bluuebunny/crossref_metadata_2025 huggingface dataset:
Injúria Renal Aguda: epidemiologia, fisiopatologia e abordagens terapêuticas
Authors: Guimarães Pedro Henrique Barbosa , Couto Bárbara Belloni Perez , Rodrigues Flávia Alves Jeangregório , Branco Gabrielle Gontijo Guimarães , Ohana Giovanna Gontijo Alves de Sousa , Magalhães Isabella de Moura , Montanha Isabella Souza , Medeiros Karoline Lopes Lelis de , Torquato Lorena Brito , Magalhães Luísa de Aguiar , Trillo Maria Luisa Nicolichi , Silva Milena Campos , Rosenthal Sophia Turci , Sena Thiago Lopes , Rodrigues Túlio Alves Jeangregório
Published: August 2024

A injúria renal aguda (IRA) é uma condição clínica de alta relevância, caracterizada por uma rápida deterioração da função renal, que pode levar a complicações graves e impactar significativamente a saúde pública. Este artigo fornece uma visão abrangente sobre a IRA, abordando suas definições, a importância clínica, e a evolução do conhecimento sobre a condição. A IRA pode ser classificada em três categorias principais: pré-renal, renal e pós-renal, cada uma com mecanismos patofisiológicos distintos. O estudo detalha a epidemiologia da IRA, destacando sua prevalência global e regional, fatores de risco populacionais e os grupos etários mais afetados. Além disso, explora a fisiopatologia da IRA, incluindo os mecanismos subjacentes, o papel da inflamação e do estresse oxidativo, e as alterações estruturais e funcionais nos rins. A etiologia e os fatores de risco são discutidos, abordando as causas comuns, fatores predisponentes e exposições a toxinas. A importância do diagnóstico precoce e os métodos diagnósticos são analisados, assim como as intervenções terapêuticas, desde o manejo inicial até a terapia de substituição renal. O artigo também examina as estratégias de prevenção e os desfechos prognósticos, com foco nas possíveis complicações e na recuperação funcional a longo prazo. Por fim, são apresentadas as perspectivas futuras e áreas promissoras de pesquisa, incluindo novos biomarcadores, personalização do tratamento e avanços tecnológicos. Este artigo visa proporcionar uma compreensão integral da IRA, enfatizando a importância do diagnóstico precoce e do manejo adequado para melhorar os resultados dos pacientes e minimizar o impacto da condição.
ANALISIS BIBLIOMETRIK: EMPLOYEE ADAPTATION
Authors: Lilik Faiqotul Himmah  , Siti Mujanah  , Achmad Yanu Alif Fianto
Published: August 2024

Penelitian mengenai employee adaptation telah menjadi semakin penting seiring dengan perubahan cepat dalam teknologi, dinamika pasar, dan globalisasi yang memaksa organisasi untuk bertransformasi. Employee adaptation mencakup fleksibilitas dalam tugas, kemampuan belajar, keterampilan interpersonal, dan ketahanan psikologis. Penelitian ini bertujuan untuk melakukan analisis bibliometrik terhadap literatur yang membahas employee adaptation selama sepuluh tahun terakhir (2014-2024) dengan menggunakan teknik bibliometrik. Metode analisis bibliometrik diterapkan dengan mengumpulkan 500 jurnal terkait dari Google Scholar menggunakan perangkat lunak Publish or Perish (PoP). Data dianalisis menggunakan Microsoft Excel dan visualisasi jaringan menggunakan software VOS Viewer. Hasil penelitian menunjukkan bahwa terdapat peningkatan publikasi terkait adaptasi karyawan, dengan topik-topik utama seperti dukungan organisasi, pelatihan, dan pengembangan karir. Analisis juga mengidentifikasi kolaborasi antar penulis dari berbagai institusi dan negara. Visualisasi data mengungkapkan beberapa klaster utama dalam penelitian adaptasi karyawan, serta tren publikasi dari tahun ke tahun. Hasil dari network visualization menunjukkan variabel yang saling berkaitan, sementara overlay visualization mengidentifikasi tahun puncak publikasi. Density visualization menunjukkan area penelitian yang sudah jenuh dan yang masih membutuhkan eksplorasi lebih lanjut. Kesimpulannya, penelitian employee adaptation masih diminati dengan tren publikasi yang bervariasi setiap tahunnya. Beberapa variabel seperti job satisfaction dan transformational leadership menunjukkan peluang untuk penelitian lebih lanjut.
PENGARUH INDEPENDENSI, PENGALAMAN DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT
Authors: Bambang Soedaryono  , Bayu Nur Fauzi
Published: August 2024

Bisnis harus lebih mahir dalam menyajikan laporan keuangan mereka di era yang semakin transparan ini. Penyajian laporan bisnis dilakukan agar laporan tersebut dianggap positif oleh para pemangku kepentingan dalam pengambilan keputusan yang memenuhi peraturan akuntansi yang berlaku. Kualitas audit sebagai seluruh proses ketika auditor mengetahui kesalahan dalam audit dokumen klien dan mengungkapkannya dalam neraca. Penelitian ini menerapkan metode survei seperti kuisioner. Kuesioner merupakan kumpulan pertanyaan tentang suatu subjek penelitian untuk diisi oleh respoden, secara perorangan dan berkelompok, guna mengumpulkan keterangan tentang masalah yang diteliti. Dengan menggunakan pernyataan-pernyataan dalam kuesioner penelitian, data primer dikumpulkan untuk menjawab pertanyaan peneliti. Metode ini membutuhkan hubungan atau korelasi antara responden dan peneliti. Berdasarkan hasil analisis dalam penelitian ini diperoleh bahwa independensi Tidak berpengaruh terhadap kualitas sedangkan pengalaman dan objektivitas berpengaruh positif terhadap kualitas audit.
ENERGY & ENVIRONMENTAL POLICY TRENDS OUR PLANET IN 2040: COMPARING WORLD ENERGY OUTLOOKS
Authors: Fellows G. Kent , Goodday Victoria , Ladha Rabia , Winter Jennifer
Published: August 2024

Comparing the predictions of the latest world energy reports gives insights into the world’s progress towards limiting greenhouse gas emissions and meeting the goals of the Paris Agreement. It gives an indication of just how close — or far — we might be from keeping global temperature increases below 2°C by 2100.
Comprehensive Dental Care in Canada: The Choice Between Denticaid and Denticare
Authors: Lange Thomas
Published: August 2024

A healthy mouth is an essential ingredient for overall good health, but a Canadian’s access to comprehensive dental care is dependent on their ability to attain private insurance. This paper seeks to estimate the gross and net total cost of two policy options for introducing comprehensive dental care into Canadian Medicare. Using a micro-costing approach for estimating the annual clinical costs, and an average-costing approach for annual administrative expenses, this paper estimated the total cost of universal first dollar dental coverage (denticare) and public dental insurance for children and uninsured adults in Canada (denticade). If the denticare option was implemented in the year 2019, the gross total public-sector cost would to be roughly $15.68 billion. This would replace the current $1.02 billion spent on existing public health dentistry programs and $6.27 billion spend on public employee’s dental plans. The total cost could be further offset by the inclusion of income-tiered premiums set at a maximum rate below private insurance provider prices. The net total cost of denticare would then be an aggregate decrease in public spending by $127.08 million. If the denticade option was implemented in the year 2019, the gross total public-sector cost would to be roughly $8.43 billion. This would replace the current $1.02 billion spent on existing public health dentistry programs but would not replace spending on public employee’s dental plans. The total cost could be further offset by the inclusion of income-tiered premiums and copayments. The net total cost of denticade would an aggregate increase in public spending by $1.41 billion. The results of this  costing analysis demonstrate that by pursuing the universal first-dollar coverage option, Canadians taxpayers could see a reduction in tax-based spending and a considerable decrease in dental premiums changed than if the denticade approach was pursued.
Social Policy Trends: Income Inequality and Low Birth Weights, 1979-2017
Authors: Kneebone Ronald
Published: August 2024

Income inequality has been associated with many negative social outcomes. Low birth weights and the negative health and social outcomes that often follow is another.
Energy & Environmental Policy Trends: The Hidden Costs of a Single-Use Plastics Ban
Authors: Goodday Victoria , Winter Jennifer , Schumacher Nicholas
Published: August 2024

On October 7, the Government of Canada announced the details of its proposed plan to achieve zero plastic waste by 2030, including a ban on six single-use plastics items. Is a ban the best approach? What does the evidence suggest?
Fiscal Policy Trends: Analyzing Changes to Alberta's Child Care Subsidy
Authors: Buschmann Rob , Fischer-Summers Jennifer , Petit Gillian , Cameron Anna , Tedds Lindsay
Published: August 2024

Following a federal transfer of $45 million this summer, the Alberta government increased the amount of its Child Care Subsidy for the first time since 2008. As a result, most qualifying families will now receive a larger subsidy. However, closer analysis indicates that there are still changes that could be made to provide a better, more equitable system.
Canadian Agri-Food Export Opportunities in a Covid-19 World
Authors: Yeung May , Kerr William
Published: August 2024

As with the wider Canadian economy, the Covid-19 pandemic has represented an unprecedented shock to agri-food supply chains. Given the importance of Canadian agri-food exports, it is vital that supply chains rebound from the shock and disruptions are minimal. If this occurs, they should be able to respond to opportunities created by the supply chains of international competitors having to deal with Covid-19 in export markets. The demand for food is expected to increase in step with the forecast rise in global population to over 9 billion by 2050. In the next decade alone, total food use for cereals is forecast to grow by 1.2 per cent annually for cereals, 1.7 per cent for animal products and 1.9 per cent for pulses/roots and tubers. Agricultural production to be used as food, feed and in industrial applications will increase by 15 per cent in the next decade (OECD/FAO 2019). Canadian agri-food supply chains are well positioned to meet these future needs so long as they can maintain their resiliency.
While the Covid-19 pandemic has not yet run its full course, it is already clear that Canadian agri-food supply chains, both those involved in provisioning the domestic market and those serving export destinations, have proved to be resilient in the face of the pandemic’s shocks and are rapidly returning to the high levels of efficiency they possessed prior to Covid-19. In the domestic market, while there were short run disruptions for some products, there were always sufficient substitutes on the shelves such that there was no threat to food security. As incomes fell, there have been increased calls on foodbanks but these are problems with the wherewithal to purchase, not food availability. Domestic supply chains proved themselves to be robust in dealing with major shocks including the shift to food consumed at home.
The international supply chains for agri-food products also proved very resilient and are now well positioned to take advantage of opportunities. Some other countries’ supply chains have not proved as resilient or have suffered from government policy interventions. A number of Canada’s major competitors have imposed export bans, creating market opportunities that Canada could fill. Other competitors have been slower to deal with illness in their workforces. In some importing markets, their domestic supply chains are struggling, creating opportunities for imports from Canada. Due to projected global population growth, the increasing international market for major Canadian agricultural products such as wheat, beef and pork, and canola, are lucrative targets for Canada’s economic recovery and growth. Canada’s future success, however, depends on its agri-food supply chains not being encumbered by reactive regulations that reduce their efficiency, and by supportive policies that ensure producers in the supply chain weather the short-term pain from the Covid-19 crisis.
Allocating taxable income for provincial corporate income taxation in Canada, 2015-2017: practice and analysis
Authors: Smart Michael , Vaillancourt Francois
Published: August 2024

Canada is one of the few countries in the world where an intra-country formula allocation (FA) mechanism plays an important role in the taxation of corporate income by sub national governments, that is provinces. This paper presents and analyses information prepared for its authors by CRA on the allocation of taxable income between provinces for three years: 2015, 2016 and 2017. Profits allocated using the FA approach account for about one third of taxable income. The Income tax regulations contain one general formula and nine sector specific formulas, the general one is used to allocate more than 85% of revenues between provinces. The second most important one pertains to the banking sector.
The formulae used by the CRA date back mainly to 1947 and have applied to all provinces since 1960.They have not been the object of much analysis. In particular the use of a two factor formula with weights of 50% for each of payroll and revenues has not been much discussed. The paper thus presents both the existing distribution of taxable revenues between provinces and simulates what it would be if one of alternative formulas either used in the United States or under examination in Europe was used. The three factor formula would change the distribution of taxable income significantly between provinces
A New Approach to Improving Small Business Tax Competitiveness
Authors: Mintz Jack
Published: August 2024

Governments, including Canada’s, offer tax benefits to small businesses, such as lower rates, in the belief that these benefits encourage growth, but these attempts can easily have the opposite effect. Small businesses that face steep “tax walls,” meaning a sudden and sharp increase in tax rates once they grow past a certain size, are discouraged to grow rather than incur significantly greater tax expenses.
Canada’s tax wall is steeper than that of any other G7 country or Australia. With a tax wall representing a 27-point increase in taxes after the small- business threshold is reached, it is far higher than even the second-highest walls of 18 points in Germany and the U.S., and drastically higher than the least steep wall, of three points, in Japan.
The result is that Canada encourages investors to keep companies small and less efficient. Growing companies will choose to break up into smaller, more inefficient units, before they get too big, or they may simply look to sell out to foreign buyers after reaching a certain size. This hurts Canada’s economic growth, economic efficiency and productivity, and it depresses Canadian workers’ wages.
Further, once considering both corporate and personal income taxes, Canadian small business are taxed more highly on their investments compared to S-corporations in the United States once they grow beyond $13 million in asset size (based on specific assumptions used for modelling). The higher tax in Canada encourages small business owners to migrate or sell out to US companies.

The steepness of Canada’s tax wall is affected by the jump in corporate tax rates once a business grows larger, but it is most affected by the sharp increase in the personal income taxes paid by the owners of that business. If innovators and inventors are successful in growing a business in Canada, they will face one of the highest personal income tax rates in the world, beginning at a relatively low level of income. The system therefore encourages them to take their business elsewhere.
With a few reforms, the government could ensure the small-business tax system actually promotes small-business growth, as intended. Among them are a flat tax on corporate profits for all businesses, regardless of size, but with an annual 100-per-cent write off on capital expenditures. In addition, income averaging for small businesses would put owners, who will have lean earning years and fat earning years, on a more equal footing with salaried taxpayers. Targeted small-business dividend taxes, for owners with a large interest in an active business, and a capital-gains exemption for purchasers of initial public offerings in qualifying small corporations would also help reorient Canada’s small-business tax system towards its goal of helping businesses grow. After all, there seems little point in Canada having a small-business tax regime at all, if its effect in reality is to discourage business growth.
Carbon Credit Systems in Alberta Agriculture
Authors: Van Wyngaarden Sarah
Published: August 2024

The Pan-Canadian Framework was implemented in 2016 to help meet emission reduction targets set out by the Paris Agreement. Carbon pricing is at the foundation of this framework, where Alberta has used a carbon-credit market to reduceemissions from large-scale emitters. Agricultural producers voluntarily participate in these markets through agricultural carbon offset protocols; regulated emitters can purchase agricultural carbon credits to meet their emission reduction requirements. The main goal of these agricultural protocols is to reduce on-farm emissions through the adoption of best management practices (BMPs), alongside providing producers with the potential benefit of earning additional revenue by selling carbon credits on the market. While producers have participated in the market for quite some time, the impact of the market on Alberta agricultural producers is unknown. The main objective of this paper is to understand this impact by analyzing two considerations: 1) emission reductions (or removals) from agricultural protocols; and 2) economic benefits to producers from participating in the carbon offset market. After a case study ofcurrent agricultural carbon offset protocols, the results suggest producers are mainly participating for the economic benefits stemming from the adoption of BMPs, rather than the potential revenue from selling carbon credits on the market. Results also show protocols have high emission reduction potential, but this analysis was limited due to a lack of publicly available data. The most significant observation is that the majority of protocol emission reductions come from one protocol, the Conservation Cropping Protocol. The remaining agricultural protocols have seen minimal uptakein participation, specifically from livestock producers, which is concerning given the retirement of the Conservation Cropping Protocol on December 31, 2021. The main consideration will be addressing current protocol shortcomings to ensure producers are willing and able to participate in the market.
Income Support, Inflation, and Homelessness
Authors: Kneebone Ronald , Wilkins Margarita
Published: August 2024

In this note, we provide measures of the effects of high rates of inflation in food pricesand the costs of housing on Canadian households reliant on government-provided income assistance. Inflation puts these households at risk because little of their income is indexed to inflation. That which is indexed to inflation varies by province and by family composition. In most provinces, protection from inflation depends on periodic ad hoc adjustments to income support payments, adjustments that are sometimes separated by many years.A notable exception is Quebec, where nearly full indexation ensures recipients of income support are protected from inflation. In other provinces, the general lack of full indexation means that during periods of inflation, Canadians reliant on social assistance are subjectto two types of risk, one economic and one political. The economic risk is due to the fact inflation threatens to cause them to endure a catastrophic fall in what is already a low standard of living. The political risk arises because in most provinces, whether inflation results in a fall in living standards is entirely dependent upon whether politicians choose to provide periodic, unscheduled increases in social assistance incomes, euphemistically referred to as income “enrichments.” With a single stroke of a legislative pen the political risk can be eliminated and the economic risk minimized. The high rates of inflation currently being experienced add urgency to this consideration. We show that deteriorating health, increased reliance on food banks and rising rates of homelessness are just some of the inevitable consequences of delay.
Canada’s Foreign Direct Investment Challenge: Reducing Barriers and Ensuring a Level Playing Field in the Face of Sovereign Wealth Funds and State-Owned Enterprises
Authors: Krzepkowski Matt , Mintz Jack M.
Published: August 2024

Recent takeovers – and attempted takeovers – of strategic resource companies have renewed concerns that some of Canada’s prized corporate players are falling into foreign hands. However, data shows that Canada has not been a significant attractor of multinational investment, lagging behind a number of developed and developing nations. Indeed, since the mid-1990s, Canada has been a net exporter of capital in world markets, as foreign direct investment by Canadian companies far outpaced the inflow of foreign capital. Rather than being hollowed out, we are hollowing out other countries. As a general policy, Canada should reduce barriers to foreign direct investment and welcome our growing role in international markets. As many studies have shown, foreign direct investment brings significant net benefits to the Canadian economy, including knowledge transfers, new management, better wages and productivity. Only in limited circumstances, such as in the case of protecting Canada’s national security, should Canada block foreign takeovers of Canadian companies. In the interest of neutrality and minimizing economic distortions, takeovers of Canadian companies by foreign sovereign wealth funds or state-owned enterprises should be reviewed on a case-by-case basis. When state-owned enterprises have similar commercial objectives and operate on a level-playing field without financial support by state owners, they could also provide net benefits to the Canadian economy. One important area that requires further consideration is with respect to the tax-exempt status of sovereign wealth funds and state-owned companies. Canadian tax treaties should be reviewed to ensure that Canadian withholding taxes maintain an even playing field among private and state-owned businesses operating in Canada.
Canada’s World Can Get A Lot Bigger: The Group of 20, Global Governance and Security
Authors: Heinbecker Paul
Published: August 2024

This paper examines the Group of 20 (the G-20)* in the context of international relations, especially the G-20’s impact on global governance and international security, and the G-20’s significance for Canada and the conduct of Canadian foreign policy. It will show that the G-20 embodies the changing way the world interacts and it will argue that the group works and is needed, but that it can work better and become a more important and more effective element of global management. At the same time, the G-20 will not itself be sufficient to govern the world and should not be judged harshly as a consequence. The group can complement but not replace existing international organizations, especially the United Nations, although it can provide impetus to their work and utilize their capacity, becoming, if G-20 members are sufficiently sagacious, a key steering group of the network of organizations, institutions, associations and treaties by which states govern relations amongst themselves. The paper will also argue that if, as is likely, the G-20 endures, it will change the context in which Canada pursues its foreign policy and change, as well, how that policy is conducted, making the institution of prime minister even more paramount in the pursuit of Canadian interests abroad and the protection of Canadian values than it has yet become. More than ever, the prime minister will be the face and voice, indeed the personification, of the government of Canada on the international stage.
Plucking the Golden Goose: Higher Royalty Rates on the Oil Sands Generate Significant Increases in Government Revenue
Authors: McKenzie Kenneth J.
Published: August 2024

The Alberta government’s 2009 New Royalty Framework elicited resistance on the part of the energy industry, leading to subsequent reductions in the royalties imposed on natural gas and conventional oil. However, the oil sands sector, subject to different terms, quickly accepted the new arrangement with little complaint, recognizing it as win-win situation for industry and the government. Under the framework, Alberta recoups much more money in royalties — about $1 billion over the two year period of 2009 and 2010 — without impinging significantly on investment in the oil sands. This brief paper demonstrates that by spreading the financial risks and benefits to everyone involved, the new framework proves it’s possible to generate increased revenue without frightening off future investment. The same model could conceivably be applied to the conventional oil and natural gas sectors.
Labour Shortages in Saskatchewan
Authors: Emery J.C. Herbert
Published: August 2024

The predictions in the media and from think tanks sound altogether alarming: Saskatchewan, with its booming economy, could be facing a worker shortage so severe that it could drastically hobble the province’s ultimate economic potential. While the world craves only more of Saskatchewan’s abundant natural resources, the province won’t possibly be able to keep up, due to a scarcity of workers that could be as significant as one-fifth of the labour supply by 2020. The Saskatchewan government has rushed to analyze the predicament, issuing reports that urgently seek solutions. But it hasn’t really developed any solutions. In fact, it hasn’t done much about the supposedly looming crisis at all. And that, actually, might just be all it can — and should — do. In truth, Saskatchewan can’t be sure it will be facing a serious shortage, or any shortage, at all. And any attempt by the provincial government to substantially intervene in the labour market could cause more problems for employers and the economy, than it addresses. Saskatchewan’s labour market has already shown a remarkable ability to adjust, on its own, to the commodities boom, and what employers today call a shortage, could well just be everyone getting used to a much tighter, but still very functional, labour market. The province’s lack of action did mean it missed a once-in-a-lifetime opportunity to redirect a huge cohort of Gen-Y students into training for trades that are in high demand (that cohort is already in its mid-20s and finished, or finishing, its career training). That was a mistake. But one big thing the Saskatchewan government can still do to help employers — and workers — is to stop making the strains on labour worse by launching imminent public infrastructure projects that compete with the private sector for labour. Instead, the province should plan those for when the boom slows down and workers need the jobs. It should also abandon any ideas of ramping up the import of temporary foreign workers to fill short-term job vacancies: those workers have a way of dampening wage signals that would draw more permanent, and therefore desirable, workers to the province. What few things the province could be actively doing, it should do anyway. It should help retrain workers with skills in low-demand for jobs in higher demand. It should recruit migrants from other provinces and overseas to settle in Saskatchewan. It should carefully review its post-secondary education system to minimize drop-out rates from apprenticeship programs and to ensure it is training people to match the economy’s demands. And it should be finding ways to mobilize large portions of the population that could be working, yet aren’t, including underemployed males and Aboriginals, but also the elderly and disabled. If there is, indeed, a shortage somewhere in Saskatchewan’s future, having those people working can only help. But even if there is never a shortage, having large pools of potential labour sitting idle is something that will truly limit Saskatchewan’s economic potential.
Government-Owned Enterprises in Canada
Authors: Crisan Daria , McKenzie Kenneth J.
Published: August 2024

Until now, assessments of the scope of enterprises in Canada that are owned by government have placed Canada roughly in the middle of OECD member countries in terms of how much direct control governments have over businesses in our economy. But that’s because all of those assessments have relied almost strictly on counting federal Crown corporations. For the first time, this study takes into account businesses owned by lower levels of governments. And once they are accounted for, it becomes clear that the size of Canada’s state-owned enterprise (SOE) sector is dramatically bigger than previously thought. In fact, the provincial Crown sector alone is significantly larger than the entire federal sector, whether we measure by assets, employees or contribution to national GDP. Add the assets of provincial Crown corporations to the federal ones and the combined sector turns out to be nearly two and a half times larger than the federal sector alone. Measured by contribution to GDP, the provincial sector and federal sector together account for nearly five times as much as the federal sector on its own. But even this seriously understates the true scope of government-owned enterprise in Canada, since it does not account for what are certainly hundreds more municipally owned corporations. Getting a handle on the actual size of the undoubtedly substantial municipalSOE sector, however, has proven to be difficult, due to the dispersion of records and the differences in how government-affiliated businesses are structured and defined from city to city (and even within the same city). But one thing is certain: Canadian governments own a sizeably larger share of the national economy than past studies have suggested. The share of the economy that is controlled by government is something Canadians need to have a much clearer idea about: In the past, Canadian governments have privatized many of the most visible state-owned businesses, from Air Canada and Petro-Canada at the federal level, to Manitoba Telephone Systems and Nova Scotia Power Corp. at the provincial level. With a better understanding of the size, and structure, of the government-owned enterprise sector, Canadians may wonder if there is still much more room for privatization. It is possible that may not be the case. But until Canadians have clear information about the government’s ownership stake in the economy, informed decisions about the further privatization of Crown corporations are not possible.
Not So Fast: How Slower Utilities Regulation Can Reduce Prices and Increase Profits
Authors: Fellows G. Kent
Published: August 2024

Energy consumers are facing cost pressures from multiple directions. Wholesale natural gas prices have been climbing substantially from their record lows. Oil prices have only recently cooled slightly after reaching nearly $100 a barrel (WTI) earlier this year. That makes it that much more important to minimize costs to wholesale consumers of energy, and ultimately, retail buyers, wherever possible. There is little room in the energy network for unnecessary costs. But in a regulated system, profits for utilities must remain healthy, too, if we expect them to stay active in the market. But the way that government agencies regulate oil and gas pipelines in Canada, and elsewhere, appears to be increasing costs beyond where they need to be in order to fairly serve both utilities and customers. By relying on traditional rate-of-return regulation models — which calculate price-rates based on the regulated firm’s cost of capital (that is, how much it costs the company to finance its operations) — regulators, including the National Energy Board and the Alberta Utilities Commission, reward firms for over-investing in their operations, rather than reducing costs. Utilities are motivated to prolong the period in which they can earn a return on their capital, since it is one of the few opportunities they have to increase profits under the widely used rateof-return regulatory model. That results in utilities keeping assets on the books — and paying for them — longer than they might otherwise need to be. The end result is a distortion of the decisions made by regulated firms and higher prices for consumers than might occur under a different regulatory model. Regulators that take a more passive role in setting the rate of return for their client industries, however, are likely to see their idleness pay off. Firms with a freer hand to do so will seek to accelerate the depreciation of capital assets, reducing costs more quickly. The result may see end-consumers pay more in the short term, but substantially less over the long term.
A Primer on Recent Canadian Defence Budgeting Trends and Implications
Authors: Perry David
Published: August 2024

Faced with a dangerous world, the federal government has made recapitalizing and updating Canada’s armed forces a priority. Unfortunately, fiscal pressures obliged the government to deviate from its Canada First Defence Strategy, cutting staff and delaying military hardware acquisitions. However, the introduction this year of the Defence Procurement Strategy should allow Ottawa to use improved approaches to buy equipment that would otherwise have been purchased already under the DND’s opaque capital expenditure system. At present, DND capital funds are mostly subject to accrual accounting. Capital costs are charged against the defence budget as annual amortization expenses over equipment lifecycles. While this enables multiple capital projects to go ahead simultaneously, not all of the money covering capital costs is treated this way. Traditional A-Base Vote 5 expenses are still charged to the budget the year the expenditure is made — and the DND consistently underspends the Vote 5 funds available by as much as 28 percent. Since 2007/8, an estimated $6.42 billion wasn’t used as intended. While some of this can be carried forward, there are limits. Leftover funds exceeding them are returned to the Treasury and are thereby lost. It’s up to the DND to make up losses out of future funding. Just as bad, the accrual method doesn’t fully account for inflation, so when schedules slip, project purchasing power diminishes by hundreds of millions of dollars. Ambitious initiatives like the Joint Support Ship and (likely) the Canadian Surface Combatant end up taking hits to reflect harsh budgetary realities; the capabilities of Canada’s soldiers suffer. This policy brief draws on research and confidential interviews to highlight the pressing need for reform in Canadian defence procurement.
No Statecraft, Questionable Jurisprudence: How the Supreme Court Tried to Kill Senate Reform
Authors: Morton F.L. Ted
Published: August 2024

In the Senate Reform Reference of 2014, the Supreme Court of Canada declared the Harper government’s proposed reforms to the Canadian Senate unconstitutional. The court ruled that the Federal Government could not legislate non-binding, consultative elections for selecting senators, nor legislate term limits for senators without the consent of at least seven of the 10 provinces. It also ruled that abolishing the Senate would require the unanimous consent of all 10 provinces. The court’s ruling is widely understood to have put an end to the Senate reform movement of the past three decades and to have constitutionally entrenched the Senate status quo. My analysis criticizes the court for failing to play a constructive role in facilitating the political reform of an institution that has ceased to serve any useful political purpose (other than patronage) and for unnecessarily condemning Canadians to endure this dysfunctional second chamber for at least another generation. In earlier analogous cases of political deadlock and constitutional ambiguity— the Patriation Reference of 1981 and the Quebec Secession Reference of 1997—the court exercised “bold statecraft [if] questionable jurisprudence” to craft compromise rulings that facilitated subsequent resolutions by elected governments. But not in this case. The court could have easily reached a more constructive conclusion following its own “living tree” approach to constitutional interpretation. The court ignored its own “foundational constitutional principles” of democracy and federalism—values that would be enhanced by provincial Senate elections. Indeed, the court has now given greater constitutional support for secession referendums in Quebec than it has for democratically elected senators. I suggest that there is still an exit strategy for the Harper government out of this judicially created dead end: simply turn the appointment of future senators over to provincial premiers, and let the dynamics of partisan provincial politics push the future selection of senators toward democratic elections.
The Case of Canadian Bulk Water Exports
Authors: Larson Rhett
Published: August 2024

Canada has twenty per cent of the planet’s total fresh water supply. Canada’s water wealth raises the possibility of shipping water in bulk, through tankers or pipelines, to regions suffering from drought. On the one hand, bulk water exports could be an economic boon for Canada and a possible solution to the rising concerns over global water security. On the other hand, bulk water exports could deplete Canada’s water supplies and thereby impact the environment, while creating unsustainable water dependences in its trade partners who may be better served by conserving water, rather than importing water. Canada can engage in sustainable and responsible bulk water exports if it implements necessary legal and regulatory reforms. First, Canada’s treaties should characterize bulk water exports as a “good” for purposes of international trade and investment law. This will allow water pricing and international law to more effectively encourage sustainable management. Second, Canada can formalize already-existing bulk water export relationships through treaties that encourage localized transboundary cooperation. Third, Canada should include water embedded in its agricultural and energy imports and exports to more accurately account for possible water trade deficits.
Symposium on the Trans-Pacific Partnership and Beyond: Advancing Canadian Trade and Investment in Asia
Authors: Mank Randolph
Published: August 2024

On June 18, 2015 the University of Calgary’s School of Public Policy hosted the symposium The Trans-Pacific Partnership and Beyond: Advancing Canadian Trade and Investment in Asia, at the Canadian War Museum. The School was honoured to have Dr. Randolph Mank present the keynote address at this event who brings over thirty years of public and private sector experience in Asia to his analysis of Canadian relations in Asia. A three-time Canadian Ambassador in the Asian region, having served in Indonesia, Malaysia and Pakistan, Mank also held the position of Senior Advisor and Vice President Asia for Blackberry and currently lives in Singapore. Presenting a policy prescription for Canadian-Asian relations over the next five years or so, Mank shares a personal “Top 10” list of specific things Canada should do to advance national and business interests in Asia. Although expanding trade linkages in the region is obviously crucial for Canada, Mank’s recommendations are positioned within the broader framework of strengthening our diplomatic platform and development assistance in the region. Mank concludes that if Canada does not increase its engagement and investment in Asia, we won’t be an influential player in the evolving and highly integrated new world order. One might agree with every recommendation, or once might quibble with the government-centered focus of his prescriptions; most certainly, some Canadian firms have been successful in Asia and we could learn from their experiences. That said, Dr. Mank speaks from authority and we are pleased to publish his speech as a valuable contribution to a more informed and public debate on Canada’s future role in Asia.
Canada, The Law of the Sea Treaty and International Payments: Where Will The Money Come From?
Authors: Spicer Wylie
Published: August 2024

Canada is a party to the United Nations Convention on the Law of the Sea, having ratified it in 2003. This Convention requires parties to it to make payments in respect of oil production on their continental shelves beyond 200 miles, to an international organization which is then tasked with distributing such payments to selected States parties to the Convention, taking into account the interests of the least-developed countries.* Canada has a number of offshore licenses in the area of the continental shelf to which these payments will apply. The amount of the payments is based on the total production at the site. After 12 years of production, the Convention stipulates that the amount of the payment is seven percent of production, and remains at that percentage for the rest of the producing life at the site. It is anticipated that Canada may be the first state to be required to make these payments. The annual cost to Canada of this obligation will be in the millions of dollars. At present Canada has no framework in place to source these funds. There is a well-developed royalty regime in the offshore, but it does not contemplate this substantial requirement. This paper discusses how this requirement developed in international law, the role of Canada in its development, and how it has come to be that there is no contemplation of this requirement in the current framework of Canadian law. The paper also discusses potential solutions.
A Primer on Alberta’s Oil sands Royalties
Authors: Dobson Sarah
Published: August 2024

Fulfilling its campaign promise, the new NDP government announced a review of Alberta’s royalty framework in June 2015. The province receives royalty revenue from three main sources – natural gas, crude oil, and oil sands. Since the 2009-10 fiscal year the largest contributor to Alberta’s royalty revenues has been the oil sands. If you want a sense of how important oil sands royalties have been for Alberta’s finances, consider this: In the 2014–15 fiscal year, the government collected just over $5 billion from oil sands royalties. These royalties covered over 10 per cent of the province’s operational expenses of $48.6 billion in the same fiscal year. Over the last six fiscal years the oil sands have contributed an average of 10 per cent of revenues to provincial coffers. This makes oil sands royalties the fourth largest contributor behind personal income taxes (23 per cent), federal transfers (13 per cent) and corporate income taxes (11 per cent). But how many Albertans really understand how the royalty system works? What do we mean when we say “royalty”? How does the Alberta Government calculate royalties on oil sands producers? If the system is going to change, it’s important that Albertans understand how the current system works. That is what this paper is designed to do. For Albertans to properly judge the impact of new policy, they need a solid understanding of the current policy environment. We all know that oil prices have dropped and oil sands producers are losing profitability. As such, changes to the royalty system could have a deep and profound impact on the sector. Here are some of the issues this primer will study: • Pre-payout projects vs. post-payout projects, in other words, the classification of projects for royalty purposes based on whether the cumulative costs of a project exceed its cumulative revenues • Monthly payment of royalties vs. annual payment • Understanding the unit price of bitumen and how that price is applied • Gross vs. net revenues and the application of royalties • How the price of oil and the exchange rate between Canadian and U.S. dollars impact royalties • The historical and forecast contribution of oil sands royalties to Alberta’s finances Needless to say, a primer like this should be required reading for policymakers. It should also be required reading, however, for any Albertan who cares about the long-term benefit of the oil sands to Alberta’s revenue, and our financial future as a province.
An Examination of the Most Recent Developments in Electronics for Communication Engineers
Authors:   Department of Science and Humanities, J.N.N Institute of Engineering (Autonomous), Chennai-Periyapalayam Highway, Chennai, Tamil Nadu., Thangaraj Dr. Muthu
Published: August 2024

A pillar of the contemporary technology landscape, Electronics and Communication Engineering propels advances in a wide range of industries, including consumer electronics, computing, and telecommunications. This essay examines the various requirements, uses, and developments in the field of early childhood education. It starts with a review of the basic needs and new demands in research and industry, emphasizing the need for creative solutions to handle the expanding scale and complexity of electronic systems. After that, the conversation explores the modern uses of ECE, which include signal processing, networking, embedded technologies, wireless communication systems, and more. The focus is on how these applications are transforming a number of industries, including entertainment, transportation, and healthcare. Here, the study examines current research trends and technology developments that are influencing the future.
PREDICTIVE MODELLING OF MENSTRUAL CYCLE LENGTH USING MACHINE LEARNING AND TIME-SERIES ANALYSIS
Authors:   SRM Institute of Science and Technology, Rachakonda Shriya Aishani , Pudipedi Srinidhi , Angel T.S. Shiny
Published: August 2024

The fundamental goal of this research is to create a machine learning predictive model that can forecast the length and timing of menstrual cycles. Using technical breakthroughs, this initiative addresses the intricacies of menstrual cycles, such as hormonal swings and individual variances, in order to improve ovulation and menstrual forecast accuracy. The application of computational intelligence techniques such as deep learning and machine learning shows promise in reproductive health, prediction, decision support systems, and illness diagnostics. Menstrual cycles vary substantially throughout a woman's life, generally getting longer or lighter with age and culminating in menopause, which commonly occurs in the late 50s. This study examines the efficacy of algorithms such as Linear Regression, Random Forest, ARIMA, and LSTM in properly forecasting menstrual cycles. The objective is to provide a valuable contribution to personal health management and wider medical applications. Key Words: machine learning, predictive model, menstrual cycles, hormonal fluctuations, ovulation, reproductive health, linear regression, random forest, LSTM, ARIMA
Museums in Jaipur: A Marketing Strategy to Promote Travel and Tourism in Rajasthan
Authors: Trivedi Mr. Prakhar , Vij Prof. Dr Poonam , Singh Mr. Ashutosh
Published: August 2024

India is an ancient country having a rich cultural heritage with many extremely beautiful and precious monuments. There are many museums in India from which we get the idea about the living patterns or the lifestyle of the kings and kingdoms. India is home to over more than 1,000 museums representing the rich and diverse blend of the cultural, religious, and scientific achievements that our civilisation has witnessed over the years. And preserving this great heritage the Maharajas of India have Played significant role, some changed their palaces into the museums where they are showcasing the cultural and other lifestyle of the era, and some donated the precious paintings, utensils, and other things to showcased them for public. Museums also Played a vital role in communicating the different aspects of Cultural heritage. This Research paper focuses on the strategies used by the Government of Rajasthan for preserving the cultural heritage, and promoting the tourism in Rajasthan by which the economy of state can rise, which could lead to help the downtrodden areas in Rajasthan. Key words: Maharajas, Museums, India, Cultural Heritage, Economy, Government, Rajasthan