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Auditors play an important role as gatekeepers to public capital markets. This study compares two approaches to the regulation of public auditors in Canada and the US and offers concrete suggestions for improvement. In particular, this study analyzes and compares the CPAB and the PCAOB, looking at the structure, operation, and governance of the two boards, and analyzing their effectiveness and making recommendations for how they might be improved.

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This study measures and analyzes the export trade in prescription drugs between Canadian Internet pharmacies and American consumers. It does not directly measure the additional value of the cross-border drug trade that also occurs between physical brick-and-mortar retail pharmacy locations and pedestrian consumers.

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Productivity growth in Canada is falling behind that of other industrialized nations and our relative standard of living is also falling as a result. Worse still, the policies enacted to increase productivity over the last number of years have been misguided or have simply not gone far enough. The purpose of this study is to highlight the impending productivity crisis and offer recommendations.

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This paper examines a barrier to the growth of small businesses in Canada. As businesses grow beyond what is deemed to be small business (income in excess of $300,000 to $450,000 depending on location) they face large increases in business income-tax rates. Economic research outlined in this paper indicates that such increases act as a strong disincentive for growth and expansion.

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The 2005 Non-Profit Performance Report 2005-11-01 The evaluation protocol for the Donner Awards is detailed in the annual Non-Profit Performance Report, which is published and distributed each year by the Fraser Institute. The report provides an important reference for non-pr

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Newspapers in Canada, like those in much of the developed world, give extensive coverage to alarming claims about poor air quality and its impact upon health. Claims linking increasing rates of asthma and death due to air pollution are carried uncritically. But, the reality of the state of our air is quite different from the portrayals of alarmists or the understanding of the public. Things are, in fact, improving dramatically in the developed world as improvements in technology, higher incomes, and democratic systems have created an ever-increasing ability to protect the environment.

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Economic freedom measures the extent to which individuals, families, businesses, and other organizations are free to make economic decisions without of government interference.