Suchergebnisse

This article describes Brazil's role in the negotiations of the United Nations Framework Convention on Climate Change. Brazil has a large stake in the climate change issue because some of its national economic, social, and security interests are contingent on the growth of its energy sector and development of the Amazon region. Section one provides an overview of the ongoing climate change negotiations. Section two provides background on Brazil's greenhouse gas emissions, which stem primarily from deforestation of the Amazon. Section three describes Brazil's interests and negotiating positions with respect to three key issues: (a) emissions-reduction responsibilities; (b) protocol mechanisms; and (c) land-use change and forestry. The concluding section will then assess Brazil's contributions in terms of both achieving an accord that will slow global warming and promoting Brazilian national interests.

ABSTRACT
In this case, students assume the role of new accounting staff tasked with the preparation of a personal income tax return and supporting documentation for a client of their firm. Students are provided prior year work papers and client communications, a copy of the prior year's tax return, as well as a letter and supporting documents from the client for the current year. To complete the case, students generate questions based on the initial information provided, meet face-to-face with the client, and roll forward a set of electronic work papers before submitting a complete current year engagement file for senior review. This case adds work papers and client interaction to the traditional tax compliance case to reinforce both the technical and communication skills valued in professional practice. The formulation of questions for the client also allows students to practice discussing technical topics in a non-technical manner and underscores the required balance between attitudes of client advocacy stressed in professional tax practice and legal requirements for "good-faith" tax return reporting. This case is appropriate for an individual income tax course at either the undergraduate or graduate level, and can be easily adapted to increase or decrease difficulty.

"In Testimony whereof . Sir Richard Downes Jackson . Administrator of the Government of our Province of Canada . R.D.J."--p. 43. ; Electronic reproduction. ; Mode of access: Internet. ; 44

The Confederate Graves Survey Archive of the Texas Division, Sons of Confederate Veterans consists of surveys of cemeteries throughout Texas, and portions of Oklahoma and New Mexico. The surveys document the interment of Confederate States of America military veterans. United States of America (Union) veterans, as well as able-bodied men at the time of the Civil War, are also documented. 13 boxes entitled "Grave Surveys" contain grave surveys listed county-by-county, 3 boxes of "Unit Files" list surveyed individuals by their military unit. Finally, 17 boxes contain "Veteran Files" that document each veteran by name in "last name, first name, middle initial" format. An index that cross-references each of the collection series (Grave Surveys, Unit Files, and Veteran Files) is included, as are institutions to surveyors on how and what to document while conducting surveys. ; Crowell Cemetery #620, Crowell, Foard County, Texas | Veterans Interred: Howard, Andrew Jackson. ; Palo Duro Wildorado Cemetery #177, Wildorado, Deaf Smith County, Texas | Veterans Interred: Allred, James L. ; Johnson Cemetery #616, Munda, Knox County, Texas | Veterans Interred: Layne, Thos. Asbury. ; S. Belton Cemetery #2, Belton, Bell County, Texas | Veterans Interred: Halcomb, James. ; S. Belton Cemetery #2, Belton, Bell County, Texas | Veterans Interred: Carpenter, Thos. F. ; Concord Cemetery #587, Jacobia, Hunt County, Texas | Veterans Interred: Chapman, Francis M. ; Hopewell Cemetery #594, Hunt County, Texas | Veterans Interred: Cole, John. ; Hillcrest Cemetery #6, Temple, Bell County, Texas | Veterans Interred: Maxwell, W. R., Rev.