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Beer Essay Research Paper Industry. Beer Essay, Research Paper. Industry #038; Competitive Analysis. CHIEF ECONOMIC TRAITS OF THE BEER INDUSTRY The market size of the beer industry is incredible. The wholesale volume in the beer industry is approximately $13.7 billion. The industry employs almost 40,000 people. The average worker is paid about $18.27 an hour. As you can see, this is a very large industry, which provides many jobs to the American workforce. The market consists of many competitors, some being very large and some operating on pitt application, a very small scale. The competitive rivalry is broken up into three segments, National, Regional, and Microbrewers. National competitors have wide market coverage and generally a large company.

Regional competitors are smaller than National in the fact that they only distribute in certain regions. Microbrewers are the smallest of the university essays, three because their size and capacity limit them to only distribute to small geographic areas. The market growth rate of the beer industry is perplexing. In domestic brands, from 1983 to 1984 there has been a decline in pitt university essay consumption of on the body king -1.2%. In the imported section there has been an increase of 14.3%.

The total industry as a whole declined .7% from 1983 to 1984. As a result of the decline in consumption of beer a similar result in production occurred with a decline of 1.2% the estimated forecast for 1985 will continue along the pitt university essay, same trend, as did 1984. The long-term outlook for the industry is that sales will remain flat for romanticism les miserables essays the next 10 to pitt application essay, 20 years. There are many companies in the industry. Through the years the industry has slimmed down quite a bit. The National market consists of causes ten major competitors. The Competitors in this market are Anheuser-Busch, Miller, Stroh, G. Heileman, Adolphs Coors, Pabst, Genesee, C. Schmidt, Falstaff, and Pittsburgh. The National companies have 51 plant locations across the pitt university application, United States.

Market share in the Domestic market ranges from a low of .5% to a high of university of chicago admissions 34%. The Import market consists mainly of ten major brands also. They are Heineken (Netherlands), Molson (Canada), Beck s (Germany), Moosehead (Canada), Labatt (Canada), St. Pauli Girl (Germany), Dos Equis (Mexico), Foster#8217;s Lager (Australia), Amstel Light (Netherlands), and Corona (Mexico). These ten brands hold about 87% of the imported market share.

The individual companies range in market share from 34% on down. A few regional companies, and many small microbrewers make up the rest of the pitt application, companies in the industry. The customers for the beer industry are highly diverse. They range from being highly educated to non-educated, and male to female. Income ranges for those who drink beer are also very diverse. Single people drink more beer than married according to 1983 U.S. beer drinker demographics.

College professors are known to be customers also. Due too lack of admissions information in the case the degree of vertical integration among the companies in the industry is not certain. I am certain that a few of the larger companies have gone into producing their own packaging (Cans, Bottles, etc.). This would be a way to cut out some of the power of suppliers if a company were to do this. University! The ease of entry in the beer industry is segmented among the three market coverage types. In the national market the ease of entry is low.

There are many barriers to entry in the national market. Essays! Beer is regulated in 50 different ways in essay the United States. Large capital requirements and university admissions essays distribution networks make it hard to enter the national market. The regional market is a little easier to get into because of fewer regulations due to smaller market coverage. Capital requirements are not as big in the regional market. Local or microbrewers have the university application essay, fewest barriers to entry. Capital requirements are small compared to that of causes of anorexia essay a national or regional brewer.

Microbrewers generally operate in a small geographic area thus reducing many of the pitt application essay, regulations faced by national and regional brewers. Product characteristics vary among the on the, markets. In the national market the pitt university application, beer is highly standardized and heavily advertised. The beer is inexpensive. There is some product differentiation in the market with the broad product offerings that the national brewers can give. Because of this perception, Import beer costs more than domestic beer does. Imports are differentiated by taste and packaging.

Small brewers offer a super premium product that is not very differentiated. The main differences can be attributed to the brewing process, price, and packaging. Scale economies are high among national companies due to their large size. Their ability to institute essay, distribute fixed costs is easily done because of the essay, large volume that is produced. There are also economies of scale in product extension and brand proliferation. Regional companies have moderate economies of scale. Regional do not produce as much as larger national companies but they can still spread some of their costs over their moderate volumes.

Local brewers have low economies of scale. Production is so small that it is very difficult to distribute costs. A local brewer cannot spread the cost of advertising over their product without having to raise the price of their product considerably. Capacity utilization in the U.S. Beer industry is between 75% and admissions 85%. The beer industry is suffering from overcapacity.

Despite this, a few companies are still expanding while others are closing down some operations. Because of flat sales, there is no need to overproduce. University Application Essay! Industry Profitability is decreasing due to heavy taxation and a declining market. Beer is one of the most heavily taxed consumer products. There largest cost in the price of fraser essay beer is the tax that is university application essay, placed on it by local and state governments. The industries profitability is also changing due to essays by stephen, changing lifestyles, stricter laws, and a declining 18-34 age group.

COMPETITION AND COMPETITIVE FORCES The rivalry among existing competitors is strong. Demand for the product is slowing. In order for a company to increase market share, another company has to lose it. Switching costs are low for consumers. Because switching costs are low, Competition is application, very intense to gain new market share. The beer industry is romanticism, a cutthroat business with extreme competition. Because they are in a declining market, it order to stay alive it must be survival of the fittest. Potential of pitt university essay new entrants is admissions essays, moderate. Capital requirements can be a very inhibiting factor as to whether a company can start up. New entrants must also establish a very strong and application sound distribution network that is all to often not that easily attainable.

Many laws and by stephen regulations may also inhibit a new entrant from coming into university essay, the market. The threat of substitute products is moderate in the industry. Some people believe that wine coolers will continue to romanticism, steal market share form the beer industry, while others believe that wine coolers are just a fad that will die down. Pre-mixed drinks can also be considered a substitute. Bacardi breezers and Jack Daniel#8217;s country cocktails are an example of application this. In a bar, a person has a choice among many different drinks. On The King! Malt beverages (ZIMA) can also be considered a threat. The power of suppliers is moderate. Depending on which company is bigger will decide who has the leverage between the two.

The suppliers have power due to the demand for agricultural products. Canneries have power in pitt application essay their ability to produce packaging for the breweries. If the brewery is big enough, they have more leverage as to where they get their supplies and as to how much they pay for them. The power of buyers is very strong. Switching costs are very low thus enabling a consumer to buy whatever brand he wants. Beer drinkers are easily swayed by advertising and social trends. And Effects! Special promotions tend to sway brand loyalty. Changing societal concerns, attitudes, and lifestyles are driving forces for the industry. These factors play an important role as to where the industry is going. Other causes include 1. The population is concerned about healthier lifestyles.

2. The Growth of the (18-34) age group is declining. 3. Drinking and driving laws are getting stricter with the application, push of support groups (MADD). 4. Legal drinking age being raised to the age of 21. 5. Banning of #8220;Happy Hours#8221; in some states. 6. Essay! New buyer preferences. National brewers are in the strongest position because of university broad product offering and low-to-moderate costs. Imports are in a fairly decent position because of their decent product offering and quality.

Regional and local breweries are in the weakest position because of higher costs and limited product offering. KEY SUCCESS FACTORS; 1. Essays King! Maintain Quality in existing plant 2. Must build a stronger network of distributors 3. Make attractive packaging 4. Quality control in new facility. Pitt University Application! 5. Improve access to financial capital for future endeavors. Alexander Essay On Man! 6. Essay! Innovative low cost ideas to promote product (Beer sponsorship at local pub#8217;s, exploit be rated best brew in America, etc.) INDUSTRY ATTRACTIVENESS/ PROFITABILITY Factors making the industry attractive- -Market Size $13.7 Billion -Preference for better quality Brew over domestics. -Microbrewer/brew pub trend increasing Factors making the industry unattractive- -Decline in consumption of beer due to healthier lifestyles -Decreasing profitability due to fraser institute, heavy taxation -Flat Sales -Extensive competition (too many competitors) Special industry issues/ problems- -Increasing consumption despite stricter laws and healthier lifestyles. -Oversees expansion Profit Outlook- -Not very good because of university essay flat sales, increased taxation, and limited success of and effects of anorexia previous microbreweries. It is university essay, assumed that demand in the industry will remain flat. This will remain true for the next 10 to university oklahoma thesis atoka, 20 years.

Because of application essay flat sales in the industry, a few companies will be forced to essays on the body, exit the industry. And as many components in life, only the strong survive .

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How to Write a Summary, Analysis, and Response Essay Paper With Examples. VirginiaLynne has been a University English instructor for over 20 years. She specializes in helping people write essays faster and easier. A summary is telling the main ideas of the article in application your own words. These are the pope essay on man enlightenment, steps to writing a great summary: Read the article, one paragraph at a time.

For each paragraph, underline the pitt application, main idea sentence (topic sentence). If you can't underline the book, write that sentence on your computer or a piece of paper. When you finish the article, read all the underlined sentences. In your own words, write down one sentence that conveys the main idea. Start the university essays, sentence using the name of the author and university essay title of the alexander pope on man enlightenment, article (see format below). Continue writing your summary by writing the pitt, other underlined sentences in your own words. Remember that you need to change both the words of the institute, sentence and the word order. For more information, see video below. Don't forget to use transition words to link your sentences together. University! See my list of transition words below to help you write your summary more effectively and make it more interesting to read.

Make sure you include the name of the author and article and use author tags (see list below) to let the reader know you are talking about what the romanticism les miserables, author said and not your own ideas. Re-read your piece. Pitt University Essay! Does it flow well? Are there too many details? Not enough? Your summary should be as short and concise as possible. Author Tag : You need to start your summary by telling the name of the article and the author. Here are three examples of how to do that (pay close attention to the punctuation): In “How the Civil War Began, historian John Jones explains.

John Jones, in alexander pope on man enlightenment his article “How the Civil War Began, says that the real reason. How the Civil War Began, by historian John Jones, describes. First Sentence: Along with including the article's title and author's name, the first sentence should be the main point of the article. It should answer the question: What is pitt application this essay about? (thesis). Example: In How the Civil War Began by John Jones, the author argues that the real reason for the start of the Civil War was not slavery, as many believe, but was instead the clash of cultures and greed for romanticism les miserables essays, cash. Rest of Summary: The rest of your essay is going to pitt university essay, give the reasons and evidence for that main statement. In other words, what is the university, main point the writer is trying to make and what are the pitt, supporting ideas he or she uses to prove it?

Does the author bring up any opposing ideas, and essay if so, what does he or she do to refute them? Here is a sample sort of sentence: ___________ is the issue addressed in “( article's title) ” by ( author's name) . University Essay! The thesis of this essay is ___________ . Romanticism Essays! The author’s main claim is ___________ and his/her sub claim is pitt university essay ___________ . The author argues ___________ . Other people argue ___________ . The author refutes these ideas by university of chicago admissions, saying ___________ . His/her conclusion is ___________ . How Often Do You Mention the Author? While you don't have to use an author tag in every sentence, you need to be clear when you are giving ideas that are taken from the article, and when you are saying your own ideas. Pitt Application Essay! In general, you want to be sure that you always use the author's name and the article title when you start summarizing, and that you use the author's last name in the last sentence as well to make it clear you are still talking about the author's ideas. In a research paper, you would then put a parenthetical citation or footnote, which tells the reader you are finished using that source. Men and Women in Conversation: Example response essay to Deborah Tannen's article about how divorce can be prevented if people learn the communication signals of the opposite gender. Response Essay about essays on the king Getting a Tattoo: Responds to a personal experience article from the New York Times about a man who gets a dragon tattoo. The Year that Changed Everything: Sample paper written by a college English class about an article by Lance Morrow suggesting that three lesser-known events of 1948 had a great impact on pitt essay history. How is this written?

Who is the audience? Is it effectively written for that audience? If you've done a literary analysis, you can apply what you know about analyzing literature to analyzing other texts. You will want to consider what is effective and ineffective. You will analyze what the author does that works and what doesn't work to support the author's point and persuade the audience to agree. Sometimes, especially when you're just getting started writing, the of chicago admissions, task of fitting a huge topic into university application essay an essay may feel daunting and you may not know where to causes and effects, start. It may help you to use a thing called TRACE when talking about the rhetorical situation.

TRACE stands for Text, Reader, Author, Context, and Exigence: Text , Reader , and Author are easy to understand. When writing the analysis, you need to think about what kind of text it is and pitt essay what the fraser institute essay, author wanted to have the audience think, do, or believe. The main question your analysis will answer is, How effective was the author at convincing that particular audience? Context means several things: how the article fits into the history of discussion of that issue, the pitt university, historical moment in time when the by stephen king, article is pitt written, and the moment in essay on man enlightenment time when a person reads the pitt university essay, article.

In this context, Exigence is synonymous with assumptions, bias, or worldview. Breaking the large idea down into these five parts may help you get started and organize your ideas. Institute Essay! In your paper, you'll probably want to address from pitt university application essay, three to all five of of chicago essays, these elements. Each of the following elements can be one paragraph of your analysis. University Essay! You can answer the questions to help you generate ideas for romanticism les miserables, each paragraph. To make it easier, I've included the last two TRACE elements (Context and Exigence) as part of Author and Reader.

How is the essay organized? What is effective or ineffective about the organization of the essay? How does the author try to interest the reader? How well does the author explain the main claims? Are these arguments logical? Do the pitt university essay, support and of anorexia essay evidence seem adequate? Is the support convincing to the reader? Does the evidence actually prove the point the application essay, author is trying to make? Who is the author? What does he or she know about this subject?

What is the author's bias? Is the bias openly admitted? Does that make his or her argument more or less believable? Does the author's knowledge and background make her or him reliable for this audience? How does the author try to relate to the audience and establish common ground? Is it effective? How does the author interest the audience?

Does she or he make the reader want to essays on the by stephen king, know more? Does the author explain enough about the history of this argument? Is anything left out? Who is the reader? How would they react to these arguments?

How is university essay this essay effective or ineffective for this audience? What constraints (prejudices or perspectives) would make this reader able to hear or not hear certain arguments? What is the exigence (events in this moment in on the body by stephen time which affect the need for this conversation) that makes the audience interested in this issue? Michael Critchton's Let's Stop Scaring Ourselves argues that we are overdoing caution and fear. University Application Essay! See my Sample Reading Response to this essay and also check out Lisa Rayner and alexander pope essay on man Don Fraizier's response. Text : Analyzing the text is very much like doing literary analysis, which many students have done before. Use all of your tools of literary analysis, including looking at the metaphors, rhythm of sentences, construction of arguments, tone, style, and use of language. Example:

The organization of essay title is pitt university essay effective/ineffective because ___________ . The essay's opening causes the and effects of anorexia, reader to ___________ . The essay's style is pitt university ___________ and the tone is of chicago essays shown by ___________ . Pitt University! The language used is___________ . The essay's argument is essays constructed logically/illogically by ___________. The essay is organized by ___________ ( give a very brief description of the university application essay, structure of the essay, perhaps telling where the fraser, description of the problem is, where claims are made, and where support is located—in which paragraphs—and why this is effective or ineffective in proving the point ). Author: You’ve probably also analyzed how the author’s life affects his or her writing. You can do the same for this sort of analysis. For example, in my sample reading the response about Michael Crichton's Let's Stop Scaring Ourselves article, students noted that the fact that Crichton is the author of university application, doomsday thrillers like Andromeda Strain and Jurassic Park makes his argument that we shouldn't pay much attention to current doomsday scenarios like global warming rather ironic. University Atoka! If you don't know anything about the author, you can always do a quick Google Search to find out. Sample format: The author establishes his/her authority by ___________ . The author's bias is shown in pitt essay ___________ . The author assumes an essays on the by stephen king audience who ___________ . Pitt University Essay! He/She establishes common ground with the institute essay, audience by ___________ . Reader: You can write this section by inferring who the university essay, intended reader is, as well as looking at the text from the viewpoint of other sorts of readers. For example, Readers are interested in this issue because of the exigence of ___________. Constraints on the reader's reaction are ___________.

I think the reader would react to this argument by ___________. I think that the causes and effects essay, author's ___________ is effective. ___________ is pitt university application less effective because ___________ includes ___________. The support is adequate/inadequate and is relevant/irrelevant to the author’s claim. What do you think? Does this article persuade you? Generally, your response will be the university oklahoma atoka, end of your essay, but you may include your response throughout the paper as you select what to summarize and analyze. Your response will also be evident to the reader by the tone that you use and the words you select to talk about the article and writer.

However, your response in the conclusion will be more direct and pitt application specific. It will use the information you have already provided in your summary and analysis to explain how you feel about this article. Most of the time, your response will fall into one of the following categories: You will agree with the author and back your agreement up with logic or personal experience. You will disagree with the author because of your experience or knowledge (although you may have sympathy with the author's position).

You will agree with part of the author's points and disagree with others. You will agree or disagree with the alexander pope essay, author but feel that there is a more important or different point which needs to be discussed in university application essay addition to what is in the article. How will this article fit into your own paper? How will you be able to use it? Here are some questions you can answer to help you think about your response: What is your personal reaction to the essay? What common ground do you have with the author? How are your experiences the same or different from the author's and how has your experience influenced your view?

What in the essay is new to you? Do you know of any information the article left out that is relevant to essay, the topic? What in this essay made you re-think your own view? What does this essay make you think about? What other writing, life experience, or information would help you think about this article? What do you like or dislike about the essay and/or the ideas in pitt university application essay the essay? How much of your response is related to on the body by stephen king, your personal experience? How much is related to pitt university application essay, your own worldview?

How is university this feeling related to the information you know? How will this information be useful for you in pitt university essay writing your own essay? What position does this essay support? Or where might you use this article in your essay? You can use your answers to the questions above to help you formulate your response. Here is a sample of how you can put this together into your own essay (for more sample essays, see the links above): Before reading this article, my understanding of this topic was ___________. In my own experience, I have found ___________ and because of this, my reaction to this essay is ___________.

Interestingly, I have ___________ as common ground with the author/audience . What was new to me is university ___________. This essay makes me think ___________. I like/dislike ___________ in the essay. I will use this article in my research essay for ___________. Summary Analysis Response to Men and Women in Conversation. by Virginia Kearney 7. Summary, Analysis, Response Essay Example. by Virginia Kearney 0. How to Write an Evaluation Paper with Sample Essays.

by Virginia Kearney 15. 100 Problem Solution Essay Topics with Sample Essays. by Virginia Kearney 42. Easy Words to Use as Sentence Starters to application essay, Write Better Essays. by Virginia Kearney 129. 100 Cause and Effect Essay Topics.

by Virginia Kearney 37. Appreciated for fraser institute essay, your effort! It does helped me a lot! Virginia Kearney 2 weeks ago from United States. Hi Cathy, I tell my students that you want to include the examples you need to make your point clear, but you don't want to pitt application essay, summarize everything. Hello, Thank you so much for les miserables essays, your guide. Is it necessary to university application essay, include the author's examples in an analytical argumentative essay? Virginia Kearney 7 weeks ago from United States. Rodsy, I'm so glad that this has helped you. Essay! I hope you will continue to use my other guides and sample papers to complete your other projects.

Rodsy Karim Taseen 7 weeks ago. Thank you so much for application, making it easy. Now I along with my group members can complete our assignment on writing summary on different research papers, based on the filed of International Business. Thank you so much! I really appreciate the effort put into your work. :) this will really help me now and in future. Virginia Kearney 4 months ago from United States. Hi, Chloe! It would depend in part what sort of of chicago admissions essays, assignment you've been given.

Generally, in doing a summary, you do not need to put the essay, information exactly in the same order as the original paper. The important thing in summarizing is that you actually understand the information clearly enough that you can put it into your own words. I'm guessing that with the title, the fraser, article has a number of reasons why we should allow the pitt application essay, drugs. If the reasons can be grouped, into 3-4 types of reasons, that would be your best organization technique. Essay! For example, I can image that the reasons to allow performance enhancing drugs are probably: We can't prevent athletes from getting around the rules.

We have better athletic contests if we allow drugs. We don't have the right to pitt university application, tell athletes what they are doing with their own bodies. I'm not sure what your article says, but I'm guessing that you could group the reasons around a few themes and organize your summary that way. hi there, i am doing a science report on romanticism les miserables essays Why we should allow performance enhancing drugs in sport and university application essay the article has 12 subheadings and i am supposed to summarize all of pope on man enlightenment, them. What structure would i put the paragraphs in so it isn't just random information summarizing the subsections, and i have an actual format to university, follow? Thank you :) Virginia Kearney 4 months ago from United States. Hi, Brad! You are probably needing one of my other articles if you are doing an argumentative essay.

When you do an argument, you actually need to have a main claim that you want to persuade your audience to believe. The analysis part of that sort of fraser, essay means that you evaluate the pros and essay cons of other ideas about that claim. I don't use the romanticism les miserables, term analytical argumentative essay in my class but I do teach this same idea. I call it persuasive essay, or argument essay and I have several articles that tell you how to write that sort of essay. Look at the links to the side or search for them on Letterpile using my name. Would this be considered an outline for an analytical Argumentative essay? Virginia Kearney 5 months ago from university application essay, United States.

Hi--If you are doing a summary, analysis, and response, then you do it the same as we've described here except that you would summarize the story and then analyze whether it was told effectively and finally give a response. If you are actually talking about writing a narrative paper about something that happened to you, you need to see my article on university of chicago admissions How to university, Write a Reflective Essay with Sample Essays. Search for it on Letterpile or on les miserables my profile page. cletusoe12 @gmail.com 5 months ago. How can I write a story of a personal encounter in an accident. In narrative essay. Pitt Application! Please can you give me example?

Virginia Kearney 6 months ago from United States. Hi Mimi--In the response section, you can explain how you are going to use that article in your research paper. Essays Body By Stephen King! You might want to pitt essay, see my article on How to do an Annotated Bibliography, which also includes a sample. Virginia Kearney 6 months ago from United States. Glad this is oklahoma thesis helpful to you Flor. I am not currently doing online tutoring but it is interesting for you to ask this because I've been considering setting up a website with videos and some live instruction help. what a great way to explain you have used here. Are you interested in doing tutoring online? I would love to have the opportunity to be tutor by you.

Hello, I am actually working on pitt essay three articles and essay my supervisor asked to make a summary including analysis.But what I would like to know how can I show that these three articles are related to my future research paper?how can I analyze them?can you please help me? I love the way this website gives steps and examples. I love how you can distinguish all of this into your on university application essay understanding. All of this explaining is university of chicago admissions essays a great source for anything. You have to university application, love everything about this site. This is the best.

Virginia Kearney 9 months ago from United States. Hi Brianna--If you are doing a summary of an article, then I would do that first. If you are not responding to a particular article, then you should give a summary of the situation around this law and the different sides of the argument. Then pose a question which is essays interesting to you. Your response will be more interesting if you go beyond just the idea of whether this is good or bad. Here are some ideas: Is this an effective strategy for pro-life groups to use? Does just raising the issue of burial change the conversation about abortion? Should women considering abortion have to think about burying their baby? How can I come up with a theme for my response paper. I am responding to pitt application, the Texas new law that requires burial for aborted fetuses.

Any ideas? Virginia Kearney 10 months ago from United States. Thanks for letting me know Seza! This type of essay is not very well explained in many textbooks and that is what led me to romanticism les miserables essays, write these instructions and pitt essay ask my students to post examples. Since I've been using these instructions, I've found my students do a much better job at writing these kinds of essays, which is important because the thinking you do while writing these essays is what prepares you for doing good research. This post has been of great help for me and my friends. Les Miserables Essays! Thank you very much. Excellent lesson. It helped me with reviewing summarizing with some of my students who were still having difficulty. I especially liked the chart.

However, please change adjective to university essay, adverbs. Thanks for essays on the body, the information. Very good insight on analysis description. I want to thank you for your time and effort in helping people be all they can be. Keep up the great work.

Virginia Kearney 12 months ago from United States. Thanks Singapore! I love the fact that what I write and use to teach has helped people all over the world. Pitt University Essay! I'm approaching 8 million views now! Thanks from alexander essay, Singapore! It's for literature :) Virginia Kearney 12 months ago from pitt university essay, United States. Thanks Simon! I've done a lot of writing over university the years and I enjoy experimenting with different styles. I like the pitt university application, style of your post writing.

It's very rare to find something like this. This my second semester in the university and institute essay I have to write. Analysis essay I find your site very helpful for me. Really thank you. Virginia Kearney 16 months ago from pitt application essay, United States. Hi Ercan! Since I started writing online in 2008, I've been amazed to see people from all over on man the world reading my work and being helped by the information I've developed for my students at college here in the United States. Having had students from many other countries in pitt application my own classroom, I know that sometimes they have not gotten much instruction from native English speakers.

I am glad to be able to provide help for free to improve student's written English. Ercan Oztoktay 16 months ago. Thanks so much from turkey. My first time to write a summary of fraser essay, a 4-page research paper, this useful article really helped me, thanks :) I don't know why I should go to school. Pitt University! This is the right place. Romanticism Les Miserables! It's helping me in my English composition 2 class.thank you. Virginia Kearney 22 months ago from United States. Hi Ed, I'm not sure what your instructor means by writing with authority. They may mean they want you to quote reliable, authoritative sources.

In speech, we show authority by using declarative sentences which tell people what to pitt, do, such as, Be sure you write clear sentences using concrete adjectives and vivid adverbs. I suggest you ask your instructor for some examples of what they want you to do. Hello Professor Lynne. I have to write an institute essay essay with authority, can you advise me why type of words I can use to show my point? By the pitt university application, way the topic is dealing Information Technology. Virginia Kearney 2 years ago from United States. Thanks yakul for essays on the, your comment. University Application Essay! As a writer, I know I am always learning and improving too!

Matty Fernandez 2 years ago from Passaic, NJ. I have to turn in a summary page for Critical Thinking. Of Anorexia! You've helped me lots! Please follow me. Christy Maria 2 years ago.

I am a student in University right now and I have to pitt university, write response papers so often. This article is fraser extremely useful for pitt university essay, me so im going to make sure to save it and look back on it when I have my next paper due! Thankyou. Najat 2 years ago from fraser institute essay, Rottherdam - NL. i like your hub, great sharing, i love the instructions. greeting from Hijama. Virginia Kearney 2 years ago from United States. Aesta--glad to know this helped you. University Application Essay! My class is structured so that my students have to university oklahoma thesis, plan before they write, and then get feedback from peers before re-writing. Many of them don't like that process because they want to get it all done in one sitting, but after they have gone through this process for a semester, they begin to pitt application, realize that stopping to organize their thoughts first often means that the writing goes much more quickly.

In the end, it takes less time! Mary Norton 2 years ago from Ontario, Canada. Enjoyed reading your hub as it is really well written and very substantial. I need to digest this information and start applying this in my work. I often just write spontaneously, no outline, and I organize this after. Armed with these questions to fraser institute, ask as I write, maybe I can really put substance into my random thoughts. Lloyd Jenkins 3 years ago. This was great information, it will help me in my English class this semester.

Organization is key in writing a good summary and response. Virginia Kearney 3 years ago from United States. Organised Kaos--do you really live in Tasmania? That seems like a fairy tale place to me. Of course, as I write that, I realize that the places I've lived, Southern California, Texas and Florida may seem like fairy tale places to people in other parts of the world! Good luck on your college career. Pitt University! I went back to graduate school after 10 years of working and found that I enjoyed going to school so very much more than I had when I was younger.

I actually enjoyed the chance to learn things. As a professor, I really enjoy having students like yourself because their life experiences make their writing much more interesting. Actually, that reminds me that last semester I had a student from university, Australia who was older because he had been a professional Rugby player for several years before coming to the U.S. to application essay, go to college and play American football. The whole class enjoyed all of his experiences and and effects of anorexia essay I'm sure your classmates will enjoy yours too. Anne 3 years ago from Hobart, Tasmania. Australia.(The little bit broken off the bottom of AUS) Thanks for a great hub.

Just about to pitt application, go back to college after 20 years and body am a little nervous about having forgotten this kinda stuff. Will be following you too as I want to be able to application, refer at a later date, back to your instruction. Virginia Kearney 3 years ago from United States. How interesting Maddie--thanks for fraser institute essay, letting me know. Application Essay! My husband is a scientist and I love doing technology and causes of anorexia essay science papers with my class in the second semester. I will have to think about doing some more topic ideas for science classes. I'm doing this for science. Anarkali Suits 4 years ago. “Words can be like X-rays if you use them properly -- they’ll go through anything. You read and you’re pierced.”

This page is a great method to connect to others. Congratulations on university essay a job well achieved. I am anticipating your next. Virginia Kearney 5 years ago from United States. B. Leekley--absolutely! I'm so glad that you recognized that responsive reading doesn't just have to be to essay, texts.

Anything that provides us something to think about can be put into a responsive reading. You've reminded me that I need to pitt, add my own Hub which responded to a Harvard Study on university thesis the effect of going to 4th of July celebrations to my links. Brian Leekley 5 years ago from essay, Kalamazoo, Michigan, USA. Thank you for this interesting and helpful hub. I have bookmarked it. I can foresee myself writing hubs that are responses to essay, hubs that argue for university application essay, a philosophical or political position. Virginia Kearney 5 years ago from United States. I'm glad! I'm just now grading my student's Summary, Analysis and Response essays and essays on the king I'm so pleased that they have really understood how to do this paper. I'm hoping my directions this semester have been clearer. We did two days of peer editing, which I think helped.

This paper is application essay similar to the Reading Response paper, and essays both of pitt university application essay, these Hubs are are the very top in number of alexander pope enlightenment, hits, so I think that many people have trouble on these essays and the textbooks don't always describe them well. Many thanks Virginia..you made things a lot simpler for me! Virginia Kearney 5 years ago from university, United States. johnsdfd--good question. Yes--I should add that to the hub. You do a bibliographic entry in either mla or apa style at pope essay on man enlightenment, the top, then the summary/analysis/response is below. htodd 5 years ago from United States. Great post virginialynne..Thanks. Virginia Kearney 5 years ago from United States. Glad I helped you nico!

My class is application essay just starting on this essay now and so I was looking at my Hubviews and fraser institute very surprised to find this one had over pitt university application 3,000! I really published it for my own classes, but the essays by stephen king, class I'm teaching now is the first one that will use it. Pitt University Essay! Guess there are a lot of other people out there needing help! Virginia Kearney 6 years ago from United States. Thanks! I think that a lot of the instructions given for essays really don't help you know how to organize them. I've actually learned a lot about writing by trying to figure out how to teach other people! Rose Clearfield 6 years ago from Milwaukee, Wisconsin.

Well written. I like how you break everything down. Copyright 2017 HubPages Inc. and thesis atoka respective owners. Other product and company names shown may be trademarks of pitt application essay, their respective owners. HubPages ® is a registered Service Mark of causes and effects of anorexia, HubPages, Inc.

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Chapter 3.2: Improving Conditions for Business Investment. The Government is committed to improving the application review process for oklahoma, major economic projects to accelerate investment and job creation. Economic Action Plan 2012 proposes: System-wide legislative improvements to the review process for major economic projects to achieve the goal of “one project, one review” in a clearly defined time period for major economic projects. Application! $165 million over two years for essays, responsible resource development that creates jobs while protecting the environment. Investing in Our Natural Resources. The Government is supporting the pitt university essay development of Canada’s natural resource industries.

Economic Action Plan 2012 proposes: Support for junior mineral exploration by extending the temporary 15-per-cent Mineral Exploration Tax Credit for flow-through share investors for an additional year. Actions to improve access to of chicago essays modern, reliable seismic data for pitt application essay, offshore resource development. On The Body By Stephen! $12.3 million over two years to continue to assess diamonds in the North. Expanding Trade and Opening New Markets for Canadian Businesses. The Government is taking action to improve Canadians’ standard of living by growing international trade and creating export opportunities for Canadian businesses. Economic Action Plan 2012 proposes: Intensifying Canada’s pursuit of new and deeper international trade and investment relationships, including updating the Government’s Global Commerce Strategy. Implementing the Action Plan on Perimeter Security and Economic Competitiveness and the Action Plan on Regulatory Cooperation, which will facilitate trade and essay investment flows with the United States.

Providing support to Canadian businesses through tariff and tax measures, along with the extended provision of domestic financing by Export Development Canada. Increasing travellers’ exemptions to modernize existing rules and causes essay facilitate border processes for Canadians bringing goods home from abroad. Keeping Taxes Low for Job-Creating Businesses. The Government has reduced business taxes and is committed to keeping taxes low. The Government has also taken action to university application essay enhance the neutrality of the tax system to support growth and encourage investment to fraser flow to its most productive uses. Economic Action Plan 2012 proposes: Enhancing the neutrality of the tax system and further rationalizing inefficient fossil fuel subsidies by phasing out tax preferences for resource industries. Improving Economic Conditions for university essay, Farmers and Fishermen.

The Government is improving economic conditions for farmers and fishermen. Economic Action Plan 2012 proposes: $44 million over two years to transition the Canadian Grain Commission to a sustainable funding model. $10.5 million in 201213 to support key fisheries science activities. Strengthening Business Competitiveness. The Government is causes and effects of anorexia, taking action to application essay improve the competitive position of job-creating Canadian businesses. Economic Action Plan 2012 proposes: Reducing red tape through the “One-for-One” Rule and implementing the Canada-United States Action Plan on of anorexia Regulatory Cooperation. Reducing the tax compliance burden for businesses.

Eliminating foreign investment restrictions for certain telecommunications companies. Further Developing Canada’s Financial Sector Advantage. The Government is proposing new initiatives that will further ensure that our financial system remains strong and pitt university application essay that it benefits all Canadians. Economic Action Plan 2012 proposes: Introducing legislative amendments to support central clearing of standardized over-the-counter derivative transactions, and to reinforce Canada’s financial stability framework. The Government will introduce enhancements to the governance and oversight framework for Canada Mortgage and Housing Corporation, and is moving forward with a legislative framework for essays, covered bonds. Improving Conditions for Business Investment.

In a competitive global economy, Canadian entrepreneurs and pitt businesses need a competitive and efficient tax system, a modern regulatory system, a well-functioning financial system and access to international markets. This solid foundation allows Canadian firms to create jobs and growth by exploiting opportunities at home and fraser institute essay abroad. The Government has a proven record of support for entrepreneurship, investment and growth. Since 2006, the Government has worked to promote investment and reduce regulatory impediments to business growth. As well, the stimulus phase of Canada’s Economic Action Plan provided unprecedented levels of funding to support the renewal of economically vital public infrastructure across the country. It is no surprise that Forbes magazine ranked Canada as the number one country in the world for doing business in 2011, citing our strong economic recovery and competitive tax system, among other factors. Economic Action Plan 2012 will continue the Government’s work to improve business conditions in Canada. To this end, the Government will: Support responsible resource development. Invest in our natural resources.

Expand trade and pitt open new markets for Canadian businesses. Keep taxes low for job-creating businesses. Improve economic conditions for romanticism, farmers and fishermen. Strengthen business competitiveness. Pitt Essay! Further develop Canada’s financial sector advantage. Major economic projects create jobs and spur development across Canada. Oklahoma Atoka! In 2010, natural resource sectors employed over pitt application, 760,000 workers in alexander pope communities throughout the country. In the next 10 years, more than 500 major economic projects representing $500 billion in new investments are planned across Canada.

A significant element of this economic boost is pitt university application, represented by Canada’s unique oil sands industry, which employs over 130,000 people while generating wealth that benefits all Canadians. This contribution is increasing: a recent study by the Canadian Energy Research Institute estimates that in the next 25 years, oil sands growth will support, on average, 480,000 jobs per university, year in Canada and application will add $2.3 trillion to our gross domestic product. Pope Essay On Man! Increasing global demand for resources, particularly from emerging economies, will create new economic and job opportunities from which all Canadians will benefit. Canadians will only pitt university, reap the benefits that come from our natural resources if investments are made by the private sector to bring the resources to market. Yet those who wish to essays body by stephen invest in our resources have been facing an increasingly complicated web of rules and pitt application bureaucratic reviews that have grown over time, adding costs and delays that can deter investors and undermine the alexander pope essay economic viability of major projects. To maximize the value that Canada draws from essay our natural resources, we need a regulatory system that reviews projects in a timely and on the body king transparent manner, while effectively protecting the environment. The Government recognizes that the existing system needs comprehensive reform.

The Government will bring forward legislation to implement system-wide improvements to achieve the goal of “one project, one review” in a clearly defined time period. Economic Action Plan 2012 proposes to streamline the review process for major economic projects, support consultation with Aboriginal peoples, and strengthen pipeline and application essay marine safety. Modernizing the Regulatory System for Project Reviews. The Government will propose legislation to streamline the review process for major economic projects. Since 2006, the Government has been working to streamline the review process for major economic projects so that projects proceed in a timely fashion while protecting the environment. For example, in 2010 the Government amended the Canadian Environmental Assessment Act to allow assessments to start sooner and reduce duplication, and created participant funding programs to ensure meaningful public engagement in the review process. These steps have made a difference, but more needs to be done. Currently, companies undertaking major economic projects must navigate a complex maze of regulatory requirements and processes. Approval processes can be long and unpredictable. Delays and red tape often plague projects with few environmental risks.

Under the current system, thousands of smaller projects with little or no risk to the environment are caught up in the federal environmental review process. The types of small projects that can be needlessly subjected to lengthy reviews include construction of a new pumping house for the expansion of a maple syrup plant, and the replacement of an alexander pope, existing culvert under a causeway. By forcing these thousands of low-risk projects to go through the pitt application essay review process, the current system draws resources away from projects that have the greatest impact on the environment. This approach is not economically sound or environmentally beneficial. In the federal government alone, accountability for assessments rests with dozens of departments and agencies, each with its own mandate, processes, information needs and and effects of anorexia timelines. This leads to duplication and a needless waste of time and resources. For example:

Enbridge proposed a new $2-billion pipeline connecting Hardisty, Alberta to application Gretna, Manitoba. Due to multiple approval processes, federal departments made their decisions on the project two years after the on the by stephen National Energy Board’s approval of the project. Pitt University! Areva Resources Canada has proposed the construction and operation of a uranium mine and essay mining facilities in northern Saskatchewan, with capital investment of up to $400 million and up to 200 construction jobs. There was a 19-month delay in starting the environmental assessment. University Essay! The federal lead department changed midway through the oklahoma atoka environmental review, which added unnecessary complexity.

The NaiKun Wind Energy Group is proposing to develop a 396-megawatt offshore wind energy project in Hecate Strait off the university application essay northeast shores of on the body Haida Gwaii in British Columbia. The company estimates that the project would have a capital investment of $1.6 billion and would create up to 200 construction jobs. The federal decision to approve the process came 16 months after the provincial decision. The starting point of federal environmental assessments can also be unpredictable, which can cause lengthy delays. The Rabaska Partnership, for instance, is university application essay, proposing to construct and operate a liquefied natural gas terminal near Beaumont and Lévis, Quebec, including a marine jetty to receive tankers, on-shore facilities, and a new 50-kilometre pipeline to atoka connect to pitt university application essay existing natural gas transmission networks.

It took almost two years before the king federal panel began its review. Similarly, the federal environmental assessment for pitt university application, the project began 10 months after Canpotex Terminals Limited and university oklahoma thesis Prince Rupert Port Authority submitted a project description proposing to construct a 13-million-tonnes-per-year potash export terminal with a deepwater marine wharf in Prince Rupert, British Columbia. The proponents estimate that the project would have a capital investment of $750 million and would create up to 800 jobs during construction. A further complication is overlapping federal and provincial regulatory requirements and processes that require a high degree of coordination. For example, an university application, application for the Joslyn North Mine Project, an oil sands mine located in northern Alberta, was submitted to the Province of Alberta in 2006. A federal environmental assessment did not begin until 2008 and a decision to approve the alexander enlightenment project was issued by the responsible federal department in December 2011. The Lower Churchill Generation Project includes two hydroelectric power generating facilities on the lower section of the Churchill River in Labrador. A description of the pitt project was submitted to of chicago admissions essays the federal and university application essay provincial governments in 2006, an environmental assessment began in 2007 and the responsible federal departments approved the project in March 2012.

Under a modernized regulatory review system, defined timelines will apply to causes of anorexia essay environmental assessments, including for panel reviews of projects such as the Lower Churchill Generation Project. Both levels of government have recognized an urgent need to reduce duplication. [Federal, provincial and territorial ministers] reaffirmed their commitment to working toward the shared objective of one-project/one-review for our environmental assessments and associated regulatory processes to position Canada for long-term growth and job creation while maintaining the highest standard of environmental protection. Annual Energy and Mines Conference Communiqué, July 2011. Currently, over $3 billion in provincially approved projects are stranded in the mire of federal process and delay. This is unacceptable. Time is money.

Duplication is waste. Tax dollars are limited. We cannot afford to essay hold investment and and effects of anorexia jobs hostage. Byzantine bureaucratic practices have no place in the 21 s Century. British Columbia Speech from the Throne, February 2010. A positive area of cooperation between the federal government and provinces was the conclusion in university application 2011 of the Canada-Quebec Accord for the shared management of offshore petroleum resources. And Effects Of Anorexia! By clarifying the roles and responsibilities of each level of university essay government, this Accord will allow for the development of oil and essay on man gas resources in university essay the Gulf of St. Lawrence, creating jobs and economic development while protecting fisheries and the environment. A modern regulatory system should support progress on economically viable major economic projects and sustain Canada’s reputation as an attractive place to invest, while contributing to better environmental outcomes.

Increased resource development activities can also offer new opportunities for and effects of anorexia essay, Aboriginal businesses and can generate well-paying jobs for Aboriginal peoples near their communities. Pitt Application! There are steps the Government can take to improve consultations with Aboriginal peoples when it contemplates conduct that might affect potential or established Aboriginal or Treaty rights. The Government will focus on fraser four major areas to pitt university streamline the university admissions essays review process for major economic projects: Making the essay review process for university of chicago essays, major projects more predictable and pitt essay timely. Of Anorexia Essay! Reducing duplication and regulatory burden. Strengthening environmental protection. Enhancing consultations with Aboriginal peoples. The Government will propose legislation to modernize the federal regulatory system that will establish clear timelines, reduce duplication and regulatory burdens, and focus resources on large projects where the potential environmental impacts are the pitt university greatest. These measures will accelerate project development and directly lead to oklahoma thesis atoka the creation of high-paying, high-quality jobs including for engineers, tradespeople and other skilled workers. Application Essay! The resulting economic activity will stimulate additional job creation across the institute country.

Major Projects Management Office Initiative. Economic Action Plan 2012 proposes $54 million over two years to renew the Major Projects Management Office initiative. The Major Projects Management Office initiative has helped to transform the approvals process for major natural resource projects by shortening the average review times from pitt application essay 4 years to just 22 months, and admissions improving accountability by monitoring the performance of pitt application federal regulatory departments. Essays Body King! More than 70 major projects are currently benefitting from the system-wide improvements made possible by the initiative (see map). To continue to support effective project approvals through the Major Projects Management Office initiative, Economic Action Plan 2012 proposes $54 million over two years. Major Projects Management Office Initiative: Current Projects. Major Economic Projects Benefitting From the Major Projects Management Office Initiative. Horn River Natural Gas Pipeline (British Columbia)

The Horn River Natural Gas Pipeline project connects natural gas supply from northeastern British Columbia to an existing pipeline infrastructure. The Major Projects Management Office initiative coordinated the federal review of the project and approval was granted in February 2011, 17 months after receiving the description of the project. Groundbirch Natural Gas Pipeline (Alberta and British Columbia) The federal review of the Groundbirch Natural Gas Pipeline project was coordinated by the Major Projects Management Office initiative. Pitt Application Essay! A description of the pipeline, which would cross from Alberta into British Columbia, was submitted to the Office in of chicago admissions essays November 2008 and the project was approved within 17 months in April 2010. Bakken Oil Pipeline (Manitoba and application Saskatchewan) The Bakken Oil Pipeline, which will transport oil from Saskatchewan to pope essay Manitoba, was approved by the federal government within 17 months in March 2012. The review of the project, which was expected to trigger statutory and regulatory obligations for several departments, was coordinated by the Major Projects Management Office after receiving a project description in university application essay October 2010. Detour Lake Gold Mine (Ontario) Approval for essay enlightenment, the Detour Lake Gold Mine project was granted by the Minister of the Environment in December 2011. A description of the open-pit mine project, which would be located in northeastern Ontario, was submitted in October 2009.

The Major Projects Management Office coordinated the review of the project, which was expected to trigger statutory and regulatory obligations for Fisheries and Oceans Canada, Natural Resources Canada and Transport Canada, and the review of the pitt university project was completed in 14 months. Hebron Offshore Oil Development (Newfoundland and Labrador) ExxonMobil Canada Properties’ Hebron Offshore Oil Development project is a 19,000 to 28,000 cubic metres per romanticism essays, day offshore oil production proposal located in the Jeanne d'Arc basin, approximately 340 kilometres offshore of St. Pitt University Application Essay! John's. The proposal consists of an offshore oil production system and associated facilities. A project description was submitted in March 2009 and the review was completed in alexander essay enlightenment January 2012. Matoush Uranium Exploration (Quebec) The Matoush Uranium Exploration Ramp Access project involves the excavation of an exploration ramp to determine the possibility of application essay a uranium mine within the James Bay and pope essay Northern Quebec Agreement territory located approximately 260 kilometres north of Chibougamau in Quebec. The project consists of a 2,405-metre ramp, at application essay, a maximum depth of 300 metres. Temporary structures will be built at the surface to support the underground exploration. The project description was submitted in September 2008 and the review was completed February 2012.

Consultation Under the Canadian Environmental Assessment Act. Economic Action Plan 2012 proposes $13.6 million over two years to support consultations with Aboriginal peoples. The Government is committed to consulting with Aboriginal peoples in university of chicago the review of projects to ensure that their rights and interests are respected. Consultations can also facilitate discussions on how Aboriginal peoples can benefit from the economic development opportunities associated with these projects. To support consultations with Aboriginal peoples related to application projects assessed under the Canadian Environmental Assessment Act, Economic Action Plan 2012 proposes $13.6 million over two years to causes and effects of anorexia the Canadian Environmental Assessment Agency. Supporting Responsible Energy Development. Economic Action Plan 2012 proposes $35.7 million over two years to support responsible energy development.

Safe navigation of oil tankers is very important to our Government. Oil tankers have been moving safely and regularly along Canada’s West Coast since the 1930s. For example, 82 oil tankers arrived at Port Metro Vancouver in 2011. Nearly 200 oil or chemical tankers visited the Ports of Prince Rupert and Kitimat over the past five years. They all did so safely. Oil tankers in Canada must comply with the safety and environmental protection requirements of international conventions and, while in essay Canadian waters, with Canada’s marine safety regulatory regime. These requirements include double hulling of ships, mandatory pilotage, regular inspections and aerial surveillance. Any tanker built after July 6, 1993, must be double hulled to pope essay enlightenment operate in Canadian waters. Pitt Essay! A double hull is a type of hull where the bottom and sides of a vessel have two complete layers of watertight hull surface. Tankers that are not double hulled are being gradually phased out. And Effects Essay! And, for large crude oil tankers, the phase-out date for single hulled vesselslike the Exxon Valdezwas 2010, which means that all large crude tankers operating in pitt university our waters today are double hulled.

In compulsory pilotage areas, the Pacific Pilotage Authority requires tanker operators to take a marine pilot with local knowledge onboard before entering a harbour or busy waterway. Institute Essay! In special circumstances, more stringent measures may be taken, including: requiring two pilots onboard oil tankers; escort tugs; additional training standards; and navigational procedures, restrictions and routing measures. Transport Canada also targets high-risk vessels entering Canadian ports. The department’s ship inspectors board and university application inspect foreign vessels, including oil tankers, entering Canadian ports to ensure they comply with all of our rules. In 2011, almost 1,100 inspections were carried out across Canada, 147 of them on oil tankers. Economic Action Plan 2012 proposes further measures to support responsible energy development, including: New regulations which will enhance the fraser institute essay existing tanker inspection regime by strengthening vessel inspection requirements.

Appropriate legislative and regulatory frameworks related to application oil spills, and emergency preparedness and response. A review of fraser institute essay handling processes for oil products by an independent international panel of tanker safety experts. Improved navigational products, such as updated charts for shipping routes. Research to improve our scientific knowledge and understanding of marine pollution risks, and to manage the impacts on marine resources, habitats and pitt university users in the event of a marine pollution incident. These measures will ensure that pipelines in Canada are carefully monitored, environmental consequences are understood and emergency response is fraser institute essay, improved. Economic Action Plan 2012 proposes $35.7 million over two year to further strengthen Canada’s tanker safety regime and support responsible development. Economic Action Plan 2012 proposes $13.5 million over two years to strengthen pipeline safety.

The National Energy Board is an independent federal agency established to regulate international and interprovincial aspects of the oil, gas and electric utility industries, including international and interprovincial pipelines. To increase the university essay number of inspections of university admissions oil gas pipelines from pitt application about 100 to 150 inspections per year, and double from 3 to 6 the number of annual comprehensive audits to identify issues before incidents occur, Economic Action Plan 2012 proposes $13.5 million over two years to the National Energy Board. Funding for these activities will be fully cost-recovered from of chicago industry. Economic Action Plan 2012 proposes $47 million over pitt university application, two years to the Northern Pipeline Agency . The Northern Pipeline Agency was created as a single window regulatory body to oversee the planning and construction of a major pipelinethe Alaska Pipelineto transport natural gas from Alaska through Canada to the lower 48 U.S. states. To carry out federal regulatory responsibilities related to the Alaska Pipeline Project, Economic Action Plan 2012 proposes $47 million over two years to the Northern Pipeline Agency. This funding will be fully cost-recovered from industry. Economic Action Plan 2012 proposes $1 million over two years to amend metal mining regulations. Environment Canada is responsible for les miserables essays, administering the pitt university key pollution prevention provisions under the Fisheries Act, including the associated Metal Mining Effluent Regulations. These regulations prescribe controls on the effluents and waste rock that can be deposited into certain bodies of water. To address an existing regulatory gap and provide greater certainty for the mining industry in Canada, Economic Action Plan 2012 proposes $1 million over two years to alexander on man enlightenment Environment Canada to expand Metal Mining Effluent Regulations to non-metal diamond and coal mines. Investing in Our Natural Resources.

Canada’s rich natural resources contribute to jobs and university application growth in communities across the country. The energy and mining sectors accounted for nearly 10 per cent of Canada’s gross domestic product (GDP) in 2010, and employed nearly 580,000 workers. Essays! Economic Action Plan 2012 announces new and renewed measures in support of energy and mineral exploration. Supporting Junior Mineral Exploration. Economic Action Plan 2012 proposes to extend the application temporary 15-per-cent Mineral Exploration Tax Credit for flow-through share investors for an additional year.

The temporary 15-per-cent Mineral Exploration Tax Credit for flow-through share investors helps junior exploration companies raise capital by providing an incentive to individuals who invest in flow-through shares issued to finance mineral exploration. This credit is in addition to the regular deduction provided for the exploration expenses “flowed through” from the issuing company. The credit is scheduled to expire on March 31, 2012. However, given ongoing global uncertainty and in support of the exploration efforts of junior exploration companies, Economic Action Plan 2012 proposes to university of chicago admissions extend the credit for an additional year, until March 31, 2013. It is estimated that the extension of this measure will result in a net reduction of federal revenues of $100 million over the 201213 to 201314 period. Supporting Offshore Oil Gas Exploration. Economic Action Plan 2012 proposes to amend the Coasting Trade Act to improve access to modern, reliable seismic data for offshore resource development. Offshore oil gas developments create jobs and support economic growth in Canada’s communities. Continued exploration activity is required to bring new projects to communities and application essay sustain these economic benefits over the long term and depends on of chicago admissions essays modern, reliable seismic technology and data. To advance exploration for new developments, Economic Action Plan 2012 proposes to pitt amend the Coasting Trade Act to improve access to modern, reliable seismic data for offshore resource development. This will ensure private sector companies have the information they require to identify potential resource development opportunities.

Economic Action Plan 2012 proposes $12.3 million over two years to continue to assess diamonds in the North. The natural resource sector in pope essay on man enlightenment Canada’s North provides significant employment and business opportunities for Aboriginal peoples and communities. The Diamond Valuation and Royalty Assessment Program, operated by Aboriginal Affairs and Northern Development Canada, ensures that Canadians and university application Northerners benefit from the royalties associated with diamond production in the region. To renew the Diamond Valuation and on man enlightenment Royalty Assessment Program, Economic Action Plan 2012 proposes $12.3 million over two years to Aboriginal Affairs and pitt university application essay Northern Development Canada. Expanding Trade and Opening New Markets for romanticism les miserables, Canadian Businesses. Our country’s prosperity is application, linked to reaching beyond our borders for economic opportunities that serve to grow Canada’s trade and investment. Open trade has long been a powerful engine for Canada’s economy. It is institute, even more so in these globally challenging economic times.

Our Government understands the importance of market openness to pitt essay the global economy and has shown continued leadership on the world stage by university oklahoma atoka opposing protectionism and trade-restrictive measures. Canada believes open markets create jobs and economic growth for people around the world. Deepening Canada’s trade and pitt university application essay investment relationships in large and of chicago fast-growing export markets around the world is key to jobs and growth. In less than six years, Canada has concluded new free trade agreements with nine countries: Colombia, Jordan, Panama, Peru, the European Free Trade Association (Iceland, Liechtenstein, Norway and pitt application essay Switzerland), and most recently with Honduras. Canadian businesses and workers now have preferred export access and a real competitive edge in key markets around the world. Since 2007, Canada has concluded or brought into pope essay on man enlightenment force foreign investment promotion and protection agreements with 10 countries (China, Peru, Latvia, the pitt university essay Czech and Slovak Republics, Romania, Madagascar, Jordan, Bahrain and Kuwait) and is in active negotiations with 10 others, including India. Our Government recognizes that restrictions on imports and investment stifle our exporters and undermine competitiveness. Over the past three years, the Government has removed many of of chicago essays Canada’s self-imposed trade costs to help businesses be more competitive. For example, since 2009, the Government has eliminated all tariffs on imported machinery and pitt application equipment, and manufacturing inputs to make Canada a tariff-free zone for industrial manufacturers, the first in the G-20. These actions are providing more than $410 million in annual tariff relief to Canadian businesses.

Such made-in-Canada measures have helpedand will continue to helpcreate jobs for Canadians, increase investment and innovation, and improve productivity. Canada’s Trade Plan for Jobs and Growth. Economic Action Plan 2012 proposes to intensify Canada’s pursuit of oklahoma thesis atoka new and deeper trading relationships. Our Government understands that Canadians’ standard of living and future prosperity depend on growing trade and investment. To that end, the Government is continuing to actively pursue new trade and investment opportunities, particularly with large, dynamic and fast-growing economies.

Canada-U. Pitt! S. Border and Regulatory Action Plans. In December 2011, Canada and essays the United States took the biggest step forward in pitt bilateral cooperation since the signing of the North American Free Trade Agreement with the launch of the Action Plan on body king Perimeter Security and Economic Competitiveness and university application the Action Plan on fraser essay Regulatory Cooperation. These agreements create a new, modern border for a new century. The Action Plan on Perimeter Security and pitt university application Economic Competitiveness provides a practical road map for on the body, speeding up legitimate trade and travel across the Canada-U.S. border, while enhancing security. In a typical year, more than $500 billion worth of two-way trade takes place between Canada and pitt essay the U. S. The most conservative estimates suggest that inefficiencies at the Canada-U. S. border impose a direct cost on the Canadian economy of 1 per thesis, cent of university essay GDP, or $16 billion a year.

Even a modest improvement in border efficiency will result in significant and lasting economic gains. The best place to deal with security issues is at the continental perimeter. Smarter systems can reduce the needless inconvenience posed to manufacturers and travellers by multiple inspections of freight and baggage, i.e. goods should be once screened, twice accepted. Pilot projects at Prince Rupert and Montréal will begin soon. In addition to these pilot projects, the Government will take other measures to implement action plan commitments and other border improvements over the next two years. In order to benefit Canadian workers and businesses, our Government continues to strengthen its ties with China, now Canada’s second largest trading partner. In February 2012, Canada announced that after 18 years of body by stephen king negotiation Canada and China had concluded a Foreign Investment Promotion and Protection Agreement. This landmark agreement will facilitate investment flows between Canada and pitt university essay China by oklahoma atoka providing a more stable and secure environment for investors on both sides of the pitt university application Pacific.

The potential for increased Canadian investment in China is significant given that China is expected to become the world’s largest economy by 2020. Our Government will continue to actively engage with China to explore how to best enhance our growing bilateral trade and economic relations. The Government is working to conclude negotiations toward a trade agreement with the European Union (EU). This agreement will improve access for fraser, Canadian businesses to pitt application essay the EU’s $18-trillion economy and king 500 million consumers. The potential to Canadian workers and their families from a Canada-EU free trade agreement include: A 20-per-cent boost in bilateral trade. A $12-billion annual boost to Canada’s economy.

Our Government is pitt university application, committed to building on our strong ties with India to create new opportunities and strengthen the economies of both countries. In November 2010, the admissions essays Prime Minister announced the start of trade negotiations. This initiative underscores the dedication of both countries to pitt university meeting a mutual goal of tripling bilateral trade to $15 billion annually by 2015. A Joint Study Report concluded that a new Canada-India trade agreement could boost Canada’s economy by at least $6 billion, and directly benefit Canadian businesses and workers in sectors ranging from primary agricultural, resource-related and chemical products to transportation, machinery and equipment, and services. In November 2011, the essays on the body by stephen king Prime Minister formally indicated Canada’s interest in pitt university essay joining the Trans-Pacific Partnership (TPP) negotiations. The current TPP members represent an export market of alexander essay 505 million people and a GDP of university application almost $17 trillion (2010). Active and Ongoing Engagement in the Asia-Pacific Region. In the past few years, our Government has been aggressively expanding commercial relations with the Asia-Pacific region to of chicago admissions essays create jobs and economic benefits. The opportunities in this dynamic region are impressive.

Asia-Pacific markets have an economic growth rate that is two to three times the global average. Canada is pitt essay, maximizing opportunities for entrepreneurs through innovative trade, investment, air transport, and science and technology agreements. Other initiatives in the region include: Advancing the just-launched free trade agreement negotiations with Japan. Commencing exploratory discussions towards trade negotiations with Thailand. Adopting the Joint Declaration on Trade and Investment with the Association of Southeast Asian Nations to causes and effects increase Canada’s trade and investment ties in the region. Signing air transport agreements with six Asia-Pacific countries. Canada recently approved the application issuance of a 20-year licence to export liquefied natural gas from Kitimat, British Columbia to the Asia-Pacific region. This initiative will allow Canada to diversify its energy exports to growing markets in causes and effects essay the Asia-Pacific region, further strengthening its trading partnerships with Asian economies. In the pitt application Americas region, Canada has concluded trade agreements with the United States, Mexico, Honduras, Panama, Costa Rica, Chile, Colombia and Peru. Oklahoma Thesis! Together, Canadian exports to these countries made up over three-quarters (76.6 per cent) of Canada’s worldwide exports in 2010.

In June 2011, the Government announced that Canada is moving ahead with exploratory discussions to enhance its trade relationship with South America’s largest common market, Mercosur, whose members are Argentina, Brazil, Paraguay and Uruguay. Mercosur countries represent an university application, export market of nearly 250 million consumers and account for almost three-quarters of all economic activity in South America. Canada wants to deepen its commercial presence in les miserables Africa to create opportunities for Canadian businesses and workers arising from Africa’s present and future economic growth. Opportunities in Africa for pitt university application, Canadian companies exist in sectors such as telecommunications, agriculture, energy, transportation, infrastructure, natural resources and education. In October 2011, Canada began negotiations towards a free trade agreement with Morocco, Canada’s first with an essays, African country. Deepening Canada’s Trade and Investment Ties in Priority Markets: A Refreshed Global Commerce Strategy.

Economic Action Plan 2012 proposes to refresh the university Global Commerce Strategy through extensive consultations with Canada’s business community. In 2007, the Government launched the Global Commerce Strategy to respond to changes in of chicago essays the global economy and position Canada for long-term prosperity. The Global Commerce Strategy identified 13 priority markets around the world where Canadian opportunities and interests had the greatest potential for growth. This led to five years of Canadian leadership on the world stage in support of open trade, job creation, economic growth and prosperity for Canadians. Economic Action Plan 2012 proposes to refresh the Global Commerce Strategy through extensive consultations with Canada’s business community, including the very critical small and medium-sized businesses. An updated Global Commerce Strategy will align Canada’s trade and investment objectives with specific high-growth priority markets with an eye to ensuring that Canada is branded to its greatest advantage within each of pitt university application those markets. In what remains a fragile global economic climate, the new Global Commerce Strategy will be announced in 2013, and guide Canada’s trade plan in priority markets going forward. US dollars, 2011)

Mercosur = Argentina, Brazil, Paraguay and Uruguay. Sources: International Monetary Fund; Organisation for oklahoma thesis, Economic Co-operation and Development (OECD). Trade Measures to Support the university application essay Energy Industry. Economic Action Plan 2012 proposes to restore the causes and effects of anorexia essay duty-free status of certain imported fuels used as manufacturing inputs in energy and electricity production. Canada’s energy sector is a vital component of the Canadian economy. Recently, certain imported fuels used as manufacturing inputs in energy and electricity production became subject to a 5-per-cent tariff as a result of a Canada Border Services Agency ruling. Economic Action Plan 2012 proposes to restore the application duty-free status of these inputs.

Eliminating this tariff will lower business costs by alexander essay enlightenment $30 million annually, improve the competitiveness of the energy industry, including electricity generation in Newfoundland and Labrador, and pitt application maintain the Government’s commitment to make Canada a tariff-free zone for industrial manufacturers. Economic Action Plan 2012 extends the temporary domestic powers provided to Export Development Canada for an additional year. Since 2009, Export Development Canada (EDC) has provided additional financing support to les miserables essays Canadian exporters who were facing difficulties in university application essay meeting their financing needs due to the financial crisis. While credit conditions have continued to improve, credit availability remains limited in some areas, in part due to the impact of developments outside Canada on foreign banks. Canadian exporters have expressed a continuing desire for credit in key sectors. Since 2009, EDC has provided over $6 billion in additional financing capacity using its temporary domestic powers. On March 8, 2012, the Government extended the temporary domestic powers provided to EDC under Canada’s Economic Action Plan for an additional year (until March 12, 2013) to help meet the financing needs of Canadian exporters. University Thesis! The extension of EDC’s temporary domestic powers until March 2013 will support further assessment and consultation with stakeholders on EDC’s role in pitt university the domestic market. EDC will continue to focus its domestic lending activities on filling gaps in a manner that is coordinated with the Business Development Bank of Canada and complements the activity of private sector financial institutions. Streamlining Canada’s Trade Remedy System. Economic Action Plan 2012 proposes to consolidate Canada’s trade remedy investigation functions into one organization, under the Canadian International Trade Tribunal.

Canada’s continued support for trade liberalization is complemented by a strong and university thesis effective trade remedy system, which acts as an pitt application, important safety valve for Canadian manufacturers harmed by unfairly traded imports. Canada’s trade remedy system is currently jointly administered by the Canada Border Services Agency and the Canadian International Trade Tribunal (CITT). In Budget 2011, the Government committed to proposing initiatives to ensure Canada operates an efficient trade remedy system. Essay! To deliver on this commitment, the Government will introduce legislation to consolidate Canada’s trade remedy investigation functions into one organization, under the CITT. University Application Essay! This restructuring will create efficiencies that will help the Government maintain and sustain an effective trade remedy system. This initiative will also cut red tape, making it less cumbersome for Canadian businesses to take action against unfair trade, and will result in cost savings. In Budget 2011, the essays on the by stephen king Government committed to review Canada’s foreign trade zone (FTZ)-like policies and programs to ensure that they are competitive, well marketed and efficiently administered. Consultations concluded in pitt university application essay February 2012. The Government is causes and effects essay, carefully reviewing submissions to university application identify opportunities to reduce red tape and costs, facilitate access to existing programs, and improve efforts to promote our FTZ-like policies and programs as an romanticism essays, integral part of application essay Canada’s tax and tariff advantages.

The Government will respond to the submissions received in a timely manner. Economic Action Plan 2012 proposes to increase the value of goods that may be imported duty- and tax-free by oklahoma thesis Canadian residents returning from abroad after a 24-hour and application essay 48-hour absence to $200 and $800, respectively. Every year, Canadians take some 30 million overnight trips outside of Canada, often returning with goods purchased abroad. Modernization of the rules applied to these purchases is on the body, long overdue. Economic Action Plan 2012 proposes the most significant increase in the duty- and tax-free travellers’ exemptions in decades.

The travellers’ exemption allows Canadians to bring back goods up to a specified dollar limit without having to pitt application pay duties or taxes, including customs duty, Goods and Services Tax/Harmonized Sales Tax, federal excise levies and university oklahoma thesis provincial sales and product taxes. The Government proposes to increase the value of goods that may be imported duty- and tax-free by Canadian residents returning from abroad after a 24-hour and 48-hour absence to $200 and $800, harmonizing them with U.S. levels. This measure will facilitate cross-border travel by streamlining the processing of returning Canadian travellers who have made purchases while outside Canada. This change will be effective beginning on June 1, 2012. It is estimated that this measure will reduce federal revenues by $13 million in 201213 and by $17 million in 201314. Tax Relief for Foreign-Based Rental Vehicles. Economic Action Plan 2012 proposes tax relief for Canadian residents temporarily importing foreign-based rental vehicles to university application facilitate access to Canadian tourism destinations.

To facilitate access to romanticism les miserables Canadian tourism destinations, Economic Action Plan 2012 proposes to eliminate or reduce taxes on foreign-based rental vehicles temporarily imported by Canadian residents, consistent with the Government’s commitment under the Federal Tourism Strategy. These changes will make it easier for Canadians who have been travelling abroad to return to Canada to continue their touring and pitt university application travelling activities with a foreign-based rental vehicle. For example, a Canadian who takes a cruise from British Columbia to Alaska and has been outside Canada for at least 48 hours would be able to rent a vehicle in Alaska and then enter the Yukon for touring purposes without having to pay taxes on that vehicle at the border. These changes will be effective starting June 1, 2012. Economic Action Plan 2012 proposes improvements to oklahoma Canada’s system of international taxation. Canada’s system of international taxation plays a key role in providing the right environment for cross-border trade and investment. In 2007, the Government established the Advisory Panel on Canada’s System of International Taxation, chaired by Mr.

Peter Godsoe, with a mandate to provide recommendations to application essay improve the fairness and competitiveness of Canada’s international tax rules. The Panel’s December 2008 report concluded that Canada’s system of of anorexia international taxation is a good one that has served Canada well. At the same time, given that the competitiveness landscape is continually shifting, Canada’s international tax rules must constantly adapt to pitt university application essay maintain an appropriate balance of competitiveness, simplicity, fairness, efficiency and protection of the tax base. The Government has acted on a number of the Panel’s recommendations and made other incremental improvements to alexander on man enlightenment the system of pitt application international taxation. Essay! These past actions include: Repealing section 18.2 of the Income Tax Act, thereby providing tax support for Canadian multinational firms undertaking foreign investment. Narrowing the definition of taxable Canadian property, thereby improving the ability of Canadian businesses, including innovative high-growth companies that contribute to pitt job creation and economic growth, to attract foreign venture capital. Ensuring that taxpayers have an atoka, opportunity to apply for refunds of tax withheld under section 105 of the application essay Income Tax Regulations and section 116 of the institute essay Income Tax Act after a reassessment by the Canada Revenue Agency.

Proposing measures to simplify Canada’s tax rules for foreign affiliates. Proposing simplified and more targeted rules for pitt application, foreign investment entities and essay on man enlightenment non-resident trusts. Proposing measures to counter schemes, often referred to as “foreign tax credit generators,” that were designed to shelter tax otherwise payable by university artificially increasing foreign tax credits. Economic Action Plan 2012 introduces several additional improvements to respond to the report of the Panel. Details of essays by stephen king these measures can be found in Annex 4. Going forward, the Government will continue to evaluate the report of the Panel and consider additional improvements to Canada’s international taxation rules. Tax Treaties and Tax Information Exchange Agreements. The Government is actively negotiating and concluding tax treaties to university application reduce tax barriers to international trade and investment, strengthen Canada’s bilateral economic relationships, and and effects create enhanced opportunities for Canadian businesses abroad. Since 2007: New tax treaties with Gabon, Greece and Turkey have come into pitt university application essay force. On The By Stephen! Updated tax treaties and protocols with Finland, Italy, Korea, Mexico, Switzerland and the United States have come into force. New tax treaties with Colombia and Namibia have been signed.

New protocols to update tax treaties with Austria, Barbados, France, and Singapore have been signed. Negotiations to update the tax treaty with China have recently been concluded. Negotiations for a new tax treaty with Hong Kong have begun. Negotiations to update tax treaties with Israel, the Netherlands, New Zealand, Poland, Spain and pitt university application essay the United Kingdom have begun. Canada now has 89 tax treaties in causes essay force, 7 tax treaties and protocols signed but not yet in force, and 11 tax treaties under negotiation. The Government is committed to combating international tax evasion and to ensuring tax fairness by implementing the standard developed by the Organisation for Economic Co-operation and pitt university Development for the effective exchange of tax information. The Government, in essays by stephen king its 2007 budget, extended the exemption for dividends received out of active business income earned by foreign affiliates resident in tax treaty countries to also include active business income earned by pitt university application foreign affiliates established in a jurisdiction that has agreed to essay on man enlightenment a tax information exchange agreement (TIEA) with Canada. This provided non-tax treaty jurisdictions an incentive to enter into TIEAs with Canada. Application! Since 2007, the Government has brought into force 13 TIEAs, signed 3 other TIEAs, and university oklahoma atoka is actively negotiating TIEAs with 14 other jurisdictions, including negotiations recently launched with Panama. Fostering Sustainable Global Growth.

Persistent economic and financial difficulties in Europe and other parts of the world are hindering economic recovery. Canada is playing a leadership role in formulating global policy responses through institutions such as the G-20 and the International Monetary Fund (IMF), and through its leadership of the Financial Stability Board, which is pitt university, chaired by romanticism les miserables Bank of Canada Governor Mark Carney. Pitt University! Canada is also helping address development challenges through focused programs and romanticism les miserables initiatives that meet the needs of the developing world. In September 2009, as part of its response to the global economic crisis, the G-20 created the Framework for Strong, Sustainable and Balanced Growth. The G-20 Framework is pitt application, a forum where members identify and assess global economic risks and vulnerabilities, and coordinate policies designed to foster stronger, more sustainable and balanced economic growth. Atoka! Canada and India have co-chaired the Framework Working Group since its launch at the 2009 Pittsburgh Summit. In its capacity as co-chair, Canada has led the development of action plans that deal with pressing global economic concerns, and application essay promote growth and prosperity across the globe. The considerable progress achieved through this process culminated in oklahoma thesis the Action Plan for Growth and Jobs agreed by essay Leaders in Cannes, France in November 2011, which set out a broad range of reforms covering the key policy areas across G-20 members. Looking ahead in 2012, Canada will continue to provide leadership in developing an action plan for Leaders at the upcoming G-20 Summit in Los Cabos, Mexico.

The plan will monitor progress in meeting past commitments and develop new commitments as appropriate to fraser institute essay address current global economic risks and vulnerabilities. Strengthening the Legitimacy and Effectiveness of the International Monetary Fund. The IMF is a key global institution in university assisting the international community through economic crises. In order to support its continuing role, the Government of Canada is of anorexia essay, delivering on its commitment to ratify a historic quota and pitt application governance reform agreement reached in 2010, which enhances the IMF’s capacity to provide support to by stephen king the global economy. University Essay! These actions should continue to strengthen the legitimacy and effectiveness of the IMF. To support accountability to Canadians, the Government is enhancing the timeliness of its reporting on Canadian priorities and activities of the IMF and World Bank by aligning the atoka timing of its annual report to Parliament and the public with the university application annual report on development assistance tabled annually in the Fall. Increasing the Impact of Canadian Development Assistance. Canadians want to help the world’s poor, but they want assurances that their tax dollars are making a real difference in the lives of the people they are intended to help. In Budget 2007, the Government committed to an ambitious agenda to maximize the effectiveness of Canada’s international assistance efforts. Considerable progress has been made in delivering on our promise to make Canada’s aid more effective, particularly in the areas of accountability for resources and results, transparency, and the use of and effects of anorexia essay innovation to maximize the university application essay impact of aid.

Last year, Canada was the first to meet its G-8 commitment to les miserables double investments in sustainable agricultural development. Currently, we are leading global efforts on maternal, newborn and child health, as agreed at the G-8 meeting in Muskoka in 2010. The Canadian International Development Agency now delivers over 80 per cent of its bilateral assistance in pitt university a more focused set of countries, which allows Canada to play a more influential role in achieving enduring impacts in these countries. The Government has also taken significant steps to improve the transparency of our spending to Canadians and thesis atoka other countries, for example by university essay joining the essay Open Government Partnership and the International Aid Transparency Initiative. In addition, Canada has supported development innovation, pioneering new approaches to university maximize impact and leverage private sector capital to address global development challenges.

Canada’s strategic investments over the past several years are showing promising results including the and effects of anorexia essay accelerated introduction of pneumococcal vaccines to protect the lives of the world’s poorest children through the pitt Advanced Market Commitment; progress by Grand Challenges Canada in tackling critical barriers to solving some of the university essays most pressing global health challenges; and enhanced support for pitt, applied research that demonstrates sustained and measurable impacts on food security in developing countries through the Canadian International Food Security Research Fund. Refocusing Canada’s Tariff Regime for Developing Countries. Economic Action Plan 2012 proposes to review Canada’s preferential tariff regime for developing countries. Since 1974, Canada has granted preferential market access to imports from developing countries as a means to promote their economic growth and export diversification. The global economic landscape has changed considerably since then, including significant shifts in the income levels and essay on man enlightenment trade competitiveness of pitt university certain developing countries. To respond to these developments and ensure that this form of development assistance is appropriately aligned with our development policy objectives, the Government will undertake a comprehensive review of Canada’s General Preferential Tariff regime. Keeping Taxes Low for Job-Creating Businesses. A Competitive Business Tax System. This Government has implemented broad-based tax reductions that support investment and growth across the Canadian economy. The Government is delivering more than $60 billion of tax relief to job-creating businesses over 200809 and the following five fiscal years. Key actions include the following:

To spur business investment and improve productivity, the Government reduced the fraser institute essay federal general corporate income tax rate to 15 per cent on January 1, 2012, from pitt university application essay 22.12 per cent in 2007. These tax reductions include the essay elimination of the corporate surtax in 2008 for university essay, all corporations. To help small businesses retain more of their earnings for investment, expansion and job creation, the Government cut the small business tax rate to 11 per cent in 2008 and pope on man increased the amount of income eligible for this lower rate to pitt application $500,000 in 2009. To further spur investment in small businesses, the les miserables Government increased the pitt application Lifetime Capital Gains Exemption on essay qualified small business shares to $750,000 from $500,000 in Budget 2007, the first increase in the exemption since 1988. To remove a disincentive for business investment, the Government eliminated the federal capital tax in pitt university application essay 2006.

The Government also provided the provinces with a temporary financial incentive to encourage them to fraser eliminate their general capital taxes and to eliminate or replace their capital taxes on university essay financial institutions with a minimum tax. And Effects Of Anorexia Essay! The last of the provincial general capital taxes will be eliminated in 2012. To better support cross-border trade and investment and Canada’s participation in the global economy, the application essay Government has improved Canada’s system of international taxation. Essay On Man! To encourage investment to flow to its most productive uses and reduce the tax burden on capital investment, the Government improved the neutrality of the tax system by better aligning capital cost allowance rates with the useful life of assets. For example, in pitt university 2007, the capital cost allowance rate for manufacturing and processing buildings was increased to 10 per cent from 4 per alexander enlightenment, cent, and the rate for computers was increased to 55 per cent from 45 per essay, cent. Lower general corporate income tax rates and other tax changes have increased the expected rate of return on investment and reduced the cost of causes of anorexia capital (Chart 3.2.1), giving businesses strong incentives to invest and hire in Canada.

Canada leads the G-7 with the lowest overall tax rate on new business investment. It excludes the resource and university essay financial sectors and university essays tax provisions related to research and development. 2 OECD average excludes Canada. Source: Department of Finance. The competitiveness of Canada’s business tax system is pitt university, supported by third-party analysis. KPMG’s publication Competitive Alternatives 2010 rigorously analyzed the impact of federal, state, provincial and institute essay municipal taxes on business operations, concluding that business tax costs in university application essay the United States are more than 55 per cent higher than in Canada. According to pope essay on man enlightenment the 2011 Forbes magazine feature, “The Best Countries for Business,” Canada is the number one jurisdiction for doing business among 134 countries studied. Application Essay! Economists Jack Mintz and Duanjie Chen published an 83-country report on tax competitiveness. Their most recent report shows that Canada went from being the least tax competitive G-7 country in 2005 to the most tax competitive country in the G-7 in 2011. As shown in Chart 3.2.2, overall business investment in non-residential construction and machinery and equipment in causes of anorexia essay 2011 exceeded the pre-downturn peak of 2008, and investment intentions for 2012 are even stronger.

This business investment increases the amount of machinery, equipment, information technology and other physical capital in the economy. A larger stock of capital, in turn, increases Canada’s productive capacity, creates jobs and raises living standards. Low taxes are supporting record-high business investment intentions. Source: Statistics Canada, Public and Private Investment Intentions . Helping Canadian businesses compete globally also requires collaboration with provincial and territorial governments. A number of provinces have taken important actions to pitt application enhance Canada’s tax competitiveness and contribute to alexander essay on man enlightenment a strong foundation for future growth. In addition, the Government of Canada has a number of tax agreements with its provincial and territorial partners that result in greater efficiency and simplicity of the tax system, and work is ongoing to improve and enhance the application and application essay administration of these agreements. Keeping taxes low for Canadian businesses is a cornerstone of les miserables this Government’s long-term plan for jobs, growth and prosperity. Enhancing the Neutrality of the essay Tax System. In 2009, along with other members of the G-20, the Government committed to “rationalize and phase out over alexander on man, the medium term inefficient fossil fuel subsidies.” This builds on the Government’s 2006 commitment to pitt university application examine opportunities to make the institute tax system more neutral across sectors, in order to help ensure that investment is directed towards its most productive uses. Pitt! In support of these commitments, the Government announced in Budget 2007 and Budget 2011 the phase-out of all tax preferences for oil sands producers relative to the conventional oil gas sector. Economic Action Plan 2012 proposes to further Canada’s efforts toward rationalizing fossil fuel subsidies, reducing tax distortions and improving the allocation of investment and university admissions capital within the Canadian economy by phasing out tax preferences for resource industries.

Phasing Out the Atlantic Investment Tax CreditOil Gas and Mining. Economic Action Plan 2012 proposes to pitt essay phase out the Atlantic Investment Tax Credit for investments in the oil gas and mining sectors. The Atlantic Investment Tax Credit is a 10-per-cent credit available for certain investments in new buildings, machinery and equipment used in the Atlantic region and the Gaspé Peninsula. Currently, the credit supports investments in farming, fishing, logging, manufacturing and processing, oil gas, and les miserables mining. The Canadian oil gas and mining sectors have generally been performing well, and university essay investment by these industries in the Atlantic region is robust and growing. Recognizing this, Economic Action Plan 2012 proposes to phase out the causes and effects Atlantic Investment Tax Credit for pitt application, investments in the oil gas, and mining sectors. The change will help improve the neutrality of the tax system for the oil gas, and mining sectors across Canada and romanticism essays constitutes further action by Canada in support of the commitment by G-20 Leaders to rationalize and phase out inefficient fossil fuel subsidies over the medium term.

Phasing Out the Corporate Mineral Exploration and Development Tax Credit. Economic Action Plan 2012 proposes to phase out the application essay Corporate Mineral Exploration and Development Tax Credit. The mining sector has historically benefited from a number of targeted income tax preferences. As a first step in meeting the objective of causes of anorexia making the tax system more neutral across mining and other industries, Economic Action Plan 2012 proposes to phase out the 10-per-cent Corporate Mineral Exploration and Development Tax Credit. Actions taken by the Government since 2006, including corporate income tax rate reductions and university application essay the elimination of the romanticism les miserables essays federal capital tax, have increased the competitiveness of Canada’s mining sector. The Corporate Mineral Exploration and Development Tax Credit is no longer necessary. This change is expected to increase federal revenues by approximately $10 million over the 201213 to 201314 period. Improving Economic Conditions for Farmers and Fishermen. Strengthening Agricultural Institutions. Economic Action Plan 2012 proposes $44 million over two years to transition the Canadian Grain Commission to a sustainable funding model.

The agriculture sector was one of the most resilient through the economic downturn. The near- and medium-term outlook for agricultural commodity prices and farm income is university, strong. In 2009, the agriculture and agri-food sector accounted for approximately 2 million jobs and 8 per cent of total GDP. With nearly $35.5 billion in exports, Canada is the world’s fifth-largest exporter of agriculture and food products. The coming year will see a focus on thesis setting the right conditions for farmers and businesses in the agriculture and agri-food sector to compete and adapt. The Government will work with its provincial and territorial partners, and with industry, to develop a new federal-provincial-territorial agricultural policy framework to replace the current Growing Forward agreement in 2013. The new five-year framework agreement will set out policies and programs to application essay support a modern, innovative and market-oriented sector. This will include a refocused suite of Business Risk Management programs.

The Government is delivering on its long-standing promise to give Western Canadian farmers the freedom to market their own wheat and barley on the open market. An open market will attract investment, encourage innovation, create value-added jobs and contribute to a stronger economy. The monopoly on the sale of Western Canadian wheat and alexander essay on man barley for export and domestic human consumption will end as of August 1, 2012. Pitt University! The Government is committed to university thesis atoka a smooth transition for farmers, which includes a viable, voluntary Canadian Wheat Board as part of an open and competitive Canadian grain market. Efforts continue to modernize key institutions within the pitt university essay grain sector. To support its transition to a sustainable funding model, Economic Action Plan 2012 proposes $44 million over two years to the Canadian Grain Commission as it updates its fee structure. Economic Action Plan 2012 proposes $10.5 million in essays on the body by stephen king 201213 to pitt application essay support key fisheries science activities. Commercial fishery operations employ approximately 80,000 people nationwide and generate approximately $6.8 billion in essays body by stephen king annual economic activity through fishing, aquaculture and university application processing. Scientific monitoring activities of key commercial stocks support conservation and and effects sustainability objectives while increasing economic opportunity for application essay, fishermen by allowing higher catch levels to be set with greater confidence. To support scientific activities of fraser importance to industry, Economic Action Plan 2012 proposes $10.5 million in 201213 for the Department of Fisheries and Oceans.

The Government will also take steps to allow the use of fishery resources to help generate revenues to pay for scientific activities. Strengthening Business Competitiveness. The Government will introduce targeted improvements to the foreign ownership review process and be introducing legislative amendments to lift foreign investment restrictions in the telecommunications sector for companies that hold less than a 10 per cent share of the total Canadian telecommunications market. Foreign investment provides significant benefits to Canada through knowledge, capital, access to new markets and the creation of high-value jobs across the country. The Government is committed to university application essay an open investment framework that encourages foreign investment in Canada as well as Canadian business investment abroad, while safeguarding Canada’s interests. The Investment Canada Act requires the review of significant foreign investments in Canada in order to ensure that the investments bring a net benefit to our country. To help strengthen investor confidence, the Government will introduce targeted improvements to the administration of the causes and effects Act in the interests of greater transparency while preserving investor confidentiality. With respect to the telecommunications sector in particular, the Government consulted with industry and consumer stakeholders on how to increase foreign investment in a way that would maximize economic and social benefits for Canadians. The Government heard that liberalization of foreign investment in the telecommunications sector can encourage greater competition by strengthening the position of new entrants, improving access to university capital and enabling closer strategic partnerships.

Liberalization could also increase choice and lower costs for consumers, encourage innovation and improve productivity. The Government will be introducing amendments to romanticism les miserables essays the Telecommunications Act to lift the foreign investment restrictions in that Act for telecommunications companies that hold less than a 10 per pitt essay, cent share of the total Canadian telecommunications market. This targeted action will remove a barrier to investment for the companies that need it most, a key consideration as the upcoming wireless auction planned for 2013 is essays, expected to be highly competitive and pitt application capital-intensive. The Government is continuing to reduce regulatory burden faced by businesses. Red tape hampers economic growth and erodes trust between government and citizens. The Government is committed to university oklahoma removing bureaucratic obstacles to university application essay businesses’ efforts to create jobs and growth. In January 2011, the Government created the Red Tape Reduction Commission, fulfilling a Budget 2010 commitment. After a year of extensive Canada-wide consultations, the Commission brought forward recommendations to reduce irritants to business that impede growth, competitiveness and university atoka innovation.

The Government responded earlier this year by implementing the “One-for-One” Rule. Under this rule, every time the essay Government adopts a new regulation, it must eliminate an existing one. When a new or amended regulation increases administrative burden on business, the Government will offsetfrom existing regulationsan equal amount of administrative burden costs on business. The President of the Treasury Board will develop an Action Plan to address the Commission’s Recommendations Report in the coming months to deliver better regulations that reduce frustration and lower costs for Canadian business. Red Tape Reduction Commission Membership. The Red Tape Reduction Commission was composed of admissions essays Parliamentarians and members of the private sector: The Honourable Tony Clement, President of the Treasury Board, Lead Minister The Honourable Maxime Bernier, Minister of State (Small Business and Tourism), Chair of the Commission William Aho, Central Mechanical Systems, Ltd. Dean Allison, Member of Parliament (Niagara WestGlanbrook) Bernard Bélanger, Premier Tech Lois Brown, Member of university Parliament (NewmarketAurora) Stirling MacLean, WearWell Garments, Ltd. Cathy McLeod, Member of fraser essay Parliament (KamloopsThompsonCariboo) The Honourable Rob Moore, Member of Parliament (Fundy Royal) Gord Peters, Cando Contracting, Ltd. Denis Prud’homme, former owner of Prud’homme Trucking Catherine Swift, Canadian Federation of Independent Business Chris Warkentin, Member of Parliament (Peace River) The Government is also committed to implementing the Canada-United States Action Plan on Regulatory Cooperation, announced on December 7, 2011, by Prime Minister Harper and President Obama.

The Action Plan contains 29 initiatives to align the regulatory approaches between Canada and pitt application essay the United States in areas of agriculture and food, transportation, health and personal care products, chemical management, the environment, and other cross-sectoral areas, without compromising health, safety or environmental protection standards. The Action Plan will help reduce barriers to trade, lower costs for consumers and fraser essay business, and create economic opportunities on university application essay both sides of the border. Reducing the Tax Compliance Burden for Businesses. Economic Action Plan 2012 proposes measures to reduce the alexander pope tax compliance burden for small businesses and announces a number of administrative improvements by the Canada Revenue Agency. In PricewaterhouseCoopers’ 2012 international study analyzing the ease of paying taxes, Paying Taxes 2012: The Global Picture , Canada ranks higher than any other G-7 country based on the overall ease of complying with tax obligations. PricewaterhouseCoopers also identified Canada as a potential model for other countries’ tax systems from the perspective of a company filing and paying taxes. Reducing the Tax Compliance Burden Has Positive Results. The Canada-Ontario Tax Collection Agreement was amended to pitt university essay provide for federal administration of Ontario’s corporate taxes for taxation years that end after 2008. PricewaterhouseCoopers estimated that this change reduces compliance costs by more than $135 million annually for Ontario businesses, by allowing for a single annual tax form, a single tax collector and one set of fraser institute essay income tax rules. The frequency of tax remittance and filing requirements for small businesses in pitt the areas of income taxes, source deductions and sales taxes was reduced by measures introduced in Budget 2007.

More than 600,000 small businesses are able to benefit from these changes, with the romanticism essays total number of filings and remittances for small businesses reduced by more than one-third. The definition of taxable Canadian property was narrowed in Budget 2010, thereby eliminating the pitt essay need for tax reporting under section 116 of the Income Tax Act for many investments. This improves the ability of Canadian businesses, including innovative high-growth companies that contribute to job creation and economic growth, to attract foreign venture capital. Through ongoing review and revision of the tax system and its administration, the Government is continuing to reduce the tax compliance burden, including the following actions proposed or announced in causes Economic Action Plan 2012. A Doubling of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) Streamlined Accounting Thresholds. The GST/HST streamlined accounting methods simplify compliance for small businesses and public service bodies.

Economic Action Plan 2012 proposes to university double the thresholds for eligibility to use these methods so that more small businesses and public service bodies have access to these simplified approaches. Simplified Administration for Partnerships. In order to reduce the workload for partnerships that want to file waivers, Economic Action Plan 2012 proposes to amend the Income Tax Act to provide the authority for a single designated partner to thesis atoka sign a waiver on behalf of all partners. Improvements to the Rules for Paying Eligible Dividends. Under existing rules, if a corporation wishes to pay dividends, and only a portion of those dividends would be eligible for an enhanced dividend tax credit, that portion must be paid as a separate dividend in order for investors to be eligible to claim the enhanced dividend tax credit.

Economic Action Plan 2012 proposes amendments, for dividends paid on or after Budget Day, to allow a corporation to pay a single dividend and pitt application essay designate a portion of it as an eligible dividend. Administrative Improvements That Enhance the causes of anorexia Predictability of the Scientific Research and Experimental Development (SRED) Tax Incentive Program. Economic Action Plan 2012 announces administrative changes to the SRED tax incentive program that will improve its predictability and reduce the tax compliance burden. These initiatives will complement the SRED Policy Review Project currently underway, which will consolidate and pitt university essay clarify the administrative policies that are contained in about 70 documents pertaining to the SRED tax incentive program. Written Responses to Business Enquiries. As of April 16, 2012, businesses will be able to submit questions and receive answers to their specific business enquiries electronically using the causes Canada Revenue Agency’s (CRA’s) secure My Business Account portal. These written responses will provide businesses with increased confidence in the information provided by the CRA and essay thus greater certainty in their tax affairs. Expansion of Web Forms for Information Returns. The CRA’s Web Forms electronic filing application for information returns is an essays, online service enabling the pitt application essay creation and secure filing of encrypted returns over the Internet, including the filing of original, additional, amended and cancelled slips. Causes Essay! The CRA’s Web Forms service also validates data in real time, prompts the user to correct errors before filing slips, automatically calculates totals for the summary, and prints slips for recipients.

Web Forms now accepts 11 additional types of returns, and university application essay the limit on the number of each type of form (e.g. T4) that can be issued using this simple approach has increased from 6 to 50 slips. Enhancements to the CRA’s Secure My Business Account Portal. The CRA’s My Business Account portal is a secure and convenient way to access business accounts online and pope on man enlightenment perform certain transactions. For example, GST/HST returns have been able to be amended using My Business Account since April 2011. As of April 16, 2012, business owners will have the option to input an address change online, and pitt application essay balances such as Non-Capital Losses and Refundable Dividend Tax on Hand from the causes and effects essay last five tax year-ends will be automatically displayed.

An Improved Business Section on pitt the CRA’s Website. Modifications to the CRA’s website provide a “one-stop shop” for pope, businesses and a clear path to available electronic services with a new task-based web page. By improving the ability of businesses to find and use information and services on the CRA’s website, this initiative responds to concerns raised during consultations held by the Red Tape Reduction Commission. Graduated Penalties for Late Filing. The Government recognizes that Canadians and businesses, particularly small businesses, invest time and effort to voluntarily comply with tax laws. Budget 2011 announced a CRA review of the penalty structure for late-filed information returns. After working with the Canadian Federation of Independent Business and other organizations representing small businesses, the CRA has instituted a new administrative policy to ensure that these penalties are charged in a manner that is both fair and reasonable. Where a business is unable to university comply in a timely manner with a reporting obligation related to certain information returns, such as T4s, reduced penalties will be applied when the and effects of anorexia number of late-filed returns is small. Continued CRA Progress on Tax Fairness. Information on complaints and disputes is now easier to application access on the CRA website through revised web pages that are simpler to use and causes and effects were put in place in December 2011.

Visibility will be further improved by adding information on recourse mechanisms to notices of assessment and reassessment. University! The CRA is also updating publications related to tax fairness and developing new content and new types of content, such as webinars on redress mechanisms. Economic Action Plan 2012 reaffirms the Government’s commitment to continue exploring whether new rules for the taxation of corporate groups could improve the functioning of the corporate tax system. Budget 2010 announced that the Government would explore whether new rules for university, the taxation of university corporate groupssuch as the introduction of a formal system of loss transfers or consolidated reportingcould improve the functioning of the university oklahoma thesis corporate tax system. Public consultations held between November 2010 and April 2011 provided important feedback from stakeholders that will be helpful going forward. Pitt University! Discussions with stakeholders, including the provinces and territories, are ongoing.

As a new system for on the by stephen king, the taxation of corporate groups would constitute a fundamental change to the Canadian corporate tax system, the Government will be taking into account the potential effects on pitt university application essay taxpayers and the complexity of the tax system, any potential revenue impacts for federal, provincial and territorial governments, and the impact that a new system of group taxation could have on federal-provincial and federal-territorial tax arrangements. If as a result of this exercise a new system of group taxation should be proposed, stakeholders will be consulted again on the specific design of the new system. Further Developing Canada’s Financial Sector Advantage. Canada’s financial system is widely considered to be one of the soundest, most resilient and best regulated financial systems in the world. For the causes of anorexia essay fourth year in a row, the World Economic Forum has recognized our banking system as the soundest in the world. Five Canadian financial institutions were recently named to Bloomberg’s list of the world’s strongest banks, more than any other country. The Government has implemented a number of measures to maintain Canada’s financial sector advantage and reinforce the stability of the application essay sector. Institute Essay! Economic Action Plan 2012 proposes new initiatives that will build on the significant steps taken since 2008 to further ensure that our financial system remains strong and pitt university essay that it benefits all Canadians.

Fostering Stable, Competitive, Fair and Efficient Capital Markets. In light of the Supreme Court’s securities reference, the Government is consulting with provinces and alexander pope essay enlightenment territories, a number of which have reaffirmed their interest in working on a cooperative basis towards a common securities regulator. As part of the initiative to establish a Canadian securities regulator, in essay May 2010 the Government referred the proposed Canadian Securities Act to the Supreme Court of Canada for an opinion as to whether Parliament has the constitutional authority to enact the proposed legislation. On December 22, 2011, the Supreme Court determined that the proposed Act as drafted was not constitutionally valid under the essay general branch of the federal power to regulate trade and commerce. The Government of pitt Canada respects this decision and fraser essay will act in accordance with it. The Supreme Court also found that Parliament has a role with matters of genuine national importance and scope, including management of systemic risk and in ensuring fair and efficient capital markets nationally. The Supreme Court indicated that “[t]he common ground that emerges is pitt application essay, that each level of government has jurisdiction over some aspects of the regulation of securities and each can work in pope essay enlightenment collaboration with the other to carry out its responsibilities”. Accordingly, the Government is consulting with provinces and territories, a number of which have reaffirmed their interest in working on a cooperative basis towards a common securities regulator. A common securities regulator would give Canada a competitive advantage by reducing unnecessary compliance costs for issuers, strengthening our ability to respond to financial instability, enhancing enforcement and better serving the needs of all Canadians. Preserving the Stability and Strength of Canada’s Financial Sector.

The Government will introduce legislative amendments to support central clearing of standardized over-the-counter derivative transactions and to reinforce Canada’s financial stability framework. A well-capitalized financial sector and sound regulatory and supervisory system meant that financial institutions in university application Canada were better able to university oklahoma thesis weather the 2008 global financial crisis than those in many other countries. The Government remains committed to maintaining this advantage. Canada has made significant progress in implementing the pitt university application G-20 financial sector reform agenda and will continue to play a leadership role in promoting sound financial sector regulation internationally. Through Economic Action Plan 2012, the Government will introduce legislative amendments to support central clearing of standardized over-the-counter derivative transactions, a key G-20 commitment, and to reinforce Canada’s financial stability framework. Enhancing the Governance and Oversight Framework for Canada Mortgage and Housing Corporation. The Government will introduce enhancements to the governance and oversight framework for Canada Mortgage and Housing Corporation.

The Government is and effects, also moving forward with a legislative framework for covered bonds. The Government continuously monitors housing finance risks and takes action when necessary. Adjustments to pitt university the rules for romanticism essays, government-backed insured mortgages were announced in July 2008, February 2010 and January 2011. In addition, in June 2011 Parliament approved legislation to formalize arrangements with private mortgage insurers and pitt university application essay Canada Mortgage and Housing Corporation (CMHC), enhancing the Government’s ability to manage risks arising from the mortgage insurance sector. As part of the Government’s continuous efforts to strengthen the and effects of anorexia essay housing finance system, the university Government will introduce enhancements to the governance and oversight framework for CMHC, contributing to the stability of the housing market and essay benefitting all Canadians. The Government will propose legislative amendments to strengthen oversight of CMHC and to ensure its commercial activities are managed in a manner that promotes the pitt university application essay stability of the financial system. The Government is moving forward with a legislative framework for covered bonds.

A legislative framework will support financial stability by essays helping lenders find new sources of funding and by making the market for Canadian covered bonds more robust. Application Essay! CMHC will be the administrator of this covered bond program, which will be available to federally and provincially regulated mortgage lenders in Canada. Improving Access to Capital for Canadian Financial Institutions. The Government will introduce legislative amendments to allow public sector investment pools that satisfy certain criteria, including pursuing commercial objectives, to directly invest in pope a Canadian financial institution, subject to approval by the Minister of Finance. At present, many countries allow public sector investment pools to university essay invest in financial institutions, while Canada provides for and effects of anorexia, only limited access.

This places Canadian financial institutions at a disadvantage when raising capital. Pitt University Essay! However, public sector investment pools are currently allowed to invest in university other sectors of the Canadian economy. Permitting these pools of capital to invest in Canadian financial institutions provides these institutions access to new sources of stable long-term investment, which promotes financial stability. The Government will propose legislative amendments to university application allow public pools of capital that satisfy certain criteria, including pursuing commercial objectives, to make limited direct investments in a financial institution, subject to university admissions approval by the Minister of Finance. The Minister of Finance’s approval would be guided by factors such as the best interest of the pitt university financial sector and national security considerations. Clarifying Federal Jurisdiction Over Banking. The Government will introduce a preamble into the Bank Act to clarify the intent that all banking activities throughout Canada be governed exclusively by the same high-quality federal standards that have served Canadians so well. Canadians benefit from one of the best-regulated banking sectors in the world. Canada’s banking regulatory framework rests on institute essay stringent prudential rules that ensure that our banking sector remains safe and sound and on consumer protection rules that stress consumer choice and university application essay transparent disclosure. These rules are enforced consistently by federal regulatory agencies including the Office of the Superintendent of fraser institute Financial Institutions and the Financial Consumer Agency of Canada.

The Government will introduce a preamble into pitt application the Bank Act to clarify the intent that all banking activities throughout Canada be governed exclusively by the same high-quality federal standards that have served Canadians so well, and to avoid the creation of local and potentially inconsistent rules that threaten the uniform application of the federal banking regulatory framework. Clarifying the Separation of Insurance and Banking. As previously announced in December 2011, the university admissions essays Government will propose a legislative amendment to clarify the prohibition against banks offering life annuities or products of a similar nature. The Government has a long-standing policy of separating the business of insurance from the business of banking. This ensures that financial institutions are subject to pitt university the regulatory regime that properly addresses the risk that they undertake. In line with this policy, and as announced by the Minister of Finance in December 2011, the Government will propose a legislative amendment to clarify the prohibition against banks offering life annuities or products of a similar nature. Continuing to Fight Counterfeit Bank Notes. Economic Action Plan 2012 provides $9.6 million over and effects, three years to the Royal Canadian Mounted Police to continue the National Counterfeit Enforcement Strategy. In 2011, the Bank of Canada began to issue more-secure polymer bank notes. In transitioning to these new notes, the Government must guard against the risk that counterfeiters will attempt to liquidate their inventory of university older notes or seek to take advantage of the unfamiliarity of Canadians with the new notes.

Economic Action Plan 2012 provides $9.6 million over three years to essays ensure that the Royal Canadian Mounted Police has the funding necessary to pitt university essay continue the National Counterfeit Enforcement Strategy, first announced in Budget 2006. The National Counterfeit Enforcement Strategy provides dedicated resources for the enforcement, prosecution and prevention of currency counterfeiting. Since its inception, counterfeiting has been reduced from 470 parts per million in 2004 to 34 parts per million in 2011.

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Equivocation in Macbeth Essay Sample. In Macbeth, Shakespeare uses the theme of equivocation to effectively illustrate the evil nature of the witches. Equivocation is the use of ambiguous expressions in order to mislead. The prophecies of the witches play a mischief in university application essay, this play, as they are a form of deception that at essays times use vague language to dodge an university essay issue. The three influential prophecies, which the witches make in this play, are that the protagonist Macbeth will become the king of Scotland, Banquo will be the father of the king of Scotland, and Macbeth will not be killed until the Birnam wood moves to Dunsinane hill. The sources of university admissions, these prophecies are the witches who put together the university application devious words into causes, Macbeth’s mind, which demonstrates the evil nature of the witches. In Macbeth, one of the earliest prophecies that the witches make is that Macbeth will become the king of Scotland. “All hail, Macbeth! that shalt be king hereafter!”(I.iii.50) is the prophecy in which no indication of the doom of Macbeth is present.

The literal meaning of this apocalypse is that Macbeth will become the king of Scotland. Thus, his ambition to take the pursuit of pitt essay, breaking the natural order to romanticism essays become the king becomes ungovernable. This is evident when Macbeth is shown hallucinating of a dagger before he kills Duncan, the real king of Scotland. Macbeth says, “Is this a dagger, which I see before me, / The handle toward my hand? Come let me clutch thee”(II.i.33-34), which shows that he is in a great doubt on whether to assassinate Duncan or not. Pitt Essay? The metaphorical meaning of the revelation disclosed by the witches is that Macbeth will ultimately be ruined in the future after he reaches his ambition of becoming the king, as he will have to face the resistance of the loyal nobles of king Duncan including Banquo, Macduff, Malcom, etc. Macbeth is greatly affected by this prophecy and becomes the target of the mendacious and perplexing words spoken by the witches and alexander on man, kills the university essay king.

Hence, the witches are of evil nature because they indirectly ruin Macbeth’s life. Equivocation and Double Meanings in Macbeth. Shakespeare uses equivocation not to confuse but to fraser institute either get across multiple meanings or to leave dialogue and pitt application, events in the play open ended. Equivocation can be seen with the witches and whenever they talk. The witches are themselves a vague set of characters who talk in a puzzling riddle-like manner. For instance when Macbeth goes to see them for the second time they are very vague about predicting his future, intentionally confusing him and making him overly confident. An example of this riddled dialogue goes like this: All (three witches): Listen, but speak not to’t.

Apparition: Be lion-mettled, proud, and take no care. Who chafes, who frets, or where conspirers are: Macbeth shall never vanquish’d be until; Great Birnam wood to high Dunsinane hill. Shall come against him. Macbeth: That will never be: Who can impress the forest, bid the tree. That excerpt shows how the witches twist and play with Macbeth’s mind and feelings. By the end of the Apparition’s lines, Macbeth is convinced he can not be killed by anyone, and so grows in confidence till seething and almost rupturing with it.

It also shows Shakespeare’s use of equivocation and how, unless certain lines are studied, their true, if vague, meaning cannot be seen or understood. The quoted phrase, “fair is foul and foul is and effects of anorexia essay fair” is pitt university application used frequently, the phrase itself is an oxymoron. Early in the play the essay reader sees Macbeth as the hero because he has saved all of pitt university application essay, Scotland from the Norwegians. Duncan, honoring Macbeth, says, “More is thy due than more than all can pay.” (Act 1, Scene ) Towards the middle of the of chicago play the reader suddenly begins to pitt essay pity Macbeth, slowly realizing his encroaching insanity for what it is, a downward spiral of death and increased mistakes. Finally, at the end of the play, the reader’s opinion of essay, Macbeth moves more towards hate and a feeling that Macbeth is unmistakably evil. As the second witch said:

By the pricking of my thumbs, Something wicked this way comes: Such is Macbeth’s fair to foul story in a flash. There is also Lady Macbeth, Macduff, Malcolm, and Donalbain, and university application, perhaps even Banquo. University Of Chicago Essays? Each of pitt university, these character’s development follows the “fair is of chicago foul and foul is fair” format. In the beginning of Macbeth, Lady Macbeth shows a beautiful face, yet what she says in private is evil.

In fact in Act 1, Scene 5, she says: “Art not without ambition; but without. The illness that should attend it; what thou wouldst highly, That wouldst thou holily; wouldst not play false, And yet wouldst wrongly win: thou’dst have, great Glamis… She is saying that Macbeth is ambitious but lacks the brutality of character (the illness) to carryout any evil deeds through. After this Lady Macbeth continues on, trying to convince Macbeth to university essay murder Duncan and enlightenment, eventually succeeds. From the end of the first Act through the 2nd, Lady Macbeth has shown her “innocent-self” perfectly capable of university, committing heinous deeds.

Yet eventually the “illness” gets the better of her, as it did Macbeth, and she kills herself unable to stand living with her burdens. On the other side of the “fair is foul and foul is fair” phrase there is Malcolm and his loyal followers. Malcolm and Donalbain were seen as traitorous murders as they fled their fathers’ murder. Because of Lord and fraser institute essay, Lady Macbeth’s craftiness, there were seen as traitors along with the pitt university application essay grooms. For the people at Macbeth’s Inverness castle their fleeing only confirmed suspicions. In Act 2, Scene 4, Macduff says, “… Malcolm, and and effects of anorexia essay, Donalbain, the king’s two sons, are stol’n away and fled, which puts upon them suspicion of the university application deed.” In the end Malcolm comes back with an army in tow to avenge the wrong done against him and his country men. As Macduff stated: Hail, king! For so thou art: behold, where stands. The usurper’s cursed head: the time is free: I see thee compass’d with thy kingdom’s pearl,

That speak my salutation in their minds; Whose voices I desire aloud with mine: Hail, king of essays on the, Scotland! As for Macduff himself, he was also thought a traitor half way through the play. Being distrustful and pitt university application essay, disgruntled with Macbeth he runs to England to join Malcolm. Later though, after being tested by Malcolm to les miserables find out where his loyalties lie, Macduff finds out essay that Macbeth has slain his family. Wrapped in a shroud of vengeance he returns with Malcolm to oklahoma thesis take Scotland back. Like Malcolm and pitt application essay, Donalbain, Macduff goes from “foul to fair.”

Fair is foul, and foul is fair. Hover through the fog and filthy air. “Fair is foul and les miserables, foul is fair” is necessary for pitt essay the development of certain characters in of chicago essays, Macbeth, such as Macbeth. The statement itself is vague enough so that the audience will never know what the change from pitt essay fair to foul will. The quote also suggests that the audience and the characters in institute essay, the play shouldn’t trust anyone because the characters may not be what they seem to pitt application be.

This famous quote is the on the by stephen king epitome of the play’s subtleties and double meanings. In William Shakespeare’s play, Macbeth, the theme of ambiguity and equivocation stands our quite clearly. The Oxford definition of equivocation is: ‘use of ambiguity to conceal the truth’. Macbeth’s voluntary misinterpretation of the ambiguity and equivocation of the witches relates to the play’s theme. After the first of the witches’ prophecies comes true, Macbeth begins to believe in their truth. However, he also believes that the prophecies must all lead to his enrichment and empowerment. University Essay? The use of equivocation in Macbeth also incorporates a sub-theme of king, appearance versus reality and the powers of evil. In the application essay end, he twists the witches’ words to fit his own purposes, ignoring the possibility that the prophecies might have other, less fortunate meanings (equivocation). This voluntary misinterpretation, committed in alexander pope essay enlightenment, pursuit of power and essay, ambition, leads Macbeth to perform certain actions which result in the death of the king, his own friends, Lady Macbeth’s madness and suicide and eventually his own death.

From the beginning of the play, Macbeth desires great power. After he is made Thane of oklahoma thesis atoka, Cawdor after his ‘heroic loyalty to the king and his country’, he realizes that the predictions made by university application essay the witches were right, “All hail, Macbeth! Hail to thee, Thane Of Glamis! / All hail, Macbeth! Hail to thee, Thane Of Cawdor! / All hail, Macbeth, that shalt be king hereafter!” He immediately begins to consider the other part of their prophecy and what is meant by it. “My thought, whose murder yet is but fantastical…” Macbeth also contemplates the predictions made about Banquo, “Lesser than Macbeth, and greater. / Not so happy, yet much happier. / Thou shalt get kings, though thou be none.” and immediately, his attitude towards his best friend changes as he has become somewhat of a threat to university him. This change of pitt application, attitude shows the effects of the equivocate predictions which are made. Equivocation in essays on the by stephen king, MacBeth. “There’s a mighty big difference between good, sound reasons, and reasons that sound good.” This quote by columnist, Burton Hillis, describes the conflict many face when expecting straightforwardness.

Logical fallacies, with their double meaning and ambiguity, cause confusion and, in the case of William Shakespeare’s tragedy, Macbeth, utter demise. In the play Macbeth visits with three witches after experiencing fortune from their previous premonition. They, the weird sisters, offer him more prophecies that are, in fact, fallacies that he believes to pitt essay be true. The equivocation of the witches enhances the play by including dramatic irony and securing the inevitable doom of Macbeth without his knowledge. Macbeth: The Theme of Equivocation. According to the Oxford Dictionary equivocation is admissions “a way of behaving or speaking that is not clear or definite and is intended to avoid or hide the truth”. In other words saying parts of the truth and leaving out others. Pitt? In Shakespeare’s play Macbeth the theme of equivocation is portrayed through the witches, the characters, and the apparitions. In the play Macbeth, the witches introduce early on the theme of equivocation through their prophecies. This is illustrated when the witches say: “Fair is foul, and foul is fair, /Hover through the fog and filthy air” (1.1.12-13). This also connects to the reversal theme that good is evil and evil is good.

All is not as it may appear to be. Also the witches use equivocation to perform their evil deeds: “All hail Macbeth, hail to thee, Thane of Glamis. /All hail Macbeth, hail to thee, Thane of fraser institute, Cawdor. Pitt Application Essay? / All hail Macbeth, that shalt be king hereafter” (1.3.46-48). Soon after his prophecy Macbeth hears news of his new title (Thane of Cawdor). This assures him that the fraser essay witch were true in their words. He then begins about the prophecy of becoming king, which then led to thoughts of murder. Thus, the pitt university essay witches use that act of equivocation to university oklahoma atoka their advantage. Different characters in Macbeth use equivocation and most often it is one that has a double meaning. One in particular is when Lady Macbeth states: “In every point twice done and university application, then done double,

Were poor and single business to contend. Against those honors deep and body, broad wherewith. Your majesty loads our house. For those of old, And the late dignities heap’d up to them, We rest your hermits”. (1.6.16-21) Lady Macbeth expresses her happiness towards Duncan. Initially one would think that she happy because she is honored to be in the presence of the university king. It is soon realized that the true cause of her joy is what she and her husband have planned for Duncan (his murder).

Equivocation and Paradox in Macbeth by William Shakespeare. Macbeth is a play of pope on man enlightenment, ambiguity, equivocation, and a shifting with regards to what words mean: “Fair is foul, and foul is application essay fair”. University Admissions? Throughout the play we are in the shifting world of relativism. The play opens with the three witches accompanied with “Thunder and Lightning”. They open the play by speaking in riddles and a promise to “meet with Macbeth”. Macbeth is introduced to the audience in Scene 3. The first words that he utters in the play are significant: “So foul and fair a day I have not seen” echoing the Witches’ chant in application essay, Scene 1 and giving the audience the impression that the witches already have a grip on on the body king, Macbeth’s mind. During the first meeting with the pitt application essay witches Macbeth is greeted as Thane of Glamis, which he is, and then reach into alexander pope essay on man, what seems like an impossible future when they greet him successively as Thane of Cawdor and then king. On Banquo’s request for more information the witches indulge in ambiguity and equivocation by addressing Banquo “lesser than Macbeth, and greater … Thou shalt get kings, though thou be none”. Banquo seems to doubt not only their words but their very existence. Banquo tends from the beginning to dismiss the veracity of the witches’ statements but Macbeth seems to take the vision of their statements very seriously.

The witches hit Macbeth where he is most vulnerable because they feed his ambition. Macbeth’s thoughts are drawn from Glamis to Cawdor and to the prophecy that he will become king hereafter. Turning to Banquo he asks “Do you not hope your children shall be kings?” However, Banquo is not so willing to pitt essay place his trust in the agents of wickedness: The instruments of darkness tell us truths; Win us with honest trifles, to betray us. In deepest consequences. The paradoxes of the witches’ prophecies and of this curse are soon reflected in nature after the king’s murder. Nature is so disgusted with this regicide that the institute disasters in nature match the university essay horrors on university atoka, earth. The basic distinction of day and pitt essay, night, light and darkness are confused.

Nature is institute essay taken over by reversals: an owl killed a hawk and it is said that Duncan’s horses ate each other. During Macbeth’s second meeting with the witches, they feed him on ambiguities. The Witches conjure three apparitions. The first apparition is “an armed Head” that warns him to “beware Macduff”. The second apparition is “a bloody Child”, who seems to pitt university application contradict the warning of the first. Macbeth has no need to fear “for none of woman born/Shall harm Macbeth”.

The third apparition is romanticism les miserables that a child carrying a tree in his hand and the threat of blood is replaced by pitt application essay the triumph of the crown. Macbeth feels reassured who finds hope in the words that he can never be vanquished until Birnam Wood moves towards his castle at and effects essay Dunsinane. But he soon discovers that he was duped by the witches’ paradoxes when the English army advances to Macbeth’s castle by camouflaging themselves with branches cut from university Birnam Wood. I pull in resolution and begin. To doubt th’ equivocation of the fiend. That lies like truth. In spite of the fact that Macbeth was fooled in the matter of fraser institute essay, Birnam Wood, Macbeth still clings to pitt university the claim that no man of a woman born shall harm him. Meeting Macduff he soon learns that his “charmed life” is another lie since Macduff was born by Caesarean section and “Macduff was from his mother’s womb/Untimely ripped”. The revelation destroys Macbeth’s confidence and he is forced to recognise that he has been duped and mocked by the witches’ prophecies.

Equivocation is an important motif in Macbeth. There is no absolute truth but relative truth. Of course, the devil is the major equivocator who prepares the trap which leads one to destruction. Is this the perfect essay for you? Save time and order Equivocation in Macbeth. essay editing for only $13.9 per page. Top grades and quality guaranteed!

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