Le rapport Bélanger,dix ans après

Sommaire. II y a dix ans, soit le 22 février 1966, un peu plus d'un mois après le dépôt du rapport de la Commission d'enquéte sur la fiscalité au Québec, j'avais le plaisir de m'adresser à votre groupe. Dans une conférence intitulée « Le rapport Bélanger vu par le président de la Commission » j'avais expliqué les problèmes que mes collègues et moi avions décelés au sujet de la fiscalité au Québec et les solutions que nous avions proposées pour y remédier. J'ai pensé qu'il vous intéresserait de faire un bref tour d'hiorizon d'une part de la fiscalité provinciate et, d'autre part, de la fiscalité municipale et scolaire pour voir ce qui est advenu des recommandations de la commission et queues seraient mes conclusions face aux problèmes actuels. Il est bien évident que je ne parle ici qu'en mon nom personnel, ne voulant aucunement engager les autres commissaires-le sénateur H. Carl Goldenberg et Charles H. Perrault-pas plus d'ailleurs que le secrétaire de la commission, le premier ministre actuel du Québec. Abstract. Ten years ago, on February 22, 1966, a little more than one month after tabling the report of the Commission of Inquiry on Taxation in Quebec, I had the pleasure to address your group. In a paper entitled The Bélanger Report from the Viewpoint of the President of the Commission, I explained the problems of taxation in Quebec, as seen by my colleagues and myself and the solutions we envisaged. I thought that you might be interested in a brief review of provincial taxation on one hand and municipal and school taxation on the other. You might also want to know what happened to the recommendations made by the Commission and what are my conclusions, with regard to the present problems. It is obvious that I speak only for myself and that I do not want to involve the other commissioners, Senator H. Carl Goldenberg and Charles H. Perrault, any more than the secretary of the Commission who is now the Premier of the Province of Quebec.     

Multi-Stage: A Rule-Based Evolution of Future Commitments under the Climate Change Convention

This article presents the regional emission targets corresponding to different climate regimes for differentiating commitments beyond 2012 on the basis of the Multi-Stage approach. This approach assumes a gradual increase in the number of Parties involved and their level of commitment according to participation and differentiation rules. The analysis focuses on two global greenhouse gas emission profiles resulting in CO₂-equivalent concentrations stabilising at 550 and 650 ppmv in 2100 and 2150, respectively. Three Multi-Stage cases have been developed in order to assess different types of thresholds. These share three consecutive stages representing different commitments: stage 1 – no quantitative commitments; stage 2 – emission–limitation targets and stage 3 – emission reduction targets. The analysis shows that by 2025 all three cases result in emission reduction objectives for all Annex I regions of at least 30–55% below their 1990 levels for 550 ppmv, whereas for 650 ppmv target they range from 0 to 20%. Furthermore, early participation is required of the major non-Annex I regions through emission limitation targets i.e. before 2025 and 2050 for the 550 and 650 ppmv targets, respectively. The first participation threshold for adopting emission–limitation targets on the basis of a capability–responsibility index (as introduced here) can provide for a balanced and timely participation of non-Annex I regions. Major strengths and weaknesses of the climate regimes are discussed and important obstacles and pre-conditions for their feasibility and acceptability are highlighted.     

A Test of Competing Hypotheses about Homicide Following Terrorist Attacks: An Interrupted Time Series Analysis of September 11 and Oklahoma City

There is substantial evidence that catastrophic events, including terrorist attacks, lead to increased levels of post-traumatic stress, especially in communities in close proximity to the incident. Some scholars also argue that these events disrupt social organization. On the other hand, many contend that these incidents produce social cohesion as community members coalesce to help each other in time of need. These ideas have resulted in competing hypotheses in the literature. The first is that violence will increase in the wake of catastrophic events due to heightened levels of individual stress and community disorganization. The second is that violence will decline after these events because of increased social cohesion, especially in the face of an outside threat. In order to test these competing hypotheses, we employed autoregressive integrated moving average (ARIMA) techniques to model the impact of the Oklahoma City bombing and the September 11 attacks on monthly homicide counts at the local, state, and national level. Unlike prior studies that provided evidence of an effect but did not use rigorous time-series techniques, we found no support for either of the competing hypotheses. We conclude that while such catastrophic events may have an effect on individual and collective efficacy well beyond the immediate impact of the incidents, these effects are not strong enough to influence homicide rates. An erratum to this article can be found at     

From alcohol to liquid ecstasy (GHB)--a survey of old and modern knockout agents. Part 3: gamma-hydroxybutyric acid ("liquid ecstasy")

Currently, gamma-hydroxybutyric acid (GHB/"liquid ecstasy") is frequently abused as a knockout substance. Its detection and the interpretation of the results present numerous problems which are illustrated by case reports. In this context, hair analysis and the increasing significance of gamma-butyrolactone (GBL) are also discussed.     

Quantitative MRI in Isotropic Spatial Resolution for Forensic Soft Tissue Documentation. Why and How?*

Abstract: A quantification of T1, T2, and PD in high isotropic resolution was performed on corpses. Isotropic and quantified postmortem magnetic resonance (IQpmMR) enables sophisticated 3D postprocessing, such as reformatting and volume rendering. The body tissues can be characterized by the combination of these three values. The values of T1, T2, and PD were given as coordinates in a T1–T2–PD space where similar tissue voxels formed clusters. Implementing in a volume rendering software enabled color encoding of specific tissues and pathologies in 3D models of the corpse similar to computed tomography, but with distinctively more powerful soft tissue discrimination. From IQpmMR data, any image plane at any contrast weighting may be calculated or 3D color‐encoded volume rendering may be carried out. The introduced approach will enable future computer‐aided diagnosis that, e.g., checks corpses for a hemorrhage distribution based on the knowledge of its T1–T2–PD vector behavior in a high spatial resolution.     

Postmortem interval of skeletal remains through the detection of intraosseal hemin traces. A comparison of UV-fluorescence, luminol, Hexagon-OBTI®, and Combur® tests

With the goal of obtaining additional practically applicable methods for estimating the PMI of skeletal remains, 39 samples of human and 5 samples of domestic animal long bones with known PMI (PMI=1 to approximately 2000 years) were tested with two established methods (UV-fluorescence of a freshly sawn cross-section and the luminol test) and two screening tests (Hexagon-OBTI? test and Combur? test) that were being tried out in this context for the first time. The hypothesis underlying this experiment was the supposition that the PMI-related chemiluminescence of the luminol reaction for bone is based on the presence of persisting hemin from hemoglobin molecules in bone. Our results showed that lack of luminescence and reduced UV-fluorescence were more meaningful results for estimating PMI and excluding forensic relevance than a positive luminol reaction or strong UV-fluorescence, as both of the latter findings revealed the limitations of these methods in this particular context. Particularly for cases showing a positive luminol reaction, the use of additional absolute dating methods may be indicated. Against our expectations, both the Combur? test strips and the Hexagon-OBTI? test, which were both devised to demonstrate blood, delivered negative results for all samples. They are thus not suitable for estimating the PMI of skeletal remains. Future research will be necessary to elucidate whether the negative results obtained for these tests may be due to the poor solubility of potentially present hemoglobin or hemoglobin breakdown products in the Tris buffer used in this experiment.