Morris Norman collection, 1863-1971, n.d.

Morris Norman is a chartered accountant and partner at Norman, Goldberg & Co. LLP, an accounting firm in Toronto. He is an avid collector of Canadiana and generously donates much of the material he acquires to various Archives.

A Canadian calendar: XII lyrics.

"Written by Francis Sherman."

Determinants of bankruptcy protection duration for Canadian firms

The present thesis examines the determinants of the bankruptcy protection duration for Canadian firms. Using a sample of Canadian firms that filed for bankruptcy protection between the calendar years 1992 and 2009, we fmd that the firm age, the industry adjusted operating margin, the default spread, the industrial production growth rate or the interest rate are influential factors on determining the length of the protection period. Older firms tend to stay longer under protection from creditors. As older firms have more complicated structures and issues to settle, the risk of exiting soon the protection (the hazard rate) is small. We also find that firms that perform better than their benchmark as measured by the industry they belong to, tend to leave quickly the bankruptcy protection state. We conclude that the fate of relatively successful companies is determined faster. Moreover, we report that it takes less time to achieve a final solution to firms under bankrupt~y when the default spread is low or when the appetite for risk is high. Conversely, during periods of high default spreads and flight for quality, it takes longer time to resolve the bankruptcy issue. This last finding may suggest that troubled firms should place themselves under protection when spreads are low. However, this ignores the endogeneity issue: high default spread may cause and incidentally reflect higher bankruptcy rates in the economy. Indeed, we find that bankruptcy protection is longer during economic downturns. We explain this relation by the natural increase in default rate among firms (and individuals) during economically troubled times. Default spreads are usually larger during these harsh periods as investors become more risk averse since their wealth shrinks. Using a Log-logistic hazard model, we also fmd that firms that file under the Companies' Creditors Arrangement Act (CCAA) protection spend longer time restructuring than firms that filed under the Bankruptcy and Insolvency Act (BIA). As BIA is more statutory and less flexible, solutions can be reached faster by court orders.

Tab. 1: Radiocarbon ages of samples from the Canadian archipelago

A sediment-sampling program was carried out in the Nares Strait region during the Nares 2001 Expedition to obtain cores for high-resolution palaeoceanographic studies of late Pleistocene-Holocene climate change. Long cores (>4 m) were obtained from basins near Coburg Island, Jones Sound, John Richardson Fiord off Kane Basin, and in northeastern Hall Basin. Short cores and grab samples were taken on shelves east and west of northern Smith Sound and in Kennedy Channel. Detailed studies of sediment texture, stable isotopes, microfossils and palynomorphs were made on the longest cores from Jones Sound and Hall Basin at the southern and northern ends of the Nares Strait region.

Radiocarbon dating, carbon storage and soil properties of samples from Tulemalu Lake, central Canadian Arctic

We investigated total storage and landscape partitioning of soil organic carbon (SOC) in continuous permafrost terrain, central Canadian Arctic. The study is based on soil chemical analyses of pedons sampled to 1 m depth at 35 individual sites along three transects. Radiocarbon dating of cryoturbated soil pockets, basal peat and fossil wood shows that cryoturbation processes have been occurring since the Middle Holocene and that peat deposits started to accumulate in a forest-tundra environment where spruce was present (~6000 cal yrs BP). Detailed partitioning of SOC into surface organic horizons, cryoturbated soil pockets and non-cryoturbated mineral soil horizons is calculated (with storage in active layer and permafrost calculated separately) and explored using principal component analysis. The detailed partitioning and mean storage of SOC in the landscape are estimated from transect vegetation inventories and a land cover classification based on a Landsat satellite image. Mean SOC storage in the 0-100 cm depth interval is 33.8 kg C/m**2, of which 11.8 kg C/m**2 is in permafrost. Fifty-six per cent of the total SOC mass is stored in peatlands (mainly bogs), but cryoturbated soil pockets in Turbic Cryosols also contribute significantly (17%). Elemental C/N ratios indicate that this cryoturbated soil organic matter (SOM) decomposes more slowly than SOM in surface O-horizons.

Show me a bad kid and I’ll show you a lousy parent : making parents responsible for youth crime in Australian and Canadian Contexts

This article surveys literature bearing on the issue of parental liability and responsibility for the crimes of young offenders, with a particular focus on comparing different approaches to dealing with the issue in Australia and Canada. This comparative analysis of Australian and Canadian legislative and policy approaches is situated within a broader discussion of arguments about the “punitive turn” in youth justice, responsibilisation, and cross-jurisdictional criminal justice policy transfer and convergence. Our findings suggest that there are significant differences in the manner and extent to which Australia and Canada have invoked parental responsibility laws and policies as part of the solution to dealing with youth crime. We conclude by speculating on some of the reasons for these differences and establishing an agenda for additional needed cross-jurisdictional research. In particular, we argue that it would be fruitful to undertake a cross-jurisdictional study that examines the development and effects of parental responsibility laws across a larger number of different Western countries as well as across individual states and provinces within these national jurisdictions.

“Show me a bad kid and I’ll show you a lousy parent” : making parents responsible for youth crime in Australian and Canadian contexts

In this article we survey relevant international literature on the issue of parental liability and responsibility for the crimes of young offenders. In addition, as a starting point for needed cross-jurisdictional research, we focus on different approaches that have been taken to making parents responsible for youth crime in Australia and Canada. This comparative analysis of Australian and Canadian legislative and policy approaches is situated within a broader discussion of arguments about parental responsibility, the ‘punitive turn’ in youth justice, and cross-jurisdictional criminal justice policy transfer and convergence. One unexpected finding of our literature survey is the relatively sparse attention given to the issue of parental responsibility for youth crime in legal and criminological literature compared to the attention it receives in the media and popular-public culture. In Part I we examine the different views that have been articulated in the social science literature for and against parental responsibility laws, along with arguments that have been made about why such laws have been enacted in an increasing number of Western countries in recent years. In Part II, we situate our comparative study of Australian and Canadian legislative and policy approaches within a broader discussion of arguments about the ‘punitive turn’ in youth justice, responsibilisation, and cross-jurisdictional criminal justice policy transfer and convergence. In Part III, we identify and examine the scope of different parental responsibility laws that have been enacted in Australia and Canada; noting significant differences in the manner and extent to which parental responsibility laws and policies have been invoked as part of the solution to dealing with youth crime. In our concluding discussion, in Part IV, we try to speculate on some of the reasons for these differences and set an agenda for needed future research on the topic.

Comparison of U.S., Canadian, and Australian participants' performance on the Algase Wandering Scale-Version 2 (AWS-V2)

Background Wandering represents a major problem in the management of patients with Alzheimer’s disease (AD). In this study we examined the utility of the Algase Wandering Scale (AWS), a newly developed psychometric instrument that asks caregivers to assess the likelihood of wandering behavior. Methods The AWS was administered to the caregivers of 40 AD patients and total and subscale scores were examined in relation to measures of mental and functional status, depressive symptoms and medication usage. Results AWS scores were comparable, though slightly lower, than those normative values previously published. Higher scores were associated with more severe dementia. The Negative Outcome subscale showed a significant increase in reported falls or injuries in association with anti-depressant use. Conclusions These data provide some construct validation for the AWS as a potentially useful scale to assess wandering behaviors in AD.

The Canadian ‘Model Forest’ approach : a way forward for Tasmania?

Forest policy and forestry management in Tasmania have undergone a number of changes in the last thirty years, many explicitly aimed at improving industry sustainability, job security, and forest biodiversity conservation. Yet forestry remains a contentious issue in Tasmania, due to a number of interacting factors, most significant of which is the prevalence of a ‘command and control’ governance approach by policymakers and managers. New approaches such as multiple-stakeholder decision-making, adaptive management, and direct public participation in policymaking are needed. Such an approach has been attempted in Canada in the last decade, through the Canadian Model Forest Program, and may be suitable for Tasmania. This paper seeks to describe what the Canadian Model Forest approach is, how it may be implemented in Tasmania, and what role it may play in the shift to a new forestry paradigm. Until such a paradigm shift occurs contentions and confrontations are likely to continue.