scholarly journals Professional Practices in Fixed Assets Valuation and Assessor Education in North America: Suggestions for Japan

Author(s):  
Takashi Yamamoto

AbstractThis paper examined and compared the situation of and problems with professional practices in fixed assets valuation and assessor education between North America (the United States and Canada) and Japan. Because professional practice in tax assessment takes place within individual municipalities in North America, the opportunities for external experts to participate in the practice are limited. Moreover, external institutions and universities that provide professional education educated the assessors who were in charge of these professional practices. As a result, the costs of professional practices in tax assessment and assessor education and training have been kept low. In Japan, there has been no foundation through which to foster experts within individual municipalities, so much professional practice is outsourced; consequently, this practice has become ineffective and unstable. Thus, Japan can refer to the North American system of providing complete professional tax assessment services within each municipality, as well as the fostering of experts through external organizations.

2020 ◽  
Vol 110 (7) ◽  
pp. 1255-1259
Author(s):  
Emily Giroux ◽  
Guillaume J. Bilodeau

The filamentous ascomycete fungus Lachnellula willkommii is the causal agent of European larch canker (ELC), one of the most destructive diseases of larch in Europe and a regulated plant pathogen of quarantine significance in Canada and the United States. L. willkommii was first detected in Massachusetts, North America in 1927 on a larch plantation cultivated with nursery stock imported from Great Britain. Despite the decades of practices aimed at eliminating the pathogen, it has reappeared in coastal areas of Canada and the United States. There is concern ELC could spread throughout the range of eastern larch, a transcontinental species typical of the Boreal forest that spans the North American landscape. There is geographic range overlap between several nonpathogenic indigenous Lachnellula species and the reported distribution of L. willkommii in North America. Morphological and biological methods to distinguish L. willkommii are often inadequate as the fungus does not always produce the phenotypic structures that distinguish it from these other saprophytic Lachnellula species. Whole genome sequencing technologies were used to obtain the draft genome sequences of L. willkommii and six other Lachnellula species. Molecular markers identified from the genomic data may be used to discriminate L. willkommii from its nonpathogenic relatives.


2011 ◽  
Vol 139 (5) ◽  
pp. 1305-1322 ◽  
Author(s):  
Richard E. Orville ◽  
Gary R. Huffines ◽  
William R. Burrows ◽  
Kenneth L. Cummins

Cloud-to-ground (CG) lightning data have been analyzed for the years 2001–09 for North America, which includes Alaska, Canada, and the lower 48 U.S. states. Flashes recorded within the North American Lightning Detection Network (NALDN) are examined. No corrections for detection efficiency variability are made over the 9 yr of the dataset or over the large geographical area comprising North America. There were network changes in the NALDN during the 9 yr, but these changes have not been corrected for nor have the recorded data been altered in any way with the exception that all positive lightning reports with peak currents less than 15 kA have been deleted. Thus, the reader should be aware that secular changes are not just climatological in nature. All data were analyzed with a spatial resolution of 20 km. The analyses presented in this work provide a synoptic view of the interannual variability of lightning observations in North America, including the impacts of physical changes in the network during the 9 yr of study. These data complement and extend previous analyses that evaluate the U.S. NLDN during periods of upgrade. The total (negative and positive) flashes for ground flash density, the percentage of positive lightning, and the positive flash density have been analyzed. Furthermore, the negative and positive first stroke peak currents and the flash multiplicity have been examined. The highest flash densities in Canada are along the U.S.–Canadian border (1–2 flashes per square kilometer) and in the United States along the Gulf of Mexico coast from Texas through Florida (exceeding 14 flashes per square kilometer in Florida). The Gulf Stream is “outlined” by higher flash densities off the east coast of the United States. Maximum annual positive flash densities in Canada range primarily from 0.01 to 0.3 flashes per square kilometer, and in the United States to over 0.5 flashes per square kilometer in the Midwest and in the states of Louisiana and Mississippi. The annual percentage of positive lightning to ground varies from less than 2% over Florida to values exceeding 25% off the West Coast, Alaska, and the Yukon. A localized maximum in the percentage of positive lightning in the NALDN occurs in Manitoba and western Ontario, just north of North Dakota and Minnesota. When averaged over North America, first stroke negative median peak currents range from 19.8 kA in 2001 to 16.0 kA in 2009 and for all years, average 16.1 kA. First stroke positive median peak currents range from a high of 29.0 kA in 2008 and 2009 to a low of 23.3 kA in 2003 with a median of 25.7 kA for all years. There is a relatively sharp transition from low to high median negative peak currents along the Gulf and Atlantic coasts of the United States. No sharp transitions are observed for the median positive peak currents. Relatively lower positive peak currents occur throughout the southeastern United States. The highest values of mean negative multiplicity exceed 3.0 strokes per flash in the NALDN with some variation over the 9 yr. Lower values of mean negative multiplicity occur in the western United States. Positive flash mean multiplicity is slightly higher than 1.1, with the highest values of 1.7 observed in the southwestern states. As has been noted in prior research, CG lightning has significant variations from storm to storm as well as between geographical regions and/or seasons and, consequently, a single distribution for any lightning parameter, such as multiplicity or peak current, may not be sufficient to represent or describe the parameter.


2020 ◽  
Author(s):  
Julien Chartrand ◽  
Francesco Salvatore Rocco Pausata

Abstract. The North Atlantic Oscillation (NAO) affects atmospheric variability from eastern North America to Europe. Although the link between the NAO and winter precipitations in the eastern North America have been the focus of previous work, only few studies have hitherto provided clear physical explanations on these relationships. In this study we revisit and extend the analysis of the effect of the NAO on winter precipitations over a large domain covering southeast Canada and the northeastern United States. Furthermore, here we use the recent ERA5 reanalysis dataset (1979–2018), which currently has the highest available horizontal resolution for a global reanalysis (0.25°), to track extratropical cyclones to delve into the physical processes behind the relationship between NAO and precipitation, snowfall, snowfall-to-precipitation ratio (S/P), and snow cover depth anomalies in the region. In particular, our results show that positive NAO phases are associated with less snowfall over a wide region covering Nova Scotia, New England and the Mid-Atlantic of the United States relative to negative NAO phases. Henceforth, a significant negative correlation is also seen between S/P and the NAO over this region. This is due to a decrease (increase) in cyclogenesis of coastal storms near the United States east coast during positive (negative) NAO phases, as well as a northward (southward) displacement of the mean storm track over North America.


2021 ◽  
Vol 51 (1) ◽  
pp. 114-130
Author(s):  
Heather Corbally Bryant

This article investigates the influence of North America on Bowen's later work. After the war, Bowen traveled to America, at least once a year, until her last illness. Yet her time in the United States has often been overlooked. In the States, she lectured at colleges and universities across the country, and taught at several prestigious schools. She also wrote articles and essays for the more lucrative American journals and periodicals. In addition to touring the country, she was able to see her many American friends, such as Eudora Welty, and her publishers, the Knopfs, as well as her lover, Charles Ritchie. This new continent allowed Bowen to confront old traumas on new grounds, especially in the American element of Eva Trout, in which she displaces the central question of the relationship between mother and child onto American soil to interrogate the (literally, in Jeremy's case) unspeakable nature of trauma.


Author(s):  
Susan Elizabeth Hough ◽  
Roger G. Bilham

The Caribbean is a place of romance. Idyllic beaches, buoyant cultures, lush tropical flora; even the Caribbean pirates of yore often find themselves romanticized in modern eyes, and on modern movie screens. Yet it requires barely a moment’s reflection to appreciate the enormous resilience that must exist in a place that is so routinely battered by storms of enormous ferocity. News stories tend to focus on large storms that reach the United States, but many large hurricanes arrive in the United States by way of the Caribbean. Before it slammed into South Carolina in 1989, Hurricane Hugo brushed the Caribbean islands, skimming Puerto Rico and devastating many small islands to its east. Other hurricanes have hit the islands more directly. These include Inez, which claimed some 1,500 lives in 1966, and the powerful Luis, which caused $2.5 billion in property damage and 17 deaths when it pummeled the Leeward Islands and parts of Puerto Rico and the Virgin Islands in 1995. Hurricanes also figure prominently in the pre-20th-century history of the Caribbean—storms that had no names, the sometimes lethal fury of which arrived unheralded by modern forecasts. Most people know that the Caribbean is hurricane country; probably few realize that it is earthquake country as well. After all, the western edge of North America is the active plate boundary; earthquakes occur in the more staid midcontinent and Atlantic seaboard, but far less commonly. What can be overlooked, however, is North America’s other active plate boundary. To understand the general framework of this other boundary, it is useful to return briefly to basic tenets of plate tectonics theory. As discussed in earlier chapters, the eastern edge of North America is known as a passive margin. Because the North American continent is not moving relative to the adjacent Atlantic oceanic crust, in plate tectonics terms, scientists do not differentiate between the North American continent and the western half of the Atlantic ocean.


1902 ◽  
Vol 9 (9) ◽  
pp. 401-403
Author(s):  
T. Rupert Jones

For many years Dr. G. F. Matthew, of St. John, New Brunswick, has given much attention to the geology and fossils of the districts lying on or near the north-eastern seaboard of North America, and has closely studied their minute fossils resembling (if not identical with) varieties of small bivalved Entomostraca; and he has published his results from time to time in the scientific periodicals of Canada and the United States.


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