Currently there are no mechanisms under international criminal law to hold corporations accountable for their role in the commission of human rights abuses. A primary problem with establishing corporate liability under international law, is that it is unclear how to attribute liability to corporations for international crimes. This paper examines the strengths and weaknesses of domestic principles of corporate attribution utilized in Canada, the United States, Britain and Australia. The domestic principles are then reconciled with current international law principles and enumerated crimes of international criminal law. It is argued that a flexible approach is optimal for the imposition of corporate liability under international law. While some of the domestic principles work better than others at first glance, ultimately all can and should be used at international law to end impunity for corporate crimes.

As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments. A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by society to provide information as to the economic health of an entity. Similar to any other language, varying types of “accounting language” are used across different regions of the globe to convey this information.

The current study examined whether males and females differed in math achievement and held different beliefs regarding the malleability of math ability at the elementary level. The study also explored the relationships between students’ implicit theories of math ability, math interest, and math achievement. Potential grade level differences in math trait beliefs were also investigated. Study participants consisted of a total of 1802 students from six elementary schools that participate in the Gifted Education in Math and Science (GEMS) Project. Project GEMS is a federal grant project seeking to encourage science and math interest and achievement in children from lowincome and diverse populations. Data were analyzed by means of Pearson correlations and one-way analysis of variance. Male and female math achievement was equivalent. No gender or grade level differences were observed in implicit theories of math ability. As predicted, students who believed their math abilities were malleable earned higher math achievement scores. Several limitations of this study are discussed and recommendations for further investigation are presented. Findings from this study suggest it is important to consider the impact of domain specific beliefs on math achievement, which may have implications for early identification and supports for those students who may be vulnerable to poor achievement outcomes.

Les études sur le décrochage scolaire ont permis aux chercheurs de développer des typologies à l'aide de combinaisons de plusieurs caractéristiques. Ces typologies ne prennent pas en compte les processus cognitifs reliés à la motivation et à l'adaptation sociale comme les attributions causales. Cette étude vise à vérifier si le style attributionnel des élèves diffère selon leur type de décrocheurs et à vérifier l'existence d'une relation entre les attributions causales des parents et celles de leur enfant en fonction du sexe des élèves. À cet effet, 549 élèves du secteur de l'adaptation scolaire et des élèves de la troisième et de la quatrième secondaire d'une école secondaire de milieu défavorisé de l'île de Montréal ont été sollicités. De ce nombre, 214 élèves (garçons = 121, filles = 93), âgés entre 12 et 18 ans (moyenne = 14,8) ont accepté de participer. La trousse d'évaluation pour décrocheurs potentiels (TEDP) de Janosz (2001) ainsi que la version française du Sydney Attribution Scale version 4 (SAS) ont été utilisées pour déterminer les profils de décrocheurs, les types de décrocheurs et le style attributionnel des élèves. Le TEDP a permis de discerner 118 élèves ayant un profil de décrocheurs (garçons = 67, filles = 51) et de les catégoriser en quatre types de décrocheurs soit: 1-discret (52), 2-désengagé (14), 3-sous-performant (9) et 4-inadapté (43). Les parents des 118 élèves ayant un profil de décrocheurs ont reçu le questionnaire SAS modifié pour les parents, seulement 82 ont complété le questionnaire. Les résultats de cette étude révèlent l'existence d'un lien entre le type de décrocheurs et les attributions causales des élèves. Plus précisément, les élèves de type discret associent davantage leurs succès à des causes internes que les élèves de types inadapté et désengagé. En revanche, les élèves de types inadapté et désengagé attribuent davantage leurs échecs à leurs habiletés en lecture et à des causes externes en lecture et en mathématiques comparativement aux élèves de type discret. Aucune distinction au regard du style attributionnel des élèves et celui des parents n'a été obtenue chez les élèves de type sous-performant. Finalement, les résultats de cette étude montrent l'existence de relations significatives entre les attributions causales des parents et celles de leur enfant ayant un profil décrocheur. La discussion des résultats porte, entre autres, sur l'importance d'évaluer le style attributionnel des élèves et celui des parents afin d'élaborer des programmes de prévention du décrochage scolaire. ______________________________________________________________________________ MOTS-CLÉS DE L’AUTEUR : Décrochage scolaire, Attribution causale, Type de décrocheurs, Attribution parentale.

The essay presents the scholarly controversy over the correct attribution of the works by “Shakespeare”. The main alternative author is Edward de Vere, 17th earl of Oxford. 16th century conventions allowed noblemen to write poetry or drama only for private circulation. To appear in print, such works had to be anonymous or under pseudonym. Overtly writing for public theatre, a profitable business, would have been a degrading conduct. Oxford’s contemporary fame as an author is little matched by known works. Great gaps in relevant sources indicate that documents concerning not only his person and authorship but also the life of Shakspere from Stratford, the alleged author, have been deliberately eliminated in order to transfer the authorship, for which the political authority of the Elizabethan and Jacobean autocratic society had motive and resources enough. A restored identity would imply radical redating of plays and poems.                       To what extent literature is autobiographical, or was in that age, and whether restoring a lost identity from written works is legitimate at all, are basic issues of the debate, always implying tradition without real proof versus circumstantial evidence. As such arguments are incompatible, both sides have incessantly missed their targets. The historical conditions for the sequence of events that created the fiction, and its main steps, are related. Oxford will be in focus, since most old and new evidence for making a case has reference to him. The views of the two parties on different points are presented by continual quoting from representative recent works by Shakespeare scholars, where the often scornful tone of the debate still echoes. It is claimed that the urge for concrete results will make the opinion veer to the side that proves productive and eventually can create a new coherent picture, but better communication between the parties’ scholars is called for. / Literary Degree Project

Although physical activity above a certain threshold has been associated with numerous health benefits (Warburton, Nicol, & Bredin, 2006), most Canadians are not active enough to realize these benefits (Craig, Russell, Cameron, & Bauman, 2004). In order to examine individuals own explanations of their health-related physical activity behaviour in terms of attributions, four studies testing elements of Weiners (1986) attribution theory and Banduras (1997) self-efficacy theory were conducted with a university sample. The results from the first study revealed that perceived outcome differentiated attributional explanations while objective outcome did not. Results also revealed that although predicted relationships concerning attribution-dependent emotions were largely unsupported, emotions were associated with outcomes. Further, results suggested that those making stable attributions reported more certainty of similar future outcomes than those making unstable attributions. Results in the second study suggested that attributional dimensions significantly improved the prediction of self-regulatory efficacy beyond that predicted by past success/failure to be active enough for health benefits alone. Stability appeared to be the most important attributional dimension in predicting self-efficacy. Results in the third study suggested self-regulatory efficacy significantly improved the prediction of future intention beyond that of past success/failure to be active enough for health benefits alone. The results from the fourth study supported the plausibility of self-regulatory efficacy partially mediating the relationship between stability of attributions for typical levels of exercise and intention to maintain those levels during a forthcoming final exam period for both moderate- and mild-intensity exercise. Results are discussed in the contexts of testing attribution theory and self-efficacy theory and improving understandings of physical activity behaviour.

The medical care is one of the service encounters. Patients evaluate the service quality based on the interaction with the physician. This research integrates the babyface and gender stereotypes into the model of service encounter. The research examines how these stereotypes affect people¡¦s perceptions and judgments, especially after a negative event occurs. The present study uses an experimental design to investigate the effects of the level of babyface (high vs. low), gender of physician (male vs. female) and the type of specialty (the surgical department vs. the internal medical department). A 2x2x2 factorial design is conducted. Eight different scenarios are established and the effects are measured by satisfaction and loyalty(the attitude toward the medical care). In addition, health consciousness is incorporated into this research to observe the responses under those scenarios. The results indicate that the babyfaced physicians are more effective than the maturefaced physicians in terms of patient¡¦s satisfaction and loyalty. More importantly, the results demonstrate that in the babyfaced group, the male physicians are more effective than the female ones, but no such difference is found in the maturefaced physicians. After the negative even happened, due to the Teddy-bear effect arise, the female babyfaced physicians in the surgical department earned higher loyalty than male ones. On the other hand, the female maturefaced physicians in the internal medical department earn stronger loyalty from patients than male ones. Regarding the aspect of attribution in this study, the results show that the female maturefaced physicians are more likely to be perceived as frauds, and the female babyfaced physicians are more likely to be deemed to be responsible for such the negative event. When considering perceived severity of the negative event, people are more likely to attribute it to the male babyfaced physicians within the surgical department, and the female babyfaced physicians within the internal medical department. Overall speaking, the results suggest that stereotypes of babyface and gender exist in the service encounter with physicians.

An integral part of deterring nuclear terrorism is the swift attribution of any event to a particular state or organization. By quickly being able to identify the responsible party after a nuclear event, appropriate people may be held accountable for their actions. Currently, there is a system in place to determine the origin of nuclear devices and materials from post-event data; however, the system requires significant time to produce an answer within acceptable error margins. Described here is a deterministic approach derived from first principles to solve the inverse problem. The derivation starts with the basic change rate equation and ends in relationships for important nuclear concentrations and device yield. This results in a computationally efficient and timely method for producing an estimate of the material attributes. This estimate can then be used as a starting point for other more detailed methods and reduce the overall computation time of the post-event forensics. This work focused on a specific type of nuclear event: a plutonium improvised nuclear device (IND) explosion. From post-event isotopic ratios, this method determines the device’s pre-event isotopic concentrations of special nuclear material. From the original isotopic concentrations, the field of possible origins for the nuclear material is narrowed. In this scenario, knowing where the nuclear material did not originate is as important as knowing where it did. The derived methodology was tested using several cases of interest including simplified and realistic cases. For the simplistic cases, only two isotopes comprised the material being fissioned. In the realistic cases, both Weapons Grade and Reactor Grade plutonium were used to cover the spectrum of possible fissile material to be used by terrorists. The methodology performed very well over the desired energy range. Errors were under two percent from the expected values for all yields under 50 kT. In the realistic cases, competing reactions caused an increase in error; however, these stayed under five percent. As expected, with an increased yield, the error continued to rise, but these errors increased linearly. A sensitivity analysis was performed on the methodology to determine the impact of uncertainty in various physical constants. The result was that the inverse methodology is not overly sensitive to perturbations in these constants.

Pricing strategies (e.g. yield management) in the tourism industry, known as non-transparent pricing, have raised fairness issues, and more recently, new pricing schemes in the airline industry have been controversial issues in terms of price fairness. Nonetheless, few tourism researchers have studied price fairness from a consumer perspective. Thus, an understanding of the cognitive processes associated with perceived price fairness could have far-reaching implications for tourist behavior research. The purpose of this study was to examine the antecedents and consequences of tourists‟ perceived price fairness of the ancillary revenue (i.e. extra fees of airlines). In particular, a conceptual model was based on Weiner's (1980) attribution theory, which was expected to complement shortcomings of the traditional dual entitlement principle (Kahneman, Knetsch, and Thaler, 1986). Following the study purpose, four objectives of the study were established: (1) to examine the dimensionality of price fairness in a price change context; (2) to examine the antecedents of price fairness; (3) to examine the consequences of price fairness; and (4) to compare differences in the price fairness model between high and low price sensitivity groups. To achieve the study objectives, this study developed a conceptual model of price fairness with three antecedents (price comparison, cognitive attribution, and emotional response) and four consequences (behavioral loyalty, willingness to pay, complaining, and revenge), and determined the model that best predicted the hypothesized model using Structural Equation Modeling. Data were collected from an online survey and the respondents (n=524) were leisure travel passengers in the United States who had taken domestic flights in the past 12 months. The initial model fit the data well from a global perspective, yet, some hypotheses were not supported. Results suggested that price comparison evaluation and cognitive attribution are antecedents to price fairness, but emotional response was found to be influenced by price fairness as opposed to what was hypothesized. It was also revealed that while price fairness directly influenced favorable behavioral intentions (e.g. behavioral loyalty and willingness to pay more), it also influenced unfavorable behavioral intentions (e.g. revenge and complaining behavior), mediated by negative emotional response. The revised model was alternatively proposed. In addition, significant differences in price fairness, emotional response, willingness to pay more, and revenge intention between high and low price sensitivity groups were found. Results of this study provide potentially important direction for the development of a theoretical framework for the conceptualization of antecedents and consequences of price fairness in a tourism context. It is further expected that findings of this study from an attributional perspective provide managerial guidance for the utilization of marketing strategy when a company encounters inevitable price increases or extra fees.

Research motive and aims: The leadership theories usually focu on efficiency of leaders, and a little of related theory discuss the issues of organization behavior, work satisfaction, commitment of organization, equity perceptions, especially attribution of leadership. Researcher will search for several problems form the view of confliction of attributions in this report. First, what do leaders use when they attributed? And what will influence the outcome of leaders¡¦ attribution. Finally, does confliction of attributions influence pressure of employee. And do they have any related relationship? Conclusion: The most of null hypothesis are rejected in this report. Finally, this research did provide evidence to prove that conflict of attributions and employee pressure have related relationship.