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Applying tenets of legal origin theory, this paper traces the origins of banking financial accountability resting behind paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK), where the timely disclosure of a balance sheet and statement of income and expenditure to stakeholders are scrutinised. Comparative legal analysis of 503 banking enactments of the US, Canada and England during the eighteenth and nineteenth centuries reveals that expectations of formal accounts raised by the Companies Act 1862 (UK) were informed by the Colombia Banking Act 1817 (CO) in the US, the Canadian Mauritius Regulations 1830 and the Joint Stock Banks Act 1844 (UK). [ABSTRACT FROM AUTHOR]

This article explores the transnational nature of the British movement Friends of National Spain and contributes to the study of organised pro-Franco support in Great Britain and Canada during the late interwar and the early post-war periods. Specifically, it considers the influence of British reactionary imaginaries upon Montreal's extreme-right discourse on the Spanish Civil War, Francoism, and democracy. Overall, the paper uses the case of the Canadian Friends of Spain branch to disclose the international significance of the British Friends of National Spain and its branches in England and Scotland. [ABSTRACT FROM AUTHOR]

Threats to and violations of freedom of religion or belief (FoRB) have been increasing around the world for the last two decades. This has prompted governments to implement initiatives to promote FoRB and to condemn violations. Drawing on data and findings of the Commonwealth Initiative for Freedom of Religion or Belief (CIFoRB), this article presents an analysis of recent legislative, parliamentary, and executive branch initiatives in the U.S., Canada, U.K., and Norway to prioritize FoRB, for the lessons they afford on effective policy action. After an overview of these states' initiatives, this paper concludes with an assessment of their success. [ABSTRACT FROM AUTHOR]

International focus on reducing onward HIV transmission emphasizes the need for routine HIV testing and early uptake of antiretroviral treatment (ART). Strategic targets have been set for 2020 to achieve the goal of 90% of people infected with HIV diagnosed, 90% of identified cases on treatment, and 90% of persons on treatment virally suppressed (90–90–90). It is vital to understand the complexity of factors influencing a person's treatment decisions over time and the context which may enable better adherence. In this paper we present findings from the review of published and gray literature (2003–2013) on the documented factors associated with treatment initiation and adherence in the general adult population of Australia, Canada, and the UK. A framework developed by Begley, McLaws, Ross, and Gold [2008. Cognitive and behavioural correlates of non-adherence to HIV anti-retroviral therapy: Theoretical and practical insight for clinical psychology and health psychology.Clinical Psychologist, 12(1), 9–17] in Australia was adapted to summarize the findings. A systematic database search using keywords and a set of inclusion criteria yielded 17 studies (Australia = 6; Canada = 8; UK = 3). In addition 11 reports were included in the review. We found that a person's abilities and motivations (intrapersonal factors, reported in 7 studies) to start and continue ART are influenced by a host of interconnected factors spanning relationship (interpersonal, 3 studies) and broader structural (extrapersonal, 15 studies) factors that are situated within social determinants of health. People therefore evaluate various costs and benefits of starting and staying on treatment, in which biomedical concerns play an important yet often subsidiary role. In this review the economic barriers to care were found to be significant and under-reported, highlighting the persistent health inequities in terms of access to services. Our understanding of the context around people's use of ART remains poor. Qualitative social research within HIV-positive communities is urgently needed to capture people's lived experiences and may address some of this deficit in understanding. [ABSTRACT FROM AUTHOR]

Prior research on plagiarism has indicated that men may have a greater predisposition toward academic dishonesty than women. However, little research has been conducted using psychometrically tested instruments to validate such claims. To address this gap, a survey was conducted with 377 undergraduate students at a Canadian university on their attitudes toward plagiarism using a psychometrically validated instrument (the Attitudes Toward Plagiarism Questionnaire - Revised). Using differential item functioning/Rasch analysis, no overall differences in attitudes toward plagiarism based on gender were found. A descriptive analysis of both men and women revealed that while only a concerning minority of students reported engaging in plagiarist behaviours; there was a tendency for students to take a permissive stance on plagiarism. These results are discussed within the wider context of plagiarism research in higher education. [ABSTRACT FROM AUTHOR]

This article presents results from a cultural comparative research on the issue of teaching assistants' and comparable (para-)professionals role in the international context on Inclusive Education. Due to the increasing expectations towards schools to work inclusive, in the last years assistant roles have been an important topic of educational research. On the basis of interview data collected in the UK, Canada and Germany especially the varying conditions of (para-)professionals' practice in inclusion oriented lessons and their professional self-perception are interpreted and internationally compared. Referring to the theoretical concept of professionalism by Ulrich Oevermann, the significance of the working alliance between teaching assistants and students for (para-)professionals self-perception is analysed. As the interpretations point out, teaching assistants' professional roles depend on locally varying structural conditions, but in all three countries are strongly associated with a struggle for increasing autonomy. This article focuses on professionals in schools, whose task it is to help students with assigned Special Educational Needs, for instance "teaching assistants" or "integration aids". We analyse the role of teaching assistants in Canada, the United Kingdom and Germany. Our interpretations base on interviews which have been conducted with teaching assistants in those countries. We will make clear that it is important for assistants to work autonomously. However, in some countries they are expected to mainly support individual students (Germany) and in others they shall primarily support teachers (United Kingdom, Canada). Our analysis shows the tendency of regular education to delegate the therapeutic dimension of its practice. This means that, internationally, increasing employment of assistants could contribute to teachers' de-professionalisation and undercut the aim of inclusion. [ABSTRACT FROM AUTHOR]

Over the course of the eighteenth and early-to-mid-nineteenth centuries the Irish, who moved throughout the British Empire, helped to build the social, political and economic structures that would enable the success of countless colonial settlements. They were merchants, traders, fishers and labourers, and a significant proportion of them were Catholic. While many would go on to play pivotal roles in the development of Catholicism in the colonies, the Irish were not alone and often joined or were joined by other Catholic groups such as the French, Spanish and Scottish Highlanders. That the Irish achieved greater political and economic success, though, had a knock-on effect for the other Catholic groups could then use the foundation that the Irish established for their own progress and development. This article considers the place of Catholics on Britain’s expanding colonial landscapes by examining the political awakening of Irish Catholics in Nova Scotia and Cape Breton Island, two of Britain’s north Atlantic colonies, between 1780 and 1830. These two colonies, like many others, witnessed the growth of an Irish Catholic laity that was ambitious, pragmatic and adept at using the political structures available to reframe their legal status. The election of Laurence Kavanagh, a second-generation Irish Catholic merchant from a tiny fishing outpost on Cape Breton Island, to Nova Scotia’s legislative assembly in 1820, is offered as an example of how this process actually worked on the ground and opens up a broader discussion about the importance of minority populations like Catholics to Britain’s imperial programme. [ABSTRACT FROM AUTHOR]

With the current global focus on strengthening HIV prevention through greater testing and treatment uptake, it is increasingly salient to identify and address barriers to testing. A review of the published, peer-reviewed literature and national reports from Australia, Canada, and the UK (2003–2013) on barriers to HIV testing was conducted to provide new information relevant to Australia and to complement earlier reviews from Canada and the UK. A systematic database search using keywords and a set of inclusion criteria yielded 36 studies (Australia = 13; Canada = 6; and the UK = 17). In addition 17 unpublished reports were included in the review. Our study uses a novel, comprehensive framework to describe barriers to HIV testing, and thus contributes to moving beyond the traditional patient–provider–system categorization. Within that framework, barriers are categorized as either intrapersonal (reported in 15 studies), interpersonal (21), or extrapersonal (16) and conceptualized within wider sociocultural and structural contexts. People's abilities and motivations to test (intrapersonal factors) are influenced by a host of interconnected factors spanning relationship (interpersonal) and broader socioeconomic, political and cultural (extrapersonal) factors. We suggest that the relative effects of interventions targeting barriers to HIV testing at the intrapersonal and interpersonal levels are limited by the extent to which the social determinants of health are addressed. The framework may also lend itself to thinking about the enabling factors for HIV testing, and future research may investigate the application of that framework for strategizing the most effective response. Future studies should also capture the lived experiences of barriers to HIV testing experienced by patients, especially in populations which are hard to reach based on social and geographic distance. Context-specific studies to evaluate the feasibility and effectiveness of various interventions proposed in the literature to address barriers to HIV testing are needed. [ABSTRACT FROM AUTHOR]