Canada and the United States—Trading Partners and Transfer Pricing Opponents?

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.     

Building G at Makaynūn: a late pre‐Islamic settlement above the ruins of a South Arabian town

This article presents the results of the excavation of a residence dated between the second and fourth centuries AD, constructed over the ruins of the South Arabian town of Makaynūn, in central Hadramawt (Yemen). The building yielded a large quantity of material including objects proving contacts between the central Hadramawt and regions located to the north‐east, such as central Oman, the Gulf area and India.     

'A Suitable Person for Suitable Cases': The Gendering of Juvenile Courts in England, c. 1910-39

This article examines the relationship between the introductionof women Justices of the Peace (JPs) in 1919 and the gendereddevelopment of juvenile courts in England, c. 1910–39.It argues that the campaigns for the appointment of women asJPs and for new methods of dealing with delinquent childrenwere closely connected from 1910 onwards, when the proposalwas first made that ‘suitable’ persons should beappointed to hear ‘suitable’ cases in magistratescourts. Using evidence drawn from government records and othersources, the article examines the interaction of the two campaignsand of feminist and penal reform groups in securing the remodellingof London's juvenile justice system in the Juvenile Courts (Metropolis)Act of 1920. It argues that these arrangements, and similarones adopted elsewhere in England, consciously reflected presumedfamilial and gender roles. It concludes that the replicationof the ‘traditional’ family in the composition ofthe court may have limited the ability of the youth justicesystem to be innovative in its approach to juvenile delinquencyin the period up to 1939. ^* a.f.logan{at}kent.ac.uk     

Work Design and the Labouring Body: Examining the Impacts of Work Organization on Danish Cleaners’ Health

Globalization and neoliberalism are having significant impacts upon the cleaning industry, as in the drive for greater work “efficiency”. One way in which cleaning companies have sought to increase efficiency is through the introduction of new equipment and forms of work organization. However, such moves appear to be having negative impacts upon cleaners’ bodies, and many report significant work‐related health problems. In light of this, here we explore the bodily consequences of two possible strategies for giving cleaners a healthier workday—increasing variation within cleaners’ current work tasks or allowing them to engage in a broader range of tasks through job enlargement. Drawing upon a literature review performed as part of a recent European Union project concerning the degree of physical strain to which cleaners are exposed during cleaning, a Danish laboratory study focusing on the loads to which cleaners’ shoulder muscles, backs, and hearts were exposed by different cleaning tasks, and a field study investigating the effects of job enlargement in Danish hospitals, we show that cleaning work is characterized by repetitive work for the muscles of the body's upper extremities and by high levels of dynamic and static force upon these muscles, regardless of which modes of cleaning (old or new style of cleaning tools) are used. Equally, monitoring of heart rates and assessment of the psychosocial environment suggest that simply interchanging current cleaning tasks does not provide sufficient variation in cleaners’ work to prevent work‐related musculoskeletal or cardiovascular damage, nor to create a less mentally stressful work environment. Although introducing greater work variation through job enlargement (such as combining cleaning with kitchen and portering tasks) is often presented as an effective way to minimize musculoskeletal and cardiovascular damage, our field study shows that even this does not provide sufficient variation in physical work conditions, although improvement in some cleaners’ mental health was noted. Therefore, we conclude, prevention of musculoskeletal and cardiovascular disorders demands a much more comprehensive strategy of work redesign than that proposed by some employers and government agencies. Whether this is likely, given competitive pressures towards increased outsourcing and privatization, is, of course, the question.     

Interpreting pachyderm single carcass sites in the African Lower and Early Middle Pleistocene record: A multidisciplinary approach to the site of Nadung’a 4 (Kenya)

Nadung’a 4 is one of the single carcass pachyderm sites recorded in East Africa during the Lower and Early Middle Pleistocene. The site has yielded an abundant lithic assemblage in close association with the partial carcass of an elephant. Conjoined pedological, geoarchaeological, spatial, technological, and taphonomical analyses have been carried out to address the relationship between hominids and elephant. The resulting data are consistent with a non-fortuitous association between both categories of remains. The lithic artefacts do not match a classical Acheulean tool-kit, as would be expected for the time period ascribed to the site, and the functional patterns inferred from their analysis make this site radically different from other purported butchery sites. The implications of these original features are discussed.     

Africa's earliest bananas?

The recent discovery of banana phytoliths dating to the first millennium BC in Cameroon has ignited debate about the timing of the introduction of this important food crop to Africa. This paper presents new phytolith evidence obtained from one of three sediment cores from a swamp at Munsa, Uganda, that appears to indicate the presence of bananas (Musa) at this site during the fourth millennium BC. This discovery is evaluated in the light of existing knowledge of phytolith taphonomy, the history of Musa, ancient Indian Ocean trade and African prehistory.     

The social networks of the Buckinghamshire gentry in the thirteenth century

This empirical study offers a contribution to a continuing debate about the county community and the significance of feudal ties by analysing the contacts of twenty small and middling knightly families. It explores their geographical range and the relative significance of horizontal and vertical ties. The evidence indicates a world dominated by local connections, stretching five to ten miles from a family manor. Nonetheless, the gentry were not necessarily restricted by county boundaries in their connections, as patterns of monastic patronage show. Nor were their social networks always limited to their neighbourhood. The search for good marriages mobilised wider networks, while financial pressures led families to look to towns like Oxford and London for credit. Ties with feudal superiors were rare, except for tenants of the honor of Wallingford, who had links with the earls of Cornwall. Horizontal ties with other gentry families and family members significantly outnumbered those with any other groups, and this applied both to supportive relationships and conflictual ones. Placing this study in the context of other gentry studies, I conclude by emphasising the prevalence of local ties mainly with those on the same social level or below. Although there is evidence to suggest that wealthier families with several manors had wider ranging connections, the everyday world of these men was apparently a fairly parochial one.     

Advising Howard: Interpreting changes in advisory and support structures for the Prime Minister of Australia

John Howard, Prime Minister for nearly a decade, leads a disciplined Cabinet and, save for a few recent rumblings, a united and orderly backbench. He runs a tightly controlled political and policy agenda that unmistakably bears his personal stamp. How can John Howard's authority be understood and explained? While undoubtedly the product of his personality and working style, his formidable political skills, experience and renowned personal discipline, it may also be attributable to the substantial and sophisticated advisory infrastructure developed to support his prime ministership. This article surveys the key institutions that provide advice and support for John Howard's prime ministership, and assesses their effectiveness.