932 resultados para The IRS Collection Division: Contacts and Settlements


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Seven basic elements differentiate British from American trial procedures: confining attorneys to their tables; dealing with objections outside the presence of the jury; resolving disagreements between attorneys prior to objections being made; presenting the defense opening statement at the close of the prosecution case; the judge directly questions witnesses and has a wider latitude in controlling the evidence; and the judge gives a summation of all the evidence presented to the jury (Fulero & Turner, 1997). The present experiment examined the influence of these different courtroom procedures, judges' non-verbal behavior, and evidence strength on juror decision-making. Using models of persuasion to understand how the varying elements may effect juror decision-making, it was predicted that trials following American courtroom procedures would be more distracting for jurors and as such, they would be more likely to rely on the peripheral cue of the judge's expectations for trial outcome as expressed in his nonverbal behavior. In trials following British procedures jurors should be less distracted and better able to scrutinize the strength of the evidence that in turn should minimize the influence of the judge's nonverbal behavior. Two hundred forty-five participants viewed a mock civil trial in which courtroom procedure, judge's nonverbal behavior, and evidence strength were varied. Analyses suggest that courtroom procedure and evidence strength influenced the direction of participants' verdicts, but that judge's nonverbal behavior did not have a direct impact on verdict preference. Judge's nonverbal behavior appeared to influence other measures related to verdict. Participants were more confident in their verdicts when they agreed with judge's nonverbal behavior and when they viewed British courtroom procedures. Participants were more likely to return estimates of the defendant's liability that reflected judge's nonverbal behavior and a congruency with evidence strength. Participants also recalled more facts in the British conditions than in the American conditions. These findings are interpreted as indicating the importance of the impact of trial procedures and of nonverbal influence. ^

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The purpose of this study was to evaluate the impact of the ropes course on the self-esteem of undergraduate and graduate students. The ropes course provides challenging experiential activities that facilitate personal confidence and group teamwork. The study relates to adult education, experiential education, and program evaluation within the context of hospitality and tourism management education. Quantitative data were based on the assessment of self-esteem through the completion of the Coopersmith Self-Esteem Inventory (SEI-C) modified for this study. Qualitative data were based on assessment of participants' reflective papers stating their perceptions of the ropes course. ^ The study compared a treatment group (31 undergraduate and 25 graduate students) which participated in the ropes course, and a control group (31 undergraduate and 25 graduate students) which did not participate. Both groups completed the pre- and post-treatment SEI-C at the same time intervals. The quantitative data were analyzed using a two-way repeated-measures analysis of variance (ANOVA). The qualitative data, comprised of reflective papers voluntarily written by 44 (79%) of the treatment group, were coded using four major themes reflecting the students' perceptions about the ropes course. ^ Scores on the pretest and posttest of the SEI-C were not significantly different for the two groups. The qualitative data showed a favorable impact of the ropes course. The discrepancy in the outcomes based on these two measures suggests that the SEI-C self-report paper-and-pencil instrument may not be sufficiently refined to evaluate the complex issue of self-esteem. The SEI-C, if used, should be supplemented by other evaluation measures, since the two measures may be evaluating different components of self-esteem. They may be also differentially affected by bias in scoring, or by statistical characteristics of reliability and validity. ^

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In an attempt to improve students' functional understanding of plagiarism a variety of approaches were tried within the context of a more comprehensive information literacy program. Sessions were taught as a one hour "module" inside a required communications skills class at a small private university. Approaches taken included control sessions (a straightforward PowerPoint presentation of the material), direct instruction sessions (featuring mostly direct lecture but with some seatwork as well), and student-centered sessions (utilizing role playing and group exercises). Students were taught basic content and definitions regarding plagiarism, what circumstances or instances constitute plagiarism, where to go for help in avoiding plagiarism, and what constitutes appropriate paraphrasing and citation. Pre-test and post-test scores determined students' functional understanding primarily by their ability to recognize properly and improperly paraphrased text, content understanding by their combined total score on a multiple choice quiz, and their attitude and conceptual understanding by their ability to recognize circumstances which would constitute plagiarism. While students improved across all methods the study was unable to identify one that performed significantly better than the others. The results supported the need for more education with regard to plagiarism and suggested a need for perhaps more time on task and/or a mixed approach towards conveying the content.

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A pre-test, post-test, quasi-experimental design was used to examine the effects of student-centered and traditional models of reading instruction on outcomes of literal comprehension and critical thinking skills. The sample for this study consisted of 101 adult students enrolled in a high-level developmental reading course at a large, urban community college in the Southeastern United States. The experimental group consisted of 48 students, and the control group consisted of 53 students. Students in the experimental group were limited in the time spent reading a course text of basic skills, with instructors using supplemental materials such as poems, news articles, and novels. Discussions, the reading-writing connection, and student choice in material selection were also part of the student-centered curriculum. Students in the control group relied heavily on a course text and vocabulary text for reading material, with great focus placed on basic skills. Activities consisted primarily of multiple-choice questioning and quizzes. The instrument used to collect pre-test data was Descriptive Tests of Language Skills in Reading Comprehension; post-test data were taken from the Florida College Basic Skills Exit Test. A MANCOVA was used as the statistical method to determine if either model of instruction led to significantly higher gains in literal comprehension skills or critical thinking skills. A paired samples t-test was also used to compare pre-test and post-test means. The results of the MANCOVA indicated no significant difference between instructional models on scores of literal comprehension and critical thinking. Neither was there any significant difference in scores between subgroups of age (under 25 and 25 and older) and language background (native English speaker and second-language learner). The results of the t-test indicated, however, that students taught under both instructional models made significant gains in on both literal comprehension and critical thinking skills from pre-test to post-test.

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Recent studies found that organizations have been investing significant capital in developing teams and employees in geographic areas where labor and resources are considerably cheaper. Furthermore, organizations are moving core operational activities such as research and development and back-office processes to globally distributed teams. ^ However, several factors that are inherent to these virtual teams can have a negative impact on employee perceptions and engagement; specifically, the physical and temporal differences between employees and their supervisors, the lack of meaningful social interaction intrinsic to working relationships, and cultural biases that can be fostered when close, daily interactions is not there to help bridge the dissimilarity. ^ When strategies are not in place to mitigate these deficiencies, it can cause virtual employees to disengage emotionally and intellectually from the organization, or lead them to feel justified in working against the best interest of the company. ^ Past research indicates that although deviant behavior in the workplace is not new, transgressions committed by employees have been increasing significantly every year. Beyond the focus of why employees are motivated to act against the organization, to what extent do the recent changes to the organization’s structure influence this type of behavior through their actions at the macro (organizational) and micro level (leadership). ^ In addition, there is a related phenomenon that has aided the transformation of the workplace—namely, the ubiquity of technology. In the context of workplace deviance, established research has documented an increasing trend of employees utilizing company technology as a medium and amplifier when harming the organization. It is important to understand whether technology has facilitated or hindered workplace deviance by virtue of the technology itself (as a means), and as part of the new employee roles created by the evolving technology (i.e., virtual employees). Therefore, it is important to identify how individual attitudes and behaviors can be affected by an employee’s degree of virtuality. ^ This study will add to the understanding of how social interaction and physical proximity, leadership and other perception factors contribute to the changes organizations are experiencing as their structure evolves and adapts to compete in the new global environment. ^

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The purpose of the study was to determine the degree of relationships among GRE scores, undergraduate GPA (UGPA), and success in graduate school, as measured by first year graduate GPA (FGPA), cumulative graduate GPA, and degree attainment status. A second aim of the study was to determine whether the relationships between the composite predictor (GRE scores and UGPA) and the three success measures differed by race/ethnicity and sex. A total of 7,367 graduate student records (masters, 5,990; doctoral: 1,377) from 2000 to 2010 were used to evaluate the relationships among GRE scores, UGPA and the three success measures. Pearson's correlation, multiple linear and logistic regression, and hierarchical multiple linear and logistic regression analyses were performed to answer the research questions. The results of the correlational analyses differed by degree level. For master's students, the ETS proposed prediction that GRE scores are valid predictors of first year graduate GPA was supported by the findings from the present study; however, for doctoral students, the proposed prediction was only partially supported. Regression and correlational analyses indicated that UGPA was the variable that consistently predicted all three success measures for both degree levels. The hierarchical multiple linear and logistic regression analyses indicated that at master's degree level, White students with higher GRE Quantitative Reasoning Test scores were more likely to attain a degree than Asian Americans, while International students with higher UGPA were more likely to attain a degree than White students. The relationships between the three predictors and the three success measures were not significantly different between men and women for either degree level. Findings have implications both for practice and research. They will provide graduate school administrators with institution-specific validity data for UGPA and the GRE scores, which can be referenced in making admission decisions, while they will provide empirical and professionally defensible evidence to support the current practice of using UGPA and GRE scores for admission considerations. In addition, new evidence relating to differential predictions will be useful as a resource reference for future GRE validation researchers.

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In recent years, corporate reputation has gained the attention of many scholars in the strategic management and related fields. There is a general consensus that higher corporate reputation is positively related to firm success or performance. However, the link is not always straightforward; as a result, it calls for researchers to dedicate their efforts to investigate the causes and effects of firm reputation and how it is related to performance. In this doctoral dissertation, innovation is suggested as a mediating variable in this relationship. Innovation is a critical factor for firm success and survival. Highly reputed firms are in a more advantageous position to attract critical resources for innovation such as human and financial capital. These firms face constant pressure from external stakeholders, e.g. the general public, or customers, to achieve and remain at high levels of innovativeness. As a result, firms are in constant search, internally or externally, for new technologies expanding their knowledge base. Consequently, these firms engage in firms acquisitions. In the dissertation, the author assesses the effects of domestic versus international acquisitions as well as related versus unrelated acquisitions on the level of innovativeness and performance. Building upon an established measure of firm-level degree of internationalization (DOI), the dissertation proposes a more detailed and enhanced measure for the firm's DOI. It is modeled as an interaction effect between corporate reputation and resources for innovation. More specifically, firms with higher levels of internationalization will have access to resources for innovation, i.e. human and financial capital, at a global scale. Additionally, the distance between firms and higher education institutions, i.e. universities, is considered as another interaction effect for the human capital attraction. The dissertation is built on two theoretical frameworks, the resource-based view of the firm and institutional theory. It studies 211 U.S. firms using a longitudinal panel data structure from 2006 to 2012. It utilizes a linear dynamic panel data estimation methodology for its hypotheses analyses. Results confirm the hypotheses proposed in the study.

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This dissertation utilized electrospray ion mobility mass spectrometry (ESI-IMS-MS) to develop methods necessary for the separation of chiral compounds of forensic interest. The compounds separated included ephedrines and pseudoephedrines, that occur as impurities in confiscated amphetamine type substances (ATS) in an effort to determine the origin of these substances. The ESI-IMS-MS technique proved to be faster and more cost effective than traditional chromatographic methods currently used to conduct chiral separations such as gas and liquid chromatography. Both mass spectrometric and computational analysis revealed the separation mechanism of these chiral interactions allowing for further development to separate other chiral compounds by IMS. Successful separation of chiral compounds was achieved utilizing a variety of modifiers injected into the IMS drift tube. It was found that the modifiers themselves did not need to be chiral in nature and that achiral modifiers were sufficient in performing the required separations. The ESI-IMS-MS technique was also used to detect thermally labile compounds which are commonly found in explosive substances. The methods developed provided mass spectrometric identification of the type of ionic species being detected from explosive analytes as well as the appropriate solvent that enhances detection of these analytes in either the negative or positive ion mode. An application of the developed technique was applied to the analysis of a variety of low explosive smokeless powder samples. It was found that the developed ESI-IMS-MS technique not only detected the components of the smokeless powders, but also provided data that allowed the classification of the analyzed smokeless powders by manufacturer or make. ^

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It has long been known that vocabulary is essential in the development of reading. Because vocabulary leading to increased comprehension is important, it necessary to determine strategies for ensuring that the best methods of teaching vocabulary are used to help students make gains in vocabulary leading to reading comprehension. According to the National Reading Panel, multiple strategies that involve active engagement on the part of the student are more effective than the use of just one strategy. The purpose of this study was to determine if students' use of visualization, student-generated pictures of onset-and-rime-patterned vocabulary, and story read-alouds with discussion, would enable diverse first-grade students to increase their vocabulary and comprehension. In addition, this study examined the effect of the multimodal framework of strategies on English learners (ELs). This quasi-experimental study (N=69) was conducted in four first-grade classrooms in a low socio-economic school. Two treatment classes used a multimodal framework of strategies to learn weekly vocabulary words and comprehension. Two comparison classrooms used the traditional method of teaching weekly vocabulary and comprehension. Data sources included Florida Assessments for Instruction in Reading (FAIR), comprehension and vocabulary scores, and weekly MacMillan/McGraw Hill Treasures basal comprehension questions and onset-and-rime vocabulary questions. This research determined that the treatment had an effect in adjusted FAIR comprehension means by group, with the treatment group (adj M = 5.14) significantly higher than the comparison group ( adj M = -8.26) on post scores. However, the treatment means did not increase from pre to post, but the comparison means significantly decreased from pre to post as the materials became more challenging. For the FAIR vocabulary, there was a significant difference by group with the comparison adjusted post mean higher than the treatment's, although both groups significantly increased from pre to post. However, the FAIR vocabulary posttest was not part of the Treasures vocabulary, which was taught using the multimodal framework of strategies. The Treasures vocabulary scores were not significantly different by group on the assessment across the weeks, although the treatment means were higher than those of the comparison group. Continued research is needed in the area of vocabulary and comprehension instructional methods in order to determine strategies to increase diverse, urban students' performance.

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The goal of this project was to develop a rapid separation and detection method for analyzing organic compounds in smokeless powders and then test its applicability on gunshot residue (GSR) samples. In this project, a total of 20 common smokeless powder additives and their decomposition products were separated by ultra performance liquid chromatography (UPLC) and confirmed by tandem mass spectrometry (MS/MS) using multiple reaction monitoring mode (MRM). Some of the targeted compounds included diphenylamines, centralites, nitrotoluenes, nitroglycerin, and various phthalates. The compounds were ionized in the MS source using simultaneous positive and negative electrospray ionization (ESI) with negative atmospheric pressure chemical ionization (APCI) in order to detect all compounds in a single analysis. The developed UPLC/MS/MS method was applied to commercially available smokeless powders and gunshot residue samples recovered from the hands of shooters, spent cartridges, and smokeless powder retrieved from unfired cartridges. Distinct compositions were identified for smokeless powders from different manufacturers and from separate manufacturing lots. The procedure also produced specific chemical profiles when tested on gunshot residues from different manufacturers. Overall, this thesis represents the development of a rapid and reproducible procedure capable of simultaneously detecting the widest possible range of components present in organic gunshot residue.^

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What constitutes effective corporate governance? Which director characteristics render boards effective at positively influencing firm-level performance outcomes? This dissertation examines these questions by taking a multilevel, multidisciplinary approach to corporate governance. I explore the individual-, team-, and firm- level factors that enable directors to serve effectively as strategic resources during international expansion. I argue that directors' international experience improves their ability to serve as effective strategic consultants and resource providers to firms during the complex internationalization process. However, unlike prior research, which tends to assume that directors with the potential to provide important resources uniformly do so, I acknowledge contextual factors (i.e. board cohesiveness, strategic relevance of directors' experience) that affect their propensity to actually influence outcomes. I explore these issues in three essays: one review essay and two empirical essays.^ In the first empirical essay, I integrate resource dependence theory with insights from social-psychological research to explore the influence of board capital on firms' cross-border M&A performance. Using a sample of cross-border M&As completed by S&P 500 firms from 2004-2009, I find evidence that directors' depth of international experience is associated with superior pre-deal outcomes. This suggests that boards' deep, market-specific knowledge is valuable during the target selection phase. I further find that directors' breadth of international experience is associated with superior post-deal performance, suggesting that these directors' global mindset helps firms in the post-M&A integration phase. I also find that these relationships are positively moderated by board cohesiveness, measured by boards' internal social ties.^ In the second empirical essay, I explore the boundary conditions of international board capital by examining how the characteristics of firms' internationalization strategy moderate the relationship between board capital and firm performance. Using a panel of 377 S&P 500 firms observed from 2004-2011, I find that boards' depth of international experience and social capital are more important during early stages of internationalization, when firms tend to lack market knowledge and legitimacy in the host markets. On the other hand, I find that breadth of international experience has a stronger relationship with performance when firms' have higher scope of internationalization, when information-processing demands are higher.^

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New Acquisition: The Metropolitan Collection, May 4 - June 6, 1990, Curated by Dahlia Morgan, Director, Regina C. Bailey, Coordinator of University Collections

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Exclusionary school discipline results in students being removed from classrooms as a consequence of their disruptive behavior and may lead to subsequent suspension and/or expulsion. Literature documents that nondominant students, particularly Black males, are disproportionately impacted by exclusionary discipline, to the point that researchers from a variety of critical perspectives consider exclusionary school discipline an oppressive educational practice and condition. Little or no research examines specific teacher-student social interactions within classrooms that influence teachers’ decisions to use or not use exclusionary discipline. Therefore, this study set forth the central research question: In relation to classroom interactions in alternative education settings, what accounts for teachers’ use or non-use of exclusionary discipline with students? A critical social practice theory of learning served as the framework for exploring this question, and a critical microethnographic methodology informed the data collection and analysis. Criterion sampling was used to select four classrooms in the same alternative education school with two teachers who frequently and two who rarely used exclusionary discipline. Nine stages of data collection and reconstructive data analysis were conducted. Data collection involved video recorded classroom observations, digitally recorded interviews of teachers and students discussing selected video segments, and individual teacher interviews. Reconstructive data analysis procedures involved hermeneutic inferencing of possible underlying meanings, critical discourse analysis, interactive power analysis and role analysis, thematic analysis of the interactions in each classroom, and a final comparative analysis of the four classrooms. Four predominant themes of social interaction (resistance, conformism, accommodation, and negotiation) emerged with terminology adapted from Giroux’s (2001) theory of resistance in education and Third Space theory (Gutiérrez, 2008). Four types of power (normative, coercive, interactively established contracts, and charm), based on Carspecken’s (1996) typology, were found in the interactions between teacher and students in varying degrees for different purposes. This research contributes to the knowledge base on teacher-student classroom interactions, specifically in relation to exclusionary discipline. Understanding how the themes and varying power relations influence their decisions and actions may enable teachers to reduce use of exclusionary discipline and remain focused on positive teacher-student academic interactions.

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This research uses scanning electron microscopy-energy dispersive X-ray spectrometry (SEM-EDX) and inductively coupled plasma-mass spectrometry (ICP-MS) on cross-sections of iron artifacts sectioned from along shafts to determine the elemental constituents of a collection of Inuit and European artifacts from along the coast of Labrador. Hand-wrought iron nails from early historic period (16th – 18th centuries CE) Inuit sites in Labrador were originally manufactured by and acquired from early whalers and fishers of various European nationalities. The purpose of this research was to assess if the elements in different samples are sufficiently homogeneous to be viable for a provenience analysis to discern which Inuit nails were originally derived from which European groups; the Basque, English or French. The consistent relationships between the geochemical signatures of iron nails found in Inuit sites and historic nails derived from specific European groups could provide insights into the prevalence, activity and the nature of indigenous interactions of different European nationalities in the region over time. The results show that the methods applied to evaluate the geochemistry of the nails was not sufficient to detect meaningful patterns because the nails did not demonstrate the necessary degree of chemical uniformity among different samples in the same artifacts.

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I thank SERC for a CASE studentship (to RG. Giles) with the former Fisons Pharmaceuticals division (with Dr. S. C. Eyley) and Dr. B. R. Buckley, of this department, for provided helpful comments on an earlier version of the manuscript.