COVID-19 and the accounting impact during pandemic times

The objective of the current article is to present some of the main effects that the COVID-19 pandemic, between 2019 - 2021, had on the accounting records of entities and, that they should be recognized. either as an adjustment or as disclosures with the goal to comply with transparent accounting information and present its users with an adequate financial situation and its true performance. This essay is a result of investigations being conducted on different IFRS texts (issued by the IASB), as well as an analysis by the author regarding the norms and their expected account impact. It's important to mention that, the judgment or professional criteria from the entity's accountant, plays an important role at the moment to evaluate the present (and future) impact as it pertains to the application of the financial norms into this new reality produced by the pandemic. Therefore, COVID-19 affected not only people's health, but the world economy and-therefore- the economy of the companies' financial reflections, thus originating several changes in the accounting tasks and the closing of the financial statements, both in the accounting calculation, taxes and even in the labor fields. This article then seeks to measure such accounting impacts on the company's financial situation and its performance.

Challenges of Post-Pandemic University Education Reflection on the Peruvian Educational Reality.

The research has the objective of analyzing the democratic provisions of pedagogies ethically committed to social welfare;therefore, consider the post-COVID-19 pandemic challenges of college education. It is a bibliographical study of diachronic character from the deductive rationalist approach;considers global conditions, emphasizing Peruvian sociocultural contexts. It recommends the use of virtual resources to operate mixed educational models. It insists on the collective appropriation of educational facts as a dialogical and supportive mediation of human relations, provided that overcoming current social crises implies joint commitments in favor of the validity of human rights in the face of the impositions of contemporary hegemonies. It concludes that the possibility of justice implies instruction as intercultural dialogue, a possibility that requires the presence of the cultural values of otherness. (English) [ FROM AUTHOR] La investigación tiene el objetivo de analizar las disposiciones democráticas de las pedagogías éticamente comprometidas con el bienestar social;por lo cual, considera los desafíos postpandemia por COVID-19 de la educación universitaria. Es un estudio bibliográfico de carácter diacrónico desde el enfoque racionalista deductivo;considera las condiciones globales, haciendo énfasis en los contextos socioculturales peruanos. Recomienda el empleo de los recursos virtuales para operar modelos educativos mixtos. Insiste en la apropiación colectiva de los hechos de instrucción como mediación dialógica y solidaria de las relaciones humanas, siempre que la superación de las crisis sociales actuales implica compromisos de conjunto a favor de la vigencia de los derechos humanos ante las imposiciones de las hegemonías contemporáneas. Concluye que la posibilidad de justicia implica instrucción en cuanto diálogo intercultural, posibilidad que requiere la presencialidad de los valores culturales de la otredad. (Spanish) [ FROM AUTHOR] Copyright of Revista de Filosofía is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full . (Copyright applies to all s.)

Compulsory licensing: an effective tool for securing access to Covid-19 vaccines for developing states?

A significant issue in combatting the Covid-19 pandemic is the need to enhance developing states' access to Covid-19 vaccines. The present paper considers the request for a temporary waiver of intellectual property rights in relation to Covid-19 technologies and treatments submitted to the World Trade Organization and analyses a key argument against the proposed waiver: that the compulsory licensing provisions set out in the TRIPS Agreement are sufficiently flexible to help states get access to vaccines. The compulsory licensing flexibilities set out in TRIPS, including the amendment to TRIPS in Article 31bis, are evaluated, to explore whether compulsory licensing could be an effective tool in helping developing states to access Covid-19 vaccines. Key issues are explored from a human rights perspective to examine whether a rights-based approach to the compulsory licensing provisions could offer further insights as to how the provisions could be more workable, to enhance access to medicines and vaccines for developing states.

Information Intermediaries and Information Resilience: Working to Support Marginalised Groups

Information resilience has become a topic of interest to the information science community in recent years. The COVID-19 pandemic has shone a light on the vulnerability of information and other networks and the impact on information providers and the information seekers who rely on them. In an exploratory study, we interviewed support workers who act as information intermediaries as part of their work roles about their experiences of providing information to vulnerable and marginalised people during the UK COVID-19 lockdown. We present findings organised in three themes: shifting client information needs and support provisions, adjusting information sharing and communication practices and workarounds for physical information work. Throughout the themes, information resilience is evident as information intermediaries adapt their work practices to ensure they can continue to serve their clients. In this first stage of research our findings provide insight into the changes to information intermediaries' information behaviour and information work during a crisis, as well as the impact of these changes on the services they provide. 85th Annual Meeting of the Association for Information Science & Technology ;Oct. 29 – Nov. 1, 2022 ;Pittsburgh, PA. Author(s) retain copyright, but ASIS&T receives an exclusive publication license.

Time for a Tune Up in America's Healthcare Market: Securing the Right to Repair for Medical Devices

Pursuant to a directive of Congress, the Federal Trade Commission (FTC) issued a report in May of 2021 examining consumer protection and antitrust issues relating to repair restrictions with a focus on the prevailing practices of mobile phone and auto manufacturers.12 In its report, the FTC identified eight primary methods by which OEMs restrict independent repair and repair by consumers: * Product designs that complicate or prevent repair;* Unavailability of parts and repair information;* Designs that make independent repairs less safe;* Policies or statements that steer consumers to manufacturer repair networks;* Application of patent rights and enforcement of trademarks;* Disparagement of non-OEM parts and independent repair;* Software locks and firmware updates;and * End User License Agreements.13 Software locks, often called digital rights management (DRM) tools or technological protection measures (TPMs), are access controls through which OEMs have throttled independent repairs on a wide range of software-enabled products.14 End-user license agreements (EULAs) are "contracts that users must agree to before using a product or service," which are also known as "click-wrap," "shrink-wrap," or "terms of service" agreements, constituting another major way OEMs restrict repairs.15 In the style of adhesion contracts-inundating consumers with virtually every digital service and software-enabled product they utilize-EULAs often impose post-sale usage, repair, and modification restrictions, granting corporations "unprecedented access to monitor, manage, and restrict how consumers use their products, even going so far as to revoke ownership. B.The Right-to-Repair Movement Today Leading the charge for the right-to-repair movement today is the Repair Association, comprised of notable consumer-rights groups and industry organizations such as the U.S. Public Interest Research Group (PIRG),19 the Electronic Frontier Foundation,20 and iFixit,21 along with a variety of other members whose interests align with advancing the right to repair.22 The right-to-repair movement consists of two main, interdependent branches.23 The first is focused on amending the Digital Millennium Copyright Act (DMCA),24 an important facet of the federal intellectual property law regime.25 The second branch of the movement is focused on pushing bills through legislatures, mainly at the state level. The Act Protecting Motor Vehicle Owners and Small Businesses in Repairing Motor Vehicles.28 Although limited to automobile repairs, this landmark state law mapped the core provisions of template legislation advanced by the Repair Association for enshrining the right to repair broadly across industries.29 Pursuant to these provisions, the Massachusetts law gave car owners and independent repair shops access to the same manuals, diagnostic software, and diagnostic repair tools provided to licensed dealerships by their respective automobile manufacturers.30 Specifically, the law required motor vehicle manufacturers to "make available for purchase by owners . . . and by independent repair facilities the same diagnostic and repair information" and "all diagnostic repair tools" provided to dealers by OEMs on "fair and reasonable terms. In 2014, the Alliance of Automobile Manufacturers, the Association of Global Automakers, and two automobile aftermarket industry groups came together to sign a "Memorandum of Understanding" by which the automobile industry nationwide effectively agreed to voluntarily abide by substantively the same provisions of the Massachusetts right-to-repair law.32 Unsurprisingly, the law generated considerable momentum for the right-to-repair movement over the following years, which saw a greatly amplified nationwide effort by advocates pushing for legislation "that would recognize the right to repair consumer electronics-not only smartphones, laptops, and televisions, but also household appliances, wearable technology, farm equipment, and medical devices, to offer just a few examples.

First Look at the Secure Act 2.0 of 2022: Certified Public Accountant

Employers may now hand out de minimis financial incentives (e.g., a small cash payment or gift card) that are not paid for with plan assets in order to encourage employees to contribute to their plan. Secure Act 2.0 provides a safe harbor from the minimum distribution rule for employers offering a qualified longevity annuity contract, into which a participant may allocate up to $200,000 from their account to make guaranteed payments at the end of an individual's life expectancy. [...]plan sponsors that want to offer catch-up contributions to participants whose earnings exceed $145,000 must offer Roth catch-up contributions. [...]plan sponsors may treat qualified student loan repayments as employee elective deferrals for purposes of matching contributions in a retirement plan.

Debatable Aspects of the Concept of Tax Expenditures

[...]there is no uniform approach to defining the conceptual model of benchmark structure. [...]in addition to complaints about their overall quality and regularity, it is not possible to determine exactly how close to representative the data are (Redonda & Haldenwang, 2021) both due to different approaches to tax expenditure classification and the fact that governments often provide information only about a part of them, for example, in the US official the report includes an estimate of lost income from the provision of tax benefits only from income taxes. Since its beginning, noted concept has been criticized in academia, including professors Bittker (1969), Mclntyr (1980), and others. According to the Global Tax Expenditures Database (GTED), of the 46 G20 and OECD countries, only two (China and Saudi Arabia) do not publish any official information on tax expenditures, and from EU members just three countries (Croatia, Cyprus and Malta) do not report any tax expenditures. Methods In the process of research, general scientific methods of cognition were used: abstract-logical - to justify the relationship of tax benefits, benchmark structure of the tax and tax expenditures;critical analysis of discussion approaches to determining the components of "structural" benefits;systematic structural analysis to determine the elements of the benchmark structure of the tax;analysis and synthesis - in the process of transition from partial (simple) to integrated determination of tax expenditures;combination of qualitative and quantitative - to analyze both the content and value of individual components of the basic structure of taxes in Ukraine.

The Cost of a Nutritious Diet for Households Including People Living with HIV/AIDS in Nova Scotia: Findings and Lessons Learned by FoodNOW 2020 to 2022.

Purpose: FoodNOW (Food to eNhance Our Wellness) engaged in assessment of simulated households that include a person living with HIV/AIDS (PLWHA) in Nova Scotia to determine if a basic nutritious diet is affordable.Methods: We used supermarket websites to cost food and beverage items listed in the National Nutritious Food Basket (NNFB) for simulated households, each with a PLWHA. Food costing methodologies were co-developed and adapted with community members in response to barriers presented by the COVID-19 pandemic.Results: We found that simulated households, each with one PLWHA, that had a potential deficit after monthly expenses were a household of four on Income Assistance (-$1,058.70), a lone mother with two children on Income Assistance (-$973.65), a lone man on Income Assistance (-$677.40), and a household of four with one minimum-wage earner (-$383.45).Conclusions: Nova Scotia households with a PLWHA living on Income Assistance or with a minimum-wage earner cannot reasonably afford a nutritious diet in addition to basic household expenses. Using these food costing data can allow dietitians to efficiently inform government action and policy change to improve the health and wellness of individuals and families.

The benefits of banks' IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic

Motivated by diverging results from the literature, we investigate whether investments in information technology (IT) help banks to assess their loan portfolio. More specifically, we focus on the consequences of accumulated expenses for data processing on banks' ability to estimate their loan loss accruals. We further test for differences when the banks' borrowers get hit by the economic trouble from the COVID-19 pandemic. Using a sample of US commercial banks before and during the COVID-19 pandemic, we find more precise estimates of loan loss accruals during these troublesome times in banks that accumulated higher data processing expenses. Surprisingly, we do not find significant differences in the precision of loan loss accruals by banks' IT investments during normal times. Our findings contribute to consolidate previously diverging results by showing that IT investments help banks following a structural break, such as the COVID-19 pandemic.

Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions

PurposeThis article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions (LLPs). Changes in the total amount of LLPs, distribution of outstanding loan balance among IFRS 9 stages and credit risk parameters used for calculation are investigated for each world region where banks report under IFRS.Design/methodology/approachData for a global selection of 105 banks reporting under IFRS were collected from 2019 to 2020 annual reports, financial statements, and Pillar III reports. These data provide the basis to empirically analyze the impact of COVID-19 on LLPs.FindingsIn most world regions Stage 2 balances increase while Stage 3 balances remain comparatively stable. The credit risk parameters used for computing LLPs remained stable in 2020. However, in China, the impact of COVID-19 on banks was not detected. Mean Stage 1 balances for Chinese banks increased slightly during the pandemic. Aside from the COVID-19 impact, we find that LLPs, credit risk parameters, and loss absorption capacities are significantly lower for banks in Canada, Oceania and Western Europe compared to those in the rest of the world.Originality/valueThere exists previous research examining the COVID-19 impact on financial stability, implementation of emergency rules and country-wide analyses to anticipate default rates depending on recovery scenarios. However, this is the first global study on the immediate impact of COVID-19 on LLPs. It reveals the significant differences between world regions and provides implications about their resilience against future credit shocks.

Healthy Food Delivery: Evidences from Italy

For several years Food Delivery Business has been growing strongly both in Italy and internationally, but during the 2020 global COVID-19 epidemic, there was an even stronger increase because the benefits of online food delivery were evident, as it facilitated consumer access to prepared meals and allowed restaurant workers and suppliers to continue to operate. This research work focuses on a very particular type of food delivery, namely the one that deals only with deliveries of healthy food and superfoods. Large companies and Healthy Food Delivery (HFD) startups have different operational models and ways for service provision than traditional Restaurant Delivery systems. These are complex and non-linear mechanisms and for this reason they have proved to be interesting to analyze. The authors of this paper use a qualitative approach through multiple case studies to obtain a detailed description. A framework has been established to observe the different entrepreneurial initiatives from different perspectives. © 2022 IEEE.

Local e-Government Development: Results of an international survey

There has been rapid progress in local government websites, especially in terms of services provision and resident engagement. The assessment of local government websites can help to ameliorate effectiveness of municipality services and be used as a mechanism to understand the critical needs of residents. To this end, our research is focused on assessing features of local e-Government development in some of the largest cities worldwide based on their responses to a questionnaire. The findings are discussed suggesting possible ways to improve the level of local e-Government development. An examination of responses for 42 cities reveals that e-Government is prominently practiced. The results indicate that local governments organise their web presence and service provision applying a variety of e-Government strategies based on their needs and priorities. They mainly align with the national legislation covering e-Government regulations. Online services provision, usage and citizens' satisfaction need more systematisation. Social media platforms are tools with an increasing application perspective, especially in residents' engagement in decision-making. COVID-19 initiatives provided a pathway on how to apply technologies, in a relatively short time period, facing critical situations. Emerging technologies provide tools that can be used to solve critical urban problems. Finally, the present study contributes towards an ongoing discussion for the development of a common worldwide assessment scheme that would measure the level and sophistication of local government digital development. © 2022 ACM.

A national survey of the current provisions, perceptions and challenges regarding digital health education in the UK medical undergraduate curriculum

ObjectiveDigital health (DH) is the integration of technologies to tackle challenges in healthcare. Its applications include mobile health, remote & wireless healthcare, artificial intelligence, and robotics. Digital technologies are increasingly being used to deliver routine care, whilst simultaneously patients are increasing their uptake of DH solutions (e.g. wearables).With the adoption of DH increasing across the NHS, there is a growing need for a digitally literate workforce. However, there are no national standards on DH education for UK medical students. Consequently, this study sought to assess the current provisions, perceptions and challenges regarding DH education in the undergraduate medical curriculum.MethodsAn anonymous cross-sectional online survey was developed following a literature search and by collecting iterative feedback from both researchers and external collaborators. The survey consisted of questions in 6 areas: (a) understanding of DH;(b) existing provision of DH education;(c) interest in DH education;(d) preferred means of delivering and assessing DH education;(e) impact of the COVID-19 pandemic on DH;and (f) demographic information.The survey was administered via Qualtrics from March to October 2021, and disseminated to UK medical students via university mailing lists, social media and student representatives. Quantitative and qualitative data were collected pertaining to demographics, attitudes, preferences, and current provisions regarding DH education. Qualitative responses underwent thematic analysis. For quantitative analysis, R (version 3.5.0) and R Studio (version 1.1a) were used.Results514 complete responses were received from 39 UK medical schools in 2021. 57.2% of respondents were female, with a mean age of 22.9 ± 3.2. 65.8% of students considered DH ‘extremely important’ to future clinical practice, particularly the domains of electronic patient records, telehealth and smartphone applications. However, only 18.1% felt aware of the DH competencies required in clinical medicine. 70.2% of students reported receiving some DH education, with the highest proportion being in the form of lectures or seminars (30.5%, n=157), e-learning modules (28.6%, n=147) and ad hoc teaching during clinical placements (22.8%, n=117). However, only 25.7% felt satisfied with these provisions. Themes for student satisfaction related to a practical teaching approach, delivery of content appropriate for their training stage and coverage of topics in student interest. Conversely, student dissatisfaction originated from inadequate teaching, and subsequent fears of falling behind. 56.1% preferred DH education to be mandatory rather than elective, ideally through hands-on workshops (75.8%) and lectures and seminars (60.4%). 65.4% thought DH proficiency should be assessed in some capacity, of which 75.6% preferred formative assessment.ConclusionThis study represents the first national survey of UK medical students on DH education. Overwhelmingly, the results indicate that medical students recognise the significance of DH and would appreciate better formal integration into their curriculum;which is supported by previous similar studies in the literature. This study also identified how students would prefer to be taught and assessed on DH, in particular that they would prefer it be mandatory yet remain formative at present. Given the increasing ubiquity of DH in clinical practice, it is therefore crucial that universities and wider medical education organisations work to improve and standardise DH education, to better prepare medical students to adapt to the continuously developing digital landscape. This rings especially true in light of the recent COVID-19 pandemic which has highlighted the quintessential nature of DH to medical practice. Our intended future research from this study includes undergraduate focus groups for greater qualitative depth of information, and Delphi panels from wider medical education stakeholders into what should be included in DH education, with the eventual goal of devel ping a comprehensive and standardised national DH curriculum.

Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories

Purpose>Discretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management and vice versa. High-quality financial reports (especially earnings quality) are expected to help investors and potential investors to make decisions. This study analyses the factors that affect earnings quality, such as pre-managed earnings, liquidity and efficiency. Furthermore, the authors identify the moderating effect of the governance mechanisms proxied by the proportion of independent commissioners in conventional commercial banks listed on the Indonesia Stock Exchange.Design/methodology/approach>This study uses 226 banking data in the pre-corona crisis period 2013 until 2019. The data were analyzed using EViews 10 for hypothesis and MS Excel for a differential test.Findings>The results show that pre-managed earnings, liquidity and efficiency affect earnings quality. The governance mechanisms can moderate liquidity and efficiency on earnings quality, while pre-managed earnings cannot be moderated. The different bank categories (BUKU) of earnings management mechanisms are shown for each BUKU (BUKU 1, 3 and 4 perform earnings management by increasing earnings, BUKU 2 lowering earnings). Another thing is information on the earnings quality between BUKU 2 with BUKU 3 and BUKU 4 because of differences in capital and bank operating coverage regulations.Research limitations/implications>Further research expects to analyze the factors affecting banking earnings quality concerning applying IFRS 9 (PSAK 71) in Indonesia. Future researchers expect to apply mixed methods to verify the financial statement data and provide comprehensive discussion and genuine insight from their study. Future research requires more samples from companies or an international scale (cross country) to obtain maximum results and be generally accepted.Practical implications>This study implies that managers should have more control over pre-managed earnings and bank liquidity as manager's incentive to do earnings smoothing. Managers should also pay attention to cost-efficiency and effective implementation of governance mechanisms to maximize earnings quality. This study also implies that policymakers can encourage commercial banks to apply more prudential principles in terms of a reserve for failed loans to minimize earnings management in banking.Originality/value>The significance of this study revealed in the discussion of the difference test between bank core capital categories (BUKU) and its relation to earnings quality.

Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions

Purpose: This article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions (LLPs). Changes in the total amount of LLPs, distribution of outstanding loan balance among IFRS 9 stages and credit risk parameters used for calculation are investigated for each world region where banks report under IFRS. Design/methodology/approach: Data for a global selection of 105 banks reporting under IFRS were collected from 2019 to 2020 annual reports, financial statements, and Pillar III reports. These data provide the basis to empirically analyze the impact of COVID-19 on LLPs. Findings: In most world regions Stage 2 balances increase while Stage 3 balances remain comparatively stable. The credit risk parameters used for computing LLPs remained stable in 2020. However, in China, the impact of COVID-19 on banks was not detected. Mean Stage 1 balances for Chinese banks increased slightly during the pandemic. Aside from the COVID-19 impact, we find that LLPs, credit risk parameters, and loss absorption capacities are significantly lower for banks in Canada, Oceania and Western Europe compared to those in the rest of the world. Originality/value: There exists previous research examining the COVID-19 impact on financial stability, implementation of emergency rules and country-wide analyses to anticipate default rates depending on recovery scenarios. However, this is the first global study on the immediate impact of COVID-19 on LLPs. It reveals the significant differences between world regions and provides implications about their resilience against future credit shocks. © 2022, Emerald Publishing Limited.

CONTRACTUAL IMPLICATIONS RELATED TO THE CONSTRUCTION INDUSTRY IN PANDEMIC SITUATIONS: A REVIEW OF CASE LAWS

COVID-19 catastrophe has created various complications related to the construction industry. Conflicts arise between parties to the contract and among the majority of stakeholders. A successful contractual implication can manage the contractual challenges arising within construction job sites. The most common contractual provisions for the situation are Force Majeure and Changes in Legislation clauses in standard conditions of contracts. Sufficiency of the available remedies under the provisions applicable to COVID-19 or any other pandemics is a current talking point in the construction industry. Following questions are addressed to manage these unprecedented situation-related contractual conflicts: ‘what are the contractual challenges faced by the construction industry?’, ‘what are the most applicable contractual provisions to a pandemic situation?’, ‘what are the pandemic-related guidelines applicable to the construction industry?’, and ‘what are the available legal cases to use in a pandemic situation?’ The questions were discussed by carefully analysing existing literature referring to Case Laws. Future researchers are encouraged to suggest appropriate strategies for contractual challenges to facilitate the construction stakeholders to prepare them for future pandemics. © 2022, Ceylon Institute of Builders. All rights reserved.

Tying the Knot: The Formation of Marriage 1836–2020 Rebecca Probert, Cambridge University Press, Cambridge, 2021, xii + 283 pp (hardback £85), ISBN: 978-1-316-51828-1

Tying the Knot: The Formation of Marriage 1836–2020 Rebecca Probert Cambridge University Press, Cambridge, 2021, xii + 283 pp (hardback £85), ISBN: 978-1-316-51828-1 Readers of this Journal will already be familiar with Professor Rebecca Probert's recent work, from her paper at the Ecclesiastical Law Society's ‘Solemnization of matrimony: past, present and future’ day conference in 2021 and her subsequent article, ‘Getting married: the origins of the current law and its problems’.3 Probert is the leading scholar on the history of marriage and family law and her previous significant works include Marriage Law and Practice in the Long Eighteenth Century and The Changing Legislation of Cohabitation.4 She is also a specialist consultant to the Law Commission on their current Weddings Project. [...]it considers the evidence as to how couples actually married in this period. [...]it assesses to what extent the law has facilitated couples getting married in accordance with their own beliefs.

Interpreting Contractual Rights to COVID-19 Remedies: An Analysis of Cases

The construction industry has been adversely impacted by the COVID-19 pandemic including significant delays on projects and outbreaks of COVID-19 on site. UK legal cases interpreting contractual rights to COVID-19 remedies are analyzed in this paper. The analysis of UK legal cases regarding potential contractual rights to COVID-19 remedies including change in law, force majeure, and frustration has revealed the barriers to recovery of losses. Instead, construction companies could consider focusing on more commonly used contract provisions, for example, extensions of time and prolongation claims or compensation events. The UK Supreme Court has ruled on the possibility of payment from business interruption insurance. Even the UK government has failed to comply with public procurement law under pressure of the COVID-19 pandemic. The High Court in London has ruled that landlords are entitled to recover rent and service charges owed to them by tenants whose businesses were mandated to close by coronavirus restrictions. © 2022 American Society of Civil Engineers.

Sinking Mink: An Argument for Ending the Mink Industry in Nova Scotia

Some Canadian farms produce fox or chinchilla fur, but their numbers are dwarfed by the number of mink farms.2 In a similar vein, trapping is a fur-gathering practice that continues to exist in Canada to some extent, but it predominantly occurs in other areas of the country and is not discussed in this paper.3 Second, this paper does not explore the animal rights theory that it is inherently unethical for humans to use animals as resources. Enterprising farmers began to move with greater frequency into Canada's burgeoning fur farming sector.9 A group of mink farmers established themselves in Nova Scotia's Digby County during the 1930s.10 The availability of fish and eels made this a logical location to capture, breed, and raise the carnivorous and semi-aquatic mammals.11 The Nova Scotia Mink Breeders' Association formed in 1938,12 and its farmers reaped high profits as mink became the fur en vogue in the years following the Second World War.13 The Digby farmers followed in the footsteps of the Prince Edward Island ranchers who developed so many fox farming techniques. In practice, only one Canadian fur farmer has been convicted of violating this provision.20 The Code of Practice for the Care and Handling of Farmed Mink (the "Code") is a publication offering a detailed set of guidelines for the proper treatment of mink.21 However, animal law scholars have criticized this Code, along with others crafted by the National Farm Animal Care Council, for being of indeterminate legal force.22 These Codes are also flawed because they are written by farm operators rather than independent third parties.23 Nova Scotia has enacted more legislation that applies to fur farming than any other province. The Fur Industry Regulations focus on the adverse environmental impacts of mink farming.30 The Regulations address topics like feces and carcass disposal and soil tests.