The IRS Collection Division: Contacts and Settlements

In his study -The IRS Collection Division: Contacts and Settlements - by John M. Tarras, Assistant Professor School of Hotel, Restaurant and Institutional Management, Michigan State University, Tarras initially states: “The collection division of the internal revenue service is often the point of contact for many hospitality businesses. The author describes how the division operates, what the hospitality firm can expect when contacted by it, and what types of strategies firms might find helpful when negotiating a settlement with the IRS.” The author will have you know that even though most chance meetings with the IRS Collection Division are due to unfortunate tax payment circumstances, there are actually more benign reasons for close encounters of the IRS kind. This does not mean, however, that brushes with the IRS Collection Division will end on an ever friendlier note. “…the Tax Reform Act of 1986 with its added complexity will cause some hospitality firms to inadvertently fail to make proper payments on a timely basis,” Tarras affords in illustrating a perhaps less pugnacious side of IRS relations. Should a hospitality business owner represent himself/herself before the IRS? Never, says Tarras. “Too many taxpayers ruin their chances of a fair settlement by making what to them seem innocent remarks, but ones that turn out to be far different,” warns Professor Tarras. Tarras makes the distinction between IRS the Collection Division, and IRS the Audit Division. “While the Audit Division is interested in how the tax liability arose, the Collection Division is generally only interested in collecting the liability,” he informs you. Either sounds firmly in hostile territory. They don’t bluff. Tarras does want you to know that when the IRS threatens to levy on the assets of a hospitality business, they will do so. Those assets may extend to personal and real property as well, he says. The levy action is generally the final resort in an IRS collection effort. Professor Tarras explains the lien process and the due process attached to that IRS collection tactic. “The IRS can also levy a hospitality firm owner's wages. In this case, it is important to realize that you are allowed to exempt from levy $75 per week, along with $25 per week for each of your dependents (unless your spouse works),” Professor Tarras says with the appropriate citation. What are the options available to the hospitality business owner who finds himself on the wrong side of the IRS Collection Division? Negotiate in good faith says Professor Tarras. “In many cases, a visit to the IRS office will greatly reduce the chances that a simple problem will turn into a major one,” Tarras advises. He dedicates the last pages of the discussion to negotiation strategies.

Transcriptome Analysis Reveals New Insights into the Modulation of Endometrial Stromal Cell Receptive Phenotype by Embryo-Derived Signals Interleukin-1 and Human Chorionic Gonadotropin: Possible Involvement in Early Embryo Implantation

The presence of the conceptus in uterine cavity necessitates an elaborate network of interactions between the implanting embryo and a receptive endometrial tissue. We believe that embryo-derived signals play an important role in the remodeling and the extension of endometrial receptivity period. Our previous studies provided original evidence that human Chorionic Gonadotropin (hCG) modulates and potentiates endometrial epithelial as well as stromal cell responsiveness to interleukin 1 (IL1), one of the earliest embryonic signals, which may represent a novel pathway by which the embryo favors its own implantation and growth within the maternal endometrial host. The present study was designed to gain a broader understanding of hCG impact on the modulation of endometrial cell receptivity, and in particular, cell responsiveness to IL1 and the acquisition of growth-promoting phenotype capable of receiving, sustaining, and promoting early and crucial steps of embryonic development. Our results showed significant changes in the expression of genes involved in cell proliferation, immune modulation, tissue remodeling, apoptotic and angiogenic processes. This points to a relevant impact of these embryonic signals on the receptivity of the maternal endometrium, its adaptation to the implanting embryo and the creation of an environment that is favorable for the implantation and the growth of this latter within a new and likely hostile host tissue. Interestingly our data further identified a complex interaction between IL1 and hCG, which, despite a synergistic action on several significant endometrial target genes, may encompass a tight control of endogenous IL1 and extends to other IL1 family members.

In Dreams Awake: A documentary film about artist Humberto Calzada directed and written by Anabel Leal and Reinaldo Cruz

This flyer promotes the screening of the film "In Dreams Awake", A documentary film about artist Humberto Calzada directed and written by Anabel Leal and Reinaldo Cruz. This event A panel discussion with the artist, as well as the directors and writers of the documentary will followed the film screening. This event was cosponsored by the Frost Art Museum, the Center for the Humanities in an Urban Environment, and WPBT2.

Russia's Islam: Discourse on Identity, Politics, and Security

Despite the long history of Muslims in Russia, most scholarly and political literatures on Russia’s Islam still narrowly interpret Muslim-Slavs relations in an ethnic-religious oppositional framework. In my work, I examine Russia’s discourse on Islam to argue that, in fact, the role of Islam in post-Soviet Russia is complex. Drawing from direct sources from academic, state, journalistic, and underground circles, often neglected by Western commentators, I identify ideational patterns in conceptualizations of Islam and reconstruct relational networks among authors. To explain complex intertextual relations within specific contexts, I utilize an analytically eclectic method that appropriately combines theories from different paradigms and/or disciplines. Thanks to my multi-dimensional approach, I show that, contrary to traditional views, Russia’s Muslims participate in processes of post-Soviet Russia’s identity formation. Starting from textual contents, avoiding pre-formed analytical frames, I argue that many Muslims in Russia perceive themselves as part of Russian civilization – even when they challenge the status-quo. Building on my initial findings, I state that a key element in Russia’s conceptualization of Islam is the definition, elaborated in the 1990s, of traditional Islam as part of Russian civilizational history, as opposed to extremist Islam as extraneous, hostile phenomenon. The differentiation creates an unprecedently safe, if confined, space for Islamic propositions, of which Muslims are taking advantage. Embedded in debates on Russian civilization, conceptualizations of Islam, then, influence Russia’s (geo)political self-perceptions and, consequently, its domestic and international policies. In particular, Russian so-far neglected Islamic doctrine supports views of Islamic terrorism as a political and not religious phenomenon. Hence, Russia interprets both terrorism and counterterrorism within its own historical tradition, causing its strategy to be at odds with Western views. Less apparently, these divergences affect Russian-U.S. broader relations. Finally, in revealing the civilizational value of Russia’s Islam, I expose intellectual relations among influential subjects who share the aim to devise a new civilizational model that should combine Slavic and non-Slavic, Orthodox and Islamic, Western, and Asian components. In this old Russian dilemma, the novelty is Muslims’ participation.

Can Compensation Committees Effectively Mitigate the CEO Horizon Problem? The Role of Co-opted Directors

Extant research finds inconclusive evidence about the CEO horizon problem. One possibility is that compensation committees design CEO compensation in a way that discourages retiring CEOs from opportunistic earnings management and R&D reduction. However, compensation committees dominated by co-opted directors may not be as effective as those with fewer co-opted directors in mitigating the CEO horizon problem, because directors co-opted by the CEO tend to bias their decisions in favor of the CEO. I find that compensation committees dominated by co-opted directors are associated with higher CEO compensation packages. I document R&D reduction and accruals management in firms with retiring CEOs and compensation committees dominated by co-opted directors, and find that R&D reduction and income-increasing accruals are less discouraged by compensation committees dominated by co-opted directors when deciding CEO compensation. I also examine the effect of boards of directors and compensation committee characteristics on CEO compensation and on mitigating the CEO horizon problem. I find that CEO compensation positively associates with CEO power, director independence, and the percentage of busy directors, and negatively associates with board of directors and committee size and director ownership. Moreover, I find that retiring CEOs are more likely to reduce R&D expenditures when CEOs have more power, and director tenure is longer; retiring CEOs in firms with large boards of directors and compensation committees are less likely to manage accruals.

CEO Humility: Development of an Unobtrusive Measure and Strategic Implications

Over the past 30 years, the Upper Echelons perspective of strategic management has sought to explain a given organization’s strategies and effectiveness as a reflection of the differences in personality, background, and other characteristics of the senior executives that guides each organization. An important stream of research within this field has linked a firm’s strategy to the grandiose way that executives are often thought to view themselves – namely through examining the narcissism, core self-evaluations (CSE), and hubris of Chief Executive Officers (CEOs). In this dissertation, I focus on understanding the strategic impact of CEO humility – a trait that has often been erroneously thought of to represent a poor view of oneself. Consistent with ancient writings and recent research, humility is defined herein as a multi-faceted trait that is the common core of four dimensions: self-awareness, developmental orientation/teachability, appreciation of others' strengths and contributions, and low self-focus. In the first essay, I explore the conceptual relevance and various potential implications of executive humility. Drawing on existing empirical research about the humility construct and general behavioral implications of humility, I argue that executive humility is a critical avenue toward a more rich and nuanced understanding of the delicate interplay and implications of executive self-concept. In essay two, I develop and validate an unobtrusive measure of CEO humility. Ten indicators of humility are suggested and then validated using a self-reported survey administered to a sample of 30 U.S. and Canadian CEOs. Two behaviors were found to be significantly positively related to self-reported humility: CEOs who volunteered some of their time for non-profit organizations and CEO’s who reported that part of their own firm’s success was due to the help of the board of directors. In essay three, I examine the relationship between the level of CEO humility and four firm-level outcomes. Employing a sample of 163 CEOs appointed to S&P 500 firms between 2005-2008, I show that firms led by humble CEOs (measured by the unobtrusive indicators) tend to outperform others in regards to corporate social performance, while at the same time showing that their financial performance is generally no better or worse.

Overnight Summer Music Camp and the Impact on its Youth: A Case Study

This qualitative case study explores an overnight music camp, Camp Encore Coda. The purpose is to gain an understanding of the environment, uncovering the unique ways it impacts the social and musical developments of its participating youth while contrasting it to that of the traditional classroom. Framed by the concept of multidimensional growth, data were collected using surveys, interviews, focus group, and observations. The study uncovered exorbitant levels of social and musical growth among the youth; all directly linked to isolation from technology, communal living, and musical immersion in a community of practice. There lacks a significant amount of music education research attempting to explore and provide an initial evaluation of the learning opportunities unique to overnight music camps. This is particularly significant for music educators who strive to continue the advancement of the field through positive impact on students inside and outside of the school classroom.