IRS Summons Issued at Canada\u27s Request Enforceable Even Though Information Would Also Be Used For Criminal Prosecution Purposes in Canada

The United States-Canada Tax Convention of 1942 requires each contracting state to furnish the other with information obtainable under the former\u27s revenue laws insofar as the information may be of use to the requesting state in the assessment of taxes. This Recent Development analyzes the Second Circuit Court of Appeals\u27 decision in United States v. Manufacturers and TradersTrust Co., in which the Tax Convention of 1942 was held to permit the transfer of information despite the fact that such information would also be used for criminal prosecution in the requesting nation

Desplazadas de guerra: Convirtiendo su tragedia en oportunidad Mujeres líderes de los asentamientos de familias desplazadas de guerra en la zona de Río Blanco y Bocana de Paiwas, Nicaragua en los años 1984-1994

El presente trabajo propone un análisis general sobre un surgimiento de un liderazgo femenino en medio de la guerra. La investigación fue realizada en dos municipios, Rio Blanco, Matagalpa y Bocana de Paiwas, Región Atlántica Autónoma Sur (RAAS) con mujeres líderes de comunidades formadas por familias desplazadas de guerra en el periodo de 1984-1994. Utilizando mayormente la Historia Oral como método de investigación, apoyado en otras fuentes de información. El trabajo resalta las voces y las experiencias vividas por estas mujeres durante estos años de mucha transición y cómo se convirtieron sus tragedias de guerra y desplazamiento en oportunidades de crecer como mujeres líderes. Palabras claves: Desplazamiento, asentamientos, género, liderazgo, empoderamient

The politics of innovation: why innovations need a godfather

Innovation is closely linked to the development of technology. Hence it is often assumed that when an innovation fails it is the technology that is at fault. While this may be true in many instances, there are occasions when it is not the technology that is at fault, rather, it is managerial and organisational aspects that cause problems and lead to failure. Studies have shown that individuals who take on specific roles can play an important part in avoiding these problems. These roles include the technological gatekeeper, the product champion and the sponsor/coach. In addition to these roles, this paper argues that there is another, namely that of godfather. With this role a highly respected, senior figure within an organisation provides support that is critical in ensuring the project overcomes the hurdles that lie in the path of any major new development. The nature of the godfather role is explored through three case studies. These provide examples of the role and show how it can facilitate the innovation process

After the Peace Accords: Divergent Experiences of Remembering and Forgetting in El Salvador and Nicaragua

Drawing from previous research of the results of the 1990 and 1992 Peace Accords in Nicaragua and El Salvador respectively, this comparative analysis will focus on the aspects of “forgetting and remembering” in these two post-war countries. Nicaragua’s experience of demobilization and reconciliation, which occurred after the 1990 elections, marked a new course of history for the country. Lessons were learned from the Nicaraguan demobilization and civilian re-insertion of former combatants and some of those mistakes were avoided in the Salvador demobilization and reconciliation process two years later in 1992. This paper will analyze the manner in which Nicaragua and El Salvador remembers and memorializes (or not) their civil wars of the 1980s. It will investigate the role of the Truth Commission in the case of El Salvador, and the lack of a similar structure in Nicaragua. The paper will investigate the desire of many people in El Salvador to “keep the memories alive” and contrast that to the desire of most of the Nicaraguan former combatants to “put the past behind us and move forward.” The paper will also look at the public sites and spaces where memories are preservered using examples of the unkempt, incomplete “Peace Park” in Managua where over 150,000 weapons are buried and the majestic “Memory Wall” in Cuscatlán Park in San Salvador where the names of 60,000 dead and disappeared Salvadorans are engraved. Finally the paper will look as certain political aspects of preserving the memories of the conflicts of the 1980s. The position of the government of the United States, principal protagonists in much of the human rights abuses in Central America in the 1980s, has been one of forgive and forget. However things may be changing as indicated by the recent visit of President Obama to El Salvador and his historic visit to the tomb of Latin American martyr, Mons. Oscar Romero. And the very recent Spanish court indictment of 20 Salvadoran soldiers for their involvement in the murders and subsequent cover-up of six Jesuit priests in 1989. Those indicted are being accused of murder, terrorism and crimes against humanity

Ecofeminismo: sabiduría antigua para una nueva era

Las tres variables que son el poder, el conocimiento y los medios de comunicación conforman un sistema sobre el que se sostienen los modelos de gobernabilidad mundial. No se puede producir cambios en uno sin afectar al otro. El ecofeminismo alumbra sobre una realidad que aunque sufrimos se nos hace difícil entender y conceptualizar y pone en peligro la misma supervivencia de la humanidad. La única alternativa es el ecofeminismo: restablecer el equilibrio entre la Naturaleza y el ser humano, entre hombres y mujeres, es lograr una síntesis que nos permite superar una fractura ocurrida hace más de 30,000 mil años

Moses Wall

My purpose has been to discover and present all that is known of Moses Wall (16067-1664+). In approximately 62,000 words this study addresses the three main aspects of his work. 1 HOUSE OF LORDS DEPOSITIONS These documents were officially destroyed but secretly copied I found and examined them in the House of Lords archive. I present detailed considerations of the material and the implications of Moses Wall's close involvement with Sir Harry Vane, as messenger and as spy for the Independents. 2 TRANSLATION OF SPES ISRAELIS As a scholar and millennial idealist Moses Wall was the anonymous translator for the first English edition of Spes Israelis by the Dutch Rabbi Menasseh ben Israel. Responding to MP Edward Spencer's reply, the second edition contained a cogent and well-argued Discourse by Wall, establishing a rational and religious case for readmitting the Jews as citizens of England. I establish the context and consequences of this work. 3 CORRESPONDENCE with SAMUEL HARTLIB and JOHN MILTON Fourteen letters written by Moses Wall between 1652 and 1660 are available from the Hartlib archive. They offer political, personal and practical information, with rare insights into daily survival under the Commonwealth. In my work these letters are edited and examined as a body for the first time. Together with supporting detail from other sources I show how these offer a living record of the man Moses Wall and his achievement. I offer the possibility that these letters conveyed more than their immediate meaning. One single letter from Moses Wall to John Milton survives, well known and discussed by Milton scholars. In the context of other material here presented, this is perceived as a source of inspiration and influence from 1659 to1980

The Central America Peace Accords, Demobilization and Reconciliation: Experiences in Nicaragua and El Salvador

In 2010 Nicaragua is commemorating the 20th anniversary of the Nicaraguan Peace Accords the end to a previous twenty years of violence in the struggle to overthrow the Somoza family dictatorship and then the contra war against the Sandinista Revolutionary government (Frente Sandinista de Liberación Nacional –FSLN) in the 1980s. In El Salvador the Frente Farabundo Marti de Liberación Nacional (FMLN) is celebrating their 2009 electoral victory over the ARENA party. What shapes these national liberation parties today? How have these processes of reconciliation been realized? What are the lessons to be learned and applied in other war torn societies? In Nicaragua the 1990 protocol for transition, demobilization and reconciliations processes, which occurred after the elections, marked a new course of history for the country. Lessons were learned from the Nicaraguan demobilization and civilian re-insertion of former combatants and some of those mistakes were avoided in the Salvador demobilization and reconciliation process of 1992. This paper will look at lessons learned from the two demobilization/reconciliation experiences. It will discuss the state of reconciliation with the passage of time, the role of amnesty, truth commissions and pardon that has shaped Nicaragua’s and El Salvador’s national reconciliation processes. Stories will be shared from the protagonists of these reconciliation processes the men and women who took up arms. Now, twenty years later, time enough has passed, wounds have begun to heal, and their testimonies can be heard and shared and maybe, just maybe, we can learn to wage war no more