bluuebunny/crossref_metadata_2025 huggingface dataset:
O CAMINHAR PROJETADO E A PERCEPÇÃO DO ESPAÇO - PRÁTICAS PROJETUAIS E NARRATIVAS AO CAMINHAR PELO PARQUE DE MADUREIRA
Authors: Siqueira Paulo Neves
Published: January 2025

O artigo apresentado trata das dinâmicas da percepção do caminhar no Parque de Madureira, destacando a relação entre o caminhar e as variadas possibilidades de perceber a paisagem. O texto destaca a importância da ação projetual no parque e planejamento do caminhar, frente a condição de segregação espacial em Madureira, atualmente dividida por linhas férreas e grandes infraestruturas urbanas. Questionamos como a percepção da paisagem vária ao mudar o caminhar por ela? Qual a importância da memória pessoal do passante na percepção da paisagem? E como a prática projetual sobre o caminhar pode transformar a percepção de um lugar? O texto foi desenvolvido a partir de uma oficina cuja metodologia buscou uma experimentação prática e observação empírica da paisagem. Ao caminhar pelo espaço a experiencia buscou registrar a percepção da paisagem, através de 36 fotografias, e ordenar as fotografias reveladas, de modo a simular possíveis narrativas, propondo um olhar mais atento sobre a paisagem. O artigo buscou contribuir para a análise do caminhar e suas variadas possibilidades de percepção da paisagem, apresentamos os resultado da oficina e desdobramentos gerados sobre o tema do caminhar na paisagem.
ANÁLISE DA PERCEPÇÃO DO USUÁRIO IDOSO NO AMBIENTE DE TRABALHO DO SETOR DE TRAUMATO-ORTOPEDIA DE UM HOSPITAL PÚBLICO
Authors: Caldas Vanja Maria de Holanda Reis , Acioly Angélica de Souza Galdino
Published: January 2025

O envelhecimento populacional é um fato que transcorre na proporção mundial e com ele os múltiplos desafios, ocasiões e consequências no ambiente de trabalho.  E particulartmente no ambiente de trabalho de um hospital público, onde a presença de funcionários idosos é sucessivamente comum, cogita-se a necessidade de adaptação do ambiente construído das instituições para acolher e incluir esses profissionais. A análise da percepção do ambiente de trabalho por esses funcionarios é um fator determinande para ganho de para saúde, bem-estar  e  produtividade. Com a Constelação de Atributos pode-se avaliar as características e peculiaridades,  traçando um perfil do ambiente de trabalho real e imaginário.
ANÁLISE DAS ABORDAGENS SOBRE HIGIENE ORAL NOS PROJETOS PEDAGÓGICOS DOS CURSOS TÉCNICOS EM ENFERMAGEM DOS INSTITUTOS FEDERAIS DE EDUCAÇÃO CIÊNCIA E TECNOLOGIA DO BRASIL
Authors: Barbosa João Bruno de Oliveira , Sales Germana Coeli de Farias , Santos Rosenes Lima dos , Veloso Heloisa Helena Pinho , Silva Amanda Cecília da
Published: January 2025

Os Institutos Federais de Educação, Ciência e Tecnologia (IFs) têm como objetivo qualificar profissionais para atender às necessidades da população, com destaque para a área da saúde, onde a enfermagem conta com cerca de 2 milhões de profissionais. Para a criação de cursos técnicos, é essencial a elaboração de um Projeto Pedagógico do Curso (PPC), que regulamenta a formação junto ao Ministério da Educação (MEC). Entre as atribuições da enfermagem está a higiene do paciente, incluindo a higiene oral, um tema complexo que envolve a colaboração de diferentes profissionais. O objetivo deste trabalho foi analisar as abordagens a respeito da higiene oral nos PPC’s dos cursos Técnicos em Enfermagem dos IFs do Brasil. Para isso, 17 PPCs, disponíveis nos sites oficiais das instituições, foram analisados de forma qualitativa em três etapas: pré-análise, exploração do material e interpretação dos dados. De modo geral, os resultados mostraram que as abordagens sobre higiene oral foram classificadas em Direta e Indireta. Na Abordagem Direta, a técnica de higiene oral foi mencionada 12 vezes (19,35%). Já na Abordagem Indireta, que inclui controle da infecção hospitalar e trabalho multiprofissional, foram registradas 22 (35,49%) e 28 (45,16%) menções, respectivamente. A abordagem adequada da higiene oral nos cursos técnicos em enfermagem forma profissionais capacitados para o Sistema Único de Saúde (SUS), beneficiando os pacientes ao promover saúde e bem-estar.
IIPC Tokyo Commercial Diplomacy: Attracting Japanese Investment for the Development of the Nusantara Capital City
Authors: Miranti Feby Diah , Akim  , Lanti Irman G.
Published: January 2025

Commercial diplomacy is often used by the Indonesian government in achieving its national interests. One of these interests is to obtain FDI funding for the development of the Indonesian Capital City (IKN). A potential country is Japan because it has been a long-standing partner of Indonesia, especially in investment. The study discusses the efforts of the Indonesian Investment Promotion Center, Tokyo branch (IIPC Tokyo) in attracting Japanese investment for the IKN area with a reach of 2023-2024. The concept used is commercial diplomacy according to Naray which contains 6 main activities in the FDI promotion area. The research method used is qualitative descriptive with primary and secondary sources. The results of the study revealed that IIPC Tokyo has carried out a series of commercial diplomacy efforts in order to increase investment interest in the development of the IKN with a series of activities such as collecting and identifying, providing direction, and providing investment proposals to prospective Japanese investors and coordinating with the Ministry. However, IIPC Tokyo does not carry out advocacy activities because this is not their responsibility and they also do not use the office facilities of the Indonesian Embassy in Japan. However, if it is needed to support the representative activities, IIPC Tokyo can use the facilities of the Embassy.
Coping Strategies of High-Achieving Students in Boarding Excellence High Schools: A Case Study
Authors: Zulvi Jilsy Dzikrina , Abidin Zainal
Published: January 2025

This study aims to describe coping strategies for outstanding students in boarding high schools. The case study method was used to obtain an overview of students' coping strategies. An overview of coping strategies was obtained from three students who had the highest achievements in their class using thematic analysis. The results of the study revealed that students used various coping strategies in dealing with stressors, students used Emotion-Focused Coping to adapt to stressors and did Problem Focus Coping to overcome the problems they faced. This research reveals that with the right strategy, individuals can maintain their performance and deal with existing pressures both from within and from the environment.
PENGARUH TOXIC RELATIONSHIP DALAM BERPACARAN DENGAN KUALITAS HIDUP DEWASA AWAL
Authors: Carissa Ratu Nolanda  , Monty P. Satiadarma  , Untung Subroto
Published: January 2025

Toxic relationship merupakan fenomena yang kerap terjadi pada individu dewasa awal, ditandai dengan kontrol berlebihan, kekerasan verbal atau fisik, dan manipulasi emosional yang berdampak negatif pada kualitas hidup. Kualitas hidup merupakan penilaian seseorang terhadap tingkat fungsi yang dicapai saat ini dibandingkan dengan standar atau harapan ideal mereka. Penilaian ini mencakup kepuasan terhadap aspek fisik, kemampuan berfungsi, kondisi emosional, serta hubungan sosial, dan bersifat subjektif sehingga hanya dapat diukur melalui sudut pandang pribadi individu tersebut (Cella, 1994). Penelitian ini bertujuan untuk menganalisis pengaruh toxic relationship terhadap kualitas hidup individu dewasa awal menggunakan metode kuantitatif dan teknik purposive sampling. Alat Ukur yang digunakan pada penelitian ini adalah skala toxic relationship dan kualitas hidup indonesia. Partisipan berjumlah 383 orang, berusia 18-25 tahun dari Jabodetabek dengan pengalaman pacaran minimal enam bulan serta pernah atau sedang mengalami toxic relationship. Data dianalisis menggunakan Microsoft Excel dan SPSS 27. Hasil menunjukkan toxic relationship memberikan pengaruh sebesar 18,4% terhadap kualitas hidup dewasa awal.
High incidence of Escherichia coli resistance to colistin from chicken farms in Kathmandu Valley
Authors:   St. Xavier's College, Kathmandu, Nepal, Tamrakar Kipa , Lama Avina , Dhakal Binita , Adhikari Luna , Shrestha Megha , Amatya Jeena
Published: January 2025

Overusing antimicrobial growth promoters in poultry farming plays a significant role in spreading drug-resistant Escherichia coli. The widespread practice of colistin for any purpose in chickens can potentially disseminate resistant genes from the environment to humans, posing an undeniable threat to livestock and public health. In Nepal, few reports describe the incidence of E. coli bacteria, which are resistant to colistin. Henceforth, this study's purpose was evaluation of colistin-resistant E. coli from ten chicken farms (commercial and backyard) in Kathmandu Valley. In total 43 E. coli isolates were obtained from fifty chickens. All isolates were resistant to colistin, as detected by their growth on MacConkey Agar containing 4 µg/ml colistin. Antibiotic susceptibility tests were used to define the isolates further. 70.0% of isolates were categorized as multidrug-resistant, while the colistin-resistant isolates showed low resistance to Imipenem. The questionnaire data showed the rampant colistin administration in chicken feed, which may have contributed to the proliferation of E. coli isolates resistant to antibiotics in the valley. These findings highlight the importance of advanced investigation into commercial and backyard livestock to facilitate safe poultry practices.
Metabolites Profiling of Soil Actinomycetes with Antimicrobial and Anticancer Activities
Authors:   Central Department of Chemistry, Tribhuvan University, Kirtipur 44618, Kathmandu, Nepal, Yadav Ram Prabodh , Bhattarai Bibek Raj , Budhathoki Rabin , Budthapa Padamlal , Rana Monika , Magar Rubin Thapa , Thapa Bijaya Bahadur , Mishra Akkal Dev , Parajuli Niranjan
Published: January 2025

Metabolic profiling of actinomycetes isolated from Nepalese soil has uncovered promising candidates for the development of new antimicrobial and anticancer agents. This research examines the potential of actinobacteria isolated from soil, namely strains PY40, PY118, and PY122, as promising sources for biological applications. These strains were identified using 16S rRNA gene sequencing as Streptomyces sp. PY40, Streptomyces sp. PY118, and Amycolatopsis sp. PY122. Comprehensive bioassays were carried out on ethyl acetate (EA) extract originating from the fermentation broths of these species to assess their antimicrobial and anticancer activities. The results showed noteworthy antifungal and anticancer properties of Streptomyces sp. PY40 extract, thereby indicating its possible use in the synthesis of pharmaceuticals. Furthermore, potent antifungal activity was observed with an extract from Amycolatopsis sp. PY122. These isolates showed strong inhibition against several multi-drug-resistant strains of bacteria, including Shigella sonnei ATCC 25931, Klebsiella pneumoniae ATCC 700603, Escherichia coli ATCC 25922, and, Staphylococcus aureus ATCC 43300, suggesting significant antibacterial activity of the extracts. Gas Choursomatography-Mass Spectrometry (GC-MS) analysis revealed particularly volatile chemical constituents in the extracts. Antibiotic agents such as diketopiperazines and hexahydropyrrolo[1,2-a]pyrazine-1,4-dione were prevalent in the extracts of these isolates. This study enhances our comprehension of the bioactive potential of these microorganisms and underscores their value as a source for creating novel therapeutics to address multi-resistant infections and cancer demands. These findings show that actinomycetes from Nepalese soil have high prospects for biological applications.
STUDI HISTORIS ASAL-USUL NAMA KOTA SAMARINDA
Authors: Sheilla Nanda Puspita , Sarip Muhammad
Published: January 2025

Samarinda is the capital city of East Kalimantan Province which has experienced a quite long historical dynamic. The periodization of Samarinda's history began from a traditional village during the Kutai Kertanegara Empire in the 13th century to the early 18th century. Then, Samarinda became a port city that continued until the Dutch East Indies era in the 19th century to the mid-20th century. Furthermore, in the era of the Republic of Indonesia, Samarinda became the capital city of East Kalimantan Province. Although it has quite a long history, the scientific writing about the history of Samarinda City is still inadequate. One of the historical narratives that is lacking is regarding of Samarinda’s original name. The texts circulating in public about Samarinda's toponymy consist of several versions. This study aims to describe the toponymy or origin of Samarinda City’s name. This study used five stages of historical research method, namely topic determination, heuristics, verification, interpretation, and historiography. By verifying the eight versions that already found, the results of the study concluded that the name of Samarinda is a combination of the words sama and randah from the Banjar language. The basis is the geographical condition of the land surface of Samarinda which is as low as the surface of the Mahakam River that divides the city. The results of this study also strengthen previous studies that reveal the misunderstood of Samarinda City’s anniversary that based on the story of the arrival of migrants from islands outside Kalimantan. Based on the conclusions of this study, it is recommended to the Samarinda City’s Government to schedule activities and scientific forums tasked with compiling a revised manuscript of Regional Regulation Number 1 of 1988 concerning the Anniversary of Samarinda City.
Pengaruh Pertumbuhan Ekonomi dan Rata – Rata Lama Sekolah terhadap Indeks Pembangunan Manusia di Kabupaten Banjar
Authors: Syairoji Ahmad , Rusdiana Rusdiana , Malihah Lola
Published: January 2025

The Human Development Index is  important parameter in describing development from human perspective based on three main dimensions, namely health, education and living standards. The ultimate goal of development should be to lead to better living conditions and of course prosperity and welfare of the people. Therefore, it is important to pay attention to existing human resources..This research aims to determine the influence of Economic Growth and Average Years o Schooling on the Human Development Index in Banjar Regency.  This research uses a quantitative method with multiple linear regression analysis tools using secondary data obtained from BPS Banjar Regency for the period 2014-2023 which was processed using the SPSS 26 program calculation tool. The data collection technique is library study. Based on the results the simultaneous test, economic growth and the average length of schooling jointly influence the human development index in Banjar Regency, while the results of the partial test show that what influences the human development index is the variable average length of schooling and based on the Coefficient of Determination obtained of 0.966 or 96.6%. This means that 96.6% of the dependent variable, namely the human development index, can be explained or influenced by the independent variable.
Examination of Traditional Medicine and Herbal Pharmacology and the Implications for Teaching and Education: A Ghanaian Case Study
Authors: Asabere-Ameyaw Akwasi , Sefa Dei George J. , Raheem Kolawole
Published: January 2025

This article presents the preliminary findings of a pilot study of the practice, uses, and effectiveness of traditional medicine in Ghana. Based on in-depth interviews with local key practitioners and users of traditional medicine, the article points to some of the educational significance of local cultural knowledge on the environment and the relevance of such knowledge for science education in Ghana. In the discussion the authors briefly highlight general themes relating to local understandings of traditional medicine, the distinctions between traditional and plant medicine, contestations between traditional medicine and orthodox medicine, local conceptions of health and a healthy individual, the economics of health, and the lessons of science and public education. Although the findings of the study are preliminary, the article argues that much is to be gained for educational purposes through the critical study of traditional medicine, particularly in terms of the promotion of science and community education in Ghana.
Waponahki Intellectual Tradition of Weaving Educational Policy
Authors: Cardinal Sockbeson Rebecca
Published: January 2025

This article describes an articulation of a Waponahki intellectual tradition from the experience of a Waponahki woman attempting to position Indigenous knowledge systems in the academy. The author shows how the Waponahki intellectual tradition of weaving baskets can serve as a theoretical framework and foundation for understanding Waponahki policymaking and research. The article reports on a new law implemented in 2004 in the State of Maine that mandates the teaching of Waponahki history and culture in kindergarten through grade 12 and how teacher education programs are being developed to prepare teachers to comply with the legislation. The vision of policy direction resides in the minds of the policymaker and the community for which and with which he or she works. Like policy development, the blueprints of design for the basketry are constructed in the mind of the basketmaker; both work toward the future and continued survival of the Waponahki people. Policy development and basketmaking are more than writing texts or weaving strips of wood: both rely heavily on experience, connection to the people, and knowledge of who we are. Our basketry is intrinsic to our culture, rooted in our creation story; similarly, our policy development is critical to our decolonization and survival. The article calls for Indigenous peoples to revitalize, preserve, recognize, or even uncover their own Indigenous intellectual traditions with the vision of expanding knowledge systems.
Rethinking Assessment in an Indigenous Specific Program
Authors: Fleet Alma , Kitson Rosalind
Published: January 2025

Nonstandard entry programs into higher education include worthy goals and problematic processes. Although effective practices in teacher education would seem to be well established, complications arise when good intentions intersect with university protocols, issues of power, history, rights, and cultural complexities. This article reports on an Australian study on assessment approaches in an early childhood Indigenous teacher education program. Focus group investigations with current students and teaching staff and interviews with graduates reveal some similarities in perception, but a range of challenges to be addressed. Diversity of perspective characterizes both the student groups’ and lecturers’ responses.
“Where do we find the time to do this?” Struggling Against the Tyranny of Time
Authors: Rose Sherry , Whitty Pam
Published: January 2025

For the past five years, the University of New Brunswick (UNB) Early Childhood Centre, working with childcare educators, has been researching, piloting, and developing curriculum materials and workshops for infants, toddlers, and other children. As we move in and out of university and daycare spaces where “people are not equally located” (Eyre, 2007, p. 99), our work is rifled with contradictions and ethical tensions. Out of this complex and contradictory landscape, we hear and ask many recursive questions. The question we problematize in this article is: Where do we find the time to do this? (Foucault, 1984; Marshall, 2007). Questions such as this incite experiments and interpretations that enliven and invigorate our pedagogical co-authorings in order to reimagine ourselves and our worlds (Olson, 2005). Our critical examination of experimentations and interpretations provoked through three communally produced texts uncovers how educators both slide into and disrupt cultural orientations toward individualism, deficit, and the tyranny of clock time.
Mind the Gap: Destabilizing Dominant Discourses and Beliefs about Learning Disabilities in a Bachelor of Education Program
Authors: Iannacci Luigi , Graham Bente
Published: January 2025

This study explores teacher candidates’ understandings of children with special needs and learning disabilities; the effect of a special education course supporting a tutoring practicum; and how curricula can critically deconstruct and disrupt dominant, inequitable notions and practices. Data were collected through initial and end-of-course questionnaires and focus groups that took place after the course and related practica had ended. Theory-practice gaps addressed are transferable to teacher education contexts where the focus is on developing future teachers’ understandings of and responses to dis/ability in early childhood education learning environments.
Theorizing an Early Childhood Educator’s Authority for the Advancement of Social Goods
Authors: Langford Rachel
Published: January 2025

Authority is an uncomfortable subject for early childhood educators. This article outlines some tensions between the theory and practice of an early childhood educator’s authority and the implications of these tensions for educators themselves and the social changes they envisage. Drawing on a range of feminist educational philosophers and critical pedagogy theorists, critiques of both traditional authority and a rejection of authority are examined. A description is offered of an early childhood educator’s authority that emerges from the actualities of pedagogical experiences and relationships and that can influence and instigate action for social goods.
Queering Early Childhood Studies: Challenging the Discourse of Developmentally Appropriate Practice
Authors: Janmohamed Zeenat
Published: January 2025

This article reviews approaches to early childhood training and practice in Ontario and sets it in the wider context of feminist poststructural knowledge production. Through a feminist poststructural reading, this article uncovers dominant assumptions of universality underlying the heteronormative discourse of developmentally appropriate practice that dominates early childhood training, postsecondary program curriculum, and professional learning and practice. It argues that postsecondary studies in early childhood education must challenge the pervasive heteronormative discourse in order to shift early childhood practice toward a viewpoint that is counter-hegemonic and integrates queer perspectives.
Becoming Intimate With Developmental Knowledge: Pedagogical Explorations With Collective Biography
Authors: Pacini-Ketchabaw Veronica , Kummen Kathleen , Thompson Deborah
Published: January 2025

In this article, we draw on postfoundational frameworks to make visible the subjectification processes by which practitioners simultaneously master and become mastered by developmental theories. We emphasize the implication of the entire minded-body in the processes of the developmental worker formation. We show these processes through empirical investigation with data gathered through collective biography in a child development graduate course in a child and youth care program. Often developmental psychology masks itself as “just natural” knowledge that informs our practice. However, the article shows that our relationship with developmental psychology is much more intricate and intimate than we might believe. This intimate relationship can provide new possibilities for resisting developmental knowledge in practice and training.
The Greenhouse Gas Emissions Coverage of Carbon Pricing Instruments for Canadian Provinces
Authors: Dobson Sarah , Winter Jennifer , Boyd Brendan
Published: January 2025

In this paper we provide a comparison of the coverage of Canadian carbon pricing systems. We define coverage as the proportion and types of emissions priced under the various systems, by emissions source. We compare provincially announced pricing systems to the federal benchmark (the minimum coverage provinces must meet) and the federal backstop, the pricing system that will be imposed on provinces with insufficient coverage or who opt to not develop their own policies. For those provinces that have not yet introduced a carbon price we look only at coverage under the federal benchmark and the federal backstop. We find the majority of provincial pricing systems meet or exceed the federal benchmark. Our results also point to the importance of additional complementary policies to address significant sources of unpriced emissions, primarily in agriculture and fugitive sources.
Measuring and Responding to Income Poverty
Authors: Kneebone Ronald , Wilkins Margarita
Published: January 2025

This paper discusses and describes measures of poverty and, on the basis of that discussion, proposes a public policy response that more closely and more easily targets income support to where it is most needed and most effective. Our review of poverty measures shows there are many holes that prevent advocates and policy-makers from obtaining a clear picture of who is in poverty and the depth of that poverty. The Market Basket Measure is the most finely tuned to identifying where impoverished families live and that is in large part why it was recently adopted by the federal government to gauge its anti-poverty policies. The government of Alberta, on the other hand, evaluates its policies using a measure of poverty that allows no consideration that costs of living might vary by community. Social assistance is the main policy instrument through which the federal and provincial governments provide assistance to people in need. We show that the growing emphasis of increasing social-assistance support via child benefits provides no increase in support in what has been for some time the majority of social-assistance cases. What’s more, despite a great deal of evidence that the cost of meeting basic needs varies widely by community, the amount of assistance provided is the same regardless of where one lives in the province. We propose a modification to how social assistance is provided that makes allowances for the fact poverty is deeper in some parts of the province than others and that provides support to individuals and families whether or not they have children. Our proposal is superior to rent control as a means of dealing with falling housing affordability, removes barriers to people receiving social assistance from moving to seek employment, and has features similar to a guaranteed basic income. It is also inexpensive. We estimate the cost of our proposal to be equivalent to less than one per cent of the provincial health-care budget.
Urban Policy Trends: Mayor and Council Satisfaction in Calgary
Authors: Lucas Jack
Published: January 2025

How satisfied are Calgarians with their city council? To answer this question, The School of Public Policy partnered with the Canadian Municipal Election Study to survey 2,001 Calgarians at the end of 2018. The survey was carried out by Forum Research between November 14 and December 13, 2018; margins of error for overall satisfaction scores reported here are +/- 2.2% (mayor) and +/-2.3% (council).
Canada, U.K. Stand Shoulder to Shoulder amid Global Turmoil
Authors: Biggs Zak
Published: January 2025

The current era of global uncertainty has strained the relationships of many formerly reliable partners. Although the Canada-U.K. relationship has been the exception, both countries are going through rough patches with other major partners – targeted by American tariffs, Canada was forced to play defence during aggressive NAFTA renegotiations. The United Kingdom is attempting to divorce its largest trading partner, the European Union. These issues have fostered conditions for the U.K. and Canada to become even stronger partners. Now is the time for our countries to capitalize on our longstanding relationship while also looking outwards for new opportunities.
Social Policy Trends: Age-Specific Fertility Rates by Province and Territory, 2000 and 2017
Authors: Kneebone Ron
Published: January 2025

While total (all age groups) fertility did not change significantly between 2000 and 2017, it fell by significant amounts for women aged 30 years or less and increased for women in higher age brackets.
Social Policy Trends: Immigrant Retention in Urban-Rural Settings
Authors: Falconer Robert
Published: January 2025

The Atlantic Provinces and Rural Canada have difficulty retaining high skilled immigrants. Regardless of jurisdiction, immigrants sponsored by family members are more likely to remain in an area after arriving.
The Private Insurance Debate In Canadian Health Policy: Making the Values Explicit
Authors: Yeo Michael , Emery J.C. Herbert , Kary Daniel
Published: January 2025

Should Canadian governments prohibit private insurance for services parallel to those provided in the publicly insured health care system? We believe that the values engaged by this issue have not been made clear and explicit in health policy discussion and debate. With reference to the recent Chaoulli case at the Supreme Court of Canada, we articulate what we take to be the main values in tension and conflict, and distinguish three main value-based positions on the policy issue. By doing so we hope to contribute to a more informed, explicit and open public policy discussion.
Will Alberta Lose Its Tax Advantage?
Authors: Mintz Jack M.
Published: January 2025

Alberta historically has prided itself on its provincial tax advantage, and for good reason. With abundant natural resource revenues, the province has been able to leverage its advantage to attract capital and people in order to grow and diversify its economy. Low tax rates have also meant fewer disincentives for people to work and invest in Alberta than they face in other provinces. Alberta’s tax advantage, however, is diminishing as tax regimes in other provinces become more competitive. In part, this is good news for Alberta since tax reductions, both in other provinces and at the federal level, make Canada a more attractive place in which to do business, which, in turn, increases demand for Alberta’s goods and services. The bad news is that Alberta could lose its tax advantage altogether within a decade if its balanced-budget spending growth requires increased taxation. In this Communiqué, I suggest an approach that would maintain Alberta’s tax competitiveness: a rule limiting spending increases and a move toward a growth-maximizing, less volatile tax structure by shifting taxes away from investment and savings toward levies related to private and public consumption.
Competition in Canadian Health Care Service Provision: Good, Bad or Indifferent?
Authors: Ruseski Jane E.
Published: January 2025

Most provincial health care systems in Canada combine public, private non-profit, and private for-profit delivery. In Alberta, the Health Care Protection Act , known as Bill 11, allows the public to purchase certain insured surgical services from private providers. This legislation sparked a heated and ongoing debate in Canada about the role of competition in health care service delivery. The key question asked is what can be gained from introducing competition among hospital and physician services while maintaining a public payment system. This paper evaluates what has been learned from the recent literature on competition in health care markets in the context of expanding the role of the private sector in Alberta. The evidence does not provide a definitive answer. Competition introduced by an expanded private sector is likely to be beneficial on some measures, indifferent on others, but not likely bad.
A Competitive Process for Procuring Health Services: A review of Principles with an Application to Cataract Services
Authors: Dranove David , Capps Cory , Dafny Leemore
Published: January 2025

Government agencies employ a variety of mechanisms for securing goods and services from the private sector. These include posting prices, reimbursing for costs, and soliciting competitive bids. Procurement of healthcare services offers several unique challenges. The supplier can influence the quantity of services provided. It is often difficult to even specify in advance exactly what services are to be purchased. Lastly, quality is difficult to measure. Healthcare purchasers have deployed a variety of payment mechanisms to cope with these challenges. We apply the theory of procurement to the case of cataract surgery. We recommend implementing a system that combines a gatekeeper with competitive bidding among operating physicians who must perform all necessary services, including treatment for complications, within a global fee. We conclude by discussing the strengths and limitations of this proposal.
Replacing Allowances for Canada’s National Political Parties
Authors: Flanagan Tom , Coletto David
Published: January 2025

The Conservative government has repeatedly announced its desire to cancel the quarterly allowances paid by Elections Canada to political parties. In this paper, we examine alternative party finance mechanisms to cope with the revenue loss caused by eliminating the quarterly allowances. American data suggest that introduction of a taxpayer check-off system, as proposed in the 2004 Conservative Party platform, would replace only a small fraction of the revenue lost by cancelling the allowances. Canadian data show that increasing donor limits would also have only a small positive impact. Cancelling the allowances will definitely constrain parties and may force them to limit campaign activities.
Understanding the Political Economy of the Evolution and Future of Single-Payer Public Health Insurance in Canada
Authors: Emery J.C. Herbert
Published: January 2025

Surprisingly little attention has been paid to how we pay for health care affects how much we spend on health care. In this paper, I discuss how noncontributory finance and effective subsidization of public health care spending with federal cost sharing crowded out demand for private insurance as voters opted for high levels of public health spending. From this perspective, the Romanow Report’s call for increases in federal cash transfers to provinces for health care spending would result in an increase in provincial health spending and a diminution of the demand for private health insurance. It is not clear, however, that federal subsidization of health spending is either sustainable or socially desirable. Indeed, as Canada’s population ages, the current financing of health care represents enormous unfunded liabilities for the provinces. To sustain current levels and growth rates of health spending without tying current revenues to that objective means asking the next generation of working Canadians to pay far more for their health care than do working Canadians today. Although the effect of population aging on health care expenditures is projected to be modest, it could trigger a serious political crisis for Canadian medicare as taxes rise.
British Columbia’s Harmonized Sales Tax: A Giant Leap in the Province’s Competitiveness
Authors: Mintz Jack M.
Published: January 2025

British Columbia’s harmonization of its sales tax with the federal goods and services tax (GST) will result in a giant leap in the province’s competitiveness, both domestically and internationally.
By 2020, the combined effect of federal and provincial corporate tax cuts and sales tax harmonization is expected to increase the province’s capital stock by more than $14.4 billion and add 141,000 new jobs. Sales tax harmonization alone will account for an increase of $11.5 billion in capital investment and a net increase of 113,000 jobs by the end of the coming decade.
British Columbia’s tax reform, especially its adoption of the harmonized sales tax, also will reduce the marginal effective tax rate (METR) on capital for all industrial sectors and all sizes of businesses. Even though selected exemptions were provided to relieve some capital goods from the existing retail sales tax, sales tax harmonization will remove most taxes on capital purchases after July 1, 2010. Sales tax harmonization will reduce the METR on capital for large and medium-sized companies from 29.5% in 2009 to 21.6% in 2010, while additional corporate tax reductions will further reduce the METR to 20.5% in 2010 and to 17.9% by 2018. For small businesses, the METR will decline sharply from 24.7% in 2009 to 11.5% in 2010, primarily due to sales tax harmonization. With the reduction of the small business tax rate to zero in 2012, the METR on small business investment will decline further to 9.9%.
By 2018, British Columbia’s METR on capital will be internationally competitive — lower than the current rate in Australia, France, Germany, Italy, Japan, South Korea, the United Kingdom, and the United States, about the same as in New Zealand, and only slightly above that in the Netherlands and China. It will also be lower than in all other provinces — notably including Alberta — except Newfoundland and Labrador, Nova Scotia, and New Brunswick, which have already harmonized their sales taxes with the federal GST.
Does Alberta have a Spending Problem?
Authors: Boessenkool Ken
Published: January 2025

Alberta spent the better part of the last decade of the 20th century becoming the paragon of fiscal virtue.1 Following a 1993 election fought over the nature of Alberta’s spending, the Alberta government set the standard for having a clean and closely controlled fiscal framework by vigorously reducing its expenditures. And it reaped the rewards by paying down its debt and making tax cuts that enhanced critical productivity, including the move to a single rate of personal income tax.
The recent return to deficits in Alberta has raised the question of whether the province has a spending problem. The answer to this question has important implications for how the province addresses its deficit. If Alberta has a spending problem, it makes sense to focus on expenditure reductions to reduce the deficit. If not, then relying on economic growth or tax increases might be the appropriate response.
Rates of Return on Flow-Through Shares: Investors and Governments Beware
Authors: Jog Vijay
Published: January 2025

Canada’s tax code allows the use of flow-through shares for mining and oil and gas companies on the assumption that they are a good way to spur new productive exploration and are also beneficial to investors. In reality, it appears that flow-through shares are lousy for both. Flow-through shares are designed for corporations that cannot make good use of expense deductions from their taxes and so, through the use of these special type of shares, can pass along their expenses for shareholders to deduct from their own income taxes. This tax break is not insignificant: The amount of revenue foregone by the federal government due to flow-through shares and the related Mineral Exploration Tax Credit averaged $440 million every year between 2007 and 2012. But the steepest price has arguably been borne by investors, with returns on flow-through shares performing extraordinarily poorly. For small companies that issued these shares, the annualized absolute return was a nearly 100 per cent loss. For larger companies, the returns were not as bad — negative 14 per cent — but still a loss. And if adjusted for corresponding benchmarks, the returns were even worse. From the $2.5 billion raised from Canadians using flow-through shares, investors have lost $1.2 billion. Certainly these results would indicate that flow-through shares are hardly helping Canadian explorers strike lucrative new discoveries (it is impossible to say whether the limited success some larger companies had in locating productive assets, using flow-through shares, would not have occurred anyway). Meanwhile, these share issues, bearing the imprimatur of a special government right and the incentive of an investor tax benefit, have likely led to market distortions, luring capital that might have otherwise gone to more productive and rewarding investments. Compounding matters is the very real possibility that those projects that were funded by flow-through shares, but would have been better not begun at all, added competition for inputs and labour, increasing their prices — and lowering returns — for other mining and oil and gas projects with better prospects. In sum, the legacy of flow-through shares is effectively a list of everything that would indicate the policy’s failure. They have hurt investors. They have hurt economic efficiency. They have distorted market competition. And all at a cost to the federal government of nearly half-a-billion dollars a year. Furthermore, the incentives created by flow-through shares can only run counter to any desires among federal and provincial governments to diversify their economies and reduce dependency on mineral and fossil fuel resources. And even where it remains a goal to increase investment in such resources — or any other government-favoured sector, for that matter — it is clear that flow-through shares or tax incentives similar to this policy mechanism are an extremely poor way to achieve it.
The Costliest Tax of all: Raising Revenue through Corporate Tax Hikes can be Counter-Productive for the Provinces
Authors: Ferede Ergete , Dahlby Bev
Published: January 2025

Raising taxes can come at a serious cost. Not just to the taxpayer, of course, but to the economy. Every tax hike naturally leads people or companies to reallocate resources in ways that are less productive, resulting in a loss of income-generating opportunities. At a certain point, raising taxes becomes manifestly counterproductive, with the revenue lost due to the negative economic effects outweighing any tax gains. In cases like that, a government would actually raise more money by lowering taxes, broadening the tax base, than it does by increasing taxes. In fact, an analysis of the tax-base elasticities of the provinces, using data from 1972 to 2010, reveals that this very phenomenon is what occurred in Saskatchewan, which raised corporate taxes to a point where it began to backfire, sabotaging the government’s goal of raising more revenue. It also occurred in New Brunswick, Newfoundland and Labrador, P.E.I., and Nova Scotia. In all these provinces, tax increases on corporate earnings actually ended up yielding less for the provinces than the provincial governments would have collected had they instead lowered corporate income taxes. In five other provinces, governments undermined their own provincial economies over the same period, raising corporate taxes when they would have been better off actually cutting the corporate income tax, and making up the difference with a revenue-neutral sales tax. Alberta, Ontario, British Columbia, Manitoba and Quebec all paid dearly for the decision to hit corporations with higher taxes, by sacrificing what could have been significant welfare gains had they sought to raise the same amount of revenue through higher sales taxes (or in the case of Alberta, a new sales tax). Quebec, at least, has lower tax-base elasticity than the others, however, possibly due to its unique cultural and linguistic characteristics, which may make it somewhat less likely for people and investors to leave the province. The evidence clearly demonstrates that corporate income taxes are far more sensitive to changes in the provincial tax rate than are personal income taxes or general sales taxes. Of course, it is not hard to see why politicians may feel political pressure to raise taxes on corporations, who do not vote, rather than passing tax increases onto residents, who do. But, while taxing corporations may be popular, preferred both by the voters and the politicians, when creating greater economic opportunities for their residents, provinces would have been far better off, over the measured 38-year period, looking elsewhere for additional revenue. As politically contentious as it may be, that means going easier on corporations and instead raising personal income and sales taxes.
Alberta’s New Royalty Regime is a Step Towards Competitiveness: A 2016 Update
Authors: Crisan Daria , Mintz Jack M.
Published: January 2025

Alberta’s new royalty regime has made the province a more rewarding place for anyone looking to invest in conventional non-renewable resources. After Alberta’s NDP government commissioned a review of the royalty regime to ensure the province was receiving its “fair share,” it ended up determining that revenue-neutral changes were warranted to the royalty system for conventional oil, with oilsands largely left untouched. However, the few changes that were made have had a substantial impact on incentives for new investment. Those changes have, in fact, only made it more lucrative for investors in Alberta’s conventional oil and gas. This paper focuses on oil and the fiscal regime (it does not consider other regulatory and carbon policies that affect competitiveness). The changes for conventional oil are significant enough that the new regime entirely overcomes the competitive disadvantages for non-oil sands producers created by the NDP government’s increase in provincial corporate income taxes last year. Under the current regime, Alberta conventional oil bears a marginal effective tax and royalty rate (METRR) of 35.0 per cent (the METRR is relevant for new investment decisions). The changes have sharply reduced that to 26.7 per cent. This year, when compared against its peers in the U.S., Europe and Australia, Alberta has one of the highest METRRs for conventional oil. When the new royalty regime takes fully effect in 2017, it will have one of the lowest, bested only by Australia, the United Kingdom, Pennsylvania and, in Canada, Nova Scotia and Newfoundland & Labrador. Most notably, Alberta is more competitive now than its immediate neighbours, British Columbia and Saskatchewan, for conventional oil investment. It is also less distorting across different types of wells, which is an important quality in a well-designed royalty system. Alberta continues to implement a system of price-sensitive royalty rates with the government’s take increasing with the oil price. Our results are derived using a certain projected oil price and a certain projected exchange rate — in this case US$50 per barrel of West Texas Intermediate and 77 U.S. cents per dollar — with changes to either potentially altering the rankings and making Alberta more or less competitive, depending on what happens with those two variables. Under the new regime, Alberta’s tax burden on conventional oil projects is reduced for a wide range of oil prices. Whether the Province will attract investment for conventional oil once the market conditions improve will depend as well on other policies being adopted but at least the new royalty regime will help boost interest in the Province.
As tecnologias digitais no cotidiano de crianças em tempos de pandemia de Covid-19
Authors: Oliveira Suelen Correia de , Carvalho Célia Regina de
Published: January 2025

As tecnologias digitais ocupam grande espaço na nossa sociedade, pois se tornaram ferramentas indispensáveis em vários setores. O presente trabalho apresenta resultados de um estudo que buscou analisar o contato de crianças de oito a onze anos com as tecnologias digitais e de que modo esses artefatos influenciam em seu cotidiano e na aprendizagem. Adotou-se a pesquisa qualitativa do tipo descritiva mediante a realização de entrevistas semiestruturadas online com três crianças na etapa do ensino fundamental I, por meio do aplicativo WhatsApp com o auxílio de um gravador de voz. Desta forma, observou-se que houve o aumento da utilização dos tecnlogias digitais pelas crianças, devido a pandemia de Covid-19, tanto para a realização de atividades escolares quanto para o entretenimento. Em relação aos resultados do estudo, analisou-se que as crianças utilizaram tecnologias móveis como: telefone celulares, Smart TV e computadores conectados à internet por rede WI-FI, equipamentos esses que subsidiram as suas atividades cotidianas e, com o ensino remoto também foram ressignificados para a aprendizagem de conteúdos escolares.