(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
Author: Internal Revenue Service
Publisher:
Total Pages: 52
Release: 2021-03-04
Genre:
ISBN: 9781678085223

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)

Revisiting Risk-Weighted Assets

Revisiting Risk-Weighted Assets
Author: Vanessa Le Leslé
Publisher: International Monetary Fund
Total Pages: 50
Release: 2012-03-01
Genre: Business & Economics
ISBN: 1475502656

In this paper, we provide an overview of the concerns surrounding the variations in the calculation of risk-weighted assets (RWAs) across banks and jurisdictions and how this might undermine the Basel III capital adequacy framework. We discuss the key drivers behind the differences in these calculations, drawing upon a sample of systemically important banks from Europe, North America, and Asia Pacific. We then discuss a range of policy options that could be explored to fix the actual and perceived problems with RWAs, and improve the use of risk-sensitive capital ratios.

Navy Force Structure and Shipbuilding Plans

Navy Force Structure and Shipbuilding Plans
Author: Ronald O'Rourke
Publisher:
Total Pages: 145
Release: 2020-11-14
Genre:
ISBN:

Updated 12/10/2020: In December 2016, the Navy released a force-structure goal that callsfor achieving and maintaining a fleet of 355 ships of certain types and numbers. The 355-shipgoal was made U.S. policy by Section 1025 of the FY2018 National Defense AuthorizationAct (H.R. 2810/P.L. 115- 91 of December 12, 2017). The Navy and the Department of Defense(DOD) have been working since 2019 to develop a successor for the 355-ship force-level goal.The new goal is expected to introduce a new, more distributed fleet architecture featuring asmaller proportion of larger ships, a larger proportion of smaller ships, and a new third tier oflarge unmanned vehicles (UVs). On December 9, 2020, the Trump Administration released a document that can beviewed as its vision for future Navy force structure and/or a draft version of the FY202230-year Navy shipbuilding plan. The document presents a Navy force-level goal that callsfor achieving by 2045 a Navy with a more distributed fleet architecture, 382 to 446 mannedships, and 143 to 242 large UVs. The Administration that takes office on January 20, 2021,is required by law to release the FY2022 30-year Navy shipbuilding plan in connection withDOD's proposed FY2022 budget, which will be submitted to Congress in 2021. In preparingthe FY2022 30-year shipbuilding plan, the Administration that takes office on January 20,2021, may choose to adopt, revise, or set aside the document that was released on December9, 2020. The Navy states that its original FY2021 budget submission requests the procurement ofeight new ships, but this figure includes LPD-31, an LPD-17 Flight II amphibious ship thatCongress procured (i.e., authorized and appropriated procurement funding for) in FY2020.Excluding this ship, the Navy's original FY2021 budget submission requests the procurementof seven new ships rather than eight. In late November 2020, the Trump Administrationreportedly decided to request the procurement of a second Virginia-class attack submarinein FY2021. CRS as of December 10, 2020, had not received any documentation from theAdministration detailing the exact changes to the Virginia-class program funding linesthat would result from this reported change. Pending the delivery of that information fromthe administration, this CRS report continues to use the Navy's original FY2021 budgetsubmission in its tables and narrative discussions.

8th European Medical and Biological Engineering Conference

8th European Medical and Biological Engineering Conference
Author: Tomaz Jarm
Publisher: Springer Nature
Total Pages: 1198
Release: 2020-11-29
Genre: Technology & Engineering
ISBN: 3030646106

This book aims at informing on new trends, challenges and solutions, in the multidisciplinary field of biomedical engineering. It covers traditional biomedical engineering topics, as well as innovative applications such as artificial intelligence in health care, tissue engineering , neurotechnology and wearable devices. Further topics include mobile health and electroporation-based technologies, as well as new treatments in medicine. Gathering the proceedings of the 8th European Medical and Biological Engineering Conference (EMBEC 2020), held on November 29 - December 3, 2020, in Portorož, Slovenia, this book bridges fundamental and clinically-oriented research, emphasizing the role of education, translational research and commercialization of new ideas in biomedical engineering. It aims at inspiring and fostering communication and collaboration between engineers, physicists, biologists, physicians and other professionals dealing with cutting-edge themes in and advanced technologies serving the broad field of biomedical engineering.

Travel Industry Economics

Travel Industry Economics
Author: Harold L. Vogel
Publisher: Springer Nature
Total Pages: 415
Release: 2021
Genre: Business enterprises
ISBN: 3030633519

"In this book Harold L. Vogel comprehensively and holistically examines the business economics and investment aspects of major components of the travel industry, including airlines, hotels, casinos, amusement and theme parks, cruise lines, and tourism. The book is designed as an economics-grounded text that uniquely integrates reviews of each sector's history with economics, accounting, and financial aspects and analysis. As such, it provides a concise, up-to-date reference guide for financial analysts, economists, industry executives, legislators and regulators, advertisers, and journalists interested in the economics, financing, and marketing of travel and tourism-related goods and services. The fourth edition of this well-established text updates, refreshes, and significantly broadens the coverage of tourism economics. It includes new sections on travel law and applications of big data and artificial intelligence technologies as well as additional material on demographic spending patterns, the online travel agency business, the pandemic's effects and affects on industry finances, expanded coverage of the cruise line industry, and information on the damage to tourist destinations caused by excessive pollution and traffic."--