Taxing Disability: A Critical Look into the Medical Cannabis Regime under the New Cannabis Act, 2018

2021 ◽  
Vol 55 (2) ◽  
pp. 436-457
Author(s):  
Rachel Rohr
Keyword(s):  
Medical Marijuana ◽  
People With Disabilities ◽  
Sales Tax ◽  
Medical Cannabis ◽  
Access To Medicine ◽  
Excise Tax ◽  
Insight Into ◽  
Medical Regime ◽  
Taxation Scheme

Medical marijuana users represent many people with disabilities in Canada. Recent legislative attempts have allowed people with disabilities to access cannabis as medicine, however the landscape is ever changing. The Cannabis Act was recently introduced, legalizing marijuana for all; however, people with disabilities have not been accounted for when it comes to the issue of access to medicine. Those who rely on cannabis as medicine and those who enjoy it recreationally are now part of the same system, for better or worse. The new medical marijuana regime, under the new Cannabis Act, boasts a “two-stream” process, and it claims that it will be maintaining and improving the old medical regime alongside the new recreational regime. The applicable taxes tell a different story. Medical marijuana has always been subject to sales tax despite being effectively prescribed by doctors to manage and treat many disabilities and illnesses. Now, with the enactment of the Cannabis Act, medical marijuana is subject to an excise tax too—colloquially known as the “sin tax.” Recreational and medical marijuana are subject to the same taxation scheme, making any notion of a “two-stream” process nonsensical and blatantly unfair. The purpose of this article is to provide insight into the varying faults concerning the medical marijuana regime in Canada, with specific emphasis on the issue of taxation. In the simplest terms, taxing medical marijuana is taxing medicine and effectively taxing people with disabilities. Broken down into five parts, this article discusses the underlying reasons for the taxes surrounding medical marijuana, provides a case study of the most important tax case for medical marijuana users, scrutinizes the lack of recognition of medical marijuana as a proper prescription, outlines the ways to improve legislation, and, finally, explores a potential Charter challenge that can be effectively brought against this taxation.

Margins and Modernity: A Geocritical Approach to Anna Seward's Llangollen Vale

Romanticism ◽  
2019 ◽  
Vol 25 (1) ◽  
pp. 69-80
Author(s):  
Ruth Knezevich
Keyword(s):  
Analytic Approach ◽  
Romantic Era ◽  
Insight Into

The genre of annotated verse represents an under-explored form of transporting romanticism. In annotated, locodescriptive poems like those in Anna Seward's Llangollen Vale, readers are invited to read not only the spatiality of the landscapes depicted in the verse but also the landscape of the page itself. Seward's poems, with their focus on understanding geographical, political, and historical spaces both real and imaginary, provide geocritical insight into poetic productions of the early Romantic era. Likewise, geocriticism offers a fresh and useful – even necessary – analytic approach to such poems. I adopt Anna Seward as a case study in annotated verse and argue that attending to the materiality and paratextuality of her work allows us to access the complexities of her poetry and prose as well as her position within the wider framework of transporting Romanticism.

Transformative Encounters and Uncanny Intimacies: Biotechnology and Contemporary Art – A Practitioner's Approach and Perspective

Somatechnics ◽  
2012 ◽  
Vol 2 (2) ◽  
pp. 263-283 ◽  
Author(s):  
Svenja J. Kratz
Keyword(s):  
Tissue Culture ◽  
Human Skin ◽  
Contemporary Art ◽  
Skin Equivalent ◽  
Biomedical Innovation ◽  
Equivalent Models ◽  
Science Projects ◽  
Insight Into ◽  
Human Skin Equivalent

Abstract: Presented from an ArtScience practitioner's perspective, this paper provides an overview of Svenja Kratz's experience working as an artist within the area of cell and tissue culture at QUT's Institute of Health and Biomedical Innovation (IHBI). Using The Absence of Alice, a multi-medium exhibition based on the experience of culturing cells, as a case study, the paper gives insight into the artist's approach to working across art and science and how ideas, processes, and languages from each discipline can intermesh and extend the possibilities of each system. The paper also provides an overview of her most recent artwork, The Human Skin Equivalent/Experience Project, which involves the creation of personal jewellery items incorporating human skin equivalent models grown from the artist's skin and participant cells. Referencing this project, and other contemporary bioart works, the value of ArtScience is discussed, focusing in particular on the way in which cross-art-science projects enable an alternative voice to enter into scientific dialogues and have the potential to yield outcomes valuable to both disciplines.

A Novel Integrated Reliability Test System for BEOL TDDB Study

2012 ◽  
Author(s):  
Jifeng Chen ◽  
Peilin Song ◽  
Thomas M. Shaw ◽  
Franco Stellari ◽  
Lynne Gignac ◽  
...  
Keyword(s):  
Preliminary Analysis ◽  
Dielectric Breakdown ◽  
Test System ◽  
Accurate Information ◽  
Reliability Test ◽  
Electrical Measurements ◽  
Time Dependent Dielectric Breakdown ◽  
Microscopy Images ◽  
Insight Into

Abstract In this paper, we propose a new methodology and test system to enable the early detection and precise localization of Time-Dependent-Dielectric-Breakdown (TDDB) occurrence in Back-End-of-Line (BEOL) interconnection. The methodology is implemented as a novel Integrated Reliability Test System (IRTS). In particular, through our methodology and test system, we can easily synchronize electrical measurements and emission microscopy images to gather more accurate information and thereby gain insight into the nature of the defects and their relationship to chip manufacturing steps and materials, so that we can ultimately better engineer these steps for higher reliable systems. The details of our IRTS will be presented along with a case study and preliminary analysis results.

Radical Subject Acceleration for Gifted Students: One School's Response

2019 ◽  
pp. 29-46
Author(s):  
Kaye Chalwell ◽  
Therese Cumming
Keyword(s):  
Gifted And Talented ◽  
Gifted Students ◽  
Subject Area ◽  
Lessons Learned ◽  
Gifted Student ◽  
Learning Needs ◽  
Mathematically Gifted ◽  
Support Students ◽  
Insight Into

Radical subject acceleration, or moving students through a subject area faster than is typical, including skipping grades, is a widely accepted approach to support students who are gifted and talented. This is done in order to match the student’s cognitive level and learning needs. This case study explored radical subject acceleration for gifted students by focusing on one school’s response to the learning needs of a ten year old mathematically gifted student. It provides insight into the challenges, accommodations and approach to radical subject acceleration in an Australian school. It explored the processes and decisions made to ensure that a gifted student’s learning needs were met and identified salient issues for radical subject acceleration. Lessons learned from this case study may be helpful for schools considering radical acceleration.

Ethnic Enterprises, Class Resources and Market Conditions: Indian owned SMEs in Malaysia

2018 ◽  
Vol 35 (2) ◽  
pp. 5-29
Author(s):  
JESRINA ANN XAVIER ◽  
EDMUND TERENCE GOMEZ
Keyword(s):  
Food Industry ◽  
Case Study Method ◽  
Market Conditions ◽  
New Generation ◽  
Insight Into

This article investigates changes in the conduct of ethnic enterprises followingthe emergence of a new generation of owners with varying class resources andas market conditions transform. The case study method is used to examinethe impact of changing class resources and market conditions on ethnicallybasedenterprises, exploring the effects of generational transitions among smallIndian owned companies in the food industry in Malaysia. The results providean insight into key changes in the evolution of Indian owned enterprises. Theyindicate that changes in class resources and market conditions have enabledIndian owned food-based companies to alter their products to fit a largermarket, while responding to the demands of a rapidly modernizing society.

A NEW INSIGHT INTO THE TRANSPORT AND STORAGE OF MAGMA IN SUBVOLCANIC SYSTEMS: A CASE STUDY FROM THE REYDARA LACCOLITH, SE ICELAND

2019 ◽  
Author(s):  
Michael Petronis ◽  
◽  
Vincent Twomey ◽  
William McCarthy ◽  
Craig MaGee
Keyword(s):  
And Storage ◽  
Insight Into

scholarly journals Whose Landscape Is It? Remapping Memory and History in Interwar Central Europe

2021 ◽  
pp. 1-26
Author(s):  
Nóra Veszprémi
Keyword(s):  
Visual Culture ◽  
Interwar Period ◽  
Historical Memory ◽  
Political Agenda ◽  
Mental Maps ◽  
Habsburg Empire ◽  
Cultural Traditions ◽  
Place Memory ◽  
Insight Into

Abstract After the collapse of the Habsburg Empire and the sanctioning of new national borders in 1920, the successor states faced the controversial task of reconceptualizing the idea of national territory. Images of historically significant landscapes played a crucial role in this process. Employing the concept of mental maps, this article explores how such images shaped the connections between place, memory, and landscape in Hungary and Czechoslovakia. Hungarian revisionist publications demonstrate how Hungarian nationalists visualized the organic integrity of “Greater Hungary,” while also implicitly adapting historical memory to the new geopolitical situation. As a counterpoint, images of the Váh region produced in interwar Czechoslovakia reveal how an opposing political agenda gave rise to a different imagery, while drawing on shared cultural traditions from the imperial past. Finally, the case study of Dévény/Devín/Theben shows how the idea of being positioned “between East and West” lived on in overlapping but politically opposed mental maps in the interwar period. By examining the cracks and continuities in the picturesque landscape tradition after 1918, the article offers new insight into the similarities and differences of nation-building processes from the perspective of visual culture.

scholarly journals A Case Study of a Negotiated Tender within a Small-to-Medium Construction Contractor: Modelling Project Cost Variance

Buildings ◽  
2021 ◽  
Vol 11 (6) ◽  
pp. 260
Author(s):  
James Ellis ◽  
David John Edwards ◽  
Wellington Didibhuku Thwala ◽  
Obuks Ejohwomu ◽  
Ernest Effah Ameyaw ◽  
...  
Keyword(s):  
Construction Industry ◽  
Study Data ◽  
Review Literature ◽  
Third Party ◽  
Open Book ◽  
Competitive Tendering ◽  
Construction Contractor ◽  
The Uk ◽  
Insight Into

This research explores the failure of competitively tendered projects in the UK construction industry to procure the most suited contractor(s) to conduct the works. Such work may have equal relevance for other developed nations globally. This research seeks to teach clients and their representatives that “lowest price” does not mean “best value”, by presenting a case study of a successfully negotiated tender undertaken by a small-to-medium enterprise (SME) contractor; SME studies are relatively scant in academic literature. By applying the “lessons learnt” principle, this study seeks to improve future practice through the development of a novel alternative procurement option (i.e., negotiation). A mixed philosophical stance combining interpretivism and pragmatism was used—interpretivism to critically review literature in order to form the basis of inductive research to discuss negotiation as a viable procurement route, and pragmatism to analyse perceptions of tendering and procurement. The methods used follow a three-stage waterfall process including: (1) literature review and pilot study; (2) quantitative analysis of case study data; and (3) qualitative data collection via a focus group. Our research underscores the need to advise clients and their representatives of the importance of understanding the scope of works allowed within a tender submission before discounting it based solely on price. In addition, we highlight the failings of competitive tendering, which results in increased costs and project duration once the works commence on site. These findings provide new contemporary insight into procurement and tendering in the construction industry, with emphasis on SME contractors, existing relationships, and open-book negotiation. This research illustrates the adverse effects of early cost estimates produced without first securing a true understanding of project buildability and programming. Our work concludes with a novel insight into an alternative procurement option that involves early SME contractor involvement in an open-book environment, without the need for a third-party cost control.

Agricultural Multifunctionality and Care Farming: Insight from the UK

2015 ◽  
Vol 4 (1) ◽  
pp. 74-86
Author(s):  
Paul Custance ◽  
Keith Walley ◽  
Gaynor Tate ◽  
Goksel Armagan
Keyword(s):  
Learning Material ◽  
Multifunctional Agriculture ◽  
Economic Support ◽  
International Audience ◽  
The Uk ◽  
Generic Points ◽  
Care Farming ◽  
Compare And Contrast ◽  
Insight Into

The purpose of the article is to provide insight into care farming and the role that it may play in agriltural multifunctionality. The paper outlines three case studies of care farming in the UK to compare and contrast the roles that such organizations may play in multifunctional agriculture. Although the work has the obvious limitation of being based on case-study care farms that are based in the UK, the findings are sufficiently generic to serve as valuable learning material for those interested in the subject and located anywhere in the world. The main finding from this study is that care farming can take many different forms but still contribute to agricultural multifunctionality. The study also confirms the important roles that economic support and favourable legislation play in successful care farming. The paper concludes that care farming is a legitimate form of agricultural multifunctionality but reminds those interested in setting up or promoting care farms of the need for a supportive economic and legislative environment. The paper provides contemporary insight into the concept of care farming as a form of agricultural multifunctionality. A number of generic points are made that should be of value to an international audience of academics researching in this area as well as students studying care farming and agricultural multifunctionality, farmers considering diversifying into care farming and politicians working to create a political and economic environment that may support care farms.

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