In 1992, an underground explosion at the Westray Mine in Plymouth,
Nova Scotia, killed twenty-six miners. Although the owners of the mine
were charged criminally, no one was convicted, largely because it was
deemed too difficult to determine legal responsibility.
More than a decade after the Westray disaster, the federal
government introduced revisions to the "Criminal Code" aimed at
strengthening corporate criminal liability. Bill C-45, dubbed the
Westray bill, requires employers to ensure a safe workplace and
attributes criminal liability to organizations for seriously injuring
or killing workers and/or the public. Yet, while the federal government
declared the Westray bill an important step, the law has thus far
failed to produce a crackdown on corporate crime.
In "Still Dying for a Living, " Steven Bittle turns a critical
eye on Canada's corporate criminal liability law. Drawing
theoretical inspiration from Foucauldian and neo-Marxist literatures
and interweaving in-depth interviews and parliamentary transcripts,
Bittle reveals how legal, economic, and cultural discourses surrounding
the Westray bill downplayed the seriousness of workplace injury and
death, effectively characterizing these crimes as regrettable but
largely unavoidable accidents. As long as the primary causes of
workplace injury and death are not properly scrutinized, Bittle argues,
workers will continue to die in the pursuit of earning a living.Steven Bittle is an assistant professor in the
Department of Criminology at the University of Ottawa.

What is the importance of Sections 302 and 404?

"Implementing" SOX using COSO and COBIT

SOX's impact on foreign companies andnonprofits

Achieving cost-effective sustainable compliance

The evolving role of the SEC and the PCAOB

Praise for ESSENTIALS OF SARBANES-OXLEY

"Since its enactment in 2002, the Sarbanes-Oxley Act and its Section 404 internal control requirements have caused many a great deal of 'pain and suffering!' With its emphasis on what Sanjay Anand frequently reminds us is the 'real world, ' this book should reduce some of that pain as it provides a practical and very realistic approach for an effective implementation of Sarbanes-Oxley internal control processes. The book has references to the new changes in auditing standards and emphasizes achieving sustainable compliance--practical and realistic approaches."
--Robert R. Moeller
President, Compliance & Control Systems, Inc.

"Sanjay Anand has provided what every busy executive needs, a concise overview of Sarbanes-Oxley Act essentials. His book is a terrific reference text that I recommend to anyone who needs to quickly understand the substance of the Act."
--Scott Green
Chief Administration Officer Weil, Gotshal & Manges LLP

"If you are looking to put together the various pieces--finance, accounting, audit, legal, IT, ethics--and understand the 'big picture' of the Sarbanes-Oxley Act, there is no other book like this. With 'Tips & Techniques' and 'In the Real World' examples, this book brings lively, practical, tangible, and compressible dimensions to a complex, multifaceted (and often dry) subject. This is essential reading for those new to the process and old hands going intotheir third and fourth years of SOX. It will also help those in other countries adopting SOX-like internal controls and regulations."
--Dr. Anthony Tarantino
Governance, Risk, and Compliance Center of Excellence
IBM, Financial Services Sector, Silicon Valley and New York City

Written by Sanjay Anand, one of the world's leading corporate governance, risk management, and regulatory compliance experts, this simple to use book is designed with appreciation for demanding professional obligations, with information always easy to find and at your fingertips. Essentials of Sarbanes-Oxley equips you with the knowledge you and all your company members need to initiate a SOX project, allocate a budget, and help your company achieve compliance.

Corporate law in the United States requires directors to manage firms in the interests of shareholders, which means never sacrificing profits in service of other stakeholders or interests. In this timely, groundbreaking book, David Yosifon argues that this rule of 'shareholder primacy' is logically, ethically, and practically unsound, and should be replaced by a new standard that compels directors of our largest corporations to manage firms in a socially responsible way. In addition to summarizing existing debates on the issue - and giving special attention to the Supreme Court's decision in Citizens United - Yosifon explores the problem of corporate patriotism and develops a novel approach to the relationship between corporate law and consumer culture. The book's technical acumen will appeal to experts, while its engaging prose will satisfy anyone interested in what our corporate law does, and what it should do better.

This volume brings together leading research articles in to the theory, research findings and applications of modern dispute resolution. The articles relate to a wide variety of settings and cover the primary processes of negotiation, mediation and arbitration, as well as exploring combinations and hybridization of those processes. Also included are articles on the search for 'value-added' or 'pie-expanding' creative solutions; the choosing of strategies, based on game theory, economics and social and cognitive psychology; how foundational theories have been altered or modified, depending on contexts, and numbers of parties and issues; and what issues are raised by the 'privatization of justice'. The articles span both the 'science' and 'art' of dispute resolution, consider the relationship of peace to justice and include both empirical (descriptive) and normative (prescriptive) assessments of how these processes of dispute resolution function.

Die Harmonisierung der Rechnungslegungsvorschriften in den Staaten der Europaischen Gemeinschaft zahlt zu den wichtigsten okonomisch-juristi schen Aufgaben der Gemeinschaft am Beginn der achtziger Jahre. Mit der Verabschiedung der 4. Richtlinie und dem Entwurf der 7. Richtlinie ist die EG der Realisierung des gesteckten Vorhabens - bei allen strittigen und offe nen Fragen - ein wesentliches Stuck naher gerudn. Die Umsetzung der nach intensiven Vorarbeiten, Vorschlagen und Erorterungen entstandenen Richt linien in nationales Recht wirft eine Fulle von alten und neuen Grundsatz und Detailfragen auf; diese werden Gesetzgeber und Unternehmen, oko nomen und Juristen in Wissenschaft und Praxis bis zur Verabschiedung eines Gesetzes zur Umsetzung in nationales Recht lebhaft beschaftigen. Forum fur die Erorterung und Klarung dieser Probleme sollten zwei Veranstaltungen im Jahre 1979 sein, deren Beitrage in dem vorliegenden Band wiedergegeben werden. Am 2. und 3. Mai 1979 fand in Schloss Gracht ein Symposion unter dem Thema "Rechnungslegung aufgrund der 4. EG-Richt linie" statt, ausgerichtet vom Institut fur Unternehmungsfuhrung und Un ternehmensforschung der Ruhr-Universitat Bochum. Die Jahrestagung 1979 der Schmalenbach-Gesellschaft - Deutsche Gesellschaft fur Betriebswirt schaft e. V. am 31. 5. 1979 in Dusseldorf galt ebenfalls neuen Entwicklun gen in der Rechnungslegung, speziell den Auswirkungen der 4. und 7. EG Richtlinie. In beiden Veranstalrungen wurden kontroverse Auffassungen zu den fur eine Neuregelung anstehenden Kernfragen der Rechnungslegung herausgestellt und zahlreiche Anregungen fur Losungsansatze gegeben."

This book considers, and offers solutions to, the problems faced by local communities and the environment with respect to global mining. The author explores the idea of grievance mechanisms in the home states of the major mining conglomerates. These grievance mechanisms should be functional, pragmatic and effective at resolving disputes between mining enterprises and impacted communities. The key to this provocative solution is twofold: the proposal harnesses the power of industry-sponsored dispute mechanisms to reduce the costs and other burdens on home state governments and judicial systems. Critically, civil society actors will be given a role as both advocates and mediators in order to achieve a fair result for those impacted abroad by extractive enterprises. Compelling, engaging and timely, this book presents an innovative approach for regulating the foreign conduct of the extractive sector.

This report assesses the corporate governance performance of 582 top publicly listed companies in Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Viet Nam using the revised ASEAN Corporate Governance Scorecard (ACGS). The mean total score of top publicly listed companies rated increased by 12% in 2019 compared to 2017, showing improvement in corporate governance practices. The revised ACGS comprises five parts based on the Organisation of Economic Co-operation and Development's principles: shareholders' rights, equitable treatment of shareholders, stakeholders' role, disclosure and transparency, and board responsibilities.

This new edition is the only work solely dedicated to the law of company meetings of solvent public and private companies that are registered and incorporated under the Companies Act 2006 and its predecessors. As before, the new edition is written by an author team of great authority who have specialized in company law throughout their careers. The third edition addresses the use of technology in company meetings, and in particular, considers whether it is lawful for a company registered under the Companies Act 2006 to hold a meeting of shareholders by electronic means only. The practical, as well as the legal issues are considered with regard to this issue. The changes brought in by the UK Corporate Governance Code 2018, with regard to the role of the Chair and the board at meetings of listed companies, is covered along with other developments relating to the duties and activities of the Chair such as in Re Dee Valley Group plc 2017. Other important new case law is also covered such as Sharp v Blank 2015 concerning the duty of directors to provide sufficient information to shareholders to enable them to make informed decisions. Amendments made by the Regulatory Reform Act 2013 to the Companies Act 2006 regarding approval by shareholders of director remuneration policy are duly considered. The Rt. Hon Lord Justice David Richards has written a foreword to the third edition, This book is the leading authority on the law of company meetings and resolutions and all practitioners advising on this subject will find this an invaluable tool for desk research as well as a handy companion at company meetings.