World War I Memorial Plaque

World War I Memorial Plaque (17 ½ cm in diameter). This is a bronze plate encased in a 26 ½ cm x 24 cm wooden frame. The inscription on the plate is “He died for freedom and honour, Samuel DeVeaux Woodruff”. [In 1916 the British Government decided to issue a memorial plaque to be given to the relatives of those who died in the Great War. On the plaque is a figure of Britannia who is facing left and holding a laurel wreath over the box where the serviceman’s name is placed. In her right hand she holds a trident which represents Britain’s sea power. There are 2 dolphins facing her on her left and right hand sides. A lion stands in front of her. He faces left with a menacing growl. A very small lion that faces right is located below the larger lion’s feet. He is biting into a winged creature which represents the German Imperial eagle. Near the lion’s right paw there are the initials E CR P which stand for Mr. E. Carter Preston who designed the plate. Some of the plaques include a stamped batch number in front of the lion’s rear left paw. This plaque was produced in batch 17].

British War Medal

This British War Medal was issued to those who had to leave their native shore in any part of the British Empire while they were on service. This is a silver circular medal, 3 1/2 cm in diameter. King George V is depicted on the front and St. George is on the back. This is accompanied by a watered silk ribbon which has a central band of gold and stripes of white, black and blue on both sides. "Lieut S. D. Woodruff" is engraved on the rim. This was issued 1914-1918.

Accounting for Human Rights Violations Risk: Conflict Minerals Mandatory Disclosures under the Dodd Frank Act

This paper examines the equity market response to firms’ disclosure of human rights violation risk with regard to conflict mineral usage as required by Section 1502 of the Dodd-Frank Act (the Act). This paper assesses the aggregate equity market response to regulatory events leading to the passage of the Act, the equity market reaction to voluntary early disclosures and mandatory disclosures of conflict mineral information in Form SD, as well as the determinants of the equity market response. Using a sample of 4,399 US registrants from January 1, 2008 to September 30, 2014, we document a significant negative stock market reaction to the passage of the Act and to conflict minerals disclosures on Form SD. The equity market reaction is more negative and limited to companies that source their minerals from conflict zones, companies with human rights violations, and companies with ambiguous disclosures. Taken together, the results of this study provide an economic justification for companies with poor conflict minerals practices to improve in order to avoid high costs that will arise if firms are forced to disclose human rights abuses. This paper also provides preliminary evidence that Form SD is successful in reducing the governance gap that exposes investors to unnecessary sanction, litigation and reputation risk from firms’ activities in conflict minerals usage.

History of the Late War between Great Britain and the United States of America

History of the Late War between Great Britain and the United States of America by David Thompson, late of the Royal Scots, Niagara U.C. , 1832. There is an inscription in the front of the book which says “[illegible] Nelles, Grimsby and it is signed by Joseph Williams [?]” The book is stained from dampness, but this does not affect the text, 1832.