04652nam 2200649Ia 450 991079725670332120150611105706.01-78441-615-0(CKB)3710000000421610(EBL)2066698(SSID)ssj0001573681(PQKBManifestationID)16227533(PQKBTitleCode)TC0001573681(PQKBWorkID)14841367(PQKB)10719712(MiAaPQ)EBC2066698(Au-PeEL)EBL2066698(CaPaEBR)ebr11062230(CaONFJC)MIL819703(OCoLC)910939582(UtOrBLW)bslw09342741(EXLCZ)99371000000042161020150611d2015 uy 0engurun|||||||||txtccrSustainable urban transport[electronic resource] /edited by Maria Attard, Yoram ShiftanBingley, England :Emerald,2015.©20151 online resource (298 p.)Transport and sustainability,2044-9941 ;v. 7Includes index.1-78441-616-9 Includes bibliographical references at the end of each chapters and index.Sustainable urban transport : an introduction / Maria Attard, Yoram Shiftan -- The economic assessment of health benefits of active transport / Elisabete Arsenio, Paulo Ribeiro -- Mode decisions and context change : what about the attitudes? A conceptual framework / Annika Busch-Geertsema, Martin Lanzendorf -- The influence of parent's perceptions and residential self-selection to the children's travel modes at single parent households / Yusak O. Susilo -- Children's independent mobility in Israel : case study of the Arab population group / Wafa Elias -- The Malta bus service reform : implications for policy from a natural experiment of attitudes towards bus service quality, and modal shift / Thérèse Bajada -- Further research into using geographic principles to analyze public transportation in the USA and maximize the concept of induced transit / Richard D. Quodomine -- Understanding multimodal and intermodal mobility / Helga Jonuschat, Korinna Stephan, Marc Schelewsky -- Who would use integrated sustainable mobility services and why? / Daniel Hinkeldein ... [et al.] -- Car sharing systems as a sustainable transport policy : a case study from Lisbon, Portugal / Patrícia Baptista, Sandra Melo, Catarina Rolim -- Analysis of effects resulting from improved vehicle fuel efficiency and fuel price changes applied to the Berlin city network / Arne Höltl, Matthias Heinrichs, Cathy Macharis.The requirement for sustainable transport in urban areas has become more onerous in the past decade due to a number of negative externalities which have been increasingly associated with growing mobility and the advances made in the technology and available options for sustainable transport. However, whilst on one hand technology has supported the reduction of environmental impacts of increased (car) mobility, other policies and actions influencing behaviour have been identified as key contributors to reduce the impact of transport. While the intentions behind particular policies point towards sustainability goals, attitudes towards mode choice are proving more difficult to shift. Specific actions are driving best practice in reducing car dependence by providing alternative means of car sharing and public transport use, whilst others look at promoting non-motorized forms of transport. This publication brings together an international group of researchers and presents work from different countries dealing with issues related to transport policy, attitudes and mode choice, car sharing and alternative modes of transport, and discusses the future of non-motorized modes of transport.Transport and sustainability ;v. 7.TransportationGeneralbisacshSustainabilitybicsscTransport planning & policybicsscUrban transportationEnvironmental aspectsUrban transportation policyTransportationGeneral.Sustainability.Transport planning & policy.Urban transportationEnvironmental aspects.Urban transportation policy.388Attard Maria1578201Shiftan Yoram1578202UtOrBLWBOOK9910797256703321Sustainable urban transport3857407UNINA00480nam 2200169z- 450 9910693856303321(CKB)4970000000031339(EXLCZ)99497000000003133920240129c2001uuuu -u- -engFood assistance : performance measures for assessing three WIC servicesWashington, D.CFood AssistanceDOCUMENT9910693856303321Food assistance3424896UNINA04302nam 2200481 450 991082982620332120200120104651.01-119-51241-71-119-51240-91-119-51238-7(CKB)4340000000260708(MiAaPQ)EBC5322968(OCoLC)1028747458(CaSebORM)9781119512394(EXLCZ)99434000000026070820180406h20172017 uy 0engurcnu||||||||rdacontentrdamediardacarrierAdvanced tax strategies for LLC's and partnerships /by Larry Tunnell, Robert Ricketts1st editionDurham, North Carolina :AICPA,2017.©20171 online resource (262 pages) illustrations1-119-51239-5 Allocation of Partnership and LLC Income Under Section 704(b) -- Allocations With Respect to Contributed Property: Section 704(c)(1)(a) -- Allocation of Partnership Recourse Liabilities Under Section 752 -- Allocation of Partnership Nonrecourse Liabilities and Related Deductions Under Sections 752 and 704(b) -- Advanced Distribution Rules -- Adjustments to the Basis of Partnership or LLC Assets -- Sale of an Interest in a Partnership or LLC.What works best for clients? Learn the pros and cons of the LLC, general partnership, limited partnership, and limited liability partnership by focusing on planning and potential tax traps. This title offers a review of distinct advantages of these entities coupled with an examination of the risk members and partners face if they do not have a solid tax plan to minimize their exposure. In addition, the authors explore some of the more intricate rules and regulations of these entities so you can move your working knowledge of partnership and LLC taxation beyond the basics. This book prepares the reader to do the following: Analyze a partnership or LLC agreement to determine whether any special allocations in the agreement will be allowed under Code Section 704(b) Identify the potential economic consequences of special allocations to a partner or LLC member Identify the potential tax consequences when a partner or LLC member has a negative balance in his or her capital account Recognize the relationship between partnership and LLC allocations of profit and loss and the allocation of the risks and rewards of entity operations Distinguish between the requirements for substantiality and those for economic effect under the regulations Distinguish between "book" allocations required under Section 704(b) and "tax" allocations required under Section 704(c) Recognize the three methods described in the Section 704(c) regulations to make special allocations with respect to contributed property Determine when a non-contributing partner or LLC member will or will not be protected by required allocations under Section 704(c) Calculate the gain that can result from reallocation of liabilities when a partner joins a partnership Calculate a partner's or member's share of recourse liabilities of a partnership or LLC Distinguish between recourse and nonrecourse liabilities of a partnership or LLC Analyze the impact of a partner or LLC member's guarantee of a recourse or nonrecourse liability of the entity Recognize when to treat a liability as a recognized versus contingent liability and understand how to account for partnership or LLC contingent liabilities Calculate the basis of each property received by a partner receiving multiple properties in a liquidating vs. non-liquidating distribution from a partnership or LLC Recognize which properties will receive a step-up or step-down in basis when multiple properties are received from a partnership or LLC Allocate ...PartnershipTaxationPrivate companiesTaxationPartnershipTaxation.Private companiesTaxation.341.753Tunnell Larry1643844Ricketts RobertMiAaPQMiAaPQMiAaPQBOOK9910829826203321Advanced tax strategies for LLCs and partnerships3989339UNINA