Fringe Benefit Calculation Worksheet

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  fringe benefit calculation worksheet: (Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021) Internal Revenue Service, 2021-03-04 Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
  fringe benefit calculation worksheet: Pricing and Cost Accounting Darrell J. Oyer CPA, 2011-04-01 The essential reference to help federal contractors negotiate and maintain profitable contracts—Now in its third edition! This is the essential reference to help federal contractors negotiate and maintain profitable contracts—and remain in compliance throughout the life of the contract. Government contracting rules and regulations have changed significantly over the past six years. This new third edition addresses these changes and more: New thresholds for certification of cost and pricing data Revisions in cost accounting standards Implementation of commercial time-and-material and labor-hour contracts New, stringent ethics requirements Impact of stimulus funding Revised cost principles, including excessive pass-through costs, post-retirement benefits, and travel costs Redirected audit initiatives based on the GAO review of DCAA Plus…changed requirements for bidding…pricing…cost accounting…subcontracting…contract modification…all the information you need to be in compliance with the new rules. No other single book provides as much up-to-date federal procurement cost and pricing information in such a concise - yet comprehensive - format.
  fringe benefit calculation worksheet: Cost-Based Pricing Darrell J. Oyer, Darrell J. Oyer CPA, 2012-10 This master reference is essential if you contract with the government! Correctly pricing your goods or services—and making certain that those prices are in compliance with myriad federal rules and regulations—is essential to doing business with the government…and ensuring your commercial success. Cost-Based Pricing: A Guide for Government Contractors shows you how to appropriately estimate and price for government contracts and defend those estimates in a government contracting and subcontracting environment. This practical book includes coverage of all government pricing rules and regulations as well as pertinent aspects of related laws, such as the Truth in Negotiations Act. The book walks you through every step of the estimating process. From figuring direct labor costs to intra-company transfers to contract modifications, the coverage is extensive yet accessible for even those new to the process. Using Cost-Based Pricing, you will be able to: • Develop more realistic estimates • Enhance your support of those estimates in negotiations • Avoid violations of the Truth in Negotiations Act • Increase your chances of securing a fair and reasonable price Cost-Based Pricing: A Guide for Government Contractors can make the difference between your success—and profitability—and failure in the federal government arena.
  fringe benefit calculation worksheet: Public Assistance , 1999
  fringe benefit calculation worksheet: Fringe Benefits Roger Thompson, Andrew Dickeson, 2013-07-01 Fringe benefit tax (FBT) is arguably one of the most controversial and costly taxes for any New Zealand business to administer. The fourth edition of this practical book uses worked examples, case studies and checklists to illustrate the meaning of the law and the context in which FBT might arise, and will be invaluable for employers, business owners, shareholder–employees, payroll managers, financial controllers, accountants and legal professionals alike.
  fringe benefit calculation worksheet: Streetsmart Financial Basics for Nonprofit Managers Thomas A. McLaughlin, 2002-10-15 Essential, accessible guidelines for interpreting and using financial information A wonderful resource for nonprofit managers and board members alike. It hits the mark by simplifying accounting concepts and providing practical advice that can help nonprofits achieve a higher degree of accountability. -Paula Van Ness, President and CEO, Make-A-Wish Foundation of America After thirty-three years of managing in the nonprofit sector, I find I could have used the information in Streetsmart when I first began my career. The book is a must-read for anyone interested in the effective management of nonprofit organizations. -George W. Kessinger, President and CEO, Goodwill Industries International, Inc. The first edition of McLaughlin's book was a masterpiece-clearly written, concise, and insightful. These traits also characterize the Second Edition. This is an excellent text for students and also a reference that every nonprofit professional should have on their bookshelf. -Norman A. Dolch, PhD, Director of the Nonprofit Programs and Professor of Sociology Louisiana State University in Shreveport Tom McLaughlin contributes a valuable tool to those working for the betterment of society in the nonprofit fields: an important, highly readable, intelligent review of those issues which determine success and failure. All too often, well-meaning nonprofit managers find their organizations in constant crisis due to their mission-focus and mission-drive to the detriment of sound financial management. Streetsmart Financial Basics is a fast way of balancing management skills short of returning for an MBA. -Jeffrey R. Solomon, PhD, President, The Andrea and Charles Bronfman Philanthropies The Second Edition of this popular resource explains in plain English how to read, interpret, and implement financial data from bookkeepers and accountants to make management decisions that ensure an organization's long-term financial viability. Organized into four distinct parts-Analysis, Accounting, Operations, and Control-this book offers a host of hands-on resources for managers, including: * A CD-ROM containing spreadsheet templates for financial reports, word-processing checklists, sample documents, and real-world examples of management in action * Dozens of easy-to-read charts, tables, checklists, and instructive sidebars * Inserted text boxes highlighting supplemental information * Special comments in the narrative linking the material to personal financial management matters
  fringe benefit calculation worksheet: Taxpayer Information Publications , 2004
  fringe benefit calculation worksheet: Tax Withholding and Estimated Tax , 1993
  fringe benefit calculation worksheet: Review of the General Accounting Office Report on FEMA's Activities After the Terrorist Attacks on September 11, 2001 United States. Congress. Senate. Committee on Environment and Public Works. Subcommittee on Clean Air, Climate Change, and Nuclear Safety, 2005
  fringe benefit calculation worksheet: User and Non-user Benefit Analysis for Highways , 2010-01-01 This document updates and expands the American Association of State Highway and Transportation Officials (AASHTO) User Benefit Analysis for Highways, also known as the Red Book. This AASHTO publication helps state and local transportation planning authorities evaluate the economic benefits of highway improvements. This update incorporates improvements in user-benefit calculation methods and, for the first time, provides guidance for evaluating important non-user impacts of highways. Previous editions of the Red Book provided guidance regarding user benefit measurement only. This update provides a framework for project evaluations that accurately account for both user and non-user benefits. The manual and accompanying CD-ROM provide a valuable resource for people who analyze the benefits and costs of highway projects.
  fringe benefit calculation worksheet: Public Assistance Program Applicant Handbook , 2011
  fringe benefit calculation worksheet: Handy Reference Guide to the Fair Labor Standards Act (Federal Wage-hour Law) ... United States. Wage and Hour and Public Contracts Divisions, 1963
  fringe benefit calculation worksheet: Employer's Supplemental Tax Guide (supplement to Circular E, Employer's Tax Guide, Publication 15). United States. Internal Revenue Service, 1998
  fringe benefit calculation worksheet: Mastering Tax, BAS and Payroll Bhupendra Sethia, 2017-07-12 Mastering Tax, BAS & Payroll is the all-new reincarnation of what was formerly Vinton's Office Tax Procedures. This new text has been extensively updated to align it with the current units of the relevant qualifications. The new author, Bhupendra Sethia, is supported by three contributing authors, Paul Panebianco (Chisholm TAFE, VIC), Upasana Mahajan (Glenvale Education, VIC), and Susan Loane (formerly Open Colleges, NSW). The result is an entirely revised and up-to-date textbook that will fully support students undertaking Certificate IV in Bookkeeping and Certificate IV in Accounting. The text has been technically reviewed to ensure its currency, accuracy and adherence to the FNS Training Package.
  fringe benefit calculation worksheet: Living Wages Around the World Richard Anker, Martha Anker, 2017-01-27 This manual describes a new methodology to measure a decent but basic standard of living in different countries and how much workers need to earn to afford this, making it possible for researchers to estimate comparable living wages around the world and determine gaps between living wages and prevailing wages, even in countries with limited secondary data.
  fringe benefit calculation worksheet: Report , 1988
  fringe benefit calculation worksheet: Guide for All-Hazard Emergency Operations Planning Kay C. Goss, 1998-05 Meant to aid State & local emergency managers in their efforts to develop & maintain a viable all-hazard emergency operations plan. This guide clarifies the preparedness, response, & short-term recovery planning elements that warrant inclusion in emergency operations plans. It offers the best judgment & recommendations on how to deal with the entire planning process -- from forming a planning team to writing the plan. Specific topics of discussion include: preliminary considerations, the planning process, emergency operations plan format, basic plan content, functional annex content, hazard-unique planning, & linking Federal & State operations.
  fringe benefit calculation worksheet: Federal acquisition regulation supplement (NASA/FAR supplement). United States. National Aeronautics and Space Administration, 1984
  fringe benefit calculation worksheet: Budget Tools Greg G. Chen, Lynne A. Weikart, Daniel W. Williams, 2014-11-04 The thoroughly updated and expanded Second Edition of Greg G. Chen, Lynne A. Weikart, and Daniel W. Williams’ Budget Tools: Financial Methods in the Public Sector brings together scores of exercises that will take students through the process of public budgeting, from organizing data through analysis and presentation. This thoroughly revised text has been restructured – it now has 30 compact modules to focus on individual skills and enhance flexibility, and is reorganized to cover more straightforward skills early in the book and more complex tools later on. Using budgets from all levels of government as well as from nonprofit organizations, the authors give students the opportunity to work with real budgeting data to cover a range of topics and skills.Budget Tools provides instruction in the techniques and implementation of budgeting skills at a granular level to support a wide range of approaches to teaching the subject.
  fringe benefit calculation worksheet: Tax benefits for education ,
  fringe benefit calculation worksheet: A Selection of ... Internal Revenue Service Tax Information Publications , 2004
  fringe benefit calculation worksheet: Public Assistance Grant Program Michigan. Emergency Management Division, 2000
  fringe benefit calculation worksheet: Self-employment Tax , 1988
  fringe benefit calculation worksheet: U.S. Tax Guide for Aliens , 1998
  fringe benefit calculation worksheet: Individual retirement arrangements (IRAs) United States. Internal Revenue Service, 1990
  fringe benefit calculation worksheet: Cost Analysis and Rate Setting Manual for Animal Resource Facilities National Institutes of Health (U.S.). Division of Research Resources, 1974
  fringe benefit calculation worksheet: Reference Manual on Scientific Evidence , 1994
  fringe benefit calculation worksheet: Nonprofit Law & Finance Essentials e-book set Bruce R. Hopkins, Thomas A. McLaughlin, Laurence Scot, 2012-07-23 The ultimate insider guide to managing your nonprofit effectively and protecting its mission—all in one affordable collection This e-book bundle demystifies nonprofit laws and financial responsibilities, providing you with the expert advice to financially manage your nonprofit effectively and understand its complex legal issues. Written by renowned nonprofit leaders Bruce Hopkins, Thomas McLaughlin, and Laurence Scot, the Nonprofit Law and Finance Essentials e-book collection equips you to meet and manage your nonprofit's legal and financial obligations with step-by-step guidance, practical tools, and concrete strategies. Fundraising Law Made Easy/Bruce R. Hopkins—features the ins and outs of fundraising law from nonprofit law authority Bruce Hopkins Streetsmart Financial Basics for Nonprofit Managers, Third Edition/Thomas A. McLaughlin—presents plain-English direction for reading, interpreting, and implementing financial data The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting/Laurence Scot—offers a wealth of solid information for understanding nonprofit financial transactions, financial statements, and internal and external reports Learn how constitutional law, governance, and IRS audit practices pertain to charitable fundraising. Make management decisions that ensure your organization's long-term financial viability. Navigate unique nonprofit accounting rules. It's all at your fingertips with Wiley's Nonprofit Law & Finance Essentials e-book set, equipping you with the tools to manage money and mission.
  fringe benefit calculation worksheet: Estimating Incremental Costs of Bus Route Service Changes Harry S. Cohen, 1988
  fringe benefit calculation worksheet: Alaska Native Claims Settlement Act Amendments of 1987 United States, 1988
  fringe benefit calculation worksheet: Hazard Mitigation Grant Program Desk Reference (FEMA 345) Federal Emergency Management Agency, 2013-02-01 FEMA's Hazard Mitigation Grant Program is a powerful resource in the combined effort by Federal, State, and local government, as well as private industry and homeowners, to end the cycle of repetitive disaster damage. The Robert T. Stafford Disaster Relief and Emergency Assistance Act was passed on November 23, 1988, amending Public Law 93-288, the Disaster Relief Act of 1974. The Stafford Act included Section 404, which established the Hazard Mitigation Grant Program. In 1993, the Hazard Mitigation and Relocation Act amended Section 404 to increase the amount of HMGP funds available and the cost-share to 75 percent Federal. This amendment also encouraged the use of property acquisition and other non-structural flood mitigation measures. In an effort to streamline HMGP delivery, FEMA encourages States to develop their mitigation programs before disaster strikes. States are adopting a more active HMGP management role. Increased capabilities may include: Conducting comprehensive all-hazard mitigation planning prior to disaster events; Providing applicants technical assistance on sound mitigation techniques and hazard mitigation policy and procedures; Coordinating mitigation programs through interagency teams or councils. Conducting benefit-cost analyses; and Preparing National Environmental Policy Act reviews for FEMA approval. States that integrate the HMGP with their frequently updated State Administrative and Hazard Mitigation Plans will create cohesive and effective approaches to loss reduction. This type of coordinated approach minimizes the distinction between “predisaster” and “post-disaster” time periods, and instead produces an ongoing mitigation effort. Hazard mitigation is any sustained action taken to reduce or eliminate long-term risk to people and property from natural hazards and their effects. A key purpose of the HMGP is to ensure that the opportunity to take critical mitigation measures to protect life and property from future disasters is not lost during the recovery and reconstruction process following a disaster. Program grant funds available under Section 404 of the Stafford Act provide States with the incentive and capability to implement mitigation measures that previously may have been infeasible. The purpose of this Desk Reference is to: Provide comprehensive information about FEMA's Hazard Mitigation Grant Program (HMGP); Increase awareness of the HMGP as an integral part of statewide hazard mitigation efforts; and Encourage deeper commitments and increased responsibilities on the part of all States and communities to reduce damage and losses from natural disasters. This Desk Reference is organized to simplify program information and assist the reader with practical guidance for successful participation in the program. Lists of program-related acronyms and definitions are included, along with appendices that amplify selected aspects of the HMGP. This Desk Reference is organized into 14 sections, each of which presents a major HMGP subject area. In each section, information is presented on the right side of the page. In several sections, job aids containing supplemental material are provided. The job aids for each section can be found at the end of the section. At the front of each section, there is a detailed table of contents to help you locate specific information.
  fringe benefit calculation worksheet: Public Assistance Program and Policy Guide Fema, 2019-05-06 April 2018 Full COLOR 8 1/2 by 11 inches The Public Assistance Program and Policy Guide provides an overview of the Presidential declaration process, the purpose of the Public Assistance (PA) Program, and the authoritiesauthorizing the assistance that the Federal Emergency Management Agency provides under the PA Program. It provides PA policy language to guide eligibility determinations. Overarching eligibility requirements are presented first and are not reiterated for each topic. It provides a synopsis of the PA Program implementation process beginning with pre-declaration activities and continuing through closeout of the PA Program award. When a State, Territorial, or Indian Tribal Government determines that an incident may exceed State, Territorial, Indian Tribal, and local government capabilities to respond, it requests a joint Preliminary Damage Assessment (PDA) with the Federal Emergency Management Agency (FEMA). Federal, State, Territorial, Indian Tribal, local government, and certain private nonprofit (PNP) organization officials work together to estimate and document the impact and magnitude of the incident. Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com Buy the paperback from Amazon and get Kindle eBook FREE using MATCHBOOK. go to https: //usgovpub.com to learn how
  fringe benefit calculation worksheet: Reduction-in-force, Retirement, and Fringe Benefit Legislation United States. Congress. House. Committee on Post Office and Civil Service. Subcommittee on Retirement, Insurance, and Health Benefits, 1972
  fringe benefit calculation worksheet: Cost Analysis and Rate Setting Manual for Animal Research Facilities , 2000
  fringe benefit calculation worksheet: Understanding SSI (Supplemental Security Income) , 1998-03 This publication informs advocates & others in interested agencies & organizations about supplemental security income (SSI) eligibility requirements & processes. It will assist you in helping people apply for, establish eligibility for, & continue to receive SSI benefits for as long as they remain eligible. This publication can also be used as a training manual & as a reference tool. Discusses those who are blind or disabled, living arrangements, overpayments, the appeals process, application process, eligibility requirements, SSI resources, documents you will need when you apply, work incentives, & much more.
  fringe benefit calculation worksheet: ARL/RLG Interlibrary Loan Cost Study Marilyn M. Roche, Association of Research Libraries, Research Libraries Group, 1993
  fringe benefit calculation worksheet: Occupational Wage Survey United States. Bureau of Labor Statistics, 1965
  fringe benefit calculation worksheet: Tennessee Parenting Plans and Child Support Worksheets Miles Mason, 2014-05-23 Tennessee Parenting Plans and Child Support Worksheets:Building a Constructive Future for Your Family Featuring actual examples of parenting plans and child support worksheets from real cases.Attorney Miles Mason has written a book that's a must-read for Tennessee parents contemplating or in the middle of divorce. It features actual examples of Parenting Plans and Child Support Worksheets from real cases. The author explains not only Tennessee's Parenting Plan Law but also shows how it's applied to situations divorcing parents will face, including: What to tell the kids, Coparenting dos and don'ts, Age-appropriate plans for infants, children, and teens, Handling holiday visitation and long-distance parenting, Calculating parenting days, Tennessee's relocation law, Modifying parenting plans Attorney Mason also offers an overview and details about Tennessee's child support laws, including the documents needed to calculate day-to-day child support, and he'll explain how to craft long-range plans for college tuition.Divorce can be traumatic and upsetting for parents and especially their children, but Miles Mason offers parents the tools and knowledge he's gained as a divorce attorney over many years.This book will answer many parents' questions but will also prompt them to ask many questions-the many what ifs they'll need answers to as they craft a future for their postdivorce families.
  fringe benefit calculation worksheet: Federal-state Reference Guide United States. Internal Revenue Service, 2002
  fringe benefit calculation worksheet: Introduction to Prescribed Fire in Southern Ecosystems Thomas A. Waldrop, Scott L. Goodrick, 2018-03-29 Prescribed burning is an important tool throughout Southern forests, grasslands, and croplands. The need to control fire became evident to allow forests to regenerate. This manual is intended to help resource managers to plan and execute prescribed burns in Southern forests and grasslands. A new appreciation and interest has developed in recent years for using prescribed fire in grasslands, especially hardwood forests, and on steep mountain slopes. Proper planning and execution of prescribed fires are necessary to reduce detrimental effects, such as the impacts on air and downstream water quality. Check out these related products: Trees at Work: Economic Accounting for Forest Ecosystem Services in the U.S. South can be found here: https://bookstore.gpo.gov/products/trees-work-economic-accounting-forest-ecosystem-services-us-south Soil Survey Manual 2017 is available here: https://bookstore.gpo.gov/products/soil-survey-manual-march-2017 Quantifying the Role of the National Forest System Lands in Providing Surface Drinking Water Supply for the Southern United States is available here: https://bookstore.gpo.gov/products/quantifying-role-national-forest-system-lands-providing-surface-drinking-water-supply Fire Management Today print subscription is available here: https://bookstore.gpo.gov/products/fire-management-today Wildland Fire in Ecosystems: Fire and Nonnative Invasive Plants can be found here: https://bookstore.gpo.gov/products/wildland-fire-ecosystems-fire-and-nonnative-invasive-plants
What is the fringe in the context of search algorithms?
Jul 6, 2019 · In English, the fringe is (also) defined as the outer, marginal, or extreme part of an area, group, or sphere of activity. In the context of AI search algorithms, the state (or search) …

A* and uniform-cost search are apparently incomplete
Nov 24, 2019 · You forgot to calculate and take into account the costs of the actual paths. You forgot to accumulate the cost of the edges for going forward and backward multiple times!

Why do we use a last-in-first-out queue in depth-first search?
Jun 2, 2020 · We use the LIFO queue, i.e. stack, for implementation of the depth-first search algorithm because depth-first search always expands the deepest node in the current frontier …

What are the differences between A* and greedy best-first search?
Aug 30, 2019 · However, A* needs to keep all nodes in memory while searching, not just the ones in the fringe, because A*, essentially, performs an "exhaustive search" (which is "informed", in …

comparison - When should I use Genetic Algorithms as opposed …
Oct 14, 2021 · The paper Comparison between genetic algorithms and particle swarm optimization (1998, by Eberhart and Shi) does not really answer the question of when to use …

Why is A* optimal if the heuristic function is admissible?
Apr 13, 2018 · The tree search does not remember which states it has already visited, only the "fringe" of states it hasn't visited yet. A graph search is a general search strategy for searching …

What is the space complexity of breadth-first search?
Nov 9, 2020 · Stack Exchange Network. Stack Exchange network consists of 183 Q&A communities including Stack Overflow, the largest, most trusted online community for …

machine learning - What is a fully convolution network? - Artificial ...
Jun 12, 2020 · Fully convolution networks. A fully convolution network (FCN) is a neural network that only performs convolution (and subsampling or upsampling) operations.

norvig russell - What does the statement with the max do in the ...
Mar 20, 2020 · By taking the max, the code ensures that states that are restored maintain at least the cost of the previously best unexpanded state. (If the g+h cost is larger, then we know the …

philosophy - Can the first emergence of consciousness in …
There is no scientific consensus on what consciousness is. Therefore any device designed to "be conscious" is necessarily going to be built on the premise of unsupported, maybe fringe, …

What is the fringe in the context of search algorithms?
Jul 6, 2019 · In English, the fringe is (also) defined as the outer, marginal, or extreme part of an area, group, or sphere of activity. In the context of AI search algorithms, the state (or search) …

A* and uniform-cost search are apparently incomplete
Nov 24, 2019 · You forgot to calculate and take into account the costs of the actual paths. You forgot to accumulate the cost of the edges for going forward and backward multiple times!

Why do we use a last-in-first-out queue in depth-first search?
Jun 2, 2020 · We use the LIFO queue, i.e. stack, for implementation of the depth-first search algorithm because depth-first search always expands the deepest node in the current frontier …

What are the differences between A* and greedy best-first search?
Aug 30, 2019 · However, A* needs to keep all nodes in memory while searching, not just the ones in the fringe, because A*, essentially, performs an "exhaustive search" (which is "informed", in …

comparison - When should I use Genetic Algorithms as opposed …
Oct 14, 2021 · The paper Comparison between genetic algorithms and particle swarm optimization (1998, by Eberhart and Shi) does not really answer the question of when to use …

Why is A* optimal if the heuristic function is admissible?
Apr 13, 2018 · The tree search does not remember which states it has already visited, only the "fringe" of states it hasn't visited yet. A graph search is a general search strategy for searching …

What is the space complexity of breadth-first search?
Nov 9, 2020 · Stack Exchange Network. Stack Exchange network consists of 183 Q&A communities including Stack Overflow, the largest, most trusted online community for …

machine learning - What is a fully convolution network? - Artificial ...
Jun 12, 2020 · Fully convolution networks. A fully convolution network (FCN) is a neural network that only performs convolution (and subsampling or upsampling) operations.

norvig russell - What does the statement with the max do in the ...
Mar 20, 2020 · By taking the max, the code ensures that states that are restored maintain at least the cost of the previously best unexpanded state. (If the g+h cost is larger, then we know the …

philosophy - Can the first emergence of consciousness in …
There is no scientific consensus on what consciousness is. Therefore any device designed to "be conscious" is necessarily going to be built on the premise of unsupported, maybe fringe, …