907 research outputs found

    Comments on Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities

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    The Notice is a good first step. It creates bright-line standards that are easy to apply and that will eliminate much of the gray area regarding permissible political activity. Clearer lines will reduce the discretion on the part of the IRS. By decreasing the IRS’s discretion, the regulation will reduce the opportunity for the IRS to be used as a political tool in an Administration’s tool box. However, the Notice does not go far enough. Congress has established a regulatory regime that has as its central purpose the disclosure of any significant campaign contributions by individuals or firms. In recent years many organizations have exploited the confidentiality rules of § 501(c)(4) to evade that regime, to the detriment not only of U.S. political discourse but also the non-profit sector. The Final Rule should ensure that groups with significant partisan political activity cannot obtain exemption under § 501(c)(4), or indeed under any parallel provision of § 501. We believe, however, that groups carrying out substantial electioneering activities should generally be eligible for exemption under § 527, and that the IRS should make that clear in the Final Rule. The main consequence of any ruling denying § 501(c)(4) status based on the political activity of the organization, therefore, would simply be to require the disclosure of an organization’s donors, and to ensure that the organization’s political expenditures are disclosed contemporaneously with the election they seek to influence. Accordingly, the Final Rule should be designed in a way that channels organizations with any substantial amount of undisclosed electioneering activity into § 527. For example, we propose a strong presumption that any group with candidate-related political activity of more than 10% of its budget, or of more than an overall cap of some amount, such as $1 million, whichever is lesser, should be recognized as a § 527 political organization and not as a § 501c(4) social welfare organization. The final rule should interpret electioneering broadly to include facially non-partisan activities that can be used to partisan advantage, including candidate-related advertising that falls outside the window immediately surrounding an election. Groups that voluntarily disclose their donors could retain c(4) status. Additionally, we suggest that the IRS seriously consider developing rules to limit the use of for-profit entities to evade § 527. We urge the IRS to take a clearer stand on its enforcement plans and legally dubious Forms 990. And we argue that nothing in the Notice, or in what we additionally suggest here, would raise serious First Amendment concerns

    Motivasi Dan Karakteristik Sosial Ekonomi Rumah Tangga Penanam Pohon Penghasil Kayu Pertukangan : Kasus Tradisi Menanam Kayu Bawang (Disoxylum Molliscimum Bl) Oleh Masyarakat Kabupaten Bengkulu Utara, Bengkulu

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    Secara umum pelaksanaan Pembangunan kehutanan selama dekade terakhir didasarkan pada komoditi kayu, dan informasi yang diketahui tentang bagaimana masyarakat dapat menerima jenis-jenis tersebut untuk ditanam secara tradisional sangat sedikit. Pengetahuan tentang motivasi dan ciri-ciri rumah tangga terhadap pertumbuhan jenis tradisional tersebut penting dalam pengembangannya dan penyempurnaan dalam pelaksanaannya. Tulisan ini bertujuan untuk mengetahui hubungan motivasi dengan karakteristik rumah tangga petani kayu bawang di kabupaten Bengkulu Utara, Provinsi Bengkulu. Analisa data menggunakan metode chi-square untuk melihat hubungan antara karakteristik rumah tangga dengan tingkat motivasi penanaman pohon. Hasil analisis menunjukkan bahwa masyarakat Kabupaten Bengkulu Utara mempunyai motivasi sedang sampai tinggi untuk menanam pohon; yang didorong oleh faktor ekonomi seperti kebutuhan konsumsi dan untuk persediaan kayu untuk kebutuhan di masa mendatang, perasaan puas terhadap USAha perkayuan sekarang dan keinginan untuk mempertahankan pohon, ii) motivasi yang tinggi untuk menanam pohon berhubungan dengan ukuran luas lahan petani; petani yang mempunyai lahan yang luas akan mendukung tanaman campuran dan tingkat pendidikan yang rendah dari kepala rumah tangga petani akan mempengaruhi kekonsistenan dalam pelaksanaan kegiatan. Berdasarkan hasil penelitian ini pembelajaran antar petani perlu dipertimbangkan sebagai USAha penyuluhan dalam pengembangan tanaman kayu

    Differential Optical Absorption Spectroscopy (DOAS) Measurements of Ozone in the 280--290 nm Wavelength Region

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    The differential absorption structure of the ozone spectrum between 250 and 330 nm has been investigated in order to determine the optimal wavelength region to be utilized for active differential optical absorption spectroscopy (DOAS) measurements. Considering aspects of atmospheric attenuation and interference from other species as well as the magnitude of the differential absorption cross section, an interval around 283 nm was found to be a good candidate for this application. This result was also verified during 12 months of continuous ozone monitoring in an urban environment

    Seasonal and diurnal patterns in the dispersion of SO2 from Mt. Nyiragongo

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    Mt. Nyiragongo is an active volcano located in the Democratic Republic of Congo, close to the border of Rwanda and about 15 km north of the city of Goma (~ 1,000,000 inhabitants). Gases emitted from Nyiragongo might pose a persistent hazard to local inhabitants and the environment. While both ground- and satellite-based observations of the emissions exist, prior to this study, no detailed analysis of the dispersion of the emissions have been made. We have conducted a dispersion study, using a modelling system to determine the geographical distribution of SO2.A combination of a meteorological model (WRF), a Lagrangian particle dispersion model (FLEXPART-WRF) and flux data based on DOAS measurements from the NOVAC-network is used. Since observations can only be made during the day, we use random sampling of fluxes and ensemble modelling to estimate night-time emissions.Seasonal variations in the dispersion follows the migration of the Inter Tropical Convergence Zone. In June-August, the area with the highest surface concentrations is located to the northwest, and in December-February, to the southwest of the source. Diurnal variations in surface concentrations were determined by the development of the planetary boundary layer and the lake-/land breeze cycle around lake Kivu. Both processes contribute to low surface concentrations during the day and high concentrations during the night. However, the strong northerly trade winds in November-March weakened the lake breeze, contributing to higher daytime surface concentrations along the northern shore of Lake Kivu, including the city of Goma. For further analysis and measurements, it is important to include both seasonal and diurnal cycles in order to safely cover periods of high and potentially hazardous concentrations

    Diagnosis and management of toxicities of immune checkpoint inhibitors in hepatocellular carcinoma

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    Immune checkpoint inhibitors (ICIs) have reshaped cancer therapy. ICIs enhance T cell activation through various mechanisms and may help reverse the exhausted phenotype of tumour-infiltrating lymphocytes. However, disrupting the key role that checkpoint molecules play in immune homeostasis may result in autoimmune complications. A broad range of immune-related adverse events (irAEs) involve almost every organ but mostly affect the skin, digestive system, lung, endocrine glands, nervous system, kidney, blood cells, and musculoskeletal system. They are usually manageable but can be life-threatening. The incidence of irAEs is not very different in patients with hepatocellular carcinoma (HCC) compared to other tumour types, although there is a trend towards a higher incidence of hepatic irAEs. HCC usually develops on a background of cirrhosis with associated systemic manifestations. Extrahepatic organ dysfunction in cirrhosis may cause signs and symptoms that overlap with irAEs or increase their severity. Available guidelines for the management of irAEs have not specifically considered the assessment of toxicities in the context of patients with liver cancer and cirrhosis. This review addresses the toxicity profile of ICIs in patients with HCC, focusing on the challenges that the underlying liver disease poses to their diagnosis and management. Challenges include late recognition, inadequate work-up and delayed treatment, overdiagnosis and inappropriate interruption of ICIs, complications caused by immunosuppressive therapy, and increased cost. A specific algorithm for the management of hepatic irAEs is provided

    Continuous SO2 flux measurements for Vulcano Island, Italy

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    The La Fossa cone of Vulcano Island (Aeolian Archipelago, Italy) is a closed conduit volcano. Today, Vulcano Island is characterized by sulfataric activity, with a large fumarolic field that is mainly located in the summit area. A scanning differential optical absorption spectroscopy instrument designed by the Optical Sensing Group of Chalmers University of Technology in Göteborg, Sweden, was installed in the framework of the European project "Network for Observation of Volcanic and Atmospheric Change", in March 2008. This study presents the first dataset of SO2 plume fluxes recorded for a closed volcanic system. Between 2008 and 2010, the SO2 fluxes recorded showed average values of 12 t.d—1 during the normal sulfataric activity of Vulcano Island, with one exceptional event of strong degassing that occurred between September and December, 2009, when the SO2 emissions reached up to 100 t.d—1

    Measurement of Aromatic-hydrocarbons With the DOAS Technique

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    Long-path DOAS (differential optical absorption spectroscopy) in the ultraviolet spectral region has been shown to be applicable for low-concentration measurements of light aromatic hydrocarbons. However, because of spectral interferences among different aromatics as well as with oxygen, ozone, and sulfur dioxide, the application of the DOAS technique for this group of components is not without problems. This project includes a study of the differential absorption characteristics, between 250 and 280 nm, of twelve light aromatic hydrocarbons representing major constituents in technical solvents used in the automobile industry. Spectral overlapping between the different species, including oxygen, ozone, and sulfur dioxide, has been investigated and related to the chemical structure of the different aromatics. Interference effects in the DOAS application due to spectral overlapping have been investigated both in quantitative and in qualitative terms, with data from a field campaign at a major automobile manufacturing plant

    Multi-criteria assessment of the Representative Elementary Watershed approach on the Donga catchment (Benin) using a downward approach of model complexity

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    International audienceThis study is part of the AMMA – African Multidisciplinary Monsoon Analysis – project and aims at a better understanding and modelling of the Donga catchment (580 km2, Benin) behaviour. For this purpose, we applied the REW concept proposed by Reggiani et al. (1998, 1999), which allows the description of the main local processes at the sub-watershed scale. Such distributed hydrological models, which represent hydrological processes at various scales, should be evaluated not only on the discharge at the outlet but also on each of the represented processes and in several points of the catchment. This kind of multi-criteria evaluation is of importance in order to assess the global behaviour of the models. We applied such multi-criteria strategy to the Donga catchment (586 km2), in Benin. The work is supported by a strategy of observation, undertaken since 1998 consisting in a network of 20 rain gauges, an automatic meteorological station, 6 discharge stations and 18 wells. The first goal of this study is to assess the model ability to reproduce the discharge at the outlet, the water table dynamics in several points of the catchment and the vadose zone dynamics at the sub-catchment scale. We tested two spatial discretisations of increasing resolution. To test the internal structure of the model, we looked at its ability to represent also the discharge at intermediary stations. After adjustment of soil parameters, the model is shown to accurately represent discharge down to a drainage area of 100 km2, whereas poorer simulation is achieved on smaller catchments. We introduced the spatial variability of rainfall by distributing the daily rainfall over the REW and obtained a very low sensitivity of the model response to this variability. Our results suggest that processes in the unsaturated zone should first be improved, in order to better simulate soil water dynamics and represent perched water tables which were not included in this first modelling study
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