John Tobin
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Articles by John Tobin
The next 35 years – realising the vision under the convention on the rights of the child: a call for more reflection and strategic thinking
ABSTRACT UNICEF’s 2024 State of the World’s Children report focused on the challenges and trends likely to shape children’s futures. In dealing with these challenges, UNICEF remains committed to the UN Convention on the Rights of the Child (UNCRC) as the best possible guide for building the future for every child. Sadly, this faith in the UNCRC is not universally shared, and, as the UN Secretary General warned in 2023, children’s rights are often misunderstood, disregarded, or disputed.
Canada Revenue Agency Rules On Novel Mutual Fund Trust Reorganization
Torys LLP are most popular: with readers working within the Business & Consumer Services, Healthcare and Technology industries On June 30, 2026, the Canada Revenue Agency (CRA) published a favourable advance income tax ruling1 on a novel trust reorganization that may provide greater flexibility to reorganize mutual fund trusts to implement “fund-on-fund” structures.
Water D/H in 3I/ATLAS as a probe of formation conditions in another planetary system
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Abstract Water reservoirs in the Solar System exhibit a deuterium enrichment that links back to the physical environment at the time of stellar birth. Gas-phase and ice-grain deuterium enrichments occur through chemical processes that operate at low temperatures (<30 K) pointing towards an origin in the prestellar molecular cloud or in the outer parts of the protoplanetary disk.
By Luis Manzano, Teresa Paneque-Carreño, Martin Cordiner, Edwin A. Bergin, Hsing Wen Lin, Dariusz C. Lis, Jennifer B. Bergner, Nicolas Biver, Dominique Bockelée-Morvan, Dennis Bodewits, Davide Farnocchia, Viviana Guzman, Stefanie N. Milam, John Noonan Verified, Anthony Remijan, Nathan Roth, John Tobin, David W. Gerdes, Steven B. Charnley, Jacques Crovisier
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Nature
Verified
Opinion: Claremont II and grossly disproportionate property tax rates
In her column on March 6, "Reversing the Claremont case," Leslie Ludtke argued for the reversal of the Claremont property tax ruling, known as Claremont II. She did not mention that she was an Associate Attorney General who represented the state at the Superior Court trial of the case in 1996. She was also one of the state's lawyers in the appeal at the New Hampshire Supreme Court in 1997, in which the court ruled against the state and in favor of the plaintiffs.
To Gate Or Not To Gate
Torys LLP are most popular: with Inhouse Counsel with readers working within the Healthcare and Technology industries Over the past year, several high-profile private retail funds (most notably in the United States) have faced large redemption requests, drawing significant media attention.
Alternative Asset Managers In The Quest For Capital: Attracting Canadian Retail Investors Through Mutual Fund Trusts
Torys LLP are most popular: with Senior Company Executives, HR and Finance and Tax Executives in Canada with readers working within the Banking & Credit, Insurance and Healthcare industries As we noted in "Retail investors and access funds: 'hey, we want to invest in private funds, too!'" and "Retail revolution?
Transparency is just one step
I fervently hope that most of the Sun's readers read Diana Gifford-Jones's "Why is information so hidden in healthcare?" Her commentary is provocative, but should be read with care. I share a somewhat similar background with Ms Gifford-Jones. My father, too, was a physician; she and I differ in one respect, namely that I followed my father more directly - I became a physician, and practiced my entire career at a large, public teaching hospital here in the U.S..
Lifting up this neglected group would do wonders for our economy
My email inbox and social media feeds have been full of reports about the federal government’s recent productivity summit. I glanced at the invitation list, curious to see who was going to provide the answers to the productivity challenges of our times. The usual suspects were there – leaders of industry, government and trade union representatives. There appeared to be agreement among them that our systems are broken when it comes to generational equity.
Host Cavities Enhance the Photocatalytic Conversion of α‐Terpinene to Ascaridole Under Visible‐Light Irradiation
1 Introduction Supramolecular catalysis is a field that continues to attract significant attention, reasons for which include the fact that weak interactions, molecular encapsulation, and complex systems deliver notable results when applied to appropriate synthetic transformations.[1] Product inhibition can be detrimental in such systems and can occur due to, for example, strong host-guest complex formation.
Why we must feed the children - now
After a long day, I found myself scrolling through my Instagram feed to escape all the looming deadlines and mounting work on my desk. I usually find a clip from Seinfeld or a skit about US President Donald Trump on Saturday Night Live that makes me chuckle. But to my surprise I came across a reel from the BBC where I actually found myself agreeing with comments from Trump.
Trump's Nobel prize yearnings – why he's looking the wrong way
My 16-year-old son came home from school the other day and greeted me with “dad, are we going to have World War III?” It was a bit confronting, as he’s generally more concerned with the footy scores than world events. I reassured him that the bombing appeared to have settled down and there had been a ceasefire between Iran and Israel. “So, what’s going on then?” he asked. “Do you really want me to explain?” I replied.
The impacts of a typical dairy cow crossbreeding strategy on Cheddar cheesemaking efficiency, nutrition and quality
INTRODUCTION In Ireland, the national dairy herd is predominantly comprised of Holstein-Friesian (HF) cows, a breed established through careful selective breeding of Holstein (HO) and Friesian (FR) animals (Evers et al. 2021). The breed is highly specialised, producing high volumes of milk with sufficient levels of protein and fat to maximise total solid yields (Palladino et al. 2010; Coffey et al. 2016).
Another election: Is it time to recognise teenagers’ right to vote?
Last week I was walking through the city of Melbourne near St Patrick’s Cathedral when a large, white, metal scroll-like sculpture caught my eye. I wandered across to read the plaque. The work was titled Great Petition. It had been commissioned to represent the 30,000-plus signatures presented to Parliament in 1891 in support of women’s right to vote. It took another 17 years until that right was finally realised in 1908.
'Woke' or balance? It depends on where you stand
I was sitting in my local café when the man beside me started up a conversation. “Safe here, is it? Is your suburb safe?” “Yeah, I guess so.” “Lucky,” he said, “cos they’re coming from everywhere. You know who I mean – they’re coming.” I had a suspicion about who he meant and his next comment left no doubt: “I went into a café the other day in [a middle-class suburb in Melbourne] and they were all white.
Parliament Is Prorogued. What Happens Next?
TL Torys LLP More Torys LLP is a respected international business law firm with a reputation for quality, innovation and teamwork. Our experience, our collaborative practice style, and the insight and imagination we bring to our work have made us our clients' choice for their largest and most complex transactions as well as for general matters in which strategic advice is key.
To smack, or not to smack?
I recently picked up my 15-year-old daughter from her friend’s house. She told me that the younger sister of one of the girls had been caught drinking by her parents. The girls had asked about the punishment – ‘Was she grounded?’, ‘Did she lose her phone?’ ‘No’ was the reply. Another girl gasped, ‘Was she hit?’ And then, my daughter explained, there was silence. As she began to express her outrage, I interrupted her with the truth. In every state and territory in Australia, . More silence.
Instrument-Free Point-of-Care Diagnostic for Leishmania Parasites
Preprint Article Version 1 This version is not peer-reviewed Version 1 : Received: 24 October 2024 / Approved: 25 October 2024 / Online: 25 October 2024 (17:10:56 CEST) Wiggins, T.; Peng, R.; Bushnell, R. V.; Tobin, J. K.; MacLeod, D. A.; Du, K.; Tobin, G. J.; Dollery, S. J. Instrument-Free Point-of-Care Diagnostic for Leishmania Parasites. Preprints 2024, 2024102067. https://doi.org/10.20944/preprints202410.2067.v1 Wiggins, T.; Peng, R.; Bushnell, R. V.; Tobin, J. K.; MacLeod, D. A.; Du, K.; Tobin, G.
Evidence for high-frequency parallel evolution in virulent A. baumannii cultures
Abstract Acinetobacter baumannii, is a gram-negative opportunistic pathogennotorious for its antibiotic resistance and adaptability. These attributes present significant challenges in clinical infection management and failure to manage infection results in around 1,000,000 deaths per year. A greater knowledge of the layers of regulation employed by such a versatilepathogen may yield an improved understanding of the factors important for A. baumannii survival in diverse conditions.
Genetic variation in bovine milk proteins: Implications for functional and nutritional properties
INTRODUCTION Protein is one of the most important components in milk as it is the primary macromolecule responsible for the production of many dairy products, such as cheese and yoghurt (Bobe et al. 1999; Gustavsson et al. 2014). The protein content of milk can be influenced by various animal factors such as age, health, diet, stage of lactation and genetics (Bobe et al. 1999; Heck et al. 2008; Fox et al. 2015).
We can feed everyone in Australia, and the world. Why don’t we?
October 16 is World Food Day As a child, I remember having a strong aversion to Brussels sprouts and boiled cabbage. I would try to conceal them under my cutlery in the naïve hope that Mum wouldn’t see them. It never worked, and my tactics generally invoked a threat from Mum that I would not get any dessert, coupled with a reminder to think about the starving children in Kampuchea.
CRA Requests For Lawyers' Trust Ledgers
Sakab Saudi Holding v. Saad Khalid (2024 ONSC 1601; under appeal), a recent civil litigation decision on solicitor-client privilege, may strengthen protections for lawyers' accounting records if they are requested by the CRA, either from a taxpayer's lawyer or from the taxpayer directly in respect of records received from the lawyer (you can read our full analysis of the decision).
Immobilisation of benzo[c][1,2,5]thiadiazole (BTZ) within polymers of intrinsic microporosity (PIMs) for use in flow photochemistry
Immobilisation of benzo[c][1,2,5]thiadiazole (BTZ) within polymers of intrinsic microporosity (PIMs) for use in flow photochemistry† Polymers of intrinsic microporosity (PIMs) offer a useful combination of processability and inherent microporous features arising from their contorted and rigid structures, with the potential for the immobilisation of light harvesting groups for use in photochemistry.
Letter: Child care an important issue for our times
The Westerly Sun deserves considerable credit for placing the article “More Republicans back taxpayer spending on child care” by Moriah Malingit, an Associated Press education writer, on the front page of Friday’s edition! The availability of child care is indeed a subject that should be front and center in this election year.
Canada releases revised equity repurchase tax proposals
In August 2023, the Canadian federal government released a draft legislation package (August Proposals) with explanatory notes (Explanatory Notes) which includes, among other things, revised proposals to amend the Income Tax Act (Tax Act) to introduce a new equity repurchase tax. Under these proposals, many publicly traded entities will be subject to a 2% tax on the “net value” of certain equity repurchases that occur on or after January 1, 2024.
Newsboy
I’d like to thank Melinda Burns for her commitment to local journalism. It is so sad to see the long, slow destruction of one of California’s formerly great newspapers in the News-Press. I grew up in Santa Maria and delivered the News-Press when I was 10 years old. The paper had a local news bureau in Santa Maria and the guy who ran it also managed the carriers and sold advertising, all while listening to the police radio for photo ops.
Law and Children’s Decision Making: What Is the Rights Approach?
Open AccessArticle by Melbourne Law School, University of Melbourne, Carlton, VIC 3010, Australia Laws 2023, 12(4), 71; https://doi.org/10.3390/laws12040071 (registering DOI) Received: 23 January 2023 / Revised: 3 July 2023 / Accepted: 10 July 2023 / Published: 15 August 2023 (This article belongs to the Special Issue Law and Children’s Decision-Making) 1.
A "Goldilocks" star reveals previously hidden step in how water gets to planets like Earth
Without water, life on Earth could not exist as it does today. Understanding the history of water in the universe is critical to understanding how planets like Earth come to be.
Water in space - a ‘Goldilocks’ star reveals previously hidden step in how water gets to planets like Earth
Without water, life on Earth could not exist as it does today. Understanding the history of water in the universe is critical to understanding how planets like Earth come to be.
Water in space - a 'Goldilocks' star reveals previously hidden step in how water gets to planets like Earth
A. Angelich (NRAO/AUI/NSF)/ALMA (ESO/NAOJ/NRAO), CC BY Without water, life on Earth could not exist as it does today. Understanding the history of water in the universe is critical to understanding how planets like Earth come to be.
A ‘Goldilocks’ Star Reveals Previously Hidden Step in How Water Gets to Planets
Without water, life on Earth could not exist as it does today. Understanding the history of water in the universe is critical to understanding how planets like Earth come to be.
John Tobin - The Wire Science
A ‘Goldilocks’ Star Reveals Previously Hidden Step in How Water Gets to Planets
A ‘Goldilocks’ star reveals hidden step in how water gets to planets like Earth
Without water, life on Earth could not exist as it does today. Understanding the history of water in the universe is critical to understanding how planets like Earth come to be.
Water in space - a ‘Goldilocks’ star reveals previously hidden step in how water gets to planets like Earth
By John Tobin for The Conversation Without water, life on Earth could not exist as it does today. Understanding the history of water in the universe is critical to understanding how planets like Earth come to be.
'Goldilocks' star reveals hidden step in how water gets to planets like Earth
Without water, life on Earth could not exist as it does today. Understanding the history of water in the universe is critical to understanding how planets like Earth come to be.
Water in space - a 'Goldilocks' star reveals previously hidden step in how water gets to planets like Earth
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Water in space - a 'Goldilocks' star reveals previously hidden step in how water gets to planets like Earth
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a 'Goldilocks' star reveals previously hidden step in how water gets to planets like Earth
Astronomers have long known where water is first formed in the universe and how it ends up on planets, asteroids and comets. A recent discovery has finally answered what happens
Water in space - a 'Goldilocks' star reveals previously hidden step in how water gets to planets like Earth
(The Conversation is an independent and nonprofit source of news, analysis and commentary from academic experts.) kAmW%wt r~}'t#$p%x~}X (:E9@FE H2E6C[ =:76 @? t2CE9 4@F=5 ?@E 6I:DE 2D :E 5@6D E@52J] &?56CDE2?5:?8 E96 9:DE@CJ @7 H2E6C :? E96 F?:G6CD6 :D 4C:E:42= E@ F?56CDE2?5:?8 9@H A=2?6ED =:<6 t2CE9 4@>6 E@ 36]k^Am kAmpDEC@?@>6CD EJA:42==J C676C E@ E96 ;@FC?6J H2E6C E2<6D 7C@> :ED 7@C>2E:@? 2D :?5:G:5F2= >@=64F=6D :? DA246 E@ :ED C6DE:?8 A=246 @?
Earth’s water may be older than the sun - study
They detected chemical signatures of heavy water – which is around 10% more denser than ordinary water – in the star’s rotating disc of gas and dust. The researcher said their work, published in the journal Nature, suggests V883 Orionis may be the “missing link” scientists have been waiting for to understand more about how the solar system – and Earth – got its water.
Deuterium-enriched water ties planet-forming disks to comets and protostars - Nature
Abstract Water is a fundamental molecule in the star and planet formation process, essential for catalysing the growth of solid material and the formation of planetesimals within disks1,2. However, the water snowline and the HDO:H2O ratio within proto-planetary disks have not been well characterized because water only sublimates at roughly 160 K (ref. 3), meaning that most water is frozen out onto dust grains and that the water snowline radii are less than 10 AU (astronomical units)4,5.
Earnings and dividends - do companies have the capacity?
Published on December 23, 2022 Economic conditions remain challenging for stocks as slower growth and tighter monetary conditions pressure valuations, according to Kera Van Valen and John Tobin at Epoch Investment Partners. The key to understanding a company – and whether an investment in that company will provide a good return – requires a focus, not on accounting metrics such as earnings or book value, but rather on cash flow.
Comparison of conventional heat-treated and membrane filtered infant formula using an in vitro semi-dynamic digestion method
Comparison of conventional heat-treated and membrane filtered infant formula using an in vitro semi-dynamic digestion method Yihong Chen, Michael Callanan, Linda Giblin, John Tobin and André Brodkorb Abstract Introducing membrane filtration steps into infant milk formula (IMF) manufacture can partly preserve native whey proteins in the final products.
Valley News - Column: Public schools are foundational to democracy
In his recent Concord Monitor “My Turn” column about public education, Ian Underwood, a Croydon selectman, demonstrated that he doesn’t understand or accept the core principles of the New Hampshire Constitution. He minimized and distorted the Constitution’s explicit commitment to public schools and their vital roles in preserving democracy and enabling our children to develop the skills they will need to prosper socially and economically as adults.
Opinion: A commitment to public schools
Published: 4/19/2022 7:01:32 AM Modified: 4/19/2022 7:00:14 AM John Tobin lives in Concord. He was one of the attorneys representing school districts, parents, students, and taxpayers in the Claremont school funding case. In his recent Monitor My Turn about public education, Ian Underwood, a Croydon selectmen, demonstrated that he doesn’t understand or accept the core principles of the NH Constitution.
Previewing the Detroit House of Comedy (ft. John Tobin) on Apple Podcasts
19 min The Detroit House of Comedy is taking over a legendary location in Detroit’s comedy scene. Co-owner John Tobin has big plans, and we talk about them, how he hopes to help grow the comedy scene in the area and why he’s investing in Detroit. If this is your first time meeting the show, don’t forget to follow us on Apple Podcasts or wherever you download your favorite shows.
"Should 5 Percent Appear Too Small, Be Thankful I Don't Take It All"
To print this article, all you need is to be registered or login on Mondaq.com. - "Taxman," the Beatles We appreciated the provocative, tongue-in-cheek panaceas that Michael O'Connor, in the September 2020 issue of this newsletter, proposed for the broader tax issues facing Canada-challenges that will only be more difficult to resolve following the pandemic, when the government needs more tax revenue.
Fall Economic Statement 2020: GST/HST And Income Tax Changes For Digital Commerce
To print this article, all you need is to be registered or login on Mondaq.com. On November 30, the Department of Finance released the Fall Economic Statement 2020 (Fall Economic Statement) that includes proposed changes to the GST/HST and the corporate tax treatment of digital commerce. In this bulletin, we explain these proposed changes.
A key moment in the Quest for fair school funding
Although largely unheeded in the shadow of COVID-19 and the 2020 election, two simultaneous efforts to resolve New Hampshire’s longstanding school funding and property tax inequities have moved forward during the spring and summer. Both will reach crucial turning points in the coming weeks. This morning, the constitutionality of the current school funding system is being debated before the N.H. Supreme Court.
COVID-19 and curfews
COVID-19 is clearly a public health issue. But, is it also a human rights issue? For the protestors outside Melbourne’s Shrine of Remembrance, the woman who refused to wear a mask in Bunnings, or the restauranteur who has commenced proceedings against the curfew in the Victorian Supreme Court, there is little doubt. The government’s obligation is to take all reasonable measures to protect against threats to life.
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