Emerald Group Publishing Limited
Copyright © 2011, Emerald Group Publishing Limited
Article Type: Editorial From: International Journal of Law and Management, Volume 53, Issue 5
This fifth issue of 2011 again brings together diverse papers for consideration. There are four papers this time and while one comes from the UK, it is only directly UK relevant by reason of its European nature. Once more, this is no adverse comment about our UK contributors or contributions but instead a positive comment about the true international dimension of quality papers we receive.
There is a paper (the first in a series we intend to publish) from Bijan Bidabad from Iran who writes about “Foundations of international relations: an Islamic Sufi approach”. This begins to explore ideas of religion and how they are addressed in international arenas with the obvious consequences for international law, business and management. Future papers from this contributor will deal with foreign policy, diplomacy and public law from a similar standpoint to give an interwoven tapestry of thoughts from a relatively unexplored, but fascinating school of thought.
S. Paulo from New Zealand explores in some depth the South African Companies Act 2008 and the US Sarbanes-Oxley Act of 2002 (also known as the “Public Company Accounting Reform and Investor Protection Act” (in the Senate) and “Corporate and Auditing Accountability and Responsibility Act” (in the house of representatives) and the implication for corporate financial valuations reliant on the cost of capital.
Helena Sjögrén, Kaisu Puumalainen and Pasi Syrjä from Finland ask “What does the owner-manager want and get out of the business?” and make many fascinating trans-jurisdictional comments of note. Their findings were of particular interest to this co-editor who spent a number of years as “owner manager” of a law firm before hearing the call of academia!
Finally, Mark Butler writes from the UK on “Marginalising the objective justification defence in retirement cases?” At a time when retirement (longing for or dread of!) is something much on the mind of people of a certain age, it makes for interesting reading.
All in all, we hope, another thought provoking and inspiring edition is here!