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Thus, companies were caught by surprise and found themselves in noncompliance because they had expected to comply under the 25% overall RPC recycling rate provision The CIWMB has reached compliance agreements with several companies in which the companies admitted noncompliance and put into place plans to come into compliance in subsequent years In April, 2001, CIWMB announced that ve companies operating under such agreements had come into compliance, so no further enforcement action would be taken against them The board has also revised its procedure for determining rates and is moving toward forecasting rates rather than documenting them after the fact There is also hope that the expanded beverage container refund system, which went into effect in January, 2000, will boost recycling rates The most recent recycling rate, for 1999, released in July 2000, showed a 179% rate for all rigid plastic containers, and a 24.



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2 + ( k + k Lk )} , (16.22)

8% rate for PET In contrast, the 1995 rates were 246% for all rigid plastic containers, and 388% for PET The law provides that PET containers, to be in compliance, must be recycled at a rate of at least 55% There have also been a series of efforts to toughen the law One of the most recent efforts, introduced in April, 2001, would require RPC manufacturers to pay a penalty if the recycling rate for the containers was under 50% So far, none of these efforts have been successful..

3. To enable a disabled account from the command line, issue the command net user username /active:yes and then press Enter.





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Law in General Most transfers of money or property that are claimed to give rise to federal tax deductions have to be substantiated that is, proved Inasmuch as the burden of proof is on the taxpayer, the law requires the collection and retention of a certain amount of evidence to sustain the deduction should the IRS elect to examine it As to charitable contributions, however, special substantiation rules apply Under these rules, donors who make a separate charitable contribution of $250 or more in a year, for which they claim a federal income tax charitable contribution deduction, must obtain written substantiation of the gift from the donee charitable organization The sanction: If the substantiation is not timely provided, the donor is not entitled to the charitable deduction that would otherwise be available.

50, 100

Sometimes, you want to know only what the unique members of a set are. For instance, you might want to know only those years in which any hiring was done. With what you know so far, you would do the following:

Frequency (MHz)

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Specifically, the federal income tax charitable deduction is not allowed for a separate contribution of $250 or more unless the donor has written substantiation from the charitable donee of the contribution in the form of a contemporaneous written acknowledgment47 Thus, donors cannot rely solely on a canceled check as substantiation for a gift of $250 or more.

h f . By definition, the estimator is a linear combination of the observations, which, in this particular case, are normally distributed. Since any linear combination of normally distributed stochastic variables is normally distributed,the estimatoris normally distributed. Since the estimator is unbiased, its expectation is equal to 8. Furthermore, its covariance matrix is equal to E [ (Aw - A Ew)(Aw - A E w ) ~ ] = A E [ ( w - E w ) ( w - E w ) ~ ] = ACAT AT This completes the proof. The best linear unbiased estimator possesses some further useful properties which are summarized by the following theorem.

Figure 15-21

(3.88)

An acknowledgment meets this requirement if it includes the following information: The amount of money and a description (but not value) of any property other than money that was contributed Whether the donee organization provided any goods or services in consideration, in whole or in part, for any money or property contributed A description and good-faith estimate of the value of any goods or services involved or, if the goods or services consist solely of intangible religious benefits, a statement to that effect48 An acknowledgment is considered to be contemporaneous if the contributor obtains the acknowledgment on or before the earlier of (1) the date on which the donor filed a tax return for the tax year in which the contribution was made or (2) the due date (including any extension or extensions) for filing the return.

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