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.

Parental goals among Italian-Canadian and Anglo-Canadian families : their connection to socialization practices and the quality of parent-young adult relationship /

Parenting goals are the behavioral, cognitive, and affective outcomes that parents implicitly or explicitly strive to achieve during specific interactions with their children. In the present study, intergenerational parenting practices and goals in Italian-Canadian and Anglo-Canadian families were examined. The association between parenting goals, parents' socialization practices, and the quality of relationship between parent and child were investigated. Participants included individuals ranging in age from 1 8-26 years and their mothers from Anglo-Canadian (n= 31) and Italian-Canadian families (n= 50). The young adults and their mothers were asked to imagine how their respective parents would have reacted to five hypothetical vignettes depicting difficult parent-child interactions. Young adults and their mothers were also asked to rate the importance of parenting goals within these parent-child situations. In addition, young adults assessed the perceived quality of their present relationships with each parent. Cultural differences were revealed such that Italian-Canadian parents endorsed more authoritarian parenting strategies and relationship-centered goals than Anglo-Canadian parents. However, Italian-Canadian and Anglo-Canadian parents were not found to differ on their endorsement of parent-centered goals. Italian-Canadian parents' who did use authoritarian strategies were found to have young-adult children who perceived their relationship with their parents as less satisfying, intimate, affectionate and having relatively high levels of conflict than parents who did not use authoritarian strategies. Anglo-Canadian parents' authoritative strategies were correlated with a better perceived relationship quality by young-adult children.

McKinnon Columbus Chain Limited Records 1948, 1958-1960, 1963-1969, 1971, 1974-1975, 1978, n.d.

Ontario Editorial Bureau (O.E.B.)

Commemorative stamps, British, American and Canadian, 1974-1977, 1982-1984, 1996.

The Guernsey post office stamps consist of 2 exhibition series souvenir sheets commemorating Major-General Sir Issac Brock, 1769-1812. The stamp was issued in 1996 to celebrate Guernsey’s attendance at Canada’s international stamp exhibition CAPEX 96. The stamps issued by the United States postal service consist of 1 sheet of stamps commemorating the 50th anniversary of the Peace Bridge, 1927-1977. The stamps issued by Canada Post include 5 commemorative day-of-issue envelopes with stamps featuring William Hamilton Merritt and the Welland Canal. This stamp was issued in 1974 to celebrate the 150th anniversary of the canal. There is also a set of 4 inscription corner blocks of stamps. These items are contained in an envelope addressed to Mr. J.N. Jackson, St. Catharines, ON. There is also a separate sheet of the same stamp. Also issued by Canada Post are 2 full sheets of stamps, one commemorating the 50th anniversary of the Peace Bridge (1927-1977), and one commemorating 25 years of the St. Lawrence Seaway (1959-1984). Lastly, there are 2 full sheets of stamps commemorating the 100th anniversary of the Royal Henley Regatta, issued in 1982.

Crowland Municipality : an act for regulating and governing auctioneers, and other persons putting up for sale, goods, wares, and merchandise to the highest or best bidder., 1854

On February 1st, 1854 an act was passed in order to regulate the sale of goods, wares and merchandise. Section I pertained to the fact that any merchant would first obtain a license. Section II deemed that no merchant should sell any wine or spirituous liquors, beer or ale within the municipality of Crowland in any less quantity than 5 gallons or less than 12 bottles in any place other than a House of Public Entertainment without having obtained a license. Section III was in regard to licensing any person who would use a billiard table which was set up for hire or gain. Section IV stated that all sums of money paid by the keepers of Houses of Public Entertainment plus the imperial duty of 2 pound would be payable to the Treasurer of the Municipality of Crowland. Section V was written regarding the continuance of the act to regulate inns, taverns, temperance houses and other Houses of Public Entertainment. Section VI specified that all recesses (not authorized to sell liquor) would pay the sum of 2 pounds. Section VII declared that Peter Benedict was appointed Revenue Inspector of the township and section VIII stated that recess-keepers who took out liquor licenses would be required to pay 6 pounds 5 shillings and for violating this they would pay a penalty. This document was written by Leonard M. Matthews, Township reeve and Alex Reid, clerk.

Niagara Falls Bridge Commission Scrapbooks, 1941-1948, 1953-1963, 1965-1974

The Niagara Falls Bridge Commission was created by a joint resolution of the 1938 U.S. Congressional Third Session. The Extra Provincial Corporations Act of Ontario, Canada licenses the Niagara Falls Bridge Commission. Canada and the United States are equally represented on the Commission by an 8 member Board of Commissioners. Canadian commissioners are appointed by the Premier of Ontario. The three Niagara bridges are the Whirlpool Bridge, the Lewiston-Queenston Bridge and the Rainbow Bridge. Source:http://niagarafallsbridges.com/index.php3

Ethics, tourists and the environmental practices of the North American cruise ship industry: a comparison study of the ethical standards of Alaskan and Caribbean cruise ship tourists

Please consult the paper edition of this thesis to read. It is available on the 5th Floor of the Library at Call Number: Z 9999 R43 S54 2005

Mindfulness Practices and Children’s Emotional and Mental Well-Being: Activities to Build and Strengthen Everyday Resilience Adapted for Primary School Teachers

This project reviewed current research on mental health and Canadian children, and then examined the practice of mindfulness as a means of supporting well-being and circumventing the potential detrimental effects of mental health problems. By contextualizing these findings within the recently released educational vision of the Ontario Ministry of Education (2014), which identifies well-being as one of the core principles of education in Ontario, this project investigated how mindfulness-based practices can be brought into the primary grade classroom. The ultimate purpose of this project is the development of a handbook for Ontario teachers of students in grades 1 to 3 (ages 6 to 8). This resource was developed from a comprehensive literature review and provides educators with easy-to-follow activities to use in the classroom to encourage the development of resilience and emotional well-being through mindfulness. The handbook also includes additional information and resources regarding both mindfulness and mental health that may be helpful to teachers, students, and parents.

HG 186.15-186.25 Thin Section

Coarse grained sample with multiple fine grained domains. Clasts range from small to medium and sub-angular to sub-rounded. Mainly contains grain crushing (with grains crushed into one another) and short distance lineations. A few rotation structures are seen and fine grained sand domains can also be seen.

HG 222.70-222.80 Thin Section

Coarse brown sediment with clasts ranging from small to medium. Clasts are sub-angular to sub-rounded. Rotation structures can be seen throughout the image. Multiple rotations can be seen around single clasts. Minor amounts of comet structures and grain stacking can also be seen.