High-Risk Jurisdictions subject to a Call for Action June 2021

We have also improved the way bibliometrics – the outputs from research – are assessed and we have refined the way the grades are calculated. Bibliometrics https://turbo-tax.org/ are especially important, and we have decided to keep to a direct mapping approach rather than adopt an artificial intelligence-based approach.

• Non-financial undertakings that have issued environmentally sustainable bonds or debt securities with the purpose of financing specific identified Taxonomy-aligned activities shall also disclose the turnover KPI adjusted to avoid double counting.
• The financial year of 2021, annual financial statements shall be prepared in compliance with ESEF, i.e. issuers shall publish their AFRs in XHTML, a human readable standard which can be opened with any standard web browser.
• Take our tutorial How to Calculate, Collect, and Report Your Discretionary Sales Surtax.
• Where AFRs include IFRS consolidated financial statements, issuers shall mark-up those consolidated financial statements using XBRL tags, which make the labelled disclosures structured and machine-readable.
• The final number of museums identified as having online access to at least some part of their collections was 91, which represents the research sample.

Where an investee undertaking has issued the environmentally sustainable bonds or debt securities with the purpose of financing specific identified activities, financial undertakings shall discount the KPI of the investee undertaking accordingly to avoid double counting. Future research should focus specifically on user interfaces for subject access, how best to support query expansion, word sense disambiguation, etc., based on specific user needs. All of these refinements should be securely based in user studies, analysis of real search sessions including all potential user groups such as humanities scholars, interdisciplinary scholars, university students, cultural heritage professionals and the general public. The auto-suggest feature proposes the user a list of suggested terms after the user has started typing a search phrase.

High-Risk Jurisdictions subject to a Call for Action – June 2021

Generally, if you paid wages subject to state unemployment tax, you may receive a credit of up to 5.4% of FUTA taxable wages when you file your Form 940. If you’re entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%. Generally, you’re entitled to the maximum credit if you paid your state unemployment taxes in full, on time, and the state isn’t determined to be a credit reduction state. The IASB4 is currently working on proposals to set out new requirements for presentation and disclosure in financial statements. It has recently published the tentative decisions on “Primary financial statements”, focusing mainly on the statement of profit or loss, introducing new subtotals, and disaggregation principles.

We believed that it was important for Chinese universities to understand their performance within this structure, but we also believed it was important that they could do so in an objective way that allowed them to also understand how other universities across the world would perform if measured to the same standards. When we launched the first version of our China Subject Ratings last year, we hoped to provide insight into the strengths of universities in China from a specifically Chinese perspective – by building in the structure of subjects within China. “Premiums” in columns and shall be reported as gross premiums written or, as applicable, turnover relating to non-life insurance or reinsurance activity. GAR for loans to local governments for house financing and other specialised lending. The denominator shall include the total gross carrying amount of loans to households collateralised by residential property plus the total gross carrying amount of house renovation loans to households, avoiding double counting of loans in case that the latter are collateralised loans. The denominator shall consist of the value of all Asset under Management without exposures referred to in Article 7 of this Regulation resulting from both collective and individual portfolio management activities of asset managers.

Florida Annual Resale Certificate for Sales Tax

In addition to state sales and use tax and discretionary sales surtax, Florida law allows counties to impose local option transient rental taxes on rentals or leases of accommodations in hotels, motels, apartments, rooming houses, mobile home parks, RV parks, condominiums, or timeshare resorts for a term of six months or less. For a list of local option transient rental taxes, visit the Department’s Local Option Taxeswebpage. Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt. Sales tax is added to the price of taxable goods or services and collected from the purchaser at the time of sale. This report shows the number of students who took one or more Advanced Placement exams for each subject. Rebecca graduated with her Master’s in Adolescent Counseling from the Harvard Graduate School of Education. She has years of teaching and college counseling experience and is passionate about helping students achieve their goals and improve their well-being.

• Of the two cross-search services, Wikimedia Commons highlights search terms in the results list and Kringla has the best implementation, both in the results list and after opening a selected metadata record.
• The CDWA comprises a set of guidelines for best practice in cataloguing and describing works of art, architecture, other material culture, groups and collections of works, and related images.
• In the museum’s community, the standard corresponding to the Library Reference Model developed by IFLA is the ISO standard CIDOC-CRM developed by the International Council of Museums ‘s International Committee for Documentation .
• However, this situation prevents interoperability across collections and also puts unnecessary demand on the user to learn about new structures for every museum.
• Each online service was examined by one of the authors of the paper and the data observed were recorded in a spreadsheet.

Non-financial undertaking that have issued environmentally sustainable bonds or debt securities with the purpose of financing specific identified Taxonomy-aligned activities shall also disclose the CapEx KPI adjusted for the Taxonomy-aligned capital expenditure financed by such bonds or debt securities. Where the application of any calculations has changed since the previous reporting period, non-financial undertakings shall explain why those changes result in more reliable and relevant information and provide for restated comparative figures. Derivatives shall be excluded from the numerator of key performance indicators of financial undertakings. Feature 16, adding, browsing and searching end user tags, would be useful to provide end-user perspectives on topics represented by museum objects, but has not been implemented by any services. At the time of this research, the tags are not social media tags but instead represent only a ranking of the most frequently used search words from their vocabularies. DigitaltMuseum claims that it gives logged-in users an option to add tags, but no tag clouds or related functionalities could be found.

When do I complete the Subject Declaration Forms?

With regard to the computation of the GAR for investment firms’ services and activities dealing on own account, investment firms shall rely on the turnover KPI and CapEx KPI of investee undertakings for each environmental objective. Credit institutions shall disclose the GAR for the stock of loans, debt securities and equity holdings and the flow for new lending. Credit institutions shall follow the following steps to calculate the GAR for each environmental objective. The exposures to central governments, central banks and supranational issuers shall be excluded from the calculation of the numerator and denominator of key performance indicators of financial undertakings. Based on the analysis of all the features, Sörmland Museum and Kulturhotell are the search interfaces that use significantly more search features than other interfaces. On the opposite end of the spectrum lie Västernorrlands Museum, the Museum of Sketches for Public Art, Arlanda flygsamlingar , Waldemarsudde, Teleseum and the Thiel Gallery which do not support any search feature from our list. The latter may be the case in Arlanda flygsamlingar, Waldemarsudde and Teleseum where short lists of objects reflect the museums’ collections, but this is much less obvious in other museums such as the Västernorrlands Museum.

• Investments shall mean all direct and indirect investments, including investments in collective investment undertakings and participations, loans and mortgages, property, plant and equipment, as well as, where relevant, intangibles.
• CDWA is arranged in a conceptual framework that may be used for designing data models and databases, as well as for accessing information.
• It is unclear from the report to what degree user requirements were taken into account in the research from which the list was derived, but we nonetheless keep it as a key reference, as a rare example of what is recommended.
• Feature 13, advanced searching by Boolean and proximity operators, truncation, and wildcard search, is used in different ways by 15 museums in their own search tools and 6 cross-search services (i.e. 81 museums or 89%).
• The assessment of whether that requirement has been complied with shall be based on information provided by the counterparty on the project or activities to which the proceeds will be applied.

Asset managers should therefore disclose the proportion of investments they made in Taxonomy-aligned economic activities in the value of all investments managed by them resulting from both their collective and individual portfolio management activities. That proportion of Taxonomy-aligned investments should be calculated asthe proportion of Taxonomy-aligned economic activities of investee undertakings which results from their respective key performance indicators, because those key performance indicators reflect the environmental performance of investee undertakings. Faceted vocabularies are more suitable since they support high specificity and can account for the different facets that are important to humanities scholars, such as geographical, chronological and disciplinary terms (see Bates, 1996; Tibbo, 1994). Facet selection and query expansion based on such controlled vocabularies also need to be implemented effectively in search interfaces, which currently seem to be limited Are Subject To 2021 to experimental interfaces (e.g. Alani et al., 2000; Tudhope et al., 2006) rather than applied in practice across online search systems. While a general overview of functional requirements for digital museum search interfaces is lacking, in part due to differences between museum types, an example by the National Gallery of Art lists a total of 75 functional requirements , of which 31 requirements are related to search/retrieval. It is unclear from the report to what degree user requirements were taken into account in the research from which the list was derived, but we nonetheless keep it as a key reference, as a rare example of what is recommended. Other relevant functionalities include providing contextual help to users (display of a pop-up short description upon hovering over a function) as well as display of a visual timeline of artists and works of art and other world events; visualization of artists, artworks and world events on maps (GIS – geographic information systems).

The feature is used by 14 museums’ in-house search tools (the Swedish Museum of Natural History, Sörmland Museum, both Moderna Museet museums, all 7 Kulturhotell and 3 individual eMuseumPlus museums), and 6 cross-search services , a total of 75 museums (82.4%). In order to alleviate these problems, online search services should use assigned indexing, a process in which subject terms are taken from established indexing systems such as subject headings systems, thesauri and classification systems. These are designed to help the user select a more specific concept to increase precision, a broader concept or related concepts to increase recall, to help the user disambiguate between homonyms, or to discover which term is best used to name a concept. In addition, hierarchical browsing of classification schemes and other systems with hierarchical structures could help the user improve their understanding of their information requirements and to formulate their queries more accurately. Although many standards and guidelines are in place to ensure quality-controlled subject indexing, which in turn support information retrieval of relevant resources , the study shows that they are not broadly implemented, resulting in information retrieval failures for the end user. The study also demonstrates a strong need for the implementation of controlled vocabularies in these museums. We’ve continued to enrich and expand access to AP courses, which let students showcase their skills through challenging coursework.