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A QI-EIN is a special Employer Identification Number assigned by the IRS to a QI. The QI-EIN must be used on every Form W-8IMY provided by the QI to the withholding agent from which it receives payments as a QI, and must be used on Form 1042, Form 1042-S, Form 1042-T, Form 1099, Form 945, and Form 1096 filed with the IRS as a QI.
A disregarded entity is a business entity having a single owner, which can be an individual or another business entity. If the entity is disregarded for income tax purposes, its activities are treated as a sole proprietorship (if the owner is an individual), or as a branch or division of the owning entity (if the owner is a business entity). Generally, the taxpayer will inform you that he/she is a disregarded entity. As of January 1, 2009, single member LLCs that are not taxed as corporations are treated as separate from their owners for employment tax purposes.
Future increases in both climate change and urbanisation will enhance warming in cities and their surroundings (urban heat island), especially during heatwaves (high confidence). Urban and peri-urban agriculture, and more generally urban greening, can contribute to mitigation (medium confidence) as well as to adaptation (high confidence), with co-benefits for food security and reduced soil-water-air pollution. {Cross-Chapter Box 4}
Response options intended to mitigate global warming will also affect the climate locally and regionally through biophysical effects (high confidence). Expansion of forest area, for example, typically removes CO2 from the atmosphere and thus dampens global warming (biogeochemical effect, high confidence), but the biophysical effects can dampen or enhance regional warming depending on location, season and time of day. During the growing season, afforestation generally brings cooler days from increased evapotranspiration, and warmer nights (high confidence). During the dormant season, forests are warmer than any other land cover, especially in snow-covered areas where forest cover reduces albedo (high confidence). At the global level, the temperature effects of boreal afforestation/reforestation run counter to GHG effects, while in the tropics they enhance GHG effects. In addition, trees locally dampen the amplitude of heat extremes (medium confidence). {2.5.2, 2.5.4, 2.7, Cross-Chapter Box 4}
Desertification and climate change, both individually and in combination, will reduce the provision of dryland ecosystem services and lower ecosystem health, including losses in biodiversity (high confidence). Desertification and changing climate are projected to cause reductions in crop and livestock productivity (high confidence), modify the composition of plant species and reduce biological diversity across drylands (medium confidence). Rising CO2 levels will favour more rapid expansion of some invasive plant species in some regions. A reduction in the quality and quantity of resources available to herbivores can have knock-on consequences for predators, which can potentially lead to disruptive ecological cascades (limited evidence, low agreement). Projected increases in temperature and the severity of drought events across some dryland areas can increase chances of wildfire occurrence (medium confidence). {3.1.4, 3.4.1, 3.5.2, 3.7.3}
The number of people whose livelihood depends on degraded lands has been estimated to be about 1.5 billion worldwide (very low confidence). People in degraded areas who directly depend on natural resources for subsistence, food security and income, including women and youth with limited adaptation options, are especially vulnerable to land degradation and climate change (high confidence). Land degradation reduces land productivity and increases the workload of managing the land, affecting women disproportionally in some regions. Land degradation and climate change act as threat multipliers for already precarious livelihoods (very high confidence), leaving them highly sensitive to extreme climatic events, with consequences such as poverty and food insecurity (high confidence) and, in some cases, migration, conflict and loss of cultural heritage (low confidence). Changes in vegetation cover and distribution due to climate change increase the risk of land degradation in some areas (medium confidence). Climate change will have detrimental effects on livelihoods, habitats and infrastructure through increased rates of land degradation (high confidence) and from new degradation patterns (low evidence, high agreement). {4.1.6, 4.2.1, 4.7}
Reducing unsustainable use of traditional biomass reduces land degradation and emissions of CO2 while providing social and economic co-benefits (very high confidence). Traditional biomass in the form of fuelwood, charcoal and agricultural residues remains a primary source of energy for more than one-third of the global population, leading to unsustainable use of biomass resources and forest degradation and contributing around 2% of global GHG emissions (low confidence). Enhanced forest protection, improved forest and agricultural management, fuel-switching and adoption of efficient cooking and heating appliances can promote more sustainable biomass use and reduce land degradation, with co-benefits of reduced GHG emissions, improved human health, and reduced workload especially for women and youth (very high confidence). {4.1.6, 4.5.4}
Fruit and vegetable production, a key component of healthy diets, is also vulnerable to climate change (medium evidence, high agreement). Declines in yields and crop suitability are projected under higher temperatures, especially in tropical and semi-tropical regions. Heat stress reduces fruit set and speeds up development of annual vegetables, resulting in yield losses, impaired product quality, and increasing food loss and waste. Longer growing seasons enable a greater number of plantings to be cultivated and can contribute to greater annual yields. However, some fruits and vegetables need a period of cold accumulation to produce a viable harvest, and warmer winters may constitute a risk. {5.2.2}
Trade-offs can occur between using land for climate mitigation or Sustainable Development Goal (SDG) 7 (affordable clean energy) with biodiversity, food, groundwater and riverine ecosystem services (medium confidence). There is medium confidence that trade-offs currently do not figure into climate policies and decision making. Small hydro power installations (especially in clusters) can impact downstream river ecological connectivity for fish (high agreement, medium evidence). Large scale solar farms and wind turbine installations can impact endangered species and disrupt habitat connectivity (medium agreement, medium evidence). Conversion of rivers for transportation can disrupt fisheries and endangered species (through dredging and traffic) (medium agreement, low evidence). {7.5.6}
The Journal of Ambient Intelligence and Smart Environments (JAISE) serves as a forum to discuss the latest developments on Ambient Intelligence (AmI) and Smart Environments (SmE). Given the multi-disciplinary nature of the areas involved, the journal aims to promote participation from several different communities covering topics ranging from enabling technologies such as multi-modal sensing and vision processing, to algorithmic aspects in interpretive and reasoning domains, to application-oriented efforts in human-centered services, as well as contributions from the fields of robotics, networking, HCI, mobile, collaborative and pervasive computing. This diversity stems from the fact that smart environments can be defined with a variety of different characteristics based on the applications they serve, their interaction models with humans, the practical system design aspects, as well as the multi-faceted conceptual and algorithmic considerations that would enable them to operate seamlessly and unobtrusively. The Journal of Ambient Intelligence and Smart Environments will focus on both the technical and application aspects of these.The broad areas represented in the journal given the multi-disciplinary nature of the field and applications include:
The original version has a top speed of 407 km/h (253 mph).[6][7] It was named the 2000s Car of the Decade by the BBC television programme Top Gear. The standard Veyron also won Top Gear's Best Car Driven All Year award in 2005.
Several special variants have been produced. In December 2010, Bugatti began offering prospective buyers the ability to customise exterior and interior colours by using the Veyron 16.4 Configurator application on the marque's official website.[12][13] The Bugatti Veyron was discontinued in late 2014, but special edition models continued to be produced until 2015.
The transmission is a dual-clutch direct-shift computer-controlled automatic transmission having seven gear ratios, with magnesium paddles behind the steering wheel and a shift time of less than 150 milliseconds, built by Ricardo of England rather than Borg-Warner, who designed the six speed DSG used in the mainstream Volkswagen Group marques. The Veyron can be driven in either semi-automatic or fully-automatic mode. A replacement transmission for the Veyron costs just over US$120,000.[20] It also has permanent all-wheel drive using the Haldex Traction system. It uses special Michelin PAX run-flat tyres, designed specifically to accommodate the Veyron's top speed, and cost US$25,000 per set.[20] The tyres can be mounted on the wheels only in France, a service which costs US$70,000.[20] Kerb weight is 1,888 kg (4,162 lb).[21] This gives the car a power-to-weight ratio, according to Volkswagen Group's figures, of 530 PS (390 kW; 523 hp) per ton.The car's wheelbase is 2,710 mm (106.7 in). Overall length is 4,462 mm (175.7 in) which gives 1,752.6 mm (69.0 in) of overhang. The width is 1,998 mm (78.7 in) and height 1,204 mm (47.4 in). The Bugatti Veyron has a total of ten radiators:[22] 1e1e36bf2d