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EXHIBIT 14.1

                          STANDARDS OF ETHICAL CONDUCT

I.          Application

This policy is in effect for employees of MKA Capital Inc and its subsidiaries.

II.         Policy

MKA Capital Inc expects all executive officers and employees, when acting on
behalf of the company, to maintain the highest standard of ethical conduct.

III.        Purpose

The Company relies on the integrity and good judgment of its management and
employees to conduct themselves in a manner that promotes high standards of
ethical and professional conduct, as well as sound business practices.
Management and employees must take responsibility to ensure that their actions
are not only ethical and legal, but are in the best interest of the Company.

Responsibility for compliance with this policy lies with every employee of MKA
Capital Inc and its subsidiaries.

Employees of MKA Capital Inc and its subsidiaries should not commit acts
contrary to these standards or support the commission of such acts by others. A
practice will not be condoned on the grounds that it is "customary," "easy," or
"expedient". If it does not meet these standards of ethical conduct, condoning
such practices may compromise the integrity and reputation of the Company. If
you are asked to act against these standards, you should decline. You are
empowered to say something such as the following: "The Company policy doesn't
allow me to do this. Please discuss this matter further with..." or "I'm
uncomfortable with what you've asked me to do and I'd like to discuss the matter
with..." If you act in good faith, the Company will act to protect you from
being disciplined or suffering reprisal for making such a statement. Employees
are expected to assume personal responsibility and accountability for their
actions by maintaining these standards.

IV.      Definition of Unethical Conduct

1.       Abuse of Power: Wrongful use of a position of authority to influence
         employees or colleagues (e.g., coercion to participate in activities or
         decision making in violation of laws, regulations, or policies).

2.       Conflict of Commitment: A situation in which an employee's additional
         employment or other activity, whether internal or external to the
         Company, interferes with his or her performance in their current
         position within the Company.

3.       Conflict of Interest: A situation in which an individual or any of his
         or her family has an existing or potential financial or other material
         interest that impairs or might appear to impair the individual's
         independence and objectivity of judgment in the discharge of
         responsibilities to the company, unless approved prior by the board. A
         conflict of interest also arises when an individual evaluates the work
         or performance of a person with whom he or she is engaged in a romantic
         relationship.

4.       Financial Irregularity: An intentional misstatement, omission, or
         failure to disclose information related to financial transactions that
         is detrimental to the interests of the Company, including embezzlement,
         fraud, or falsification of records to misappropriate assets.

5.       Fraud: An intentional act of misrepresentation, dishonesty, trickery,
         or deceit (including the concealment or suppression of truth), designed
         to obtain information or assets without approval.

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6.       Misuse of Intellectual Property: Property of an intellectual nature
         belonging to an individual or entity, including but not limited to
         proprietary information that is protected by a patent, copyright, or
         non-disclosure agreement.

7.       Kickback: The act of accepting a payment to improperly obtain or reward
         with favorable treatment in connection with either a contract or
         subcontract relating to a prime contract.

8.       Misconduct: Cheating, falsification, fabrication, misappropriation,
         plagiarism, or other practice that seriously deviates from those
         behaviours commonly and generally accepted as proper.

V.       Reporting a Violation

Employees are expected to report violations of this policy to appropriate
personnel. To report an actual or suspected violation:

1.       Discuss the violation with the immediate manager, except when the
         manager is involved in which case discuss it with the person at the
         next managerial level.

2.       If you cannot address the situation in this manner, please contact the
         Human Resources Director, Chief Financial Officer, or the Chief
         Operating Officer.

3.       If the matter involves an accounting or auditing matter, you may report
         it, on a confidential, anonymous basis, to the Chairman of the Audit
         Committee, in writing marked confidential. The address of this Chairman
         is published on our website. Employees, officers and directors may
         bring their concerns forward without fear of retribution or punishment.

Failure of a manager to report actual or possible violations may be subject of
appropriate company discipline.

VI.        Retaliation

The Company will not tolerate retaliation toward or harassment of employees who
report actual or possible violations. The identity of individuals providing
information concerning possible violations, including fraud, will be protected
within legal limits. Individuals who take retaliatory action will be subject to
discipline, up to and including discharge.

VII.       Enforcement

Suspected violations will be investigated by Human Resources.

VIII.      Abuse of this Policy

The company is committed to the protection of both the accused and the accuser
in the reporting of any violations of this policy. Therefore, attempts by
individuals to discredit others though inappropriate use of this policy are not
permitted and will be considered for disciplinary action.