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If an employee submits substantiation of all expenses for which reimbursement is requested, then the corresponding payment from the employer to the employee is not considered income to the employee Substantiation can take the following forms: A receipt that clearly indicates the amount of the expense Per diem rates that do not exceed the per diem rates listed in IRS Publication 1542, which itemizes per diems for a variety of locations throughout the country If an acceptable per diem rate is used, then travel, meals, and entertainment expense receipts for those days do not have to be submitted If an employee is traveling to or from the home office, then the IRS allows a per diem on travel days of up to three-fourths of the normal rate Meals and entertainment present a special situation from the employer s perspective Only 50 percent of these costs are allowed as tax deductions on the employer s tax return, though all of the expense claimed by employees can be reimbursed to them without it being listed as income to them Also, meal expenses incurred by the company on behalf of an employee are not wages to the

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Economic development needs to target here Web 40 Transform (read, write, execution) Global transparency Community sovereignty over channels of information Web 30 Contribute (read, write, execution) Online industry networks Online political networks Execution online Business online

which is obtained using equation (161) if the velocity update of the global best particle changes to v j (t + 1) = x j (t) + yj (t) + wv j (t) + (t)(1 2r2j (t)) (1644)

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where (t) is a scaling factor de ned in equation (1645) below Note that only the global best particle is adjusted according to equations (1643) and (1644); all other particles use the equations as given in equations (161) and (162) The term x j (t) in equation (1644) resets the global best particle s position to the position yj (t) The current search direction, wv j (t), is added to the velocity, and the term (t)(1 2r2j (t)) generates a random sample from a sample space with side lengths 2 (t) The scaling term forces the PSO to perform a random search in an area surrounding the global best position, y(t) The parameter, (t) controls the diameter of this search area, and is adapted using if #successes(t) > s 2 (t) 05 (t) if #f ailures(t) > f (1645) (t + 1) = (t) otherwise where #successes and #f ailures respectively denote the number of consecutive successes and failures A failure is de ned as f ( (t)) f ( (t + 1)); (0) = 10 was found y y empirically to provide good results [863, 868] The threshold parameters, s and f adhere to the following conditions: #successes(t + 1) #f ailures(t + 1) > > #successes(t) #f ailures(t + 1) = 0 #f ailures(t) #successes(t + 1) = 0 (1646) (1647)

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The optimal choice of values for s and f is problem-dependent Van den Bergh et al [863, 868] recommends that s = 15 and f = 5 be used for high-dimensional search

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employee if they are incurred for the employer s convenience and are provided on the employer s premises Health insurance costs, including expenses incurred for an employee s family, are not considered employee wages, but must be recorded as wages in Subchapter S corporations for those employees who own more than two percent of the business If an employee lives away from home for less than one year on company business, the living costs paid to the employee for this period are not considered taxable income However, once the duration exceeds one year, the employee is considered to have permanently moved to the new location, rendering all such subsequent payments taxable income to the employee Such fringe benefits as tickets to entertainment events, free travel, and company cars should be recorded as employee gross income The amount of incremental gross income added should be the fair market value of the fringe benefit, minus its cost to the employee, minus any deductions allowed by law

spaces The algorithm is then quicker to punish poor settings than it is to reward successful values Instead of using static s and f values, these values can be learnt dynamically For example, increase sc each time that #f ailures > f , which makes it more di cult to reach the success state if failures occur frequently Such a conservative mechanism will prevent the value of from oscillating rapidly A similar strategy can be used for s The value of determines the size of the local area around y where a better position for y is searched GCPSO uses an adaptive to nd the best size of the sampling volume, given the current state of the algorithm When the global best position is repeatedly improved for a speci c value of , the sampling volume is increased to allow step sizes in the global best position to increase On the other hand, when f consecutive failures are produced, the sampling volume is too large and is consequently reduced Stagnation is prevented by ensuring that (t) > 0 for all time steps

Social-based PSO implementations introduce a new social topology, or change the way in which personal best and neighborhood best positions are calculated

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You can actually pick any trigger. For example, you can start Flow on file creation in a SharePoint document library. We use "Manually trigger a flow" trigger here ...

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