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.

The Great Speckled Bird was published from 1968 to 1976 with some issues appearing in the 1980s and 2000s. This publication was one of the longest-running and highest quality underground newspapers of the era. Frequently published were articles on Atlanta's political leaders, the women's movement, abortion, racial issues, popular culture and gay liberation.

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.

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.

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. ; Fairmont Cemetery #893, San Angelo, Tom Green County, Texas | Veterans Interred: Vann, Aso. ; Forrest Park Cemetery #582, Hunt County, Texas | Veterans Interred: Hargett, W.B. ; Fairmont Cemetery #893, San Angelo, Tom Green County, Texas | Veterans Interred: Huling, G.S. ; Llano Cemetery #189, Amarillo, Randall County, Texas | Veterans Interred: Hand, Jasper H.

The European Commission did not publish a cost-benefit analysis for its 2020 climate package. This paper fills that gap, comparing the marginal costs and benefits of greenhouse gas emission reduction. The uncertainty about the marginal costs of climate change is large and skewed, and estimates partly reflect ethical choices (e.g., the discount rate). The 2010 carbon price in the EU Emissions Trading System can readily be justified by a cost-benefit analysis. Emission reduction is not expensive provided that policy is well-designed, a condition not met by planned EU policy. It is probably twice as expensive as needed, costing one in ten years of economic growth. The EU targets for 2020 are unlikely to meet the benefit-cost test. For a standard discount rate (3% pure rate of time preference), the benefit-cost ratio is rather poor (1/30)-so that benefits need to be very much higher, or costs very much lower than typically assumed to justify the 2020 targets. Only a very low discount rate (0% PRTP) would justify the 20% emission reduction target for 2020. © 2012 Elsevier Ltd.

Physical inactivity is a pressing public health concern. In this commentary we argue that Canada's approach to increasing physical activity (PA) has been fragmented and has lacked coordination, funding and a strategic approach. We then describe a potential solution in Active Canada 20/20 (AC 20/20), which provides both a national plan and a commitment to action from non-government and public sectors with a view to engaging corporate Canada and the general public. It outlines a road map for initiating, coordinating and implementing proactive initiatives to address this prominent health risk factor. The identified actions are based on the best available evidence and have been endorsed by the majority of representatives in the relevant sectors. The next crucial steps are to engage all those involved in public health promotion, service provision and advocacy at the municipal, provincial and national levels in order to incorporate AC 20/20 principles into practice and planning and thus increase the PA level of every person in Canada. Further, governments, as well as the private, not-for-profit and philanthropic sectors, should demonstrate leadership and continue their efforts toward providing the substantial and sustained resources needed to recalibrate Canadians' habitual PA patterns; this will ultimately improve the overall health of our citizens.

Letters and accompanying envelopes written by Charles F. Weller to Miss Katherine A. McElwain of Beaver, Pennsylvania from 1862-1865 from his time as a union soldier in the American Civil War.

The Great Speckled Bird was published from 1968 to 1976 with some issues appearing in the 1980s and 2000s. This publication was one of the longest-running and highest quality underground newspapers of the era. Frequently published were articles on Atlanta's political leaders, the women's movement, abortion, racial issues, popular culture and gay liberation.