scholarly journals Recent Developments in Corporate Taxation

1987 ◽  
Vol 26 (1) ◽  
pp. 120
Author(s):  
Donald H. Watkins

A large number of amendments to the Income Tax Act (Canada) have been made or proposed during the past year, many of which affect how corporations will conduct acquisitions and mergers in the future. The paper reviews certain of those amendments which will affect corporations engaged in the petroleum industry.

1980 ◽  
Vol 18 (1) ◽  
pp. 1 ◽  
Author(s):  
Rowland J. Harrison

This paper reviews recent developments with respect to constitutional jurisdiction over natural resources. Particular reference is made to discussions between the federal and pro vincial governments directed towards reallocation of authority. It also examines poten tial implications of the constitutional reform movement for the future regulation of the petroleum industry.


2021 ◽  
pp. 281-298
Author(s):  
Joseph D. Kearney ◽  
Thomas W. Merrill

This chapter reviews how the political settlements and legal understandings canvassed in the account continue to affect the Chicago lakefront today. It offers brief snapshots of five more recent developments on the lakefront that reflect the influence of the past — and that may be indicative of the future. The chapter begins by recounting the boundary-line agreement of 1912 which planted the seeds of the Illinois Central's demise on the lakefront. Today, the railroad has largely disappeared from the lakefront, in both name and fact. The chapter then shifts to discuss the Ward cases, which continue to affect the shape of the lakefront. It chronicles the success of Millennium Park and the Illinois Supreme Court's demotion of the public dedication doctrine to a statutory right limited to Grant Park. The chapter also recounts the Deep Tunnel project and the challenges in the South Works site. Ultimately, it discusses the appearance of the public trust doctrine on the lakefront, being invoked by preservationist groups to challenge both a new museum and the construction of President Barack Obama's presidential library (called the Obama Presidential Center).


2011 ◽  
Vol 1 (3) ◽  
pp. 99
Author(s):  
William E. Fowler ◽  
O. Scott Stovall ◽  
John D. Neill

In this paper, we describe how our department recently incorporated a major service learning component into the curriculum. Specifically, we employed participation in the IRSs Volunteer Income Tax Assistance (VITA) program as an effective means of experiential and service learning for the past two years for Masters of Accountancy students. We designed a course devoted entirely to serving in a VITA program operated on a local Air Force base. Our experience confirms that service learning can be a powerful tool in teaching. It has enhanced our students academic and professional development. It has given significance to our mission and it has strengthened community relationships. However, recent developments have made it difficult for us to maintain this service learning project in its present form. It appears that we, like many other programs, must consider again how to implement service learning as part of our curriculum, but we will do so now with a greater appreciation and enthusiasm for its unique contributions to learning.


Author(s):  
Lene Kühle

Secularization has been á major issue in sociological debates on religion. Recent developments in theory as well as in social reality seems to indicate that the future for the seularization thesis will not be as glorious as the past. The main argument in this article is that the secularization thesis, which can more properly be understood as a paradigm in the Kuhnian sense, is no longer a very useful frame for the sociological study of religion. This argument is supported by three examples from the contemporay political sphere, where the description in terms of "secularization" seems to lead to ambiguous conclusions. The article gives a brief presentation of two candidates for a new paradigm and discusses the requirements that the new paradigm is expected to meet. Whether any of these paradigms or perhaps a completely different one is going to assume the position as the dominant paradigm in the sociology of religion is still to be seen.


Geophysics ◽  
1941 ◽  
Vol 6 (3) ◽  
pp. 213-220 ◽  
Author(s):  
W. T. Born

The petroleum industry may well take pride in the fact that it stands today in a position, shared with few others, of being able to supply easily whatever demands may be made upon it by reason of the present national defense program; and at the same time, can assure the nation that its future supply of oil is insured by a proven domestic reserve greater now than at any time in the past.


1950 ◽  
Vol 54 (477) ◽  
pp. 545-586 ◽  
Author(s):  
J. A. Beavan ◽  
D. W. Holder

Much work has been done on compressible flow since the contribution of the Aerodynamics Division to research in this field was last described to the Society by the late C. N. H. Lock in 1937. At that time he was able to review many of the data which were available from other sources, whereas today such a task would be impossible in a paper of this length. We shall confine ourselves here, therefore, to a description of some of the experimental work that has been done during the past few years in the high-speed laboratory of the Division, and to an account of the lines along which it is intended to continue the work in the future.


2013 ◽  
Vol 1 (1) ◽  
pp. 57-72 ◽  
Author(s):  
Ramona Coman

Abstract Recent developments in Hungarian constitutional and judicial politics have given impetus to question not only the outcomes of democratisation and Europeanisation, but also the efficacy of the European Union’s compliance mechanisms. In 2010, Hungary, one of the forerunners in building democracy made the headlines with Fidesz’s attempts at adopting a new Constitution and implementing cardinal laws along with controversial institutional, cultural, religious, moral and socio-economic policies. This article attempts to depict the transformative power of the European Union within a sensitive policy area which touches upon States’ pouvoris régaliens: the independence of the judiciary.


2020 ◽  
Vol 12 (9) ◽  
pp. 922-943
Author(s):  
Utsab Banerjee ◽  
Anirban Karmakar ◽  
Anuradha Saha

AbstractThis literature presents a comprehensive, technical review of circularly polarized (CP) antennas for different applications in wireless communication, emphasizing on the recent developments in the concerned research. The article also presents a comparative study of various works reported in the open literature, with an aim to highlight the contribution of CP antenna systems in the chronological development of the wireless communication technology. The primary motive of this review is to (a) highlight the methodologies used by different researchers to portray and analyze the different aspects in which CP antennas find their applications in modern-day wireless communication, (b) provide a practical viewpoint of the future scope of the study, based upon the past and present state-of-art research trends and (c) provide a conceptual and technical support to present-day antenna designers to help the process of furtherance of innovation and multiple system integration. In conclusion, the article also throws some light upon the future scope of research in the vast domain of CP antenna applications.


2010 ◽  
Vol 4 (1) ◽  
pp. 107-119 ◽  
Author(s):  
Steven Shaviro

Deleuze and Whitehead are both centrally concerned with the problem of how to reconcile the emergence of the New with the evident continuity and uniformity of the world through time. They resolve this problem through the logic of what Deleuze calls ‘double causality’, and Whitehead the difference between efficient and final causes. For both thinkers, linear cause-and-effect coexists with a vital capacity for desire and decision, guaranteeing that the future is not just a function of the past. The role of desire and decision can be seen in recent developments in biology.


2009 ◽  
Vol 20 (2) ◽  
pp. 133-146 ◽  
Author(s):  
Laura van Waas

AbstractOver the past decade, a deepening understanding of the gravity of the problem of statelessness, as well as the growing realisation that the international legal framework relating to statelessness exhibits numerous shortcomings, has made it clear that this issue warrants further engagement by the international community. This article looks more closely at statelessness as a fundamental challenge for Europe in the twenty-first century. The piece discusses why finding an appropriate response to statelessness can be deemed imperative, taking into account both human rights and human security considerations. To provide an impression of current opportunities for addressing statelessness, some of the strengths and limitations of the existing international legal framework relating to statelessness are presented. Finally, the article discusses a number of recent developments, in particular in Europe, which may open new avenues for meeting the challenge of statelessness in the future.


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