The HRM and CBRM
account for 53.0% of the provincial population (Statistics Canada 2011b).
The Canadian Oxford Dictionary identifies two options: "having a strong dedication to a cause or belief' or "obliged (to take a certain action)." (248) All three courts of appeal agreed that "by its plain meaning 'committed' could, in appropriate circumstances, connote a justiciable obligation." (249) However, the NSCA held that a number of factors weighed against finding that the CBRM
could rely on section 36 as an enforceable cause of action, including: the vague language of the three commitments in section 36(1); the absence of the word "right" in the title of the section; the lack of identified beneficiaries; and the opening phrase reiterating the legislative authority of Parliament and the provincial legislatures.
We next discuss the CBRM's principal proposals and relate several of them to the joint FASB/IASB project on financial statement presentation, now fleshed out in the 2008 discussion paper.
(8) Although the CBRM repeats many earlier concerns that remain outstanding and proposes several innovative improvements to help investors unravel the economic signals that either are--or should be--embedded in public financial reports, it offers its own rationale and conceptual framework.
In seeking answers to such questions, the CBRM's specific proposals flow from 12 concepts:
The industrial history of the area dates back to the mid-1800s when rich coal seams were discovered and significant economic and population growth occurred (CBRM
Planning Department 1999).