The lifetime capital gains exemption was introduced in 1985 with definite and relatively simple objectives. It was not, however, expected to simplify the income tax system. On the contrary, the introduction of the exemption was accompanied by many complex rules designed to implement it in a...

Founded on an interpretation that is rooted in localities and their communities, we offer a move from the inevitability of uneven development. Analysis of past and present theory is framed in terms of decision-making. It is argued that 'external' decisions may constrain localities in their...

This paper provides an analytical foundation for use of the term 'globalisation' when examining processes of economic development. A meeting ground is suggested for those that argue in favour of globalisation and those that are often, but in our view inappropriately, labelled as...

We develop improved methods for modeling and simulating the streams of patients arriving at a community clinic. In previous practice, random (unscheduled) patient arrivals were often assumed to follow an ordinary Poisson process (so the corresponding patient interarrival times were randomly...