Reviving the Modern Rule in the Interpretation of Tax Statutes: Baby Steps Taken in Canada Trustco, Mathew, Placer Dome and Imperial Oil

Canada Trustco, Mathew, Placer Dome and Imperial Oil are landmark decisions of the Supreme Court of Canada in terms of their illumination on the principle of statutory interpretation. In these cases, the Court stated that the Income Tax Act should be interpreted in accordance with a textual, contextual and purposive approach. This amounts to a revival of the modern rule of statutory interpretation and a move away from the plain meaning approach previously adopted by the Court. This article argues that the steps taken by the Court in reviving the modern rule are merely baby steps, as many key questions remain inadequately addressed. The article first discusses the rise and fall of the modern rule in Canadian tax jurisprudence. It then analyzes each of the four decisions and highlights the contribution of each case to the development of the textual, contextual and purposive interpretation. The article concludes with some thoughts on the challenges facing the courts in establishing the purpose of provisions of the Act and offers some suggestions for moving forward

Reviving the Modern Rule in the Interpretation of Tax Statutes: Baby Steps Taken in Canada Trustco, Mathew, Placer Dome and Imperial Oil

Canada Trustco, Mathew, Placer Dome and Imperial Oil are landmark decisions of the Supreme Court of Canada in terms of their illumination on the principle of statutory interpretation. In these cases, the Court stated that the Income Tax Act should be interpreted in accordance with a textual, contextual and purposive approach. This amounts to a revival of the modern rule of statutory interpretation and a move away from the plain meaning approach previously adopted by the Court. This article argues that the steps taken by the Court in reviving the modern rule are merely baby steps, as many key questions remain inadequately addressed. The article first discusses the rise and fall of the modern rule in Canadian tax jurisprudence. It then analyzes each of the four decisions and highlights the contribution of each case to the development of the textual, contextual and purposive interpretation. The article concludes with some thoughts on the challenges facing the courts in establishing the purpose of provisions of the Act and offers some suggestions for moving forward

PRENATAL DEVELOPMENT OF TEMPORO-MANDIBULAR JOINTS: STATE OF ART

The aim of this work is to analyze the state of the art of temporo-mandibular joint (MJ) to understand the varoius stage of the development of the same during embryogenesis. Various theories have been analyzed, such as the formation of apoptotic or the important role of growth factors, or the Valencia et studies in which are analyzed to numerous articular diseases in various stage of development. By the aforementioned studies show that many factors, of a different nature, are to be involved in the prenatal developlment of this important joint

Propuesta de virtualización de servidores con Hyper-V en el centro de datos de la Facultad de Ciencias Médicas de la UNAN-Managua

La importancia del crecimiento en la potencia de cómputo y la existencia de problemas relacionados con el uso del hardware, ha hecho de la virtualización la solución más idónea para resolver tales dificultades, dentro de sus propósitos se encuentran hacer uso eficiente de los recursos y disminuir el costo total asociado a los mismos. Este trabajo de investigación fue realizado con la finalidad de proponer una solución para la virtualización servidores. La virtualización es una tecnología que permite la creación de equipos, basados en software, que reproducen el ambiente de una máquina física en sus aspectos de CPU, memoria, almacenamiento y entrada y salida de dispositivos. Se limita a trabajar básicamente con Hyper-V con el fin de acotar y definir la solución de virtualización , debido a la numerosa cantidad de soluciones que existen actualmente, como lo son VMware, Cytrix, entre otros. El enfoque principal se encontrará relacionado principalmente a la virtualización de servidores, a la disposición de Hyper-V para trabajar en cluster y al tipo de cluster que se puede implementar. El objetivo general de este trabajo es entonces, proponer una solución para efectuar la virtualización ya manera explicativa se describe como trabaja un cluster de alta disponibilidad con Hyper-V para efectuar tareas de migración de maquinas virtuales, empleando técnicas propias que vienen incorporadas en el software, como Live Migration ó Quick Migration que facilitan de gran forma la gestión y administración del entorno virtual. También se describirá brevemente los detalles técnicos para la implementación del centro de datos, la disposición de las áreas funcionales, el diagrama de distribución y otros parámetros importantes a tenerse en cuenta para disponer de un centro de datos confiable

Correction: High throughput approaches reveal splicing of primary microRNA transcripts and tissue specific expression of mature microRNAs in Vitis vinifera

The version of this article published in BMC Genomics 2009, 10:558, contains data in Table 1 which are now known to be unreliable, and an illustration, in Figure 1, of unusual miRNA processing events predicted by these unreliable data. In this full-length correction, new data replace those found to be unreliable, leading to a more straightforward interpretation without altering the principle conclusions of the study. Table 1 and associated methods have been corrected, Figure 1 deleted, supplementary file 1 added, and modifications made to the sections "Deep sequencing of small RNAs from grapevine leaf tissue" and "Microarray analysis of miRNA expression". The editors and authors regret the inconvenience caused to readers by premature publication of the original paper

High throughput approaches reveal splicing of primary microRNA transcripts and tissue specific expression of mature microRNAs in Vitis vinifera

<p>Abstract</p> <p>Background</p> <p>MicroRNAs are short (~21 base) single stranded RNAs that, in plants, are generally coded by specific genes and cleaved specifically from hairpin precursors. MicroRNAs are critical for the regulation of multiple developmental, stress related and other physiological processes in plants. The recent annotation of the genome of the grapevine (<it>Vitis vinifera </it>L.) allowed the identification of many putative conserved microRNA precursors, grouped into multiple gene families.</p> <p>Results</p> <p>Here we use oligonucleotide arrays to provide the first indication that many of these microRNAs show differential expression patterns between tissues and during the maturation of fruit in the grapevine. Furthermore we demonstrate that whole transcriptome sequencing and deep-sequencing of small RNA fractions can be used both to identify which microRNA precursors are expressed in different tissues and to estimate genomic coordinates and patterns of splicing and alternative splicing for many primary miRNA transcripts.</p> <p>Conclusion</p> <p>Our results show that many microRNAs are differentially expressed in different tissues and during fruit maturation in the grapevine. Furthermore, the demonstration that whole transcriptome sequencing can be used to identify candidate splicing events and approximate primary microRNA transcript coordinates represents a significant step towards the large-scale elucidation of mechanisms regulating the expression of microRNAs at the transcriptional and post-transcriptional levels.</p

Construction and Performance of Large-Area Triple-GEM Prototypes for Future Upgrades of the CMS Forward Muon System

At present, part of the forward RPC muon system of the CMS detector at the CERN LHC remains uninstrumented in the high-\eta region. An international collaboration is investigating the possibility of covering the 1.6 < |\eta| < 2.4 region of the muon endcaps with large-area triple-GEM detectors. Given their good spatial resolution, high rate capability, and radiation hardness, these micro-pattern gas detectors are an appealing option for simultaneously enhancing muon tracking and triggering capabilities in a future upgrade of the CMS detector. A general overview of this feasibility study will be presented. The design and construction of small (10\times10 cm2) and full-size trapezoidal (1\times0.5 m2) triple-GEM prototypes will be described. During detector assembly, different techniques for stretching the GEM foils were tested. Results from measurements with x-rays and from test beam campaigns at the CERN SPS will be shown for the small and large prototypes. Preliminary simulation studies on the expected muon reconstruction and trigger performances of this proposed upgraded muon system will be reported.Comment: 7 pages, 25 figures, submitted for publication in conference record of the 2011 IEEE Nuclear Science Symposium, Valencia, Spai

An overview of the design, construction and performance of large area triple-GEM prototypes for future upgrades of the CMS forward muon system

GEM detectors are used in high energy physics experiments given their good spatial resolution, high rate capability and radiation hardness. An international collaboration is investigating the possibility of covering the 1.6 < vertical bar eta vertical bar < 2.4 region of the CMS muon endcaps with large-area triple-GEM detectors. The CMS high-eta area is actually not fully instrumented, only Cathode Strip Chamber (CSC) are installed. The vacant area presents an opportunity for a detector technology able to to cope with the harsh radiation environment; these micropattern gas detectors are an appealing option to simultaneously enhance muon tracking and triggering capabilities in a future upgrade of the CMS detector. A general overview of this feasibility study is presented. Design and construction of small (10cm x 10cm) and full-size trapezoidal (1m x 0.5m) triple-GEM prototypes is described. Results from measurements with x-rays and from test beam campaigns at the CERN SPS is shown for the small and large prototypes. Preliminary simulation studies on the expected muon reconstruction and trigger performances of this proposed upgraded muon system are reported

Measurement of the quasi-elastic axial vector mass in neutrino-oxygen interactions

The weak nucleon axial-vector form factor for quasi-elastic interactions is determined using neutrino interaction data from the K2K Scintillating Fiber detector in the neutrino beam at KEK. More than 12,000 events are analyzed, of which half are charged-current quasi-elastic interactions nu-mu n to mu- p occurring primarily in oxygen nuclei. We use a relativistic Fermi gas model for oxygen and assume the form factor is approximately a dipole with one parameter, the axial vector mass M_A, and fit to the shape of the distribution of the square of the momentum transfer from the nucleon to the nucleus. Our best fit result for M_A = 1.20 \pm 0.12 GeV. Furthermore, this analysis includes updated vector form factors from recent electron scattering experiments and a discussion of the effects of the nucleon momentum on the shape of the fitted distributions.Comment: 14 pages, 10 figures, 6 table