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This summary describes a study that measured Louisiana public high schools’ promotion power, which is a school’s effect on the long-term success of its students as indicated by high school graduation, college or career readiness, college enrollment and persistence, and earnings.

This report describes project findings around six touchpoints and four implementation system inputs through which home visiting programs can engage and support families to prevent, identify, and address substance use issues.

This summary presents emerging findings from the national cross-site evaluation for the Regional Partnership Grant program. The program supports partnerships between providers of child welfare and social services to improve the well-being of children impacted by substance abuse.

Over the weekend two new HTML5 elements – summary and figcaption – were added to the draft specification. The introduction of summary and figcaption marks the acceptance that new elements are needed to act as captions or legends for the details and figure elements. The addition of the figcaption element finally begins to clear up the difficulty in marking-up figure element captions and looks to cement the place of the figure element in the HTML5 specification. The summary element does much the same for the details element but the very nature of the details element itself means that its future is not yet clear.

The figcaption element

This new element acts as the optional caption or legend for any content contained within its parent figure element.

If there is no figcaption element within a figure element then there is no caption for the rest of its content. If there is a figcaption element then it must be the first or last child of the figure element and only the first figcaption element (should there be more than one child figcaption of the parent figure element) represents a caption.

The figure element is used to mark up any self-contained content that may be referenced from the main flow of a document but could also be removed from the primary content (for example, to an appendix) without affecting its flow. This makes it suitable for various types of content ranging from graphs and data tables to photographs and code blocks.

<p><a href="#fig-ftse">Figure 1</a> shows the extent of the collapse in the markets and how recovery has been slow.</p>

<figure id="fig-ftse">
  <figcaption>Figure 1. The value of the FTSE 100 Index from 1999&ndash;2009.</figcaption>
  <img src="ftse-100-index-graph.jpg" alt="The index hit a record high at the end of 1999 and experienced two significant drops in the following last decade.">
</figure>

<p>This latest financial crisis hasn't stopped Alex from writing music and his latest track is actually worth listening to.</p>

<figure>
  <audio src="what-am-i-doing.mp3" controls></audio>
  <figcaption><cite>What am I doing?</cite> by Alex Brown</figcaption>
</figure>

The creation of the figcaption element is an important step forward for the HTML5 draft specification as it finally provides a reliable means to markup the caption for content that is best marked up as a figure. Previous attempts to use the legend element, the caption element, and the dt and dd elements had failed due to a lack of backwards compatibility when it came to styling these elements with CSS.

The summary element

This new element represents a summary, caption, or legend for any content contained within its parent details element.

The summary element must be the first child of a details element and if there is no summary element present then the user agent should provide its own. The reason for this is because the details element has a specific function – to markup additional information and allow the user to toggle the visibility of the additional information. Although it is not specified in the specification, it is expected that the summary element will act as the control that toggles the open-closed status of the contents of the parent details element.

<details>
  <summary>Technical details.</summary>
  <dl>
    <dt>Bit rate:</dt> <dd>190KB/s</dd>
    <dt>Filename:</dt> <dd>drum-and-bass-mix.mp3</dd>
    <dt>Duration:</dt> <dd>01:02:34</dd>
    <dt>File size:</dt> <dd>78.9MB</dd>
  </dl>
</details>

The introduction of the summary element seems to secure the future of the details element and the new behaviour that it affords, for now. When user agents begin to add support for the details element you won’t need JavaScript, or even CSS, to have expanding or collapsing sections in an HTML document.

The future of the details element

There will continue to be some debate over the inclusion of behaviour in an HTML specification especially given the widespread use of JavaScript to provide the expand-collapse functionality that details describes.

The details element writes some quite significant behaviour into an HTML document and I can see it being abused to provide generic expand-collapse functionality throughout a document. It is also not entirely clear what purpose the details element actually serves other than being an attempt to bypass the need for JavaScript or CSS to expand or collapse sections of a document.

There has been a general softening of the rough distinction between content, presentation, and behaviour. JavaScript libraries are being used to patch holes in browser CSS and HTML5 support, the CSS3 modules introduce plenty of behaviour that was previously only possibly with JavaScript, and the HTML5 specification is also introducing functionality and behaviour that previously required the use of JavaScript.

The future survival of the details element, and the behaviour associated with it, may well depend on browser implementations and author applications over the coming months.

Barker Library - TL725.3.M2 A37 2019

Online Resource

Complimentary: www.cch.ca/2015USBudget

On March 4, 2014, President Obama released a $3.9 trillion proposed fiscal year (FY) 2015 federal budget, with a mix of expanded child, family and education tax credits as well as some curbed tax preferences for higher income individuals and businesses. Funding for the proposed tax breaks would come from, among other proposals, taxing carried interest as ordinary income, extending payroll taxes to cover certain distributions from professional service companies, and restricting the availability of like-kind exchange treatment for real estate transactions. In conjunction with the budget, the Treasury Department also released its Green Book, providing explanations of the proposed budget.

CCH's Tax Briefing: Fiscal Year 2015 Budget Proposals provides you with a summary of the budget proposal.

Related Products

U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)

If you would like more details about this product, or would like to order a copy online, please click here.

The Morneau Shepell Summary of Pension Legislation in Canada, 7th Edition summarizes, with reference to the relevant sections of the appropriate Act and regulations, the essential provisions of pension standards legislation from all the provinces, as well as the federal PBSA. The Summary is a unique reference tool and an excellent starting point for any research, particularly for multi-jurisdictional plans, highlighting differences in pension standards legislation in force throughout Canada.

The Morneau Shepell Summary of Pension Legislation in Canada, includes over 125 multi-jurisdictional charts and over 75 pages of legislative history on pension legislation and regulation in Canada. It not only complements the Morneau Shepell Handbook, but is referenced throughout the handbook, making this an additional useful resource for readers.

Topics include: 

• Eligibility and vesting
• Contributions and funding
• Accrual during leaves and notice period
• Locking-in and portability
• Death benefits and spousal rights
• Member statements and disclosure
• Governance, investments, and regulatory filings
• Plan changes and wind-ups
• New plan designs…and more

This publication also includes over 75 pages summarizing major discussion papers on pension related topics and changes in Canadian pension standards legislation from January 1, 2000, until July 1, 2012.

__________________________________________________

 

Also available to complement the Morneau Shepell Summary of Pension Legislation in Canada, is our bestseller and new edition of the Morneau Shepell Handbook of Canadian Pension and Benefit Plans, 15th Edition.

Ranked #5 on The Globe and Mail bestseller business book list! 

Item #: 4B55
List Price: $149.00
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This is an indispensable tool for understanding the essential elements of Canadian public and private pension and benefit plans, their legal and regulatory framework, and their administrative requirements. Updated and developed by Morneau Shepell professionals, this insightful book takes you through comprehensive coverage as well as detailed explanations of retirement savings and deferred compensation arrangements; employee pensions and benefits; post-retirement options; and emerging issues.

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