Determination of 3D lumbar spine kinematics by musculoskeletal ultrasound : a preliminary study of validation

Abstract: Lumbar spine 3D kinematics determination is currently based on the bone reconstructions from CT-scan and MRI, which are harmful or expensive. Meanwhile, ultrasound is an alternative with less disadvantages, and has been recently used in lumbar spine 3D modelling. This study intends to apply ultrasound-based models to determine the lumbar spine kinematics and compare it with the CT-scan-based result.Résumé de la communication présentée lors du congrès international tenu conjointement par Canadian Society for Mechanical Engineering (CSME) et Computational Fluid Dynamics Society of Canada (CFD Canada), à l’Université de Sherbrooke (Québec), du 28 au 31 mai 2023

The Marginal Cost of Natural Gas Distribution Pipelines: The Case of Société en Commandite Gaz Métropolitain, Québec

Investment expenditures in natural gas distribution pipelines account for 70% of the rate base of Société en Commandite Gaz Métropolitain (SCGM), the natural gas utility which serves most customers in the province of Québec. In allocating these costs to rate payers, the regulatory process divides costs into an access fee which reflects the fixed costs of planning and implementing the system that is to be divided equally over all users and a user or variable cost fee reflecting the capacity they use. In this paper we estimated a cost function to provide information to regulators on how these tariffs should be set. We use a unique data set of 131 observations which represent natural gas extension projects realized by SCGM in four Québec regions (Trois-Rivières, Sherbrooke, Québec and Chicoutimi) in the eighties and early nineties, to analyze the main determinants of capital costs. It is found that capital cost is not separable into a fixed and a variable component, that the elasticity with respect to maximum daily demand is not significant, and that the elasticity with respect to pipe length is slightly less than one. Maximum daily demand by each consumer class and consumer density per kilometer play no statistically significant role.

Quality of Life, Firm Productivity, and the Value of Amenities across Canadian Cities

This paper presents the first hedonic general-equilibrium estimates of quality-of-life and firm productivity differences across Canadian cities, using data on local wages and housing costs. These estimates account for the unobservability of land rents and geographic differences in federal and provincial tax burdens. Quality of life estimates are generally higher in Canada’s larger cities: Victoria, Vancouver are the nicest overall, particularly for Anglophones, while Montreal and Ottawa are the nicest for Francophones. These estimates are positively correlated with estimates in the popular literature and may be explained by differences in climate. Toronto is Canada’s most productive city; Vancouver, the overall most valued city.quality of life, firm productivity, cost-of-living, firm productivity, compensating wage differentials

Impact of the athletes' anthropometry on the optimal acrobatics techniques

Abstract: In acrobatic sports, athletes perform multiple rotations around multiple axes simultaneously while airborne. Currently, coaches rely greatly on visual inspection and personal experience to approach the biomechanics of acrobatics. Therefore, it is currently a challenge for them to innovate. Predictive computer simulation could help coaches identify athlete-specific optimal acrobatic techniques which could improve sports performance. The objective of this study was to assess the effect of anthropometry on optimal acrobatic techniques.Résumé de la communication présentée lors du congrès international tenu conjointement par Canadian Society for Mechanical Engineering (CSME) et Computational Fluid Dynamics Society of Canada (CFD Canada), à l’Université de Sherbrooke (Québec), du 28 au 31 mai 2023

Design of a swirler for generation of cavitating axisymmetric vortices

Abstract: Hydraulic turbines producing electricity often must operate in so-called off-design conditions to, for example, compensate for fluctuations in production associated with solar and wind energy. A turbine operates in off-design conditions when its operating conditions are far from its best efficiency point (BEP). "Full load" is an operating regime at the maximum allowable discharge which is typically around 20% higher than the BEP.Résumé de la communication présentée lors du congrès international tenu conjointement par Canadian Society for Mechanical Engineering (CSME) et Computational Fluid Dynamics Society of Canada (CFD Canada), à l’Université de Sherbrooke (Québec), du 28 au 31 mai 2023

Éditorial

Le 12e numéro de Comptabilité(s) présente les textes d’un colloque international organisé à Montpellier en juin 2017 par l’Université de Sherbrooke (Québec, Canada) et par le Centre d’études médiévales de Montpellier de l’Université Paul Valéry Montpellier 3 (France). Intitulé L’histoire des villes à travers leur comptabilité à la fin du Moyen Âge, ce colloque s’inscrit dans les recherches de Mme Geneviève Dumas (Université de Sherbrooke), subventionnées par le CRSH, visant à étudier les prat..

A coupled vehicle ride and handling model

Abstract: For as long as the motor vehicle has enjoyed widespread use, there has been ongoing discussion in the vehicle design community regarding the compromise between ride and handling. In this context, ride refers to passenger comfort over rough driving surfaces, where handling refers to both directional stability and responsiveness to steering inputs. Frequently, design changes that improve one of ride or handling are detrimental to the other.Résumé de la communication présentée lors du congrès international tenu conjointement par Canadian Society for Mechanical Engineering (CSME) et Computational Fluid Dynamics Society of Canada (CFD Canada), à l’Université de Sherbrooke (Québec), du 28 au 31 mai 2023

The Progressivity of Income Taxation: A Comparison between Quebec and Ontario

This study compares the progressivity of the income tax of Quebec and Ontario. After observing the predominance of income taxation in Quebec and Ontario, by way of international and interprovincial comparisons and illustrating the presence of progressivity in both provinces, progressivity indicators are described. Using these indicators, we measured the progressivity of the Quebec and Ontario tax systems for four different family situations and six levels of income. The results show that in certain situations, Quebec’s tax system is more progressive while in others, the reverse is true. More specifically, Quebec’s tax system is more progressive for changes in income at the lower end of the income scale while in general Ontario’s system is more progressive for higher incomes. These results confirm the greater concentration of Ontario’s income tax on high-income taxpayers that we have previously illustrated in the study. L’étude compare la progressivité des impôts sur le revenu du Québec et de l’Ontario. Après avoir constaté l’importance de l’imposition du revenu au Québec et en Ontario, par des comparaisons internationales et interprovinciales, et avoir illustré la présence de progressivité dans les deux cas, nous présentons des indicateurs de progressivité. À l’aide de ces indicateurs, nous avons mesuré la progressivité des régimes d’imposition québécois et ontarien pour quatre situations familiales différentes et pour six niveaux de revenus. Les résultats montrent que, dans certaines situations, la progressivité est plus grande au Québec alors que, dans d’autres cas, la progressivité est supérieure en Ontario. Plus précisément, la progressivité est plus grande au Québec pour les variations de revenus au bas de l’échelle des revenus tandis qu’elle est en général plus élevée en Ontario pour les revenus supérieurs. Ces résultats confirment la plus grande concentration de l’impôt ontarien sur le revenu auprès des contribuables à revenu élevé que nous avions précédemment illustrée dans l’étudeQuebec, Ontario, progressivity, income tax, tax policy, indicator, Québec, Ontario, progressivité, impôt sur le revenu, politique fiscale, indicateur