Mettre cartes sur table pour résoudre le déséquilibre fiscal

This report was generated in the framework of consultations by the Subcommittee on Fiscal Imbalance of the House of Commons’ Standing Committee on Finance. In the first instance, this study describes the various arguments used by the federal government and the provinces to substantiate or refute the existence of the fiscal imbalance in Canada. The authors analyze these arguments and conclude that there is, in fact, a fiscal imbalance in Canada. They then propose several solution paths. Cette étude a été réalisée dans le cadre des consultations du Sous-comité sur le déséquilibre fiscal du Comité permanent des finances de la Chambre des communes. Elle dresse d'abord le portrait des différents arguments utilisés, autant par le gouvernement fédéral que par les provinces, afin d’illustrer ou de nier l’existence du déséquilibre fiscal au Canada. Les auteurs analysent ces arguments et arrivent à la conclusion qu'un déséquilibre fiscal est bel et bien présent au Canada. Par la suite, différentes pistes de solution sont proposées afin de le résoudre.budget surplus, Commission on Fiscal Imbalance, CHST, debt, division of taxation fields, equalization, federal government, federal transfers, fiscal federalism, fiscal imbalance, provinces, Commission sur le déséquilibre fiscal, déséquilibre fiscal, dette, fédéralisme fiscal, gouvernement fédéral, péréquation, provinces, surplus budgétaire, TCSPS, transfert d’espace fiscal, transferts fédéraux

Effort fiscal comparé : le Québec et les autres provinces canadiennes

This study compares Quebec’s tax effort with that of the other Canadian provinces. The results show that the tax effort is higher in Quebec than in any other Canadian province. In the first section, the authors expose the global situation that currently prevails in Quebec. In the second section, an analysis of the tax effort for six tax bases is carried out. Those six bases are equally divided between individuals and corporations. The analysis makes it possible to identify the tax bases where the gaps are the largest. This in turn lets us identify achievable adjustments within Quebec’s current tax structure in order to attain a comparable structure with the other provinces, if such is the wish of the present government. L’étude compare l’effort fiscal du Québec à celui des autres provinces canadiennes. On y constate que l’effort fiscal est effectivement supérieur au Québec relativement aux autres provinces canadiennes. Dans la première partie de l’étude, les auteurs dressent le portrait de la situation fiscale qui prévaut au Québec. Dans la deuxième partie, une analyse de l’effort fiscal pour six assiettes fiscales est réalisée. Cette analyse s’effectue en deux temps, soit la situation des particuliers et celle des sociétés. Elle permet d’identifier les assiettes où les écarts sont les plus grands et d’envisager certains déplacements possibles au sein de la structure fiscale québécoise afin de la rendre davantage comparable à celles des autres provinces, si tel est le souhait du gouvernement.: personal taxes, corporate taxes, income tax, property tax, corporate income tax, tax on capital, payroll tax, consumption tax, tax effort, tax bases, comparison, Quebec, canadian provinces, impôts sur les particuliers, impôts sur les sociétés, impôt sur le revenu, impôt foncier, impôt sur les bénéfices, taxe sur le capital, taxe sur la masse salariale, taxe à la consommation, effort fiscal, assiettes fiscales, comparaison, Québec, provinces canadiennes

Le rôle de la preuve dans la décision d’enregistrer un plaidoyer de culpabilité au Canada

Travail dirigé présenté à la faculté des études supérieures en vue de l’obtention du grade de Maître en science (M.Sc.) en criminologie, option criminalistique et informationsCe travail dirigé cherche à documenter les perceptions des accusés quant aux différentes preuves retenues contre eux lors d’accusations criminelles ainsi que l’influence de la force de la preuve sur la décision de plaider coupable. La négociation de plaidoyer de culpabilité étant très courante dans le système de justice canadien et l’avènement de nouvelles technologies guidant les professionnels et permettant l’exploitation de nouveaux types de preuves et de diverses techniques étant en constant mouvement, il est nécessaire d’étudier rigoureusement et de manière constante cette pratique. Pour ce faire, un questionnaire a été complété par 26 individus ayant eu des démêlés avec la justice et ayant plaidé ou ayant été trouvés coupables. Il a été observé que la grande majorité de ceux-ci (88.5%) plaident coupables. Parmi ces derniers, plus de la moitié soutiennent prendre cette décision avec pour principale raison la force de la preuve disponible contre eux. Lorsque les individus qualifient la preuve de forte, on retrouve toujours la présence d’au moins une preuve matérielle. Les résultats de ce travail mettent de l’avant que la crédibilité accordée à la preuve matérielle est généralement plus grande et moins variable que celle accordée à la preuve par témoignage. En ce sens, dans un but général d’amélioration des connaissances quant aux enjeux de cette pratique et afin d’adapter les politiques futures, la pertinence d’étudier davantage le rôle des différents types de preuves dans les décisions des accusés dans le système judiciaire est mise de l’avant.This research paper aims to document the defendants’ perceptions of the various evidence held against them in criminal cases and the influence that its strength has on the decision to plead guilty. The guilty plea bargain is a very common practice in the Canadian judicial system. Due to the advent of new technologies and various techniques in constant evolution guiding the professionals and enabling the exploitation of new types of evidence, it is necessary to carefully study this topic. To do so, 26 individuals having either pleaded guilty or been convicted were asked to complete a questionnaire. It was found that the majority of them (88.5%) had pleaded guilty. Amongst them, more than half based this decision on the strength of the evidence against them. Moreover, when the defendant qualifies evidence as strong, there is always at least one piece of physical evidence. The results of this paper shed light on the fact that the credibility given to physical evidence is usually larger and less variable than the credibility given to the witness evidence. With the overall aim of improving the knowledge about the implications of this practice and adapting future policies, it would be relevant to further investigate the impact of the different types of evidence on the defendants’ decisions

Étude comparative de l'effort fiscal : Le Québec et les autres provinces canadiennes

Cette étude, réalisée par Luc Godbout et Karine Dumont, s'intitule « Mettre cartes sur table pour résoudre le déséquilibre fiscal ». Dans ce mémoire déposé dans le cadre des consultations du Sous-comité sur le déséquilibre fiscal du Comité permanent des finances du gouvernement du Canada, les auteurs analysent les arguments utilisés pour illustrer ou nier l'existence du déséquilibre fiscal et concluent en sa présence au sein de la fédération canadienne. Par la suite, différentes pistes de solution sont proposées afin de le résoudre

Sensory-based nutrition pilot intervention for women

Negative effects of restrained eating (ie, concerns about dieting and weight control) have been observed in eating behaviors. Such findings underscore the need to develop more positive approaches to promote healthy eating behaviors. The objectives of this pilot randomized controlled trial were to investigate and determine whether sensory-based intervention influenced eating-related attitudes and behaviors among restrained women, as well as reliance on physical signals for hunger and satiety. Between January and September 2011, data were collected using validated questionnaires (Restraint Scale, Three-Factor Eating Questionnaire, Mindful Eating Questionnaire, and Intuitive Eating Scale) at baseline (T=1), the end of the intervention period (T=2), and 12 weeks post intervention (T=3). At T=1, women (n=50) from Quebec City, Canada, were randomly assigned to an intervention group (sensory-based intervention) or a waiting list control group. Statistical analyses were conducted using mixed models, including the group, time, and group-by-time interaction. Women from the intervention group showed a significant decrease in Three-Factor Eating Questionnaire-Disinhibition and a significant increase in Mindful Eating Questionnaire-Disinhibition at T=2 vs T=3 (P=0.02 and P=0.02, respectively) and at T=3 vs T=1 (P=0.003 and P=0.002, respectively). Women from the intervention group also showed a significant increase in Intuitive Eating Scale-Unconditional Permission to Eat at T=2 vs T=1 (P<0.0001) and at T=3 vs T=1 (P<0.0001). These preliminary data suggest that sensory-based intervention can be a promising approach to improve eating-related attitudes and behaviors among restrained women, without exacerbating other behaviors such as restrained eating

Effect of sensory-based intervention on the increased use of food-related descriptive terms among restrained eaters

The goals of this pilot randomized controlled trial were to investigate and determine whether sensorybased intervention influenced the number and type of terms (descriptive and hedonic) used by restrained women to describe a certain food, and whether changes in the number of descriptive terms were associated with changes in intuitive eating. We collected data at baseline (T = 1), at the end of the intervention period (T = 2), and at 12 weeks post-intervention (T = 3) using the descriptive form and Intuitive Eating Scale (IES). At T = 1, 50 women were randomly assigned to an intervention group (sensory-based intervention) or a control group (waiting list). To determine the effect of intervention over time on the number of descriptive and hedonic terms, we conducted statistical analyses using mixed models. To determine associations between Intuitive Eating Scale subscales and the number of descriptive terms, we also calculated Spearman correlation coefficients. We noted a significant group-by-time interaction for descriptive terms associated with all senses (p < 0.04), except for a sight-related trend (p = 0.06). In comparison with T = 1, intervention group women at T = 2 and T = 3 showed a significant increase in descriptive terms associated with smell (p = 0.0002 and p = 0.03, respectively), taste (p = 0.001 and p = 0.01, respectively) and hearing (p = 0.04 and p = 0.0003, respectively). Among intervention group women, we noted a positive correlation between changes (T = 3 vs. T = 2) in the number of descriptive terms used and changes in reliance on internal hunger and satiety cues (r = 0.48; p = 0.04), as well as between changes (T = 3 vs. T = 1) in the number of descriptive terms used and changes in unconditional permission to eat (r = 0.45; p = 0.05). Overall, these data show that sensory-based intervention may help restrained women become more objective and enjoyably connected to food and their own bodies, which may promote a more intuitive approach to eating

Prevalence and Associated Factors to Non-Carious Cervical Lesions in Brazilian University Students: A Cross-Sectional Survey

Objective: To identify the prevalence, severity, hypersensitivity, and distribution of Non-carious cervical lesions (NCCL) among university students in Brazil. Material and Methods: 179 participants answered an anamnesis with twenty questions about the presence or absence of habits associated with NCCL. The participants\u27 teeth were evaluated to identify the presence or absence of the lesion, its classification, involved surfaces, severity, hypersensitivity, and tooth wear index. A hypersensitivity test was performed with ice water. Data were analyzed using the chi-square test and simple logistic regression (p&lt;0.01). Results: 179 participants answered an anamnesis with twenty questions about the presence or absence of habits associated with NCCL. The participants\u27 teeth were evaluated to identify the presence or absence of the lesion, its classification, involved surfaces, severity, hypersensitivity, and tooth wear index. A hypersensitivity test was performed with ice water. Data were analyzed using the chi-square test and simple logistic regression (p&lt;0.01). Conclusion: The prevalence of NCCL was 15.1% and abfraction was the most frequent lesion. Premolars were the teeth most affected by non-carious cervical lesions

Determination of the pressure in micrometric bubbles in irradiated nuclear fuels

In oxide nuclear fuels, at high burn-up or during high temperature periods such as ramp tests, out-of- pile heating tests, or any irradiations at high linear heat rates, fission gases can form micrometric or quasi-micrometric bubbles. During nominal operations, these bubbles participate to the pellet swelling, to the decrease of the fuel thermal conductivity and are involved in the mechanisms leading to fission gas release. During events involving a temperature increase, the resulting increase in the internal pres- sure of the bubbles might play a role in fuel fragmentation and in the opening of grain boundaries. The gas densities inside these bubbles are therefore one of the useful experimental information for the un- derstanding of the fuel behaviour, and for the fuel behaviour code progress and validation. Two methods were developed to evaluate the gas density in the quasi-micrometric bubbles, using electron probe micro analyser, secondary ion mass spectrometry and focused ion beam scanning electron microscope together. The first method provides a mean gas density for all quasi-micrometric bubbles in a given area. The sec- ond method provides a gas density in a single selected bubble. In addition to the gas density, the 3D size and shape of the selected bubble is measured and can be related to the gas density result. In this work, these methods were applied to the bubbles formed in the centre of a PWR Cr doped UO 2 at 38.8 GWd/t U after a ramp test in the Osiris reactor, with a 12 h plateau at 470 W/cm, and to the bubbles formed in a PWR Cr doped UO 2 at 62.8 GWd/t U in the centre of the pellet and on the bubbles of the high burn-up structure on the rim. Both show the high pressures reached in these bubbles.CEA-DES, EDF and Framatom

Prevalence and Associated Factors to Non-Carious Cervical Lesions in Brazilian University Students: A Cross-Sectional Survey

Objective: To identify the prevalence, severity, hypersensitivity, and distribution of Non-carious cervical lesions (NCCL) among university students in Brazil. Material and Methods: 179 participants answered an anamnesis with twenty questions about the presence or absence of habits associated with NCCL. The participants' teeth were evaluated to identify the presence or absence of the lesion, its classification, involved surfaces, severity, hypersensitivity, and tooth wear index. A hypersensitivity test was performed with ice water. Data were analyzed using the chi-square test and simple logistic regression (p<0.01). Results: 179 participants answered an anamnesis with twenty questions about the presence or absence of habits associated with NCCL. The participants' teeth were evaluated to identify the presence or absence of the lesion, its classification, involved surfaces, severity, hypersensitivity, and tooth wear index. A hypersensitivity test was performed with ice water. Data were analyzed using the chi-square test and simple logistic regression (p<0.01). Conclusion: The prevalence of NCCL was 15.1% and abfraction was the most frequent lesion. Premolars were the teeth most affected by non-carious cervical lesions

Viral to metazoan marine plankton nucleotide sequences from the Tara Oceans expedition

A unique collection of oceanic samples was gathered by the Tara Oceans expeditions (2009-2013), targeting plankton organisms ranging from viruses to metazoans, and providing rich environmental context measurements. Thanks to recent advances in the field of genomics, extensive sequencing has been performed for a deep genomic analysis of this huge collection of samples. A strategy based on different approaches, such as metabarcoding, metagenomics, single-cell genomics and metatranscriptomics, has been chosen for analysis of size-fractionated plankton communities. Here, we provide detailed procedures applied for genomic data generation, from nucleic acids extraction to sequence production, and we describe registries of genomics datasets available at the European Nucleotide Archive (ENA, www.ebi.ac.uk/ena). The association of these metadata to the experimental procedures applied for their generation will help the scientific community to access these data and facilitate their analysis. This paper complements other efforts to provide a full description of experiments and open science resources generated from the Tara Oceans project, further extending their value for the study of the world's planktonic ecosystems