FIRST INSTAR LARVAE OF ENDEMIC AUSTRALIAN MILTOGRAMMINAE (DIPTERA: SARCOPHAGIDAE)



An Upper Cretaceous ichthyodectiform fish from Kyushu, Japan

Ichthyodectiform fishes are an exclusively extinct basal teleost clade, with a temporal range from the Middle Jurassic (Bathonian) to Upper Cretaceous (Maastrichtian).The fish fossils here described were found from Maeshima islet in Kumamoto, Kyushu, Japan in an outcrop of the Hinoshima Formation of the Lower Subgroup of HYALURIONIC ACID DAY CREME

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Measuring Effective Tax Rates for Oil and Gas in Canada

The purpose of this report is to provide cost of capital formulae for assessing the effects of taxation on the incentive to invest in oil and gas industries in Canada.The analysis is based on the assumption that businesses invest in capital until the after-tax rate of return on capital is equal to the tax-adjusted cost of capital.The cost of capita

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