The empirical analysis of cigarette tax avoidance and illicit trade in Vietnam, 1998-2010.

Illicit trade carries the potential to magnify existing tobacco-related health care costs through increased availability of untaxed and inexpensive cigarettes. What is known with respect to the magnitude of illicit trade for Vietnam is produced primarily by the industry, and methodologies are typically opaque. Independent assessment of the illicit cigarette trade in Vietnam is vital to tobacco control policy. This paper measures the magnitude of illicit cigarette trade for Vietnam between 1998 and 2010 using two methods, discrepancies between legitimate domestic cigarette sales and domestic tobacco consumption estimated from surveys, and trade discrepancies as recorded by Vietnam and trade partners. The results indicate that Vietnam likely experienced net smuggling in during the period studied. With the inclusion of adjustments for survey respondent under-reporting, inward illicit trade likely occurred in three of the four years for which surveys were available. Discrepancies in trade records indicate that the value of smuggled cigarettes into Vietnam ranges from $100 million to $300 million between 2000 and 2010 and that these cigarettes primarily originate in Singapore, Hong Kong, Macao, Malaysia, and Australia. Notable differences in trends over time exist between the two methods, but by comparison, the industry estimates consistently place the magnitude of illicit trade at the upper bounds of what this study shows. The unavailability of annual, survey-based estimates of consumption may obscure the true, annual trend over time. Second, as surveys changed over time, estimates relying on them may be inconsistent with one another. Finally, these two methods measure different components of illicit trade, specifically consumption of illicit cigarettes regardless of origin and smuggling of cigarettes into a particular market. However, absent a gold standard, comparisons of different approaches to illicit trade measurement serve efforts to refine and improve measurement approaches and estimates.

Welfare Effort and Poverty from the Monetary and Capabilities Approach: A Cross-Country Analysis in Latin American and the Caribbean (1990-2010)

There is abundant empirical evidence on the negative relationship between welfare effort and poverty. However, poverty indicators traditionally used have been representative of the monetary approach, excluding its multidimensional reality from the analysis. Using three regression techniques for the period 1990-2010 and controlling for demographic and cyclical factors, this paper examines the relationship between social spending per capita —as the indicator of welfare effort— and poverty in up to 21 countries of the region. The proportion of the population with an income below its national basic basket of goods and services (PM1) and the proportion of population with an income below 50% of the median income per capita (PM2) were the two poverty indicators considered from the monetarist approach to measure poverty. From the capability approach the proportion of the population with food inadequacy (PC1) and the proportion of the population without access to improved water sources or sanitation facilities (PC2) were used. The fi ndings confi rm that social spending is actually useful to explain changes in poverty (PM1, PC1 and PC2), as there is a high negative and signifi cant correlation between the variables before and after controlling for demographic and cyclical factors. In two regression techniques, social spending per capita did not show a negative relationship with the PM2. Countries with greater welfare effort for the period 1990-2010 were not necessarily those with the lowest level of poverty. Ultimately social spending per capita was more useful to explain changes in poverty from the capability approach.

Dr. A. Leon Hatzan letters,1926, 1932-1940, n.d.

Alexander Leon Hatzan (1864-1941), a native of Belgium, was a self-described medical doctor, missionary, academic and some time herbalist. In 1918 he moved to Niagara Falls, first living on Clifton Avenue (now Zimmerman Ave.), later moving to the River Road home he shared with his wife Ada Beatrice Rolston (1882-1975). He was the author of three books and at least four known music scores. He was heavily involved in the promotion of his books and his music. The correspondence is chiefly in reply to gifts of books and/or music sent by Hatzan to the recipients or in reply to requests for speaking engagements. Hatzan died on October 7, 1941 while visiting Vancouver, BC.

Margaret Glassford fonds, 1941, 1951, 1961, 1971, 1973-1975, 1977-1984, 1986-2000, 2002, 2005, n.d.

Margaret was an only child who grew up on a farm just east of Cayuga, Ontario. After high school, Margaret attended Hamilton Teacher’s College and took a position with Grantham Public School Board and taught at Power Glen school. Margaret was married in 1962 and had 2 children, a daughter and a son in 1963 and 1964, respectively. Margaret left her teaching job to raise her children. Margaret was very creative and artistic and during this time, focused on these talents, which included painting, graphic arts and sewing. Margaret was also an accomplished pianist. In her 40’s, Margaret enrolled at Brock University and in 1989 obtained a Honors Bachelor of Arts degree with First-Class Honors in Sociology. In partial fulfillment of her Honors B.A. she completed her thesis that is entitled ; The State and Liberal Feminism: The Ontario Government’s “Business Ownership For Women Program”. While living in St. Catharines, Margaret attended York University and graduated with a Master of Arts in Sociology in 1992 where her studies focused on women’s issues. Margaret received a scholarship from York University and was a teaching assistant. Margaret stayed on at York University and completed her academic requirements for a Doctorate degree in Sociology. Her dissertation was on self employed women in St. Catharines at the beginning of WWII -- not the” Rosie the Riveters” who took over jobs formerly held by men who had to go off to fight World War II, but women who ran their own businesses when that was still unusual. Margaret completed the research for her thesis but did not complete her written thesis as she made a difficult decision to put her academic work on hold in the mid-1990’s and she returned to her love for the arts, although she always remained a voracious reader and interested in women’s issues. In the last decade of her life, she took up quilting with a passion, which she referred to as fabric arts. Margaret loved colour and being non-traditional. Margaret had been a quilting instructor at the Flemington College for Fine Arts in Haliburton. In 1997, Margaret founded Project Smile in the St. Catharines region, a non-profit group who make quilts for children with cancer. Margaret was also the President of the Niagara Heritage Quilters’ Guild in 2006-2007 and was very involved with the Local Council of Women.

Proceedings : Grand Lodge, A.F. & A.M. of Canada in the Province of Ontario - 1932

On spine : The Grand Lodge of Canada in the Province of Ontario.

La multiculturalité, la communauté et les femmes non-conventionnelles dans The Diviners de Margaret Laurence et O Pioneers! de Willa Cather

Résumé Ce mémoire traite des enjeux multiculturels du tournant du vingtième siècle en Amérique du Nord, des problématiques de la communauté de face-à-face ainsi que de la non-conventionalité des protagonistes féminins présents dans The Diviners (1974) de Margaret Laurence et O Pioneers! (1913) de Willa Cather. Cette étude a pour objectif de faire des liens entre ces deux œuvres qui ont été écrites par des auteures féminines, qui mettent en scène des femmes fortes et émancipées dans des petites communautés multiculturelles de l’Ouest. Cette étude traitera également des différences entre les deux romans, soit l’époque et le contexte. Cette étude s’intéressera, en premier lieu, aux différents enjeux de la multiculturalité et analysera les deux romans à la lumière de concepts tels le Melting pot, l’assimilation et l’interculturalité. Cette étude s’intéressera ensuite aux problématiques de la communauté de face-à-face. Elle aura pour objectif de déconstruire l’idéal type de la communauté de face-à-face et de démontrer comment frictions et rejets font partie du quotidien des personnages des deux romans. En dernier lieu, cette étude s’intéressera à la non-conventionalité des personnages féminins principaux. En effet, chacune à leur manière, les protagonistes fracassent les stéréotypes féminins de leur milieu et de leur époque afin de s’émanciper.

L'attrition de la marque d'usage PROVERBIAL de la 7e (1878) à la 8e (1932-35) édition du Dictionnaire de l'Académie française

Notre mémoire porte sur l’attrition de la marque d’usage PROVERBIAL de la 7e (1878) à la 8e édition du Dictionnaire de l’Académie française (1932-35). L’informatisation des huit éditions achevées de l’ouvrage (Redon 2002), qui permet tant le relevé quantitatif que qualitatif des données, laisse voir que la marque jouit d’une grande stabilité dans les sept premières éditions, mais que son emploi chute considérablement de l’édition de 1878 à celle de 1932-35. Dans les limites notre projet, nous tâchons de comprendre le comment de cette érosion. Pour ce faire, nous avons recensé exhaustivement les lexies touchées de la 7e à la 8e édition, en tenant compte des cas de figure logiquement possibles : retrait d’un article ou d’une lexie dans la 8e édition, lexies partagées avec la 7e édition mais a) dépouillées de la marque, b) marquées différemment ou c) héritières du marquage d’origine. Dans l’édition de 1878, PROVERBIAL s’applique à 4 674 lexies distribuées dans 1 645 articles. Au terme de notre recherche, nous identifions les expressions proverbiales disparues ou maintenues dans le passage crucial de la 7e à la 8e édition du Dictionnaire de l’Académie française. Nous en tirons des résultats qui portent, entre autres, sur la transformation du système de marquage dans la tradition du Dictionnaire de l’institution.

La perception de l'URSS dans quatre quotidiens français lors de l'émergence de l'Allemagne nazie, juin 1932 — mars 1934

Les relations franco-soviétiques font l'objet de nouvelles études depuis l'ouverture des archives russes après la chute du communisme au début des années 1990. La présente étude vise à cerner comment la presse française percevait l'URSS et ses relations avec la France entre 1932 et 1934. Cette période est cruciale, car elle correspond à l'arrivée du nazisme en Allemagne et à un certain rapprochement franco-soviétique. La prise du pouvoir par Hitler eut un impact majeur sur les relations entre les deux pays, mais ce ne fut pas toujours compris rapidement en entièrement. Les journaux analysaient la situation avec une perspective compromise par leurs opinions politiques ou leurs intérêts financiers. Néanmoins, nous observons une nette évolution de leurs points de vue sur les 21 mois étudiés ici. Cela est dû à l'aggravation de la menace allemande et à la politique menée par l'URSS et par une partie du corps politique français. Afin d'avoir un échantillon viable, nous nous intéresserons à quatre quotidiens majeurs : Le Figaro, Le Temps, Le Populaire et L'Humanité. Mis ensemble, ces journaux représentent l'essentiel du panorama politique français. Les journaux de droite se firent de moins en moins critiques vis-à-vis de l'URSS, sans pour autant abandonner leur méfiance. Ceux de gauche soutinrent le rapprochement, tout en restant incrédules quant à la situation réelle. Cette recherche en est une de la perspective de l'autre, du rôle des médias dans la société et de l'influence de l'idéologie politique.

Documentación de materiales para la enseñanza de la música en España (1823-1932) : catalogación, análisis y estudio.

Focalizar hacia dónde apunta el desarrollo del arte de la Educación Musical en España, quiénes han sido los impulsores de tales innovaciones y qué aportaciones se han llevado a cabo en el panorama educativo de este período de la historia de España. Contrastando estas fuentes documentales de la pedagogía española con el resto de países, se encuentran datos y sistemas comunes que responden a la trayectoria pedagógica musical en la que se situá este trabajo. El método adecuado es el método histórico-pedagógico ya que realiza un estudio científico sobre las características de los métodos, procedimientos musicales, materiales de enseñanza y los autores que los emplean en España, en el período comprendido entre 1823 y 1932. En primer lugar, se sitúan los aspectos pedagógicos generales de cada período que contextualizan los métodos de enseñanza musical; en segundo lugar, se presentan los métodos de enseñanza reglada de la Música, procedimientos y autores relevantes de la etapa, y en tercer lugar, se ofrecen los métodos de enseñanza particular de la Música. Este modo de proceder ayuda a estructurar el contenido de cada etapa revisando todo aquello que puede conectar con las metodologías actuales para revalorizar el caudal pedagógico del período señalado. Se intenta proceder a través de un estudio lineal de la enseñanza comenzando por la educación de Párvulos, Elemental, y de forma colateral del Magisterio, al objeto de ver cómo está tratada la enseñanza de la Música en cada uno de los tramos educativos y las interrelaciones que se establecen. La investigación se presenta dividida en tres períodos. Primera Etapa, titulada Descubrimiento (1823-1858). Segunda Etapa, denominada Desarrollo y Consolidación (1858-1890). Tercera Etapa, titulada Expansión y Apertura(1890-1932). El tema objeto de esta investigación del que se ha valido de fuentes documentales antiguas lleva a conclusiones de interés, especialmente desde el punto de vista metodológico. La recopilación de materiales para la enseñanza de la Música, Canto, Música y Canto o Enseñanza Artística, como se denomina esta materia a lo largo del siglo, ha permitido analizar la realidad educativa de España, en el período comprendido entre 1823 y 1932, al hilo de lo que acontece en Europa; una materia de enseñanza vinculada al Dibujo, a la Gimnástica, al Lenguaje y a la Higiene escolar. La revisión de tales documentos, organizados por etapas y de forma cronológica aporta una visión completa de la educación a nivel general y especialmente, de la teoría y práctica de la enseñanza musical a nivel escolar y particular. Todo ello lleva a escudriñar cada texto, contexto y autor para encontrar aspectos educativos de la enseñanza de la Música y del Canto en España, por minúsculos que parezcan, queriendo encontrar conexiones con los planteamientos educativos vigentes y desestimando todo lo que pueda ser una visión reduccionista de la enseñanza de este período de la historia, también matizado por el lenguaje moralista y religioso de la época. Se concluye diciendo que se ha encontrado suficientes datos para llenar de contenido las hipótesis iniciales. No obstante, se abren grandes horizontes y nuevas líneas de trabajo, válidas para futuras investigaciones para abordar en un futuro no muy lejano, tales como la recopilación de materiales escolares y práctica musical en la Provincia de Córdoba; Análisis musical de los cantos escolares y de la Música Popular en algunos centros educativos de España o el estudio comparativo de metodologías en la enseñanza de la Música dentro de España.

La Universidad Internacional de Verano en Santander (1932-1936) : la única actividad modernizadora de la Junta para Ampliación de Estudios (1907-1939).

Resumen basado en el de la publicación

Contribution of the double layer to transient faradaic processes: implications for hydrodynamic modulated voltammetry of nanostructures

The electrochemistry of Pt nanostructured electrodes is investigated using hydrodynamic modulated voltammetry (HMV). Here a liquid crystal templating process is used to produce platinum-modified electrodes with a range of surface areas (roughness factor 42.4-280.8). The electroreduction of molecular oxygen at these nanostructured platinum surfaces is used to demonstrate the ability of HMV to discriminate between faradaic and nonfaradaic electrode reactions. The HMV approach shows that the reduction of molecular oxygen experiences considerable signal loss within the high pseudocapacitive region of the voltammetry. Evidence for the contribution of the double layer to transient mass transfer events is presented. In addition, a model circuit and appropriate theoretical analysis are used to illustrate the transient responses of a time variant faradaic component. This in conjunction with the experimental evidence shows that, far from being a passive component in this system, the double layer can contribute to HMV faradaic reactions under certain conditions.

An investigation of the shortcomings of the CONSORT 2010 statement for the reporting of group sequential randomised controlled trials: a methodological systematic review

Background It can be argued that adaptive designs are underused in clinical research. We have explored concerns related to inadequate reporting of such trials, which may influence their uptake. Through a careful examination of the literature, we evaluated the standards of reporting of group sequential (GS) randomised controlled trials, one form of a confirmatory adaptive design. Methods We undertook a systematic review, by searching Ovid MEDLINE from the 1st January 2001 to 23rd September 2014, supplemented with trials from an audit study. We included parallel group, confirmatory, GS trials that were prospectively designed using a Frequentist approach. Eligible trials were examined for compliance in their reporting against the CONSORT 2010 checklist. In addition, as part of our evaluation, we developed a supplementary checklist to explicitly capture group sequential specific reporting aspects, and investigated how these are currently being reported. Results Of the 284 screened trials, 68(24%) were eligible. Most trials were published in “high impact” peer-reviewed journals. Examination of trials established that 46(68%) were stopped early, predominantly either for futility or efficacy. Suboptimal reporting compliance was found in general items relating to: access to full trials protocols; methods to generate randomisation list(s); details of randomisation concealment, and its implementation. Benchmarking against the supplementary checklist, GS aspects were largely inadequately reported. Only 3(7%) trials which stopped early reported use of statistical bias correction. Moreover, 52(76%) trials failed to disclose methods used to minimise the risk of operational bias, due to the knowledge or leakage of interim results. Occurrence of changes to trial methods and outcomes could not be determined in most trials, due to inaccessible protocols and amendments. Discussion and Conclusions There are issues with the reporting of GS trials, particularly those specific to the conduct of interim analyses. Suboptimal reporting of bias correction methods could potentially imply most GS trials stopping early are giving biased results of treatment effects. As a result, research consumers may question credibility of findings to change practice when trials are stopped early. These issues could be alleviated through a CONSORT extension. Assurance of scientific rigour through transparent adequate reporting is paramount to the credibility of findings from adaptive trials. Our systematic literature search was restricted to one database due to resource constraints.