570 research outputs found

    Tax treaty Abuse: Is Canada responding effectively?

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    Management of County-Owned Lands in Northwestern South Dakota: With Special Reference to Leasing Procedure

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    A study of land ownership patterns in northwest South Dakota has revealed that, in 1936, eight counties owned approximately 787 thousand acres of tax-deed and school fund foreclosure land. This is only one indication of the vast amount of public ownership in this area. On the same date there were nearly 984 thousand acres of common school endowment lands, approximately 387 thousand acres of land belonging to public corporations, and some 328 thousand acres of Federal land. Total public ownership amounted to slightly less than two and a half million acres which is approximately 21 per cent of the estimated total area of the region

    How Teachers Who Use Restorative Approaches Come to Adopt a Restorative Justice Mindset: a Phenomenological Study of Process

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    Zero tolerance policies and exclusionary practices that involve punitive responses to student misbehavior often result in undesirable outcomes for students and schools. In response, some schools and districts have adopted and implemented a behavior management program based on restorative justice called Restorative Approaches. The educational literature contains initial findings that show restorative approaches have promise for reducing exclusions, creating community, improving the teacher-student relationship, and more. Teachers whose schools use restorative approaches may go through a process to adopt and implement aligned approaches in their classrooms. The goal of this phenomenological study was to identify the process through which a restorative justice philosophy was adopted and aligned practices put to use in the classroom. This study examined the experiences of six teachers who worked at a high school in a district that implemented a restorative justice program and supported its use. The themes identified from the individual interviews provide insight into the process participants experienced in adopting and implementing the use of restorative approaches in their classrooms. The results have implications for district-wide implementation because they identify beliefs that may be common to adopters of a restorative justice philosophy, describe the process of adopting aligned practices, and establish the importance of relationships when applying restorative justice approaches

    Financial leverage: Measures and effects

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    Alternative approaches to tax risk and tax avoidance: analysis of a face-to-face corporate survey

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    This paper analyzes the results of a survey of views of large businesses regarding recent UK Government initiatives aimed at modifying taxpayer behaviour and tackling what is perceived by the tax authorities acting on behalf of Government to be unacceptable/aggressive tax avoidance. Specifically, it examines the views of tax directors obtained from face-to-face interviews conducted in spring 2008 with representatives of 30 corporate groups regarding alternative approaches to tax risk and tax avoidance. The paper first describes the experiences and opinions of large business representatives with respect to the Risk Rating Approach, a key feature of the HMRC links with large business programme (Varney Programme), as well as the status of relationships between HMRC and large business more generally. It next considers the respondents’ views on the practical implications of two developing legislative approaches – targeted anti-avoidance rules (TAARs) and principles-based legislation (PBL) – and how these approaches impact upon and are influenced by relationships between HMRC and large businesses

    Recent Studies of the North Magnetic Dip Pole

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    Reviews post-war studies on the secular motion of the dip pole and predicts its position for epoch 1960. 0:74.8 ± 0.3 N., 99.6 ± 1.2 W. The daily track during moderate magnetic disturbance approximates an ellipse with a north-south long axis of ca. 30 mi and an east-west axis of ca. 18 mi. Estimated and observed tracks 1600-1950 are mapped, and sources and magnitudes of errors are discussed. The secular motion, as estimated by various methods, averages 5.5 mi/yr to the north and 0.7 mi/yr to the east

    Moving Beyond Avoidance? Tax Risk and the Relationship between Large Business and HMRC

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    Comparison of isotopic compositions of hydrocarbon gas in shallow groundwater and a deep oil and natural gas reservoir in southeastern New Brunswick, Canada

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    Isotopic analyses of natural gas from the Stoney Creek oil field in New Brunswick indicate carbon (δ13C) and hydrogen (δ2H) values in methane (C1) of -42.4 ± 0.7‰ VPDB and -220.9 ± 3.2‰ VSMOW, respectively. Isotopic data and a gas molecular ratio of 12 ± 1 indicate a wet thermogenic gas formed with oil near the onset of the oil-gas transition zone. The isotopic profiles of the C1–C5 hydrocarbon gases are consistent with kinetic isotope effect models. The Albert Formation of the Horton Group hosts the Stoney Creek oil field (SCOF) and the McCully gas field (MCGF) the only other gas-producing field in the province. Both are thermogenic in origin; however, the SCOF gas has a lower thermal maturity than the MCGS. Hydrocarbon gas composition in shallow aquifers across southeastern New Brunswick was also evaluated. Gas source interpretations based on δ13C and δ2H values are uncertain; oxidation and biogenic overprinting are common and complicate interpretation. The effect of oxidation on δ13C and δ2H values was apparent when C1 concentrations were ≤1 mg/L. In some samples with C1 concentrations >5 mg/L, isotopic discrimination methods point to a biogenic origin. However, the molecular ratios <75 and the presence of >C3 fractions, indicate a thermogenic origin. This suggests a thermogenic isotopic signature has been overprinted by biological activity

    The Dynamics of Carbon and Nitrogen Stable Isotope Analysis of Aquatic Organisms within the Grand River Watershed

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    Stable isotope analysis is a tool employed in ecological studies to provide information on the movement of elements and energy through a system. The stable carbon and nitrogen isotope analysis of aquatic organisms has been commonly used to address questions related to energy transfer between organisms and to identify the reliance of aquatic organisms on different sources of organic matter within the system. Within the rivers, stable isotope analysis has been used to describe food webs and connect conditions within the watershed with the river. The Grand River watershed is a predominantly agricultural watershed which receives inputs from ~26 MWWTP and is managed for flow by multiple large reservoirs and weirs. The stable isotope values of aquatic organisms within this watershed were analyzed from samples collected between May and September, 2007. Sites were selected in relation to three different municipal waste water treatment plants (MWWTP) in the centre of the watershed and along a 200 km stretch of the main stem of the Grand River. Results show that stable isotope analysis can be used to differentiate organisms collected from different sites and which represent different trophic levels within the river system under select conditions. Sites which are influences by inputs from organic matter or nutrients within distinct isotope values can be distinguished easily if the input is large and the isotope values are significantly distinct from background values. For smaller inputs changes in stable isotope values were not observed relative the background variability in the system. In this case, sites should be selected to allow for the characterization the variation in isotope values already occurring within the river. Samples collected later in the growing seasons have more distinctive isotope values are between sites. At sites where seasonal variation is greater, the organisms collected may not show a clear separation between trophic levels. A lack of knowledge regarding the time period represented by the tissues of the organisms challenges interpretation these results. It is concluded that stable isotope values of aquatic organisms reflected the condition of this watershed. For nitrogen increasing loads from point sources were accompanied by increasing isotope values. Stable isotope values decreased over the river reach where recovery in river condition occurs as a result of ground water inputs. The influence of individual large MWWTP and reservoirs was observable and the management of the MWWTP and reservoir appears to affect the changes in isotope values which are observed

    Direction of the Play: Buried Child

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    This project entailed the selection, background research and documentation, casting, direction, and post-production analysis of Walla Walla Community College\u27s production of Sam Shepard\u27s Buried Child. Documentation included research and analysis of the play and an evaluation of the play as a production vehicle for the Department of Theatre Arts at Central Washington University. The analysis also includes a discussion as to the directorial vision of this production
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