904 resultados para Fundamental duty to pay taxes


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The pre-treatment step has a significant influence on the performance of bioenergy chains, especially on logistics. In nowadays conditions it is important to have technologies allowing to convert biomass at modest scales into dense energy carriers that ease transportation and handling. There are such technologies as charring and torrefaction. It is a thermal treatment of organic waste (only woody biomass is considered as a raw material in this work), which aims to produce a fuel with increased energy density. Wood processing is attractive under meaning of green house gas emissions. Charring and torrefaction are promising technologies due to its high process efficiency. It may be also attractive in the future as a renewable fuel with improved storage properties, increased energy density (compared to raw wood) for co-combustion and/or gasification.

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Mobile technology has been employed in banking for already two decades. However, its significance this far has been modest. It is expected that the industry will change a lot in the future. Elements of this change include tightening of competition, considering customer’s individual and changing needs, becoming involved in customer’s life and being where customers are. The goal of this study is to explore these fields with regard to Finnish banking as well as investigate selected consumers’ views towards this kind of new service approach. It can be divided into three questions: • What kinds of mobile services does the Finnish banking industry currently offer for consumers and what expectations do experts and consumers have towards them? o What is consumers’ attitude towards a context-aware service approach in the banking industry and what are the suggested tools for it? o What factors define clients’ adoption intentions towards the new context-aware service approach? Which factors do they consider most important? In order to create the framework for the study, both Finnish and foreign scientific and professional literature considering evolution of the industry and innovation adoption has been used. The empirical part of the study consists of 11 interviews, including 6 expert interviews and 5 consumer interviews. The results show that the selected consumers reacted very positively to the suggested new service approach that considers them as a person and aims at simplifying their banking. The consumers appreciated especially solutions that simplified their everyday banking. Also proactive actions from a bank was considered important especially in everyday banking, as long as the customer was able to define the amount and way of contacts he received. According to the findings banks should aim at supporting their customers more than they do now. However, they also need to pay attention to not irritate their customers by excessive contacts. Banks should also open-mindedly introduce new technologies to their customers. Key words

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Modern research on literacy, the scriptualization of the administration and the interaction between the governing and the governed as part of the political culture, has brought to the fore the issue of different scripts and their terms. The present dissertation focuses on the parish scribes in the county of Ostrobothnia during the period 1721–1868. The peasantry had been given the right to pay parish scribes in 1624. The parish scribes who were to assist the peasants in connection with the collection of taxes simultaneously supervised the bailiffs who collected the taxes. Their writing skills made the scribes indispensable also in many other contexts. In Ostrobothnia, the peasantry had use for parish scribes, who worked as mediators between Swedish and Finnish, between the oral and the written and vice versa. The aim of this dissertation is on the one hand to explore the recruitment of parish scribes, and on the other to examine the parish scribes as a professional and social group. The parish scribes’ significance for the peasantry in everyday life, local decision-making and in connection with political processes will be analyzed by examining their work and professional activities. The recruitment of parish scribes and has been analyzed as a decision process where different actors were able to influence the election. The parish scribes’ competence requirements and terms of employment have been analyzed. The parish scribes as a professional body or a social group has not previously been explored. The examination of the 154 parish scribes as a professional and social group has been carried out in the form of a collective biography. Parish scribes’ tasks originally consisted of the collection of taxes, but the duties within the parish administration increased in the eighteenth and nineteenth centuries. The private writing assignments consisted of many different documents: bills of sale, probate inventories and estate distributions, wills, land tenancy agreements, life annuity and crofter agreements, promissory notes, auction records and different survey documents. The interaction with state power has been analyzed by examining five political decision-making processes that the peasants actively participated in.

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AN EXAMINATION OF NHL FANS' REACTIONS TO THE CANCELLED 2004- 2005 SEASON Chad Asselstine Faculty of Applied Health Sciences, Brock University Gary Bettman, the Commissioner of the National Hockey League (NHL) stepped in front of the worldwide media on February 16, 2005 to announce that there would be no NHL games played during the 2004-2005 season. Two sides were prominent during the labour dispute; the NHL owners and the NHLP A, however a third side that became the forgotten party was the fans (NHLF A, 2005). The fans are the consumers of the NHL and all the brands associated with its franchises, they are the people who provide the revenues that allow owners to pay the players' salaries. The present study is situated within the sport marketing framework, particularly within the fan loyalty literature to provide an understanding of the impact of the 2004- 2005 lockout on the forgotten party, NHL fans. This study examines 16 fans' experiences in four stages: becoming a fan of the NHL, being a fan prior to the lockout, being a fan during the lockout including their anticipated reaction to the return of the NHL, and their actual reaction to the return of the NHL. Data was collected using face-to-face interviews with each ofthe participants, resulting in 16 fans' stories of how the lockout impacted them specifically. Through analysis of the data themes began to emerge including the fans' understanding that there was a need to restructure game play, the business operations of the NHL, a desire for service recovery strategies which would exceed fans' expectations, 4 and the desire for alternative forms of consumption including alternative hockey leagues as well as the growing popularity of poker playing. The study summarizes the effects that the NHL lockout had on the relationship between 16 individual fan~ and their favourite teams, and concludes with Suggestions for Future Research and Implications for Sport Marketers that emerged from this unique case in the history of North American professional sport.

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Butler's Rangers were disbanded in 1784. In 1788, British officials organized the Nassau Militia. Nassau was one of the Districts of Upper Canada, Niagara being only part of the district. The Nassau Militia was a military presence from 1788-1793. With the reorganization of the province into sixteen counties in 1792, Lincoln County (with 20 townships) came into existence. The militia was renamed as the Lincoln Militia. At the outbreak of the War of 1812, the Lincoln Militia was organized into five regiments. Later, members of the Lincoln Militia were called out for duty to track and subdue insurgents during the 1837 Rebellions. In 1846, Lincoln County divided into Lincoln and Welland counties, and militia regiments were reformed. This changed many times until 1936 when they became known as The Lincoln and Welland Regiment.

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Transcription: Encampment Plattsburgh My Dear Uncle Nov. 11th 1812 We are making every possible preparation to invade Canada. I have no doubt but we march in six days. From the best information I can get it is not contemplated to attack the Isle aux Noix – We shall take into the field 2500 infantry between 3 & 4 hundred cavalry 25 light artillery & 150 artillerists; of the malitia I have no accurate knowledge there is more than 1000 of them, the number of regular troops is mentioned you may rely on as being nearly correct I cannot state to a man as I have not had an opportunity of being the consolidated returns of the different corps. It is said that a [corps formed?] of volunteers are to join us from Vermont. I think it doubtful I believe that we shall have no great difficulty in going to Montreal as to the ultimate policy of the [act it is?] not my duty to judge. Confidential our troops are raw particularly in loading and firing they are much deficient. The 6th and 15th will be able to act with some considerable ... of precision and accuracy the remaining infantry—badly disciplined. Should any thing [occur?] with me my fate be unfortunate the [little?] property willed me by my grandfather will secure you the amount I owe you. General Dearborn I understand is at Burlington on his way here. Some of the prisoners that were taken at Queenstown have [arrived?] at Montreal probably. [Ensign Rich?] is among them. Several officers here became acquainted with him soon after he received his [two illegible words] & speak highly of him. [Always?] affectionately yours J. E. A. Masters P.S. I shall write you again before we march excuse this [scrawl?] my hand are too cold to write a fair hand we shall have here near [400?] sick that are not able to march J. E. A. Masters The [Hon.?] Josiah Masters [Schaghticoke?] N.Y. N. B. Nov. 13th We have orders to be prepared to march on the 15th at 12 oclock. Our baggage will be contained as much as possible. The officers carry no baggage except what they carry in their knapsacks. I am in fine health and am able [Hand?] most any [illegible word] My love to all affectionately Your nephew J. E. A. Masters

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An act to charge duty to retailers of liquor and for licensing retailers of liquor. The document beings "At the Parliament begun and holden at Westminster, the Fourteenth Day of January, Anno Dom. 1734 in the Eighth Year of the Reign of our Sovereign Lord George the Second, by the Grace of God, of Great Britain, France, and Ireland, Kind, Defender of the Faith, And from thence continued by federal Prorogation to the Fifteenth Day of January, 1735. being the Second Session of this present Parliament."

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Letter from P. Mason of Ottawa to S.D. Woodruff stating that a certificate has been issued to pay full compensation for all the damage to lots 20 and 21 in the 5th Concession in Grantham by the overflow of the Welland Canal. A piece has been torn from the top of the letter. This does not affect the text, Sept. 24, 1880.

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Letter to J.G. Cadham regarding Elizabeth Cudney stating that 10 months interest is due. The writer includes and abstract of title on the land which includes: No. 944 assignment of the mortgage of John Malone to S.D. Woodruff; No. 1207 Deed Jesse O’Dell to S.D. Woodruff; No. 1125 Deed S.D. Woodruff to Ezekiel Cudney; No. 1127 Mortgage Ezekiel Cudney to S.D. Woodruff. “Mr. Ezekiel Cudney died and his family was not able to pay off the mortgage and gave the deed and place to me. The agreement with Elizabeth Cudney shows what her title is and when I am paid the amount due to me in accordance with the agreement the deed will be executed.”, Dec. 9, 1901.

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1 handwritten 1 page letter addressed to Mr. Josiah Matlock of Smithville from John Pleddall of Chippawa. Mr. Pleddall states that he has just heard from James Carlaw that George is to sell and move to Boston. William Macklem wants to see him, if he is not gone. There is no mention of George’s last name. It is noted within the body of the letter that the post office is closed and 5 cents are enclosed to pay for the letter.

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Letter with the letterhead “John I. Mackenzie and Co. Importers of Dry Goods” to S.D. Woodruff from John I. Mackenzie stating that he omitted to consult with Mr. Woodruff regarding funds to pay some of the contractors (2 pages, handwritten), July 8, 1875.

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Letter (2 pages, handwritten) from the office of Hart, Ball and Hart of Buffalo, New York to William R. Allen of St. Catharines, Ont. proposing work to be done regarding the hot water heating of the building. The owner of the building is expected to pay the railway fare of the men and to pay their board while they are in St. Catharines, July 8, 1876.

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Letter to Mr. Stayner from Henry Nelles in which Mr. Nelles says that he is surprised that Mr. Stayner expects him to pay a dollar regarding some mail which Mr. Nelles was obliged to send. This is attached to a letter to H. Nelles from Mr. Stayner which is illegible (3 pages in total, handwritten), Jan. 30, 1841.

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

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La présente recherche a pour but de faire le point sur l'état du droit canadien et sur ses perspectives futures en relation avec les œuvres créées par ordinateurs. L'outil terminologique choisi pour notre objectif est le logiciel de traduction automatique multilingue qui, à cause de sa complexité, s'éloigne le plus du programmeur « créateur» et se rapproche le plus d'œuvres qui ne peuvent être directement attribuées aux linguistes et programmeurs. Ces outils et leurs créations seront d'après nous les prochains outils technologiques à confronter le droit. En effet, dans un avenir prévisible, considérant l'évolution technologique, ces logiciels produiront des textes qui bénéficieront d'une valeur commerciale ajoutée et c'est alors que certains feront valoir leurs « droits », non seulement sur les textes mais aussi sur la technologie. Pour atteindre cet objectif, nous débuterons par un retour historique sur la technologie et ses origines. Par la suite, nous ferons une analyse de la protection actuelle accordée aux logiciels, aux banques de données et aux traductions qu'ils produisent. Nous déterminerons ensuite qui sera responsable des textes produits en relation avec le texte d'origine et avec sa résultante au niveau du droit d'auteur et de celui de la responsabilité civile. Cette recherche nous amènera à conclure que le droit actuel est « mésadapté » tant à l'égard de la protection qu'au niveau de la responsabilité. Ces conclusions devront d'après nous imposer un retour aux principes fondamentaux du droit. Ce fondamentalisme légal sera pour nous le prix à payer pour la légitimité. En effet, plus particulièrement concernant le droit d'auteur, nous conclurons qu'il devra cesser d'être le « fourre-tout» du droit de la propriété intellectuelle et redevenir ce qu'il doit être: un droit qui protège la créativité. Cette démarche prospective tirera ses racines du fait que nous serons obligés de conclure que les juristes canadiens ont refusé, à tort à notre point de vue, de renvoyer au monde des brevets les méthodes et procédés nouveaux et inventifs, ce qui donc a introduit des problématiques inutiles qui exacerbent l'incertitude. Finalement, notre cheminement nous dirigera vers le droit de la responsabilité où nous soutiendrons que le fournisseur ne peut actuellement être responsable du texte produit puisqu'il ne participe pas directement aux choix et ne porte pas atteinte au contenu. Voici donc en quelques mots le cœur de notre recherche qui entrouvre une boîte de Pandore.