Léo-Paul Lauzon
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Léo-Paul Lauzon
Léo-Paul Lauzon (born November 27, 1946) is an author, researcher, accountant, professor, and social activist in Quebec. He is best known for his work in seeking corporate social accountability. Early life and education Lauzon was raised in a low-income household in Montreal. His father abandoned the family in the late 1950s, when Lauzon was twelve, and he was forced to work as a delivery boy for a pharmaceutical company to support his mother and two sisters. Lauzon has said that the poverty of his early years helped him develop a strong social conscience, adding that he "didn't have the time or the luxury of being a political revolutionary" while attending school. He is a chartered accountant, having placed first among all students in Quebec's 1970 examination. He also finished first among 1,778 candidates in Canada's 1974 certified management accountancy examination. This has not prevented him from criticizing his profession; in 1991, he said that "accounting is closer to the ...
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Montreal
Montreal ( ; officially Montréal, ) is the List of the largest municipalities in Canada by population, second-most populous city in Canada and List of towns in Quebec, most populous city in the Provinces and territories of Canada, Canadian province of Quebec. Founded in 1642 as ''Fort Ville-Marie, Ville-Marie'', or "City of Mary", it is named after Mount Royal, the triple-peaked hill around which the early city of Ville-Marie is built. The city is centred on the Island of Montreal, which obtained its name from the same origin as the city, and a few much smaller peripheral islands, the largest of which is Île Bizard. The city is east of the national capital Ottawa, and southwest of the provincial capital, Quebec City. As of 2021, the city had a population of 1,762,949, and a Census Metropolitan Area#Census metropolitan areas, metropolitan population of 4,291,732, making it the List of the largest municipalities in Canada by population, second-largest city, and List of cen ...
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Ontario
Ontario ( ; ) is one of the thirteen provinces and territories of Canada.Ontario is located in the geographic eastern half of Canada, but it has historically and politically been considered to be part of Central Canada. Located in Central Canada, it is Canada's most populous province, with 38.3 percent of the country's population, and is the second-largest province by total area (after Quebec). Ontario is Canada's fourth-largest jurisdiction in total area when the territories of the Northwest Territories and Nunavut are included. It is home to the nation's capital city, Ottawa, and the nation's most populous city, Toronto, which is Ontario's provincial capital. Ontario is bordered by the province of Manitoba to the west, Hudson Bay and James Bay to the north, and Quebec to the east and northeast, and to the south by the U.S. states of (from west to east) Minnesota, Michigan, Ohio, Pennsylvania, and New York. Almost all of Ontario's border with the United States f ...
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Tax Haven
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but mo ...
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Post Office
A post office is a public facility and a retailer that provides mail services, such as accepting letters and parcels, providing post office boxes, and selling postage stamps, packaging, and stationery. Post offices may offer additional services, which vary by country. These include providing and accepting government forms (such as passport applications), and processing government services and fees (such as road tax, postal savings, or bank fees). The chief administrator of a post office is called a postmaster. Before the advent of postal codes and the post office, postal systems would route items to a specific post office for receipt or delivery. During the 19th century in the United States, this often led to smaller communities being renamed after their post offices, particularly after the Post Office Department began to require that post office names not be duplicated within a state. Name The term "post-office" has been in use since the 1650s, shortly after the legali ...
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Roy Romanow
Roy John Romanow (born August 12, 1939) is a Canadian politician and the 12th premier of Saskatchewan from 1991 to 2001. Early life Romanow was born in Saskatoon, Saskatchewan, to Tekla and Michael Romanow, who were Ukrainian immigrants from Ordiv, currently Chervonohrad Raion, Ukraine. His first language as a child was Ukrainian. He studied at the University of Saskatchewan, earning a B.A. in Political Science and a LL.B. while involving himself heavily and early on in student politics. Political career Electoral record Romanow had considerable electoral success, being elected to the Legislative Assembly of Saskatchewan eight times in the nine general elections from 1967 to 1999, as a member of the Saskatchewan New Democratic Party. He was first elected to the Legislative Assembly of Saskatchewan in the 1967 provincial election in the riding of Saskatoon Riversdale. He was re-elected in the general elections of 1971, 1975 and 1978. In the 1982 general election he was def ...
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Imperial Tobacco
Imperial Brands plc (formerly Imperial Tobacco Group plc), is a British multinational tobacco company headquartered in Bristol, England. It is the world's fourth-largest international cigarette company measured by market share after Philip Morris International, British American Tobacco, and Japan Tobacco, and the world's largest producer of fine-cut tobacco and tobacco papers. Imperial Brands produces over 320 billion cigarettes per year, has 51 factories worldwide, and its products are sold in over 160 countries. Its brands include Davidoff, West, Gauloises Blondes, Montecristo, Golden Virginia (the world's best-selling hand rolling tobacco), Drum (the world's second-largest-selling fine-cut tobacco), and Rizla (the world's best-selling rolling paper). Imperial Brands is listed on the London Stock Exchange and is a constituent of the FTSE 100 Index. It had a market capitalization around £18.5 billion as of 4 June 2019, the 28th-largest of any company with a pri ...
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Cigarette
A cigarette is a narrow cylinder containing a combustible material, typically tobacco, that is rolled into thin paper for smoking. The cigarette is ignited at one end, causing it to smolder; the resulting smoke is orally inhaled via the opposite end. Cigarette smoking is the most common method of tobacco consumption. The term ''cigarette'', as commonly used, refers to a tobacco cigarette, but the word is sometimes used to refer to other substances, such as a cannabis cigarette or an herbal cigarette. A cigarette is distinguished from a cigar by its usually smaller size, use of processed leaf, and paper wrapping, which is typically white. Since the 1920s, scientists and doctors have been able to link smoking with respiratory illness. Researchers have identified negative health effects from smoking cigarettes such as cancer, chronic obstructive pulmonary disease (COPD), heart disease, and other health problems relating to nearly every organ of the body. Nicotine, the psycho ...
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Scandinavia
Scandinavia; Sámi languages: /. ( ) is a subregion#Europe, subregion in Northern Europe, with strong historical, cultural, and linguistic ties between its constituent peoples. In English usage, ''Scandinavia'' most commonly refers to Denmark, Norway, and Sweden. It can sometimes also refer more narrowly to the Scandinavian Peninsula (which excludes Denmark but includes part of Finland), or more broadly to include all of Finland, Iceland, and the Faroe Islands. The geography of the region is varied, from the Norwegian fjords in the west and Scandinavian mountains covering parts of Norway and Sweden, to the low and flat areas of Denmark in the south, as well as archipelagos and lakes in the east. Most of the population in the region live in the more temperate southern regions, with the northern parts having long, cold, winters. The region became notable during the Viking Age, when Scandinavian peoples participated in large scale raiding, conquest, colonization and trading mostl ...
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United States Of America
The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territories, nine Minor Outlying Islands, and 326 Indian reservations. The United States is also in free association with three Pacific Island sovereign states: the Federated States of Micronesia, the Marshall Islands, and the Republic of Palau. It is the world's third-largest country by both land and total area. It shares land borders with Canada to its north and with Mexico to its south and has maritime borders with the Bahamas, Cuba, Russia, and other nations. With a population of over 333 million, it is the most populous country in the Americas and the third most populous in the world. The national capital of the United States is Washington, D.C. and its most populous city and principal financial center is New York City. Paleo ...
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Canadian Pulp And Paper Association
The Forest Products Association of Canada (FPAC) is a trade association which represents Canada's wood, pulp and paper producers both nationally and internationally in government, trade, and environmental affairs. Canada's forest products industry is an $80 billion a year industry that represents 2% of Canada's GDP. History Founded in 1913, the ''Canadian Pulp and Paper Association'' changed its name to the ''Forest Products Association of Canada'' in February 2001. In May 2010, under the leadership of then President Avrim Lazar, FPAC successfully helped to negotiate The Canadian Boreal Forest Agreement, with several large ENGOs. The first independent audit of the CBFA in 2011 revealed a lack of progress in achieving formal milestones and in 2017 the long-term survival of the agreement was put into question. Description The forest industry is one of Canada's largest employers, operating in hundreds of Canadian communities and providing nearly 900,000 direct and indirect jobs ...
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Pulp And Paper Industry
The pulp and paper industry comprises companies that use wood as raw material and produce pulp, paper, paperboard and other cellulose-based products. Manufacturing process The pulp is fed to a paper machine where it is formed as a paper web and the water is removed from it by pressing and drying. Pressing the sheet removes the water by force. Once the water is forced from the sheet, a special kind of felt, which is not to be confused with the traditional one, is used to collect the water. Whereas, when making paper by hand, a blotter sheet is used instead. Drying involves using air or heat to remove water from the paper sheets. In the earliest days of paper making, this was done by hanging the sheets like laundry. In more modern times, various forms of heated drying mechanisms are used. On the paper machine, the most common is the steam heated can dryer. History of the paper industry Papermaking as a craft is ancient, and for centuries it used various fibers, mainly grasses ...
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Greenpeace
Greenpeace is an independent global campaigning network, founded in Canada in 1971 by Irving Stowe and Dorothy Stowe, immigrant environmental activists from the United States. Greenpeace states its goal is to "ensure the ability of the Earth to nurture life in all its diversity" and focuses its campaigning on worldwide issues such as climate change, deforestation, overfishing, commercial whaling, genetic engineering, and anti-nuclear issues. It uses direct action, lobbying, research, and ecotage to achieve its goals. The network comprises 26 independent national/regional organisations in over 55 countries across Europe, the Americas, Africa, Asia and the Pacific, as well as a co-ordinating body, Greenpeace International, based in Amsterdam, the Netherlands. The global network does not accept funding from governments, corporations, or political parties, relying on three million individual supporters and foundation grants.
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