Le service minimum et les services essentiels : étude française confrontée au droit québécois

"Thèse présentée à la Faculté des études supérieures en vue de l'obtention du grade de Docteur en droit (L.L.D)"

Replacing the watercooler : connecting through enterprise microblogging

This paper, founded within Enterprise 2.0, knowledge management and informed learning theory, outlines the introduction of Yammer, an enterprise microblogging application at CPA Australia. The implementation and adoption process is discussed through usage analysis, and resulting outcomes through user success stories. Lessons learned provide a framework for organisations looking to adopt social networking tools within their own organisational environment.

Transfer pricing and multinational financial institutions : the case for replacing arm’s length price with a unitary approach

The international tax system, designed a century ago, has not kept pace with the modern multinational entity rendering it ineffective in taxing many modern businesses according to economic activity. One of those modern multinational entities is the multinational financial institution (MNFI). The recent global financial crisis provides a particularly relevant and significant example of the failure of the current system on a global scale. The modern MNFI is increasingly undertaking more globalised and complex trading operations. A primary reason for the globalisation of financial institutions is that they typically ‘follow-the-customer’ into jurisdictions where international capital and international investors are required. The International Monetary Fund (IMF) recently reported that from 1995-2009, foreign bank presence in developing countries grew by 122 per cent. The same study indicates that foreign banks have a 20 per cent market share in OECD countries and 50 per cent in emerging markets and developing countries. Hence, most significant is that fact that MNFIs are increasingly undertaking an intermediary role in developing economies where they are financing core business activities such as mining and tourism. IMF analysis also suggests that in the future, foreign bank expansion will be greatest in emerging economies. The difficulties for developing countries in applying current international tax rules, especially the current traditional transfer pricing regime, are particularly acute in relation to MNFIs, which are the biggest users of tax havens and offshore finance. This paper investigates whether a unitary taxation approach which reflects economic reality would more easily and effectively ensure that the profits of MNFIs are taxed in the jurisdictions which give rise to those profits. It has previously been argued that the uniqueness of MNFIs results in a failure of the current system to accurately allocate profits and that unitary tax as an alternative could provide a sounder allocation model for international tax purposes. This paper goes a step further, and examines the practicalities of the implementation of unitary taxation for MNFIs in terms of the key components of such a regime, along with their their implications. This paper adopts a two-step approach in considering the implications of unitary taxation as a means of improved corporate tax coordination which requires international acceptance and agreement. First, the definitional issues of the unitary MNFI are examined and second, an appropriate allocation formula for this sector is investigated. To achieve this, the paper asks first, how the financial sector should be defined for the purposes of unitary taxation and what should constitute a unitary business for that sector and second, what is the ‘best practice’ model of an allocation formula for the purposes of the apportionment of the profits of the unitary business of a financial institution.

An investigation of the effect of replacing fish meal with soyabean meal, groundnut cake and blood meal at varied proportion on growth and food utilization of the Clarias anguillaris fingerlings fed in outdoor hapas

Fingerlings of Clarias anguillaris obtained from a homogenous source through induce breeding and each with a mean weight of 2.8g were stocked in ten hapas each measuring 1.0x1.0m in outdoor concrete tank and were fed for eight (8) weeks. Results shows that the best growth rate was recorded among fingerlings fed fish meal as the only protein source (TD5) while DT2 containing soya bean, groundnut cake (40%), blood meal as the protein sources came next. The growth rate of fingerlings fed DT2 (40 % groundnut cake, 10% soyabean meal and 10% blood meal) was higher than those fed DT4 containing 10% fish meal but lower than those fed DT5 which has fish meal as its sole source of protein (53.0%). Analysis of various growth parameters like SGR, FCR and PER. shows that DT5 was the overall best diet but there was no significant statistical difference in weight gained by fish fed the five diets (P <0.05)

Demonstration of 2.488Gb/s simultaneous all-optical wavelength conversion and tone reading/replacing in an integrated-SOA/DFB laser

A technique is demonstrated that allows for the wavelength conversion of data with both simultaneous monitoring and replacing of a wavelength identifying pilot tone. The technique should be upgradable to data rates of 10Gb/s and higher.

Technique for wavelength converting a 2.488 Gb/s signal whilst simultaneously monitoring and replacing a wavelength identifying pilot tone

A wavelength conversion device was demonstrated at the bit rate of 2.488 Gb/s with 2R (reamplification and reshaping) regenerative properties. A low frequency pilot tone was removed during the conversion process and a new one added. The wavelength converter is shown to operate well at 10 Gb/s, and tone identification/replacement should also be possible at this data rate.

Determination of appropriate condition on replacing methane from hydrate with carbon dioxide

This paper is intended to determine the appropriate conditions for replacing CH4 from NGH with CO2. By analyzing the hydration equilibrium graphs and geotherms, the HSZs of NGH and CO2 hydrate, both in permafrost and under deep sea, were determined. Based on the above analysis and experimental results, it is found that to replace CH4 from NGH with gaseous CO2, the appropriate experimental condition should be in the area surrounded by four curves: the geotherm, (H-V)(CO2), (L-V)(CO2) and (H-V)(CH4), and to replace CH4 from NGH with liquid CO2, the condition should be in the area surrounded by three curves: (L-V)(CO2), (H-L)(CO2) and (H-V)CH4. For conditions in other areas, either CO2 can not form a hydrate or CH4 can release little from its hydrate, which are not desirable results.

Replacing failed private water contracts

Failed private water concessions have been terminated and replaced with public sector operations in many countries. The paper reviews the negotiating processes involved in these terminations.

Replacing rubber plantations by rain forest in Southwest China - Who would gain and how much?

The cultivation of rubber trees in Xishuangbanna Prefecture in China’s Yunnan Province has triggered an unprecedented economic development but it is also associated with severe environmental problems. Rubber plantations are encroaching the indigenous rainforests at a large scale and a high speed in Xishuangbanna. Many rare plant and animal species are endangered by this development, the natural water management is disturbed and even the microclimate in this region has changed over the past years. The present study aims at an assessment of the environmental benefits accruing from a reforestation project partly reversing the deforestation that has taken place over the past years. To this end a Contingent Valuation survey has been conducted in Xishuangbanna to elicit local residents’ willingness to pay for this reforestation program that converts existing rubber plantations back into forest. It is shown that local people's awareness of the environmental problems caused by increasing rubber plantation is quite high and that in spite of the economic advantages of rubber plantation there is a positive willingness among the local population to contribute financially to a reduction of existing rubber plantations for the sake of a partial restoration of the local rainforest. These results could be used for the practical implementation of a PES (Payments for Eco-System Services) system for reforestation in Xishuangbanna.

Replacing the ASBO with the injunction to prevent nuisance and annoyance: a plea for legislative scrutiny and amendment

In May 2013, the Coalition Government introduced a Bill which if passed will streamline the tools available to tackle anti-social behaviour. One of their proposals is to replace the controversial anti-social behaviour order (ASBO) with what is termed an Injunction to Prevent Nuisance and Annoyance (IPNA). Although designed to tackle criminal and sub-criminal behaviour, this new intervention will be a purely civil order replacing the civil-criminal hybrid ASBO. This article explores some of the more troubling aspects of this part of the Bill including its expansive definition of anti-social behaviour, the avoidance of due process protections, the extensive restrictions that respondents may face and the likely impact of its use on young people. With legislation presently under Parliamentary scrutiny, this article calls for amendments to avoid the most problematic aspects of the ASBO being not just replicated but amplified.

The impacts of replacing air bubbles with microspheres for the clarification of algae from low cell-density culture

Dissolved Air Flotation (DAF) is a well-known coagulation-flotation system applied at large scale for microalgae harvesting. Compared to conventional harvesting technologies DAF allows high cell recovery at lower energy demand. By replacing microbubbles with microspheres, the innovative Ballasted Dissolved Air Flotation (BDAF) technique has been reported to achieve the same algae cell removal efficiency, while saving up to 80% of the energy required for the conventional DAF unit. Using three different algae cultures (Scenedesmus obliquus, Chlorella vulgaris and Arthrospira maxima), the present work investigated the practical, economic and environmental advantages of the BDAF system compared to the DAF system. 99% cells separation was achieved with both systems, nevertheless, the BDAF technology allowed up to 95% coagulant reduction depending on the algae species and the pH conditions adopted. In terms of floc structure and strength, the inclusion of microspheres in the algae floc generated a looser aggregate, showing a more compact structure within single cell alga, than large and filamentous cells. Overall, BDAF appeared to be a more reliable and sustainable harvesting system than DAF, as it allowed equal cells recovery reducing energy inputs, coagulant demand and carbon emissions. © 2014 Elsevier Ltd.

alr approach for replacing values below the detection limit

All of the imputation techniques usually applied for replacing values below the detection limit in compositional data sets have adverse effects on the variability. In this work we propose a modification of the EM algorithm that is applied using the additive log-ratio transformation. This new strategy is applied to a compositional data set and the results are compared with the usual imputation techniques