History The two Boards approved a "Proposed Plan to Further Simplify and Facilitate Transfer of Credit Between Institutions" at their meetings in February 1996. This plan was submitted as a preliminary report to the Joint Legislative Education Oversight Committee in March 1996. Since that time, significant steps have been taken toward implementation of the transfer plan. At their April 1996 meetings, the Boards appointed their respective sector representatives to the Transfer Advisory Committee to direct, coordinate, and monitor the implementation of the proposed transfer plan. The Transfer Advisory Committee membership is listed in Appendix D. Basic to the work of the Transfer Advisory Committee in refining transfer policies and implementing the transfer plan has been the re-engineering project accomplished by the North Carolina Community College System, especially common course names, numbers, credits, and descriptions. The Community College Combined Course Library includes approximately 3,800 semester-credit courses written for the associate degree, diploma, and certificate programs offered in the system. Colleges select courses from the Combined Course Library to design all curriculum programs. Of approximately 700 arts and sciences courses within the Combined Course Library, the faculty and administrators of the community colleges recommended approximately 170 courses as appropriate for the general education transfer core. The Transfer Advisory Committee then convened a meeting on May 28, 1996, at which six University of North Carolina faculty in each of ten general education discipline areas met with six of their professional counterparts from the community colleges. Through a very useful and collegial dialog, these committees were able to reach consensus on which community college courses in each discipline were acceptable for transfer to University of North Carolina institutions as a part of the general education core. This list of courses was distributed to all University of North Carolina and community college institutions for their review and comments. Considering the recommendations of the general education discipline committees and the comments from the campuses, the Transfer Advisory Committee established the list of courses that constitutes the general education transfer core. This general education core, if completed successfully by a community college student, is portable and transferable as a block across the community college system and to all University of North Carolina institutions. With the establishment of the general education core as a foundation, joint academic disciplinary committees were appointed to draw up guidelines for community college curricula that will prepare students for intended majors at University of North Carolina institutions. Each committee consisted of representatives from each UNC institution offering such major programs and eight to ten representatives from community colleges. The Transfer Advisory Committee distributed the pre- majors recommended by the faculty committees to all University of North Carolina and community college institutions for their review and comments. Considering the faculty committee recommendations and the campus comments, the Transfer Advisory Committee established pre-majors which have significant numbers of transfers from the community colleges to the University of North Carolina institutions. The special circumstances surrounding transfer agreements for associate in applied science programs, which are not designed for transfer, require bilateral rather than statewide articulation. Special circumstances include the different accreditation criteria for faculty in transfer and non-transfer programs, the different general education requirements for transfer and non-transfer programs, and the workforce preparedness mission of the technical/community college AAS programs. A major element in the proposed transfer plan adopted by the two boards in February 1996 is the transfer information system. Simultaneously with the work being done on the general education and professional specialization (major) components of the transfer curriculum, the joint committee on the transfer information system laid out a plan, approved by the Boards of The University of North Carolina and the North Carolina Community College System, "to provide students with accurate and understandable information regarding the transfer of credits...[and] to increase the adequacy and availability of academic counseling for students who are considering a college transfer program." In addition to the printed publications currently being distributed to students, transfer counselors, admissions directors, and others, an electronic information network provides (1) electronic access to the articulation database which will include current transfer policies, guidelines, and on-line catalogs for public post-secondary institutions; (2) computerized common application forms, which can be completed and transmitted electronically along with transcripts and other education records; and (3) an electronic mail network for transfer counselors and prospective transfer students. Access to the e-mail network is available in the transfer counselors' offices and other selected sites on campuses. The final element of the transfer information system is the Transfer Student Academic Performance Report. This report, recently refined with suggestions from community college administrators, is sent annually to each community college and to the State Board of Community Colleges. These data permit the rational analysis of transfer issues and are beneficial to students and to educational and governmental decision-makers. This performance report provides the important assessment component necessary for evaluating and improving the transfer process. Articulation between the North Carolina Community College System and The University of North Carolina is a dynamic process. To ensure the currency of the Comprehensive Articulation Agreement (CAA), occasional modifications to the CAA may be necessary. These modifications may include the addition, deletion, and revision of courses on the transfer list, development and/or revision of pre- majors, and changes in course designation (i.e. additions to UGETC list or changing a course from general education to elective). The TAC will receive requests for modification only upon the recommendation of the chief academic officer of the NCCCS or UNC. Additions, deletions, and modifications may be subject to faculty review under the direction of the TAC. Because the modification process involves faculty and administrative review, this process may require up to 12 months for final action. Courses currently included on the approved transfer course list may be considered for inclusion as a Universal General Education Transfer Component (UGETC) course through the following procedures:
1. The Chief Academic Officer (CAO) of any subscribing institution submits a written request for a change in course status to the CAO of the respective system. The request should include the rationale for the revised status.
2. The system CAO then submits the request to the Director of Transfer Articulation at UNC General Administration.
3. The Director of Transfer Articulation will send the request to the Chief Academic Officers of the universities. If all the universities approve of the addition, the recommendation will be sent to the TAC and the CAOs of the two systems.
4. If all universities do not approve the request, the Director of Transfer Articulation may assemble a discipline team comprised of university and community college faculty to see if the course can be revised in a manner that will be acceptable for inclusion in the UGETC. If so, the revised course will be sent to the university CAOs for consideration.
Rent Rolls; Operating Histories The Seller has obtained a rent roll (the “Certified Rent Roll(s)”) other than with respect to hospitality properties certified by the related Mortgagor or the related guarantor(s) as accurate and complete in all material respects as of a date within 180 days of the date of origination of the related Mortgage Loan. The Seller has obtained operating histories (the “Certified Operating Histories”) with respect to each Mortgaged Property certified by the related Mortgagor or the related guarantor(s) as accurate and complete in all material respects as of a date within 180 days of the date of origination of the related Mortgage Loan. The Certified Operating Histories collectively report on operations for a period equal to (a) at least a continuous three-year period or (b) in the event the Mortgaged Property was owned, operated or constructed by the Mortgagor or an affiliate for less than three years then for such shorter period of time, it being understood that for mortgaged properties acquired with the proceeds of a Mortgage Loan, Certified Operating Histories may not have been available.
Litigation History There shall be no consistent history of court/arbitral award decisions against the Tenderer, in the last (Specify years). All parties to the contract shall furnish the information in the appropriate form about any litigation or arbitration resulting from contracts completed or ongoing under its execution over the year’s specified. A consistent history of awards against the Tenderer or any member of a JV may result in rejection of the tender.
Account Histories The Transfer Agent may receive any fees reasonably related to the cost incurred by the Transfer Agent to prepare, at the request of a shareholder, an account history or provide other research information for any year(s) prior to the calendar year in which the request is made by the shareholder.
BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
RECOGNITION OUTCOMES The receiving institution commits to provide the sending institution and the student with a Transcript of Records within a period stipulated in the inter-institutional agreement and normally not longer than five weeks after publication/proclamation of the student’s results at the receiving institution. The Transcript of Records from the receiving institution will contain at least the minimum information requested in this Learning Agreement template. Table E (or the representation that the institution makes of it) will include all the educational components agreed in table A and, if there were changes to the study programme abroad, in table C. In addition, grade distribution information should be included in the Transcript of Records or attached to it (a web link where this information can be found is enough). The actual start and end dates of the study period will be included according to the following definitions: The start date of the study period is the first day the student has been present at the receiving institution, for example, for the first course, for a welcoming event organised by the host institution or for language and intercultural courses. The end date of the study period is the last day the student has been present at the receiving institution and not his actual date of departure. This is, for example, the end of exams period, courses or mandatory sitting period. Following the receipt of the Transcript of Records from the receiving institution, the sending institution commits to provide to the student a Transcript of Records, without further requirements from the student, and normally within five weeks. The sending institution's Transcript of Records must include at least the information listed in table F (the recognition outcomes) and attach the receiving institution's Transcript of Record. In case of mobility windows, table F may be completed as follows: Component code (if any) Title of recognised component (as indicated in the course catalogue) at the sending institution Number of ECTS credits Sending institution grade, if applicable Mobility window Total: 30 ….. Where applicable, the sending institution will translate the grades received by the student abroad, taking into account the grade distribution information from the receiving institution (see the methodology described in the ECTS Users' Guide). In addition, all the educational components will appear as well in the student's Diploma Supplement. The exact titles from the receiving institution will also be included in the Transcript of Records that is attached to the Diploma Supplement. P Additional educational components above the number of ECTS credits required in his/her curriculum are listed in the LA and if the sending institution will not recognise them as counting towards their degree, this has to be agreed by all parties concerned and annexed to the LA
Continuity of Operations Engage in any business activities substantially different than those in which Borrower is presently engaged, (2) cease operations, liquidate, merge, transfer, acquire or consolidate with any other entity, change its name, dissolve or transfer or sell Collateral out of the ordinary course of business, or (3) pay any dividends on Borrower's stock (other than dividends payable in its stock), provided, however that notwithstanding the foregoing, but only so long as no Event of Default has occurred and is continuing or would result from the payment of dividends, if Borrower is a "Subchapter S Corporation" (as defined in the Internal Revenue Code of 1986, as amended), Borrower may pay cash dividends on its stock to its shareholders from time to time in amounts necessary to enable the shareholders to pay income taxes and make estimated income tax payments to satisfy their liabilities under federal and state law which arise solely from their status as Shareholders of a Subchapter S Corporation because of their ownership of shares of Borrower's stock, or purchase or retire any of Borrower's outstanding shares or alter or amend Borrower's capital structure.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies consistently applied in the preparation of the accompanying financial statements follows: Oil and gas properties -- The Partnership utilizes the successful efforts method of accounting for its oil and gas properties and equipment. Under this method, all costs associated with productive wellx xxx nonproductive development wellx xxx capitalized while nonproductive exploration costs are expensed. Capitalized costs relating to proved properties are depleted using the unit-of-production method on a property-by-property basis based on proved oil (dominant mineral) reserves as determined by the engineering staff of Pioneer USA, the Partnership's managing general partner, and reviewed by independent petroleum consultants. The carrying amounts of properties sold or otherwise disposed of and the related allowances for depletion are eliminated from the accounts and any gain or loss is included in operations. Impairment of long-lived assets -- In accordance with Statement of Financial Accounting Standards No. 121, "Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of" ("SFAS 121"), the Partnership reviews its long-lived assets to be held and used on an individual property basis, including oil and gas properties accounted for under the successful efforts method of accounting, whenever events or circumstances indicate that the carrying value of those assets may not be recoverable. An impairment loss is indicated if the sum of the expected future cash flows is less than the carrying amount of the assets. In this circumstance, the Partnership recognizes an impairment loss for the amount by which the carrying amount of the asset exceeds the estimated fair value of the asset. Use of estimates in the preparation of financial statements -- Preparation of the accompanying financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reporting amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Net income (loss) per limited partnership interest -- The net income (loss) per limited partnership interest is calculated by using the number of outstanding limited partnership interests. Income taxes -- A Federal income tax provision has not been included in the financial statements as the income of the Partnership is included in the individual Federal income tax returns of the respective partners. 15 151 PARKXX & XARSXXX 00-A, L.P. (A DELAWARE LIMITED PARTNERSHIP) NOTES TO FINANCIAL STATEMENTS -- (CONTINUED) Statements of cash flows -- For purposes of reporting cash flows, cash includes depository accounts held by banks. General and administrative expenses -- General and administrative expenses are allocated in part to the Partnership by the managing general partner or its affiliates. Such allocated expenses are determined by the managing general partner based upon its judgement of the level of activity of the Partnership relative to the managing general partner's activities and other entities it manages. The method of allocation has been consistent over the past several years with certain modifications incorporated to reflect changes in Pioneer USA's overall business activities. Reclassifications -- Certain reclassifications may have been made to the 1997 and 1996 financial statements to conform to the 1998 financial statement presentations. Environmental -- The Partnership is subject to extensive federal, state and local environmental laws and regulations. These laws, which are constantly changing, regulate the discharge of materials into the environment and may require the Partnership to remove or mitigate the environmental effects of the disposal or release of petroleum or chemical substances at various sites. Environmental expenditures are expensed or capitalized depending on their future economic benefit. Expenditures that relate to an existing condition caused by past operations and that have no future economic benefits are expensed. Liabilities for expenditures of a noncapital nature are recorded when environmental assessment and/or remediation is probable, and the costs can be reasonably estimated. Such liabilities are generally undiscounted unless the timing of cash payments for the liability or component are fixed or reliably determinable. No such liabilities have been accrued as of December 31, 1998. Revenue recognition -- The Partnership uses the entitlements method of accounting for crude oil and natural gas revenues. Reporting comprehensive income -- Statement of Financial Accounting Standards No. 130, "Reporting Comprehensive Income" ("SFAS No. 130") establishes standards for the reporting and display of comprehensive income (loss) and its components in a full set of general purpose financial statements. Comprehensive income (loss) includes net income (loss) and other comprehensive income (loss). The Partnership has no items of other comprehensive income (loss), as defined by SFAS No. 130. Consequently, the provisions of SFAS No. 130 do not apply to the Partnership.
FALSE STATEMENTS CONCERNING HIGHWAY PROJECTS T h i s p r o v i s i o n i s applicable to all Federal-aid construction contracts and to all related subcontracts. In order to assure high quality and durable construction in conformity with approved plans and specifications and a high degree of reliability on statements and representations made by engineers, contractors, suppliers, and workers on Federal- aid highway projects, it is essential that all persons concerned with the project perform their functions as carefully, thoroughly, and honestly as possible. Willful falsification, distortion, or misrepresentation with respect to any facts related to the project is a violation of Federal law. To prevent any misunderstanding regarding the seriousness of these and similar acts, Form FHWA-1022 shall be posted on each Federal-aid highway project (23 CFR 635) in one or more places where it is readily available to all persons concerned with the project: 18 U.S.C. 1020 reads as follows: "Whoever, being an officer, agent, or employee of the United States, or of any State or Territory, or whoever, whether a person, association, firm, or corporation, knowingly makes any false statement, false representation, or false report as to the character, quality, quantity, or cost of the material used or to be used, or the quantity or quality of the work performed or to be performed, or the cost thereof in connection with the submission of plans, maps, specifications, contracts, or costs of construction on any highway or related project submitted for approval to the Secretary of Transportation; or Whoever knowingly makes any false statement, false representation, false report or false claim with respect to the character, quality, quantity, or cost of any work performed or to be performed, or materials furnished or to be furnished, in connection with the construction of any highway or related project approved by the Secretary of Transportation; or Whoever knowingly makes any false statement or false representation as to material fact in any statement, certificate, or report submitted pursuant to provisions of the Federal-aid Roads Act approved July 1, 1916, (39 Stat. 355), as amended and supplemented; Shall be fined under this title or imprisoned not more than 5 years or both."
EXTRADITION Extradition treaty, with exchange of notes. Signed at San Jose December 4, 1982; entered into force October 11, 1991. TIAS Agreement relating to investment guaranties. Signed at San Jose November 22, 1968; en- tered into force October 24, 1969. 20 UST 3001; TIAS 6776; 726 UNTS 157. Agreement regarding the consolidation and re- scheduling of certain debts owed to, guaran- teed or insured by the United States Govern- ment and its agencies, with annexes. Signed at Washington May 18, 1984; entered into force June 22, 1984. NP Agreement regarding the consolidation and re- scheduling of certain debts owed to, guaran- teed by or insured by the United States Gov- ernment and its agencies, with annexes. Signed at San Jose December 16, 1985; entered into force January 29, 1986. NP Agreement regarding the consolidation and re- scheduling of certain debts owed to, guaran- teed by or insured by the United States Gov- ernment and its agencies. Signed at San Jose February 22, 1990; entered into force April 9, 1990. NP Swap agreement among the United States Treasury and the Central Bank of Costa Rica/ Government of Costa Rica. Signed at Wash- ington and San Jose May 18, 1990; entered into force May 18, 1990. TIAS Agreement regarding the consolidation and re- scheduling or refinancing of certain debts owed to, guaranteed by, or insured by the United States Government and its agencies, with annexes. Signed at San Jose February 19, 1992; entered into force April 20, 1992. NP Agreement regarding the consolidation and re- scheduling or refinancing of certain debts owed to, guaranteed by or insured by the United States Government and its agencies, with annexes. Signed at San Jose November 22, 1993; entered into force August 10, 1994. NP Agreement relating to the construction of the inter-American highway within the borders of Costa Rica. Exchange of notes at Washington January 16, 1942; entered into force January 16, 1942. 56 Stat. 1840; EAS 293; 6 Bevans 1068; 23 UNTS 285. Amendment: January 13 and 17, 1951 (2 UST 1844; TIAS 2319; 134 UNTS 215).
