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Given the significant trading relationships between Canada and the United States, their transnational corporations and their tax authorities share more than a border. However, differences in transfer pricing regulations, tax rates, and regulatory enforcement philosophies have exacerbated many existing risks, and created new risks for executives in these corporations. These risks must be managed proactively, yet attempts at risk management are often incompatible with one tax authority or the other. Assuming that an operational transfer pricing framework is in place, there are several proactive strategies available to mitigate transfer pricing risk and potentially satisfy both tax authorities. An operational framework and proactive strategies, including documentation and advance pricing agreements, are discussed from the Canadian and US perspective, including expert interviews.  相似文献   

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Hostility between Iran and the United States has intensified since the mid-2000s. America's allegations regarding Iran's nuclear program and its association with terrorist organizations are the main drive for this rising tension. This study focuses on the latter. Specifically, it examines Tehran's ties to militant groups in Iraq, Hezbollah in Lebanon, and Hamas in the Palestinian Territories. I argue that although American and Iranian interests in the region are very different, they are not necessarily mutually exclusive.  相似文献   

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In contrast to recent policies in the United States, immigration reform in Canada, during the past decade, has resulted in one of the most transformative periods in Canada’s immigration history. This article examines these changes, against the comparative backdrop of American inaction. These include changes affecting the three classes of legal permanent residents—economic, family, and refugee—as well as temporary foreign workers and foreign students. Canadian citizenship rules have also been refocused from citizenship as a “right” to citizenship as a “responsibility.” The article illustrates the advantages of the Canadian system, but cautions against overmanagement, centralization of decision-making power, and the loss of Canada’s welcoming reputation. The Canadian system, while not perfect, is efficient and should be able to successfully adjust to future problems that arise, provided that the Canadian public has sufficient input in policy decisions. Given a more complex and cumbersome US immigration policy system, comprehensive immigration reform is not likely to occur if partisanship prevails.  相似文献   

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In recognition of his contributions to the development of the method of cointegration analysis for analyzing nonstationary time series, late Sir Clive William John Granger (September 4, 1934–May 27, 2009) was awarded the Nobel Memorial Prize in Economic Sciences in 2003. Since then, this method has become a dominant paradigm in empirical economic research. However, this method is not without critics. This article is one in a series to point out some inconsistent arguments used in the development of the method of cointegration analysis. To illustrate by example, we apply the method of time series cointegration analysis and present statistical evidence that supports the proposition that the economies of Canada and the United States are integrated. We conclude this article by laying out a foundation to formally criticize the method of cointegration analysis in subsequent research.  相似文献   

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This article critically reviews the suggestion that we are experiencing a ‘succession of hegemonies’ from the United States to China. It develops Martin Wight's writings on hegemony, and introduces a fundamental distinction (not made by Wight) between a power transition and a hegemonic succession. Wight held complex views about the nature of power and at times seemed to subscribe to a purely materialist account. Elsewhere he was more nuanced and appealed to the purpose of dominant states as part of his argument that influence does not correlate exactly with mass and weight. This suggestion is developed in the author's view of hegemony—as distinct from primacy—as denoting a legitimate practice within international society. These ideas are then superimposed upon current debates about a power transition, or a succession of hegemonies, as between the United States and China. The existing debate conflates those two issues. Accordingly, while it can readily be acknowledged that there are important indicators of a shift in the material distribution of power, this in no way amounts, as yet, to any kind of hegemonic succession. For the latter to occur, there would need to be clear evidence of an effective socialization of the aspirant hegemon's purpose and support for its preferred order. On the contrary, to date China has been largely content to operate within existing frameworks, rather than instigate a revision of them, and does not yet present a model for emulation elsewhere. It is possible that a power transition, without any hegemonic succession, could be corrosive of global governance.  相似文献   

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On the occasion of the 40th anniversary of the Center for Canadian–American Studies at Western Washington University, the author considers the trends that will shape US–Canadian relations over the next 40 years. Specifically the author considers the deepening of continental economic integration; the consequences of reaching the limits of current governance of integration and the coming need to negotiate new arrangements and institutions to manage the shared economy; the importance of an anticipated drive for greater public sector productivity in both countries at the federal and state/provincial levels; and the implications of a generational transition in the management of the relationship from the Baby Boomers to a younger generation with an attendant need to maintain the best traditions of amicable bilateral relations while evolving and adapting the management of the relationship in keeping with changing times and new challenges. For each of these changes, it is to be hoped that education in Canadian studies will be available for future leaders in the public and private sectors.  相似文献   

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If current headlines are to be believed, the United States and Europe are not just drifting apart. The question is, how serious is the rift? There are major differences between them–including differing regional priorities, diverging issue agendas and fundamentally different approaches to meeting the challenges of the post‐Cold War period. These differences suggest that the US‐European relationship will continue to drift. Although continued drift has its costs (notably in the missed opportunities for cooperation on a host of international issues), the US and Europe should recognize that this change in the terms and nature of their relationship is made possible by the very success of their fifty years of partnership, which has produced a Europe that today is more peaceful, democratic, and united than at any time in history.  相似文献   

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Paul Cowdell 《Folklore》2013,124(2):236-237
The Secret of the Totem. By Andrew Lang. Longmans, Green &; Co. London, 1905. 10/6 Net. By F. B. Jevons.

The Origin of Worship : A Study in Primitive Religion. By Rafael Karsten. An Academical Dissertation. Wasa: F. W. Unggren. 1905. viii., 143 pp. By R. R Marett. Bantu Folk Lore. By Matthew L. Hewat, M.D. Cape Town: T. Maskew Miller. By Bertram C. A. Windle.

The Czech Ethnographical Review, vol. xi. Published by the Society of the Cech Ethnographical Museum. Prague, 1905. By Francis P. Marchant.

Der Sagenkreis vom Geprellten Teufel. Von Aug. Wünsche. Leipzig Und Wien, Akademischer Verlag, 1905. By E. Sidney Hartland.

Religionsgeschichtliche Versuche und Vorarbeiten, herausgegeben von Albert Dieterich und Richard Wünsch. Gieszen: J. Ricker. I. Attis: seine Mythen und seine Kult, von Hugo Hepding. (1903.) M. 5. II. 2: De Mortuorum Iudicio, scripsit Ludovicu0s Ruhl. (1903.) M. 1.80. II. 3: De Poetarum Romanarum doctrina magica quaestdones selectae, scripsit Ludovicus Fahz. (1904.) M. 1.60.

The Little Black Princess : A True Tale of Life in the Never-Never Land. By Jeannie Gunn. Alexander Moring, Ltd.

Animism: The Seed of Religion. By Edward Clodd, London: A. Constable &; Co. 1905. By R. R. Marett.

Anthropos: International Zeitschrift für Völker- U. Sprachenkunde. Edited By P. W. Schmidt. Band I, Heft 1, 2. Salzburg: Zaunrith'sche Buch- Kunst- Und Steindruckerei. 15 kr. p. a. By Charlotte S. Burne.  相似文献   

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A variety of actors in Canada and the United States are actively constructing a vision of a greener society that includes an environmentally sustainable energy future. Canadian provinces and states in the United States share environmental management, corporations collaborate to drive green development and implement local energy projects, and activists on both sides of the border share environmental protest strategies and mobilization frames. A transition to regionalism of greener energy resources along the Vermont–Canadian border is indicative of a larger “new regionalism” of sustainable identity, despite very concrete and pressing external pressures and energy challenges concerning global climate change, resource depletion, and energy sustainability challenges within the larger nations of both Canada and the United States. In this article, we aim to characterize this green visioning of a sustainable energy future, by focusing especially on the Vermont–Canadian border region, and additionally point to the benefits and contradictions that result.  相似文献   

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Canada and the United States are both committed to the protection of endangered species. This article examines how the legal frameworks created around the US Endangered Species Act (ESA) and the Canadian Species at Risk Act (SARA) intersect with Indigenous environmental justice (EJ). Specifically, the distribution of benefits and burdens is examined since critical habitat designations can limit activity on Native American and First Nation tribal lands. Legal documents and recent court cases also give insight into Indigenous inclusion and recognition in conservation approaches in North America. Overall, it is argued that Canada’s approach comes closer to EJ, but neither legal framework meets the criterion of genuine EJ for Native Americans and First Nations.  相似文献   

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Under what conditions is gender equality policy advocacy successful? This article examines a segment of the largely quantitative comparative political science literature that seeks to answer this question. Recent scholarship emphasizes such factors as the strength of women's movements and the forms of opposition to which their policy demands give rise. However, one consequence of this approach is that the role of strategic choices made by feminist policy advocates is underestimated in explaining their successes. The article argues that understanding variation in the outcomes achieved by women's rights advocates requires close attention to the strategic capacity of policy entrepreneurs, assessed in terms of three inter‐related activities: (1) ‘framing’ policy demands; (2) forming and managing civic alliances; and (3) engaging with state entities without compromising organizational autonomy.  相似文献   

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China and the US are two key players in the recent round of ‘scrambling’ for Africa. They compete for control over oil and other strategic resources, for markets, and for political influence. Their competition has alarmed many. This study tests the alarmist interpretations by identifying what the US and China are actually doing and to how they perceive each other's activities. Their ambitions are often considered in isolation. When laid out side by side, the extent to which their activities in Africa may overlap or clash can be seen more clearly. China and the US are seeking different things at different places in the continent and are careful not to upset one another. Their activities do not support the dire prediction. The ‘scramble for Africa’ may irritate; it is unlikely to cause direct confrontations because competition remains by and large economic and economic competition in an integrated global economy creates networks of constraints that ameliorate potential confrontation.  相似文献   

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The Washington Consensus is not what it was. A model of development associated with the Untied States, it has been diminished both by apparent failures, widespread criticism and by the recent economic crisis that had its origins in the US. Anglo‐American capitalism has lost a good deal of its influence and attractiveness. As a consequence, alternative models of development have become more prominent, especially the so‐called Beijing Consensus. The authors argue that at one level this evolving policy discourse and debate reflects a long‐term structural change in the relative positions of China and the United States. However, it is far from clear that this transformation has gone far enough to underpin a significant ideational or policy challenge on China's part. On the contrary, the debate in China demonstrates that there is little appetite for, or expectation of, a major paradigm change in the near future.  相似文献   

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Migration theories often ignore the role that states play in stimulating migration through public assistance policies. Using the case of Mexico, this article explores the role of the state as a migrant‐producing actor by examining the relationship between migration and social assistance policies in the form of monetary cash transfers. It argues that direct, unconditional cash transfers, like those provided by agricultural programs such as Procampo, rather than providing the incentives needed to retain individuals in their home country, may instead be providing the resources needed to migrate, particularly if the amount of the transfer is insufficient to spur investment. Instead of discouraging migration by enhancing economic opportunities and reducing poverty, such policies can actually make it easier and more appealing for its beneficiaries to migrate.  相似文献   

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Much has been said since the 2000 presidential election regarding the administration of elections in the United States, particularly about how election administrators are selected and to whom they are responsive. Unfortunately, there has been little research on the different administrative structures that are possible and the preferences of Americans regarding these different administrative options. In this article we present the results from a national survey of American adults in which we asked them their preference for whether elections should be run by partisan or nonpartisan officials, whether the officials should be elected or appointed, and whether the administration of elections should be by a single unitary executive or by an election board. In addition to eliciting the basic preferences of Americans about these administrative choices, we also undertake a deeper analysis of these data to determine the underlying patterns in support for the different administrative options.  相似文献   

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