Earning their keep: child workers at the Birmingham Asylum for the Infant Poor, 1797–1852

This article examines the attitudes of the Guardians of the Poor in Birmingham towards childhood and child labour from the end of the eighteenth century to the mid-nineteenth century. Utilising minutes of meetings for the Birmingham Asylum for the Infant Poor, it finds that children were removed from the workhouse to separate accommodation with workshops sited on the premises so that children as young as five years old could become economic contributors to their own welfare. It argues that over the course of five decades, pauper children made significant contributions to Birmingham finances.     

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.     

Canadian Human Landscape Examples

In this paper, we initiate a discussion of zoos as cultural landscapes, using the example of the Assiniboine Park Zoo in Winnipeg, Manitoba. We start from the notion that zoos are cultural institutions that do not reflect nature itself but are created landscapes inscribed with social and cultural messages conveyed through the presentation of wild animals. We examine the development of this zoo in the context of the stages through which it has passed in its over a hundred years of existence on the basis of historical accounts as well as Assiniboine Park Zoo master plan and annual report documents. We argue for examining zoos as cultural landscapes that reflect the changing relations between humans and animals and with 'nature' more generally.