Suchergebnisse

Attached are updated "Information Guides" for each type of tax appeal that briefly explain the procedures outlined in SC Revenue Procedure #20-1. The guides are intended as a quick reference tool for taxpayer's and tax practitioners.

This information guide explains the South Carolina Tax Appeals Procedure for State Tax Refund Claims (Other than Property Tax, Bingo, and Alcoholic Beverage Matters).

Political attention has increasingly focused on limiting warming to 2êC. However, to date the only mitigation commitments accompanying this target are the so-called Copenhagen pledges, and these pledges appear to be inconsistent with the 2êC objective. Diverging opinions on whether this inconsistency can or should be resolved have been expressed. This paper clarifies the alternative assumptions underlying these diverging view points and explicits their implications. It first gives simple visualizations of the challenge posed by the 2êC target. It then proposes a decision tree, linking different beliefs on climate change, the achievability of different policies, and current international policy dynamics to various options to move forward on climate change.

What is an optimal investment time horizon—for institutions, individual shareholders and corporations? This question can evoke emotional, ideological, and theoretical responses. The answers usually deeply entrenched debates over the fundamental roles of markets versus regulation and between the appropriate loci of corporate power: the board of directors versus the shareholders. Too long-term and it is myopia; too near-term and is it short-termism. Neither label is inconsequential, so the debates are not tepid, academic, or marginal.

Cahier de recherche du LEPII ; n° 5. 23 p. ; Cahier de recherche du LEPII ; n° 5. ; International audience ; Purpose : The study aims to quantify the possible interactions between the three European objectives in the horizon of 2020 : (i) the reduction of 20% of greenhouse gas emissions (GHG) (2) the saving of 20% of the European energy consumption and (3) a share of 20% of renewable energies in the overall energy consumption. Particular focus is, however, placed on the influence of the CO2 emission reduction targets and on their consequences on the carbon price in 2020. Design/methodology/approach : In order to explore the interactions among the three European objectives and their induced effects, a number of scenarios are tested within a combination of two modeling tools : the POLES world energy model and ASPEN, an auxiliary model dedicated to the analysis of quota trading systems. With reasonable assumptions for the burden sharing among the Member States, the energy efficiency objectives and the renewable energy targets are achieved using national quota systems in each European country (white and green certificate systems and their implicit prices), while the CO2 emission reduction is carried out within the European Emissions Trading Scheme (ETS) in line with the objective of 20% emission reduction. Findings : The paper shows, in particular, that the two quota policies (WC and GC) decrease significantly the European marginal emission reduction cost and consequently, the compliance costs for ETS participants. The high renewable target compliance cost could be reduced significantly if carbon price signal and energy saving policies are in place. The paper also shows that the sole carbon price signal has a limited influence for stimulating renewable energies and energy savings and thus concludes on the need for specific policies targeting these two areas.

Cahier de recherche du LEPII ; n° 5. 23 p. ; Cahier de recherche du LEPII ; n° 5. ; International audience ; Purpose : The study aims to quantify the possible interactions between the three European objectives in the horizon of 2020 : (i) the reduction of 20% of greenhouse gas emissions (GHG) (2) the saving of 20% of the European energy consumption and (3) a share of 20% of renewable energies in the overall energy consumption. Particular focus is, however, placed on the influence of the CO2 emission reduction targets and on their consequences on the carbon price in 2020. Design/methodology/approach : In order to explore the interactions among the three European objectives and their induced effects, a number of scenarios are tested within a combination of two modeling tools : the POLES world energy model and ASPEN, an auxiliary model dedicated to the analysis of quota trading systems. With reasonable assumptions for the burden sharing among the Member States, the energy efficiency objectives and the renewable energy targets are achieved using national quota systems in each European country (white and green certificate systems and their implicit prices), while the CO2 emission reduction is carried out within the European Emissions Trading Scheme (ETS) in line with the objective of 20% emission reduction. Findings : The paper shows, in particular, that the two quota policies (WC and GC) decrease significantly the European marginal emission reduction cost and consequently, the compliance costs for ETS participants. The high renewable target compliance cost could be reduced significantly if carbon price signal and energy saving policies are in place. The paper also shows that the sole carbon price signal has a limited influence for stimulating renewable energies and energy savings and thus concludes on the need for specific policies targeting these two areas.

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. ; Hill-Midway Cemetery #60, Bell County, Texas | Veterans Interred: Breedlove, J. W. R. ; Dickens Cemetery #340, Dickens, Dickens County, Texas | Veterans Interred: Holley, Richard S. ; Goree Cemetery #613, Goree, Knox County, Texas | Veterans Interred: Porter, Raymond S. ; Llano Cemetery #189, Amarillo, Randall County, Texas | Veterans Interred: Kersey, Jefferson. ; Pendleton Cemetery #678, Pendleton, Bell County, Texas | Veterans Interred: Morgan, Steve. ; Mobeetie Cemetery #204, Mobeetie, Wheeler County, Texas | Veterans Interred: Phillips, Moses Sterling. ; Lubbock Cemetery #370, Lubbock, Lubbock County, Texas | Veterans Interred: Tubbs, William. ; McConn Cemetery #56, Milam County, Texas | Veterans Interred: Pool, James W. ; Unlisted Cemetery #1043, Van Zandt County, Texas | Veterans Interred: Cartwright, David. ; Campground Cemetery #749, Hunt County, Texas | Veterans Interred: Anthony, Wm. ; Campground Cemetery #749, Hunt County, Texas | Veterans Interred: Campbell, J. C. ; Oak Hill Cemetery #284, Lampasas, Lampasas County, Texas | Veterans Interred: Lewis, Harry Green. ; Hogeye Cemetery #759, Hunt County, Texas | Veterans Interred: Fritz, Wm. Henry. ; Banister Cemetery #622, Foard County, Texas | Veterans Interred: Doolen, James Madison. ; Flomot Cemetery #336, Flomot, Motley County, Texas | Veterans Interred: Cleudennen, James Edw.

In dem Tutorium wurde der Bestimmung des "Intellektuellen" im 20. Jahrhundert nachgegangen sowie nach dessen Bedeutung und Positionierung in der politischen Öffentlichkeit gefragt. Im Mittelpunkt standen Intellektuelle, die entweder selbst zu einem politischen Konflikt Stellung genommen haben oder aber durch ihre Stellungnahmen öffentliche Debatten und Konflikte auslösten. Anhand einzelner Fallstudien wurde eine Geschichte der intellektuellen Kontroversen im 20. Jahrhundert nachgezeichnet, die, auch wenn Deutschland als Bezugspunkt diente, über Ländergrenzen hinausging. Anhand der untersuchten Debatten wurde der Erkenntniswert der Kategorie des "Intellektuellen" kritisch hinterfragt.

Reseñas de: Terán Bonilla, José Antonio (Coord.). Itinerarios culturales del barroco en México. Región Puebla, Tlaxcala y Veracruz. México, Gobierno del Estado de Puebla, 2020. 347 págs., 229 ils. color. ISBN 978-607- 9390-22-8. Contreras-Guerrero, Adrián. Historia del retablo neogranadino (1550-1800). Córdoba: Editorial Universidad de Córdoba, 2020, 318 págs., 197 ils. color, 11 ils. b/n. ISBN: 978-84-9927-575-8. Gámez Casado, Manuel. El ingeniero militar Sebastián van der Borcht. De Flandes a Sevilla. Sevilla: Diputación de Sevilla, 2019, 311 págs., 168 ils. color. ISBN: 978-84-7798-443-6. Pérez Miguel, Liliana. "Mujeres ricas y libres". Mujer y poder: Inés Muñoz y las encomenderas en el Perú (s. XVI). Sevilla: Universidad de Sevilla, Consejo Superior de Investigaciones Científicas y Diputación de Sevilla, 2021, 477 págs., 21 ils. color, 11 ils. b/n. ISBN: 978-84-472-2944-4. Von Thüngen, Maximiliano. Ruinas Jesuíticas, paisajes de la memoria. El Patrimonio Cultural de los antiguos pueblos de guaraníes. Buenos Aires: SB, 2021, 148, págs., 24 ils. b/n. ISBN: 978-987-8384-28-3.

Timor-Leste: Zusammen mit internationalen Gästen feierten Osttimores*innen den 20. Jahrestag des Referendums für die Unabhängigkeit und die Mission der Schutztruppe INTERFET. Unter dem Motto '20 Jahre in Freiheit' würdigten sie den Weg zu Frieden, Stabilität und Demokratie.

This book, the 20 Political Perspectives, allows readers to know and understanddifferent political views based on western philosophers and theorists, all of which have reflectedthoughts, beliefs, and political evolution that are in some ways similar and different. Theseelements, i.e., thoughts, beliefs, and political evolution, come from those well-known personsfrom very old times to this present period.Keywords : Thought, political perspective

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. ; McDowell Cemetery #23, Bell Count, Texas | Veterans Interred: Bacon, Thomas H. ; Bartlett Cemetery #59, Bartlett, Williamson County, Texas | Veterans Interred: Pochman, William ; St. John Lutheran Cemetery #69, Bell County, Texas | Veterans Interred: Lindeman, Andrew G. ; Gatesville Cemetery #110, Gatesville, Coryell County, Texas | Veterans Interred: Barr, John Elijah. ; Jonesboro Cemetery #438, Jonesboro, Hamilton County, Texas | Veterans Interred: James, Thos. W. ; Oak Hill Cemetery #284, Lampasas, Lampasas County, Texas | Veterans Interred: Edwards, H. P. ; Helena Cemetery #723, Helena, Karnes County, Texas | Veterans Interred: Cooper, A. S. ; Killeen Cemetery #24, Killeen, Bell County, Texas | Veterans Interred: Harbour, John James. ; Llano Cemetery #189, Amarillo, Randall County, Texas | Veterans Interred: Thomas, William J. ; Hillcrest Cemetery #6, Temple, Bell County, Texas | Veterans Interred: Sparks, James W. ; Copperas Cove Cemetery #140, Copperas Cove, Coryell County, Texas | Veterans Interred: Barry, E. ; Rose Hill Cemetery #165, Merkel, Taylor County, Texas | Veterans Interred: Talley, J. Wylie. ; Hillcrest Cemetery #6, Temple, Bell County, Texas | Veterans Interred: Crenshaw, W. T. ; Garden of Memories Cemetery #661, Trent, Taylor County, Texas | Veterans Interred: Newton, Kenneth Pearson. ; N. Belton Cemetery #1, Belton, Bell County, Texas | Veterans Interred: Ellis, W. S. ; Maxdale Cemetery #99, Maxdale, Bell County, Texas | Veterans Interred: Ellis, Willis Saunders. ; Cedar Knob Cemetery #671, Bell County, Texas | Veterans Interred: Wilkerson, Melville. ; Little Flock Cemetery #46, Bell County, Texas | Veterans Interred: Elza, W. Steward. ; Plainview Cemetery #317, Plainview, Hale County, Texas | Veterans Interred: Johnson, James Augustus. ; Drummond Cemetery #654, Taylor County, Texas | Veterans Interred: Anderson, Geo. W. ; Moffett Cemetery #27, Moffett, Bell County, Texas | Veterans Interred: Courtney, F. M. ; Buffalo Gap Cemetery #667, Buffalo Gap, Taylor County, Texas | Veterans Interred: Pruitt, Elija D. ; East Mt. Cemetery #572, Hunt County, Texas | Veterans Interred: Beauchamp, Chas House. ; Lancaster Cemetery #45, Bell County, Texas | Veterans Interred: Bigham, J. D. ; Pendleton Cemetery #678, Pendleton, Bell County, Texas | Veterans Interred: Bishop, Jacob. ; Friendship Cemetery #111, Milam County, Texas | Veterans Interred: Shannon, Jonas. ; McDowell Cemetery #23, Bell Count, Texas | Veterans Interred: Hamilton, Jacob. ; Reeds Lake Cemetery #12, Bell County, Texas | Veterans Interred: Underwood, David .

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. ; Shamrock Cemetery #208, Shamrock, Wheeler County, Texas | Veterans Interred: Hardy, John W. ; Childress Cemetery #219, Childress, Childress County, Texas | Veterans Interred: Pearson, Ivy D. ; Live Oak Cemetery #674, Bell County, Texas | Veterans Interred: Bonner, E.F. ; Llano Cemetery #189, Amarillo, Randall County, Texas | Veterans Interred: Lockett, William Albert. ; East Mound Cemetery #263, Matador, Motley County, Texas | Veterans Interred: Cribbs, Philander A.

A nivel mundial, existe una preocupación por el alto consumo de energía procedente de combustibles fósiles, los limitados recursos fósiles, el cambio climático y el calentamiento global y sus posibles consecuencias a largo plazo, y el crecimiento de la población. Más aún cuando la energía es el principal insumo para el desarrollo y el crecimiento económico de todos los países, que se traduce generalmente en una mayor calidad de vida, y por lo tanto en un mayor consumo de energía primaria en todos los sectores: transporte, industria, servicios, doméstico, etc. En este contexto, la Unión Europea (UE) busca alcanzar un equilibrio entre el desarrollo sostenible, la competitividad y la seguridad de abastecimiento. La actual política energética de la UE se basa en tres pilares interrelacionados u objetivos básicos: la promoción de la eficiencia energética, la aplicación de políticas de mitigación de gases de efecto invernadero y el aumento de la cuota de energía procedente de fuentes renovables. En este trabajo, se propone una metodología para la distribución no lineal de los objetivos dinámicos, y que es aplicada a los objetivos de la política energética. ; There is worldwide concern for the high consumption of energy from fossil fuels, the limited fossil fuel resources, the climate change and global warming and their possible long-term consequences and the population growth. Even more when energy is the main intermediate good necessary for economic growth and development in any country. This usually translates into better quality of life, and thereby, higher primary energy consumption in all sectors, transport, industry, services, household, etc. In this context, the European Union (EU) seeks to reach a balance between sustainable development, competitiveness and secure supply. The current EU energy policy is based on three interrelated pillars or basic goals: the promotion of energy efficiency, the application of greenhouse gas mitigation policies and the increase of share of energy from renewable energy sources. In this paper, a methodology for nonlinear distribution of dynamic targets is proposed and applied to EU energy policy goals. ; Au niveau mondial, on s'inquiète de la forte consommation d'énergie provenant des combustibles fossiles, des ressources fossiles limitées, du changement climatique et du réchauffement climatique et ses éventuelles conséquences à long terme, et de la croissance de la population. Surtout quand l'énergie est le principal élément pour le développement et la croissance de tous les pays, ce qui aboutit généralement à une meilleure qualité de vie, et donc à une consommation plus élevée d'énergie primaire dans tous les secteurs: transport, industrie, services, domestiques, etc . Dans ce contexte, l'Union européenne (UE) vise à atteindre un équilibre entre le développement durable, la compétitivité et la sécurité d'approvisionnement. La politique énergétique actuelle de l'UE est basée sur trois piliers interdépendants ou objectifs: la promotion de l'efficacité énergétique, la mise en oeuvre des politiques visant à atténuer les gaz à effet de serre et l´augmentation de la part d'énergie provenant de sources renouvelables. Dans cet étude, nous proposons une méthodologie pour la répartition non-linéaire des objectifs dynamiques, appliquée à des objectifs de politique énergétique.

"Deutschland ist Innovationsland." So zumindest die knappe Fest-stellung des Koalitionsvertrags der neuen Regierung aus SPD, Bündnis 90/Die Grünen und FDP zu Beginn des Abschnitts "Innovation, Wissenschaft, Hochschule und Forschung". Die neue Regierungskoalition kommt dem Innovationsimparativ (Passoth & Rammert 2018)augenscheinlich nach. Die neuen Partner hatten bereits im Wahlkampf ein "Innovationsfreiheitsgesetz"1 gefordert oder auf die "Entfesselung der Innovationskraft der Sozialen Marktwirtschaft"2 gesetzt. Der neuen Regierung hatte auch die EFI Expertenkommission mit auf den Weg gegeben, sie müsse "einen kohärenten Politikansatz (verfolgen), der den gesamten Innovationsprozess – von der Grundlagenforschung bis zur Anwendung – in den Blick nimmt und dem sich alle Ressorts verpflichtet fühlen" (EFI 2021c: 31). Die Ampelkoalition hat am 24.11.2021 ihren Vertrag für die Zusammenarbeit für die 20. Legislaturperiode vorgelegt. Unter dem Titel "Mehr Fortschritt wagen" treffen die Koalitionspartner SPD, Bündnis 90/Die Grünen und FDP auf fast 180 Seiten Absprachen über Politikinhalte und die Ressortverteilung. Mit Blick auf Forschungs‐ und Innovationspolitik überrascht vielleicht zunächst, dass kein Digitalministerium entsteht. Vor allem bemerkenswert erscheint aber, dass der Bereich F&I deutlich die Handschrift der beiden Koalitionäre Bündnis 90/Die Grünen und FDP trägt. Deutlich wird dies in der Gründung einer Innovationsagentur DATI, die als Fusion der Vorschläge einer Deutschen Transfergesellschaft(FDP) und einer Transformationsagentur D.Innova (Bündnis 90/Die Grünen) zu sehen ist. Missionsorientierung in der Forschungspolitik wird ebenso adressiert wie Digitalisierung und ressortübergreifende Koordination. Im Folgenden wird der Koalitionsvertrag mit Blick auf F&I‐Politik dahingehend analysiert, ob er einem missionsorientierten, holistischen Ansatz von Innovation entspricht oder sich immer noch stark an Technologien orientiert und soziale Innovationen vernachlässigt. Nachdem der Start der neuen Regierung noch voll unter dem Eindruck der Corona‐Pandemie und außenpolitischen Spannungen in den Beziehungen zu Russland und China steht, werden die konkreten Inhalte der F&I‐Politik erst im weiteren Verlauf der Regierungszeit der Ampel‐Koalition zutage treten. Wie bedeutend diese Politikfelder allerdings sind, zeigen die Themen der Energieversorgung, des Ressourcenverbrauchs und der Ausgestaltung des Wissenschaftssystems, die auch die letzten Monate des Jahres 2021 und den Start 2022 prägen, auch wenn sie weniger mediale Präsenz haben. Von der neuen Regierung wird sicherlich eine integrierte und ressortübergreifende Politik in zentralen Politikfeldern gefordert sein. Das wiederum wird zeigen, welcher normativen Konsens jenseits des Bekenntnisses zu Fortschritt die Koalition trägt. Gerade die EU hat durch Missionsorientierung, SDGs oder den Green Deal auch normativ Rahmen gesetzt, die auch von Deutschland gefüllt und interpretiert werden müssen. Wie auzuführen sein wird, sind Koalitionsverträge keine einklagbaren Verträge. Sie geben aber fundierte Hinweise auf die Absicht zur Ausgestaltung von Politikfeldern, wie hier der Forschungs‐ und Innovationspolitik und der davon betroffenen Ressorts. Koalitionsverträge haben an Bedeutung in der jüngsten Vergangenheit zugenommen, weshalb hier der Vertrag der Fortschrittskoalition analysiert wird.