...THE NEGATIVE ENVIRONMENTAL IMPLICATIONS OF THE ATHABASCA OIL SANDS “The modern era began with the discovery that started the most brilliant, inventive, and destructive age in the history of mankind. The age of energy.” The Athabasca oil sands were founded in the late 1960s and have now developed into a major player within the Canadian economy, acting as its prominent supplier of crude oil. With roughly 2.5 trillion barrels of oil in the ground, the oil sands are one of the largest deposits in the world. However, a problem arises with the extraction process, as it is both expensive and cumbersome with the presence of bitumen within the oil (a highly viscous, black hydrocarbon). Therefore, the extensive extraction process that is required by oil mining companies leads to negative environmental implications. As a result, this paper will discuss the extent of these environmental implications in terms of escalating greenhouse gas emissions, the depletion and contamination of water reserves, and the destruction of terrestrial ecosystems within the Boreal forest. In addition to this, the underlying notion of Alberta’s unlikely future for a sustainable environment. Greenhouse gases (GHG) are emissions within the atmosphere that absorbs and emit radiation, thus damaging the ozone layer. Taking this into consideration, the expansionary development associated with the Athabasca oil sands are rapidly increasing the level of pollution emitted within Canada. The oil sands alone are a...
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...Running head: An Overview of the Canadian Health Care System with a Comparison to the United States Heath Care System Canadian And American Health Care Parween Nooruddin Stratford University Abstract The reason for this exploration paper is to look at healthcare systems in two very progressed industrialized nations: The United States of America and Canada. The principal piece of the exploration paper will concentrate on the portrayal of healthcare system in the aforementioned nations while the second part will dissect, assess and measure up the two systems in regards to value and proficiency. Canadian And American Health Care In this research paper I will be comparing Canadian and American HealthCare systems. In this paper I will provide a description of health care system for each country. I will also analyze, evaluate and compare the two systems regarding equity and efficiency. We begin by giving a general portrayal and examination of the structure of Healthcare systems in Canada and the United States. CANADA’S HEALTH CARE – OVERVIEW Canada's health care system is a group of socialized health insurance plans that provides coverage to all Canadian citizens. It is openly subsidized and controlled on a common or regional premise, inside rules set by the national government. Under the health care system , singular natives are given preventive care and medical treatment from essential consideration doctors and in addition access to clinics, dental surgery and extra...
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...The Dirty Thirties and the Emergence Of Canadian Social Assistance Grade 10 Academic-CHC2D Dec. 12, 2011 By: Kate Raatzs, Archana Selvaragan and Jennifer Joseph Table of Contents Task Page Design Plan Statement 1 Course Outline 2-5 Unit Overview 6 Unit Calendar 7-8 Enduring Understandings/Essential Questions 9-10 Lesson Summaries: a) Causes of Economic Troubles 11 b) Population Changes and Immigration 12-14 c) Technology of the 1930s 15 d) Life in the 1930s 16 e) On-To-Ottawa and Social Unrest 17 f) Social Assistance Programs 18 g) Then and Now Review Lesson 19-21 h) Then and Now Round Table Assignment 22-23 Appendix A: Round Table Discussion Handout 24 Rubric for Round Table Discussion and other Assessment ideas 25-28 Topic Organizer 29-31 Speech Planner 32 Design Process Statement Our group initially decided to work together because each of us was specifically interested in developing lessons for Grade 10 Canadian History – Academic. Some of us wanted to develop our understanding of the curriculum itself, while others wanted to focus on working with students of this age. After reviewing the curriculum...
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...provincial/territorial governments in order to improve the design and implementation of environmental policy in Canada? Is environmental policy superior in the United States (can we learn any lessons from their approach including things to avoid)? Can you find any examples of successful provincial/federal cooperation on environmental policy implementation in Canada? Finally, do you think that we are in for a new era of environmental policy cooperation with the election of a new government this fall? Post 1: Hi Kristen, In addition to your extensive research on the comparison of both the US and Canada’s differences in environmental policy, I have done some research myself and have read an interesting article that discusses lessons from America for environmental law enforcement in Canada. The textbook has done a great job synthesizing information and giving an overview of environmental policies in both countries, but the journal critically assesses government efforts and outlines key policy differences. This journal first discusses jurisdictional differences in regards to environmental law in the US and Canada stemming from their...
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...UNIVERSITY OF CALOOCAN CITY SUBJECT: MAED 310 TOPIC: EDUCATIONAL SYSTEM OF CANADA PROFESSOR: DR. DIONISIO S. REYES ------------------------------------------------- DISCUSSANT: NENEBETH I. ZAFRA COUNTRY PROFILE: CANADA (Second Largest- Country in the World) GEOGRAPHY: Area | Total area: 3,855,102 sq mi (9,984,670 sq km)Land area: 3,511,003 sq mi (9,093,507 sq km) | Province and Territories | The ten provinces are: Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, Quebec, and Saskatchewan. The three territories are: Northwest Territories, Nunavut, and Yukon. | Capital | Ottawa (But the largest City is Toronto) | Climate | Canada’s Four Seasons Winter in Canada (freezing point) start from December to February. Spring in Canada (average temperature) start early in February to May. Summer in Canada (hot, humid weather) start from June to August. Fall or Autumn in Canada (cooler temperature) start from September to November. | PEOPLE Nationality | Canadian | Population (2014 est.) | 34,834,841(CIA) | Annual population growth rate (2014 est.) | 0.76% | Age Structure (2014 est.) | Age structure: 0-14 years: 15.5% (male 2,764,691/female 2,628,413) 15-24 years: 12.7% (male 2,267,210/female 2,142,085) 25-54 years: 41% (male 7,244,109/female 7,052,512) 55-64 years: 13.5% (male 2,336,202/female 2,380,703) 65 years and over: 17.3% (male 2,670,482/female 3...
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...high rate of increase in the world’s demand for energy to run its various development projects. However, the most popular source of the needed energy is oil and petroleum products. To respond to this dire need for energy, Trans Mountain company under the Kinder Morgan Canada has presented a request for approval of its multi-billion dollar expansion. However, their proposal report for approval has drawn mixed reactions from first nations, municipal governments, British Columbia residents and various environmental organizations. A lot of environmental issues have topped the list of the project’s safety complications. Some of these groups have vowed never to support the expansion project citing various loopholes. Kinder Morgan Canada’s oil spills risk assessment both on pipelines and shipping vessels is elaborate. It has considered every concern of various partied and has tried to adjust to the NEB requirements. The NEB has scheduled public hearing on this project for 2015. As the company anxiously awaits the fate of this huge project, there are regulatory requirements and technical analysis that can be done to predict the outcomes of this proposal request for approval. Nonetheless, the Trans Mountain Expansion project is not the only looming threat to the environment. There are many other companies that have proposed a similar expansion and a comparative analysis will widen...
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...Commentary www.cdhowe.org No. 250 June 2007 ISSN 0824-8001 C.D. Howe Institute The Pension Papers Ill-Defined Benefits: The Uncertain Present and Brighter Future of Employee Pensions in Canada David Laidler and William B. P. Robson In this issue... Attempts to shore up the classic single-employer, defined-benefit pension plan are the wrong response to Canada’s occupational pension problems. While tax and regulatory changes can help, Canadians need a new approach to retirement income that will pool risks, control costs, and avoid the agency problems that have put many pension promises at risk. The Study in Brief The problems of employer-sponsored defined-benefit (DB) pension plans in Canada raise two issues: the need for short-run measures to limit the damage; and the need for new pension models to prevent their recurring. The DB sector’s immediate preoccupations are the result of changes in the economic environment — in particular, a decline in long-term interest rates — that caused their balance sheets to deteriorate, and of changes in accounting standards to more market-based methods that revealed the underfunded state of these plans in stark form. The immediate policy challenge is to ensure the recovery and/or restructuring of sick plans, and the continued health of sound ones. Extra time and financial scope to work off deficits are good, but current limits on contributions to plans should rise or disappear, while legislation to establish clear title...
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...TABLE OF CONTENTS Introduction and Overview…………………………………………………………….Page 1 The Country…………………………………………………………………………….Page 2 Government and Politics………………………………………………………………..Page 3 Economic Structure……………………………………………………………………..Page 4-8 National Culture………………………………………………………………………...Page 9-11 Management…………………………………………………………………………….Page 12-14 Comparison U.S. and Canada………………………………………….……………….Page 15 Interview……………………………………………………………………………….Page 16 Conclusion………………………………………………………………………………Page 17 References………………………………………………………………………………Page 18-22 1 INTRODUCTION AND OVERVIEW Introduction The purpose of this paper is for us, as a team, to learn more about the culture in Canada relating to a business atmosphere as well as a casual atmosphere. It is important to be knowledgeable of cultures in other countries, due to possible international business opportunities that may arise in the future. Overview In this paper, we discuss a little bit about the history and demographics of the country as a whole. We also talk about the government, economy, and culture of Canada on a more detailed level. Later, in the paper management in Canada as well as a comparison of the U.S. and Canada is covered. 2 CANADA- THE COUNTRY History The first group to come to Canada was the Aboriginal people who were later joined by the French and British to form the culture of Canada (Wikipedia, 2010). Canada has also been influenced by the United States relating to its...
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...Report of the Joint Study on the Possibility of a Canada-Japan Economic Partnership Agreement March 2012 Contents Introduction and Purpose of the Study ................................................................................................ 2 Executive Summary ............................................................................................................................. 3 Chapter 1: Overview of Bilateral Economic Relations ....................................................................... 5 1.1 1.2 1.3 1.4 Overview............................................................................................................................... 5 Trends in Bilateral Trade in Goods ...................................................................................... 7 Trends in Bilateral Trade in Services ................................................................................... 9 Trends in Foreign Direct Investment ................................................................................. 10 Chapter 2: Analysis of the Economic Effects from a Canada-Japan Economic Partnership Agreement .......................................................................................................................................... 12 Chapter 3: Analysis of Major Areas of an Economic Partnership Agreement ................................. 14 3.1 Market Access (including Rules of Origin) .......................................................
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...ensure the information is current, we review the guide regularly. Doing Business in Canada Doing Business in Canada is designed to give business executives, counsel and potential investors from foreign countries a concise overview of Canada’s legal and economic framework and key business legislation. For those looking to pursue business opportunities in Canada, this guide outlines several unique aspects of doing business in Canada, including French language requirements in the province of Québec as well as overlapping regulatory jurisdiction among various levels of government in certain areas of the law. With few exceptions, the same considerations apply to Canadians who live, work and conduct business in Canada. Despite the ongoing harmonization of many areas of Canadian business law with those of our major trading partners through international agreements, addressing distinctly Canadian business law requirements is a crucial consideration when entering the Canadian marketplace. Each chapter is designed to assist you with an overview of that particular subject and the laws most likely to affect your business decisions. Beginning with an introduction to Canada’s legal system as it applies to businesses, the guide includes an introduction to Canada’s tax system, the pensions and retirement savings landscape in Canada, foreign investment considerations, competition law, and details on doing business in Québec, to name a few topics. Doing Business in Canada does not contain...
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...the world. I don’t recommend lending Air Canada due to: * Weak industry conditions * Poor historical performance/financial health * Risk factors assessment * Poor credit ratings Summary of Main Points The airline industry is a very volatile industry with a lot of uncertainties. Based on Porter’s five forces, companies in the airline business are faced with challenges such as threat of new entrants, high buyers power, high suppliers power, availability of substitutes, and intense competition. Historical operating results are poor. The company has been having continuing losses since 2008. Also, financially it is not healthy. Air Canada leverage ratio is very high, and obligated to significant debt due to pension fund, employees’ benefit, and orders of new crafts. Labor strike is a major risk factor. Recently, the company was faced with several strikes that caused many flights delays or cancelations. Negotiation is taking place between the company and labor unions. Outcome this negotiation might result in higher labor cost preventing the company from enhancing its cost structure. According to S&P, Air Canada credit rating is B-, which is a non-investment grade. Also, Moody’s downgraded the company from B3 to Caa1 due to its debt obligation and high leverage. Company Overview Air Canada is the largest full-service airline in Canada and the 15th in the world. With fleet consisting of 350 aircrafts, it serves more than 180 domestic and...
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...in this report you will find the information about the Company and their recent corporate activity. We have identified various points that will be useful in your decision to invest in this company. We have included information regarding Canadian Tire’s history, the products and services offered by them, and an analysis of the internal and external factors that affect the Corporation’s operations. We have also assessed the critical issues the company is currently facing along with their major implications. In order to see the direction in which the company is head, we also evaluated their vision, mission and long term objectives and strategies, followed by a sound strategy assessment. We have also analysed the company’s marketing strategy in regards to three of the products that they offer and also an overview of the marketing mix pursued by the company in general. We collected data regarding their financials of the past three fiscal years, and checked their sources of capital. Lastly, we have provided conclusions and our recommendations about the company keeping in mind the overall shape of the company’s future operations. We hope that this report guides you in your decision to invest in this company. Sincerely, Star Investors This letter would be even better if it had several paragraphs! 2012 INVESTOR ANALYSIS OF THE CANADIAN TIRE CORPORATION November 27, 2012 Written By: George Peary ...
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...INTERNATIONAL BUSINESSMBA 5011 BOARD APPROVAL DOCUMENT FOR COMPANY EXPANSION IN THE INTERNATIONAL MARKET | | | | | | | Dated: AUGUST 11, 2013 Table of Contents 1.0 Introduction4 2.0 Objectives5 3.0 Company Overview6 3.1 Targeted Company Overview…………………………………………………………………………………………………………….7 4.0 Market Situation8 4.1 Local Market Situation……………………………………………………………………………………………………………………….8 4.2 International Market Situation…………………………………………………………………………………………………………..9 4.3Overview of Canada9 5.0 Market Assumptions………………………………………………………………………………………………………………………..10 6.0 SWOT Analysis…………………………………………………………………………………………………………………………………11 7.0 Target Market Needs……………………………………………………………………………………………………………………….12 7.1 Selected Products…………………………………………………………………………………………………………………………….12 7.2 Product feature……………………………………………………………………………………………………………………………….13 7.3 Product Packaging…………………………………………………………………………………………………………………………..13 7.4 Product Launch……………………………………………………………………………………………………………………………….13 7.5 Legal Considerations…………………………………………………………………………………………………………..……….…15 8.0Market Entry Strategy…………………………………………………………………………………………………………………….16 8.1 Types of Risks…………………………………..…………………………………………………………………………………………...18 8.2 Competitive Advantage………………………………………………………………………………………………………………...
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...Course Schedule Course Modules Review and Practice Exam Preparation Resources Introduction to Personal & Corporate Taxation [TX1] Course description and purpose Personal & Corporate Taxation [TX1] is the first of two courses in taxation in the CGA program of professional studies. It is a level four course that focuses on topics that aim to ensure you achieve a good understanding of the general principles and concepts of the Canadian Income Tax Act (ITA), as encountered by most individuals and corporations help you develop professional skills in the application of ITA principles and concepts to solve tax problems of individuals and corporations introduce you to the basic principles of income tax planning and international taxation, and introduce you to tax preparation software to aid in tax planning and in the preparation of individual T1 income tax and benefit returns. TX1 is designed to assist you in developing professional competence and skills to determine a taxpayer’s taxation requirements, exposure, and liability evaluate tax implications of proposed and completed transactions ensure compliance with all taxation reporting and filing requirements, and analyze and advise on tax planning issues. The CGA Program of Professional Studies is designed to help you develop the competencies that are essential to a professional accountant. For information on the competencies developed and strengthened specifically in TX1 and how they relate to the course topics, see the TX1 examination...
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...ITA Occasional Paper August 2007 “Above-Ground” Issues Affecting Energy Development in the Arctic By Rachel Halpern Office of Energy and Environmental Industries Overview As opportunities to develop energy resources in the Arctic grow as a result of climate change and technical advances, companies wishing to participate will face not only technical challenges, but political, legal, and regulatory challenges, as well. The five Arctic countries considered in this paper (defined here as the countries that border the Arctic Sea – the United States, Canada, Norway, Denmark/Greenland, and Russia – see Figure 1 on next page for map) will likely see increased interest in the development of their Arctic resources in the coming decades and will have to begin considering how to address these challenges in order to take advantage of this interest. Each Arctic country has different policies, laws, and regulations regarding oil and gas development and transportation, and these differences will affect how and by whom resources are developed, and how and where they are transported. This paper describes 1) the reasons that energy companies will likely focus more of their attention on the Arctic; 2) the current state of knowledge of Arctic oil and gas resources; and 3) issues that will affect the development of Arctic oil and gas resources including boundary issues, access to resources, environmental restrictions, tax and regulatory issues, transportation challenges, and regional...
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