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In this article I empirically examine the relationship between emotional intelligence (EI) and subjective well-being (SWB). It is important to know more about this relationship, because a growing body of research indicates that EI significantly contributes to human performance whereas SWB reveals our overall level of satisfaction with what we are presently doing and have done. One construct (EI) impacts performance, and the other (SWB) reveals our overall satisfaction with how well we perform. Whereas high levels of EI are thought to significantly enhance performance in many areas of life, high levels of SWB indicate that life is going well. Another reason for learning more about the impact of EI on SWB is that studies that have explored this specific relationship are nearly non-existent in the literature. I begin with a brief historical overview of EI and SWB. Following this section, I define both constructs, explain the method used to measure and empirically study the relationship between them in the present article, present the results, and then discuss the major findings and their implications with an emphasis on how best to apply them in parenting and education.

Rules targeting specific known schemes are not the only tools available in the battle against tax avoidance. Legal systems also use measures that apply generally. The U.S. for example has tended to rely heavily on general doctrines. One such doctrine which is discussed in part 2 of this chapter is the "economic substance" doctrine. Yet as Xiong and Evans recently pointed out "although such judicial doctrines can be used to deal with various aspects of complicated tax abuse judges tended sometimes to limit and sometimes to enlarge the scope of jurisprudential interpretation leading to substantial uncertainty and risk." One way to limit the discretionary power of judges and overcome the uncertainty apparent in their judgments is by formalizing the doctrines as the US has done by codifying the "economic substance" doctrine in 2010. As explained in part 2 of this chapter a limitation of the "economic substance" doctrine whether it is established judicially or codified by statute may be its focus on the taxpayer's intentions as the basis for attacking tax avoidance. Part 3 of this chapter goes on to explain that the U.S. could overcome this limitation by adopting a statutory General Anti-Abuse Rule ("GAAR"). GAARs also impose generally applicable limits on what constitutes acceptable (reasonable) tax arrangements. But they do so based on whether the arrangements are consistent with the legislature's intentions as they were conveyed in the tax provision which the taxpayer is relying on for achieving the tax advantage in question. As Canada's Federal Court of Appeal ("FCA") explained "by confining legitimate tax avoidance to schemes that are not inconsistent with the policy underlying the statutory provision invoked by the taxpayer GAAR effectively limits the scope of the principle in Commissioners of Inland Revenue v. Duke of Westminster... that '[e]very man is entitled if he can to order his affairs so that the tax attaching under the appropriate Acts is less than it would otherwise be'." Based on Canada's experience with the GAAR parts 4 and 5 identify and explain the nexus between statutory interpretation and legislative drafting and the implications of this nexus on the application of a GAAR in the U.S. should Congress choose to take this route. Part 4 identifies that while the Supreme Court of Canada ("SCC") has recognized the need to apply a purposive interpretation of Canada's GAAR in order to ascertain parliament's intentions in the relevant tax provision the court has also held that it will only give effect to those intentions which were clearly conveyed by the relevant provision and will not invent a legislative intention which parliament has failed to convey. Part 5 notes that such judicial restraint has also been taken by the U.S. Supreme Court and therefore a similar approach could be expected by the U.S. courts should Congress adopt a GAAR. Therefore it would be up to Congress as it is similarly up to Canada's Parliament to carefully and clearly draft its legislative intentions otherwise the effectiveness of a GAAR would be undermined. [ABSTRACT FROM AUTHOR]

Objective: To examine the correlation between measurements of crown rump length (CRL), nuchal translucency (NT), and birth weight in dichorionic (DC) and monochorionic (MC) twin pregnancies. Methods: A retrospective analysis was performed on all twin term pregnancies delivered between 2001 and 2007 at the McGill University Health Center. Data collected included maternal age, CRL and NT measurement, results of glucose challenge test, birth weight and length, gestational age at delivery, and fetal gender. Results: The study population comprised 792 fetuses: 94 MC/DA and 698 DC/DA. Maternal age, gestational age at delivery, birth weight, and birth length were all significantly higher for the DC group. Male fetuses had significantly higher NT and higher birth weight than female fetuses. Discordance in CRL was found to correlate with discordance in birth weight in the entire study population (P<0.0001, R=0.25), in the DC twins (P<0.0001, R=0.275), but not in MC twins (R=0.10, P=0.33). CRL discordance above the 90th percentile (>12%) predicted 14/40 pregnancies with birth weight discordance above the 90th percentile (>24%) [P<0.001, LR=4.1 (2.6-6.2)]. CRL discordance above the 95th percentile (>16%) predicted 5/21 pregnancies with birth weight discordance above the 95th percentile (>30%) [P<0.001, LR=5.5 (2.6-10.4)]. NT discordance was correlated with CRL discordance (R=0.15, P<0.0001), but not with birth weight, regardless of chorionicity or gender. Conclusion: In twin pregnancies, CRL discordance in first trimester can predict discordance of more than 25% in neonatal birth weight. [ABSTRACT FROM AUTHOR]

Canadian policymakers and regulators have been praised for avoiding many of the policy blunders that, when combined with excessive risk-taking by the banks, nearly brought down the U.S. financial sector. But, as the global economy begins to recover, policymakers everywhere need to find ways to stimulate the creation of new ventures. On that score, Canada's record is not encouraging. The returns on Canadian venture capital investment have been dismally low, particularly in its government-run funds. In a recent survey, 40% of U.S. venture capital partners identified Canada as having the least favorable treatment of investors of any country they had dealings with. And perhaps most troubling, half of the Canadian corporate executives responding to another survey cited “inability to retain talent” as the biggest threat to their firms. The authors begin by suggesting that these findings are all related. Without investors and the know-how and networks they bring with them, a country's ability to attract, develop, and retain top talent—business and managerial talent in particular—is significantly reduced. And as the authors go on to argue, the key to building a successful venture capital industry is to match talent with capital in such a way that all three parties—talent, capital providers, and the “matchmakers” who bring together talent and capital—are rewarded for superior performance and held accountable for failure. [ABSTRACT FROM AUTHOR]

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