach equation using this principle and conclude that it yields $\mathcal{O}(p^{2j} )$ equations of motion for any representation containing spin j and lower spins. We also use the obtained generators of the HLG (...) for a given representation to explore the possibility of the existence of first order equations for that representation. We show that, except for j= $ - \frac{1}{2}$ , there exists no Dirac-like equation for the (j,0)⊕(0,j) representation nor for the ( $ - \frac{1}{2}$ , $ - \frac{1}{2}$ ) representation. We rederive Kemmer–Duffin–Petieau (KDP) equation for the (1,0)⊕( $ - \frac{1}{2}$ , $ - \frac{1}{2}$ )⊕(0,1) representation by this method and show that the (1, $ - \frac{1}{2}$ )⊕( $ - \frac{1}{2}$ ,1) representation satisfies a Dirac-like equation which describes a multiplet of $j = \frac{3}{2}{\text{ and }}j = \frac{1}{2}$ with masses m and m/2, respectively. (shrink)

I look at the ‘flavour-oscillation clocks’ proposed by D. V. Ahluwalia and two of his arguments suggesting that such clocks might behave in a way that threatens the geometricity of general relativity (GR). The first argument states that the behaviour of these clocks in the vicinity of a rotating gravitational source implies a non-geometrical element of gravity. I argue that the phenomenon is best seen as an instance of violation of the ‘clock hypothesis’ and therefore does not threaten the (...) geometrical nature of gravitation. Ahluwalia’s second argument, for the ‘incompleteness’ of general relativity, involves the idea that flavour-oscillation clocks can detect constant gravitational potentials. I argue that the purported ‘incompleteness-establishing’ result is in fact one that applies to all clocks. It is entirely derivable from general relativity, does not result in the observability of the potential, and is not at odds with any of general relativity’s foundations. (shrink)