Human rights disasters, corporate accountability and the state: Lessons learned from Rana Plaza

Purpose – The purpose of this paper is to examine the state-business nexus in responses to human rights violations in businesses and questions the efficacy of the UN guiding principles on human rights in businesses, in particular in the ready-made garments (RMG) industry in Bangladesh. Drawing on Cohen’s notion of “denial” and Black’s (2008) legitimacy and accountability relationships of state and non-state actors, the study seeks to explain why such “soft” global regulations remain inadequate. Design/methodology/approach – The empirical work for this paper is based on the authors’ participation in two multiple-stakeholder advisory consultation meetings for the RMG sector in Bangladesh and 11 follow-up interviews. This is supplemented by documentary evidence on human rights disasters, responses of the state and non-state actors and human rights reports published in national and international newspapers. Findings – The paper provides clear evidence that the state-business nexus perpetuates human rights disasters. The study also shows that the Bangladeshi state, ruled by family-led political parties, is more inclined to protect businesses that cause human rights disasters than to ensure human rights in businesses. The economic conditions of the RMG industry and accountability and legitimacy relationships between state and non-state actors have provided the necessary background for RMG owners to continue to violate the safety and security of the workplace and maintain inhumane working conditions. Research limitations/implications – Complex state politics, including family, kinship and wealthy supporters, and economic circumstances have serious implications for the efficacy of the UN guiding principle on human rights for business. This paper calls for broader political and economic changes, nationally and internationally. Originality/value – The study highlights the perpetuation of corporate human rights abuses by the state-business nexus, and indicates that human rights issues continue to be ignored through a discourse of denial. This is explained in terms of legitimacy and accountability relationships between state and non-state actors, bounded by complex political and economic conditions

The past, the present and the future of accounting for human rights

Purpose – This paper discusses a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and Human Rights (the Guiding Principles) in June 2011, initiatives related to their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of the key initiates – accounting research has, hitherto, lagged behind this growing momentum. In order to address this lacunae, this paper develops an agenda for future research in the area of accounting and human rights. In doing so, the paper provides an overview of the important contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach – This paper draws together and identifies key issues and themes related to the rapidly evolving research and policy domain of business and human rights and considers the relevance of these issues to accounting research. Findings – The paper highlights the wide-ranging impact the Guiding Principles and other developments in business and human rights have for accounting practice and draws attention to potential areas of research for accounting scholars. In particular, the paper highlights the emergence of business and human rights due diligence requirements, including their management and reporting. Further, the paper draws attention to the development of business and human rights reporting and assurance practice – which, while still in its infancy, has gathered considerable momentum and support. Research limitations/implications – The paper provides important insights into emerging issues and developments in business and human rights that have clear relevance to accounting research and practice. Originality/value – This paper, and the other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake research in this significant and emerging field.PostprintPeer reviewe

Should the International Accounting Standards Board have responsibility for human rights?

Purpose – In this paper begin to explore the basis for, and ramifications of, applying relevant human rights norms—such as the United Nations Guiding Principles on Business and Human Rights—to the International Accounting Sstandards Board (IASB). In doing so, the paper seeks to contribute to scholarship on the political legitimization of the IASB’s structure and activities under prevailing global governance conditions Design/methodology/approach – The paper explores three distinct argumentative logics regarding responsibilities for justice and human rights vis-à-vis the IASB. First, we explore the basis for applying human rights responsibilities to the IASB through reasoning based on the analysis of ‘public power’ (Macdonald, 2008) and public authorization. Second, we develop our reasoning with reference to recent attempts by legal scholars and practitioners to apply human rights obligations to other nonstate and transnational institutions. Finally, we develop reasoning based on Thomas Pogge’s (1992b) ideas about institutional harms and corresponding responsibilities. Findings – The three distinct argumentative logic rest on differing assumptions - our goal is not to reconcile or synthesise these approaches, but to propose that these approaches offer alternative and in some ways complementary insights, each of which contributes to answering questions about how human rights obligations of the IASB should be defined, and how such a responsibility could be “actually proceduralised.” Originality/value – The analysis provides an important starting point for beginning to think about how responsibilities for human rights might be applied to the operation of the IASB.PostprintPeer reviewe

Childhood loneliness as a predictor of adolescent depressive symptoms: an 8-year longitudinal study

Childhood loneliness is characterised by children’s perceived dissatisfaction with aspects of their social relationships. This 8-year prospective study investigates whether loneliness in childhood predicts depressive symptoms in adolescence, controlling for early childhood indicators of emotional problems and a sociometric measure of peer social preference. 296 children were tested in the infant years of primary school (T1 5 years of age), in the upper primary school (T2 9 years of age) and in secondary school (T3 13 years of age). At T1, children completed the loneliness assessment and sociometric interview. Their teachers completed externalisation and internalisation rating scales for each child. At T2, children completed a loneliness assessment, a measure of depressive symptoms, and the sociometric interview. At T3, children completed the depressive symptom assessment. An SEM analysis showed that depressive symptoms in early adolescence (age 13) were predicted by reports of depressive symptoms at age 8, which were themselves predicted by internalisation in the infant school (5 years). The interactive effect of loneliness at 5 and 9, indicative of prolonged loneliness in childhood, also predicted depressive symptoms at age 13. Parent and peer-related loneliness at age 5 and 9, peer acceptance variables, and duration of parent loneliness did not predict depression. Our results suggest that enduring peer-related loneliness during childhood constitutes an interpersonal stressor that predisposes children to adolescent depressive symptoms. Possible mediators are discussed

Performance of a prehospital HEART score in patients with possible myocardial infarction: a prospective evaluation

Introduction The History, Electrocardiogram (ECG), Age, Risk Factors and Troponin (HEART) score is commonly used to risk stratify patients with possible myocardial infarction as low risk or high risk in the Emergency Department (ED). Whether the HEART score can be used by paramedics to guide care were high-sensitivity cardiac troponin testing available in a prehospital setting is uncertain. Methods In a prespecified secondary analysis of a prospective cohort study where paramedics enrolled patients with suspected myocardial infarction, a paramedic Heart, ECG, Age, Risk Factors (HEAR) score was recorded contemporaneously, and a prehospital blood sample was obtained for subsequent cardiac troponin testing. HEART and modified HEART scores were derived using laboratory contemporary and high-sensitivity cardiac troponin I assays. HEART and modified HEART scores of ≤3 and ≥7 were applied to define low-risk and high-risk patients, and performance was evaluated for an outcome of major adverse cardiac events (MACEs) at 30 days. Results Between November 2014 and April 2018, 1054 patients were recruited, of whom 960 (mean 64 (SD 15) years, 42% women) were eligible for analysis and 255 (26%) experienced a MACE at 30 days. A HEART score of ≤3 identified 279 (29%) as low risk with a negative predictive value of 93.5% (95% CI 90.0% to 95.9%) for the contemporary assay and 91.4% (95% CI 87.5% to 94.2%) for the high-sensitivity assay. A modified HEART score of ≤3 using the limit of detection of the high-sensitivity assay identified 194 (20%) patients as low risk with a negative predictive value of 95.9% (95% CI 92.1% to 97.9%). A HEART score of ≥7 using either assay gave a lower positive predictive value than using the upper reference limit of either cardiac troponin assay alone. Conclusions A HEART score derived by paramedics in the prehospital setting, even when modified to harness the precision of a high-sensitivity assay, does not allow safe rule-out of myocardial infarction or enhanced rule-in compared with cardiac troponin testing alone. https://emj.bmj.com/content/40/7/474 This is an Open Access article distributed in accordance with the Creative Commons Attribution Non Commercial (CC BY-NC 4.0) license, which permits others to distribute, remix, adapt, build upon this work non-commercially, and license their derivative works on different terms, provided the original work is properly cited and the use is non-commercial. See: http://creativecommons.org/licenses/by-nc/4.0

Kinetoplastids:related protozoan pathogens, different diseases

Kinetoplastids are a group of flagellated protozoans that include the species Trypanosoma and Leishmania, which are human pathogens with devastating health and economic effects. The sequencing of the genomes of some of these species has highlighted their genetic relatedness and underlined differences in the diseases that they cause. As we discuss in this Review, steady progress using a combination of molecular, genetic, immunologic, and clinical approaches has substantially increased understanding of these pathogens and important aspects of the diseases that they cause. Consequently, the paths for developing additional measures to control these “neglected diseases” are becoming increasingly clear, and we believe that the opportunities for developing the drugs, diagnostics, vaccines, and other tools necessary to expand the armamentarium to combat these diseases have never been better

Deconstructing the galaxy stellar mass function with UKIDSS and CANDELS: the impact of colour, structure and environment

We combine photometry from the Ultra Deep Survey (UDS), Cosmic Assembly Near-infrared Deep Extragalactic Legacy Survey (CANDELS) UDS and CANDELS the Great Observatories Origins Deep Survey-South (GOODS-S) surveys to construct the galaxy stellar mass function probing both the low- and high-mass end accurately in the redshift range 0.326.0), affording us robust measures of structural parameters. We construct stellar mass functions for the entire sample as parametrized by the Schechter function, and find that there is a decline in the values of ϕ and of α with higher redshifts, and a nearly constant M* up to z∼3. We divide the galaxy stellar mass function by colour, structure, and environment and explore the links between environmental overdensity, morphology, and the quenching of star formation. We find that a double Schechter function describes galaxies with high Sérsic index (n>2.5), similar to galaxies which are red or passive. The low-mass end of the n>2.5 stellar mass function is dominated by blue galaxies, whereas the high-mass end is dominated by red galaxies. This shows that there is a possible link between morphological evolution and star formation quenching in high mass galaxies, which is not seen in lower mass systems. This in turn suggests that there are strong mass-dependent quenching mechanisms. In addition, we find that the number density of high-mass systems is elevated in dense environments, suggesting that an environmental process is building up massive galaxies quicker in over densities than in lower densitie

Deconstructing the Galaxy Stellar Mass Function with UKIDSS and CANDELS: the Impact of Colour, Structure and Environment

We combine photometry from the UDS, and CANDELS UDS and CANDELS GOODS-S surveys to construct the galaxy stellar mass function probing both the low and high mass end accurately in the redshift range 0.3<z<3. The advantages of using a homogeneous concatenation of these datasets include meaningful measures of environment in the UDS, due to its large area (0.88 deg^2), and the high resolution deep imaging in CANDELS (H_160 > 26.0), affording us robust measures of structural parameters. We construct stellar mass functions for the entire sample as parameterised by the Schechter function, and find that there is a decline in the values of phi and of alpha with higher redshifts, and a nearly constant M* up to z~3. We divide the galaxy stellar mass function by colour, structure, and environment and explore the links between environmental over-density, morphology, and the quenching of star formation. We find that a double Schechter function describes galaxies with high Sersic index (n>2.5), similar to galaxies which are red or passive. The low-mass end of the n>2.5 stellar mass function is dominated by blue galaxies, whereas the high-mass end is dominated by red galaxies. This hints that possible links between morphological evolution and star formation quenching are only present in high-mass galaxies. This is turn suggests that there are strong mass dependent quenching mechanisms. In addition, we find that the number density of high mass systems is elevated in dense environments, suggesting that an environmental process is building up massive galaxies quicker in over densities than in lower densities.Comment: 26 pages, 14 figures, Accepted for publication in MNRA