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.

The Nevada Gaming Debt Collection Experience

In the discussion - The Nevada Gaming Debt Collection Experience - by Larry D. Strate, Assistant Professor, College of Business and Economics at the University of Nevada, Las Vegas, Assistant Professor Strate initially outlines the article by saying: “Even though Nevada has had over a century of legalized gaming experience, the evolution of gaming debt collection has been a recent phenomenon. The author traces that history and discusses implications of the current law.” The discussion opens with a comparison between the gaming industries of New Jersey/Atlantic City, and Las Vegas, Nevada. This contrast serves to point out the disparities in debt handling between the two. “There are major differences in the development of legalized gaming for both Nevada and Atlantic City. Nevada has had over a century of legalized gambling; Atlantic City, New Jersey, has completed a decade of its operation,” Strate informs you. “Nevada's gaming industry has been its primary economic base for many years; Atlantic City's entry into gaming served as a possible solution to a social problem. Nevada's processes of legalized gaming, credit play, and the collection of gaming debts were developed over a period of 125 years; Atlantic City's new industry began with gaming, gaming credit, and gaming debt collection simultaneously in 1976 [via the New Jersey Casino Control Act] .” The irony here is that Atlantic City, being the younger venue, had or has a better system for handling debt collection than do the historic and traditional Las Vegas properties. Many of these properties were duplicated in New Jersey, so the dichotomy existed whereby New Jersey casinos could recoup debt while their Nevada counterparts could not. “It would seem logical that a "territory" which permitted gambling in the early 1800’s would have allowed the Nevada industry to collect its debts as any other legal enterprise. But it did not,” Strate says. Of course, this situation could not be allowed to continue and Strate outlines the evolution. New Jersey tactfully benefitted from Nevada’s experience. “The fundamental change in gaming debt collection came through the legislature as the judicial decisions had declared gaming debts uncollectable by either a patron or a casino,” Strate informs you. “Nevada enacted its gaming debt collection act in 1983, six years after New Jersey,” Strate points out. One of the most noteworthy paragraphs in the entire article is this: “The fundamental change in 1983, and probably the most significant change in the history of gaming in Nevada since the enactment of the Open Gaming Law of 1931, was to allow non-restricted gaming licensees* to recover gaming debts evidenced by a credit instrument. The new law incorporated previously litigated terms with a new one, credit instrument.” The term is legally definable and gives Nevada courts an avenue of due process.

Development of a surface-enhanced raman spectroscopy method for the detection of benzodiazepines in urine

Benzodiazepines are among the most prescribed compounds for anti-anxiety and are present in many toxicological screens. These drugs are also prominent in the commission of drug facilitated sexual assaults due their effects on the central nervous system. Due to their potency, a low dose of these compounds is often administered to victims; therefore, the target detection limit for these compounds in biological samples is 10 ng/mL. Currently these compounds are predominantly analyzed using immunoassay techniques; however more specific screening methods are needed. ^ The goal of this dissertation was to develop a rapid, specific screening technique for benzodiazepines in urine samples utilizing surface-enhanced Raman spectroscopy (SERS), which has previously been shown be capable of to detect trace quantities of pharmaceutical compounds in aqueous solutions. Surface enhanced Raman spectroscopy has the advantage of overcoming the low sensitivity and fluorescence effects seen with conventional Raman spectroscopy. The spectra are obtained by applying an analyte onto a SERS-active metal substrate such as colloidal metal particles. SERS signals can be further increased with the addition of aggregate solutions. These agents cause the nanoparticles to amass and form hot-spots which increase the signal intensity. ^ In this work, the colloidal particles are spherical gold nanoparticles in aqueous solution with an average size of approximately 30 nm. The optimum aggregating agent for the detection of benzodiazepines was determined to be 16.7 mM MgCl2, providing the highest signal intensities at the lowest drug concentrations with limits of detection between 0.5 and 127 ng/mL. A supported liquid extraction technique was utilized as a rapid clean extraction for benzodiazepines from urine at a pH of 5.0, allowing for clean extraction with limits of detection between 6 and 640 ng/mL. It was shown that at this pH other drugs that are prevalent in urine samples can be removed providing the selective detection of the benzodiazepine of interest. ^ This technique has been shown to provide rapid (less than twenty minutes), sensitive, and specific detection of benzodiazepines at low concentrations in urine. It provides the forensic community with a sensitive and specific screening technique for the detection of benzodiazepines in drug facilitated assault cases.^

L'évaluation des allégations d’agression sexuelle chez les enfants

Rapport de stage présenté à la Faculté des sciences de criminologie en vue de l'obtention du grade de Maître ès sciences (M.Sc.) en sciences en criminologie option cheminement avec stage en intervention

Landscape and planning: strengthening discussions in the decision-making process

Since the emergence of the European Landscape Convention (ELC) in 2000, the important link between landscape and planning has greatly intensified. Now, more than ever, the fundamental role of the planning system in delivering the ELC’s requirements is recognised. This has been further substantiated within Ireland’s recently published National Landscape Strategy. However it has continually been suggested that decision-making processes need to adapt better to the holistic, valueladen and multidimensional approaches underpinning the ELC. In light of these milestones for the preservation, management and planning of landscape, this research sets out to establish synergies and disparities in the existing relationship between landscape and planning. It investigates detailed evidence of the presence and manifestations of landscape in key processes of day-to-day planning practice in Ireland, from individual planning appeals and ‘special’ cases, to the major strategic instruments that inform the making of landscape policies within development plans. This is set within wider theoretical and policy contexts where the compatibility of landscape and planning is subjected to critical scrutiny and then explored through these practical case studies. Driving this research is the intention to make a case for the planning domain to be an ideal ‘home’ for landscape – in all its deep, multidimensional meaning – and for enhancing landscape arguments and objectives in the face of conflict, competing values and power-plays in the real world. Emerging out of this research is a set of recommendations for how, at a national level, new approaches for decision making for and about landscape can be more effective and meaningful.

L’évaluation des allégations d’agression sexuelle chez les enfants

Rapport de stage présenté à la Faculté des sciences de criminologie en vue de l'obtention du grade de Maître ès sciences (M.Sc.) en sciences en criminologie option cheminement avec stage en intervention

Development of a Surface-Enhanced Raman Spectroscopy Method for the Detection of Benzodiazepines in Urine

Benzodiazepines are among the most prescribed compounds for anti-anxiety and are present in many toxicological screens. These drugs are also prominent in the commission of drug facilitated sexual assaults due their effects on the central nervous system. Due to their potency, a low dose of these compounds is often administered to victims; therefore, the target detection limit for these compounds in biological samples is 10 ng/mL. Currently these compounds are predominantly analyzed using immunoassay techniques; however more specific screening methods are needed. The goal of this dissertation was to develop a rapid, specific screening technique for benzodiazepines in urine samples utilizing surface-enhanced Raman spectroscopy (SERS), which has previously been shown be capable of to detect trace quantities of pharmaceutical compounds in aqueous solutions. Surface enhanced Raman spectroscopy has the advantage of overcoming the low sensitivity and fluorescence effects seen with conventional Raman spectroscopy. The spectra are obtained by applying an analyte onto a SERS-active metal substrate such as colloidal metal particles. SERS signals can be further increased with the addition of aggregate solutions. These agents cause the nanoparticles to amass and form hot-spots which increase the signal intensity. In this work, the colloidal particles are spherical gold nanoparticles in aqueous solution with an average size of approximately 30 nm. The optimum aggregating agent for the detection of benzodiazepines was determined to be 16.7 mM MgCl2, providing the highest signal intensities at the lowest drug concentrations with limits of detection between 0.5 and 127 ng/mL. A supported liquid extraction technique was utilized as a rapid clean extraction for benzodiazepines from urine at a pH of 5.0, allowing for clean extraction with limits of detection between 6 and 640 ng/mL. It was shown that at this pH other drugs that are prevalent in urine samples can be removed providing the selective detection of the benzodiazepine of interest. This technique has been shown to provide rapid (less than twenty minutes), sensitive, and specific detection of benzodiazepines at low concentrations in urine. It provides the forensic community with a sensitive and specific screening technique for the detection of benzodiazepines in drug facilitated assault cases.

A proposal for a corresponsible intervention on sexual harassment at work

Sexual harassment at work is a form of gender violence barely made visible but still present in labor organizations, where it keeps generating high levels of suffering, discrimination and inequality mainly affecting women. To address it properly it is necessary an organizational change towards equity arising from the knowledge of the subjective meanings that stakeholders (staff, union representatives, employers, public administration, etc.) attribute to that reality. In this article we present the main findings of a qualitative study on the social perception of sexual harassment. The work highlights the existence of many strategies aimed at legitimize and minimize the relevance of the problem, blaming the victim, justifying the lack of support from the environment and / or the involvement of the organization in the solutions. Among the conclusions we underline the need for new models of business management involving all stakeholders in the prevention and control of the in a responsible way.

Providing a Positive Learning Experience for International Students Studying at a UK University: a Literature Review

Much of the current literature relating to international students at university level tends to highlight their experiences from a deficit perspective and in some cases even problematises the experience for the student and university. Other studies tend to focus on recruitment and motivation rather than the lived experiences of the student, thereby providing little assistance to guide the student, academic and host university in their preparation for, and working with, the international student. International students choose to study in the United Kingdom for a variety of positive reasons. However, these factors have the potential to become stressors as the student makes the transition to studying in a foreign country. Rather than viewing these stressors from a negative perspective, this literature review identifies how, with planning, support and understanding, universities can provide and develop a positive experience for all concerned.

Earliness penalties on a single machine subject to precedence constraints: SLK due date assignment

Abstract not available

Exploring Forensic Nursing Ethics and Practice: Roles, Loyalties and Photodocumentation Practices

Thesis (Ph.D.)--University of Washington, 2016-08

Towards participatory political theology: democratic consolidation in Southeastern Europe and the role of Eastern Christianity in the process

This thesis defends the position that the Eastern Orthodoxy has the potential to develop, on the basis of its core concepts and doctrines, a new political theology that is participatory, personalist and universalist. This participatory political theology, as I name it, endorses modern democracy and the values of civic engagement. It enhances the process of democracy-building and consolidation in the SEE countries through cultivating the ethos of participation and concern with the common good among and the recognition of the dignity and freedom of the person. This political-theological model is developed while analyzing critically the traditional models of church-state relations (the symphonia model corresponding to the medieval empire and the Christian nation model corresponding to the nation-state) as being instrumentalized to serve the political goals of non-democratic regimes. The participatory political-theological model is seen as corresponding to the conditions of the constitutional democratic state. The research is justified by the fact the Eastern Orthodoxy has been a dominant religiouscultural force in the European South East for centuries, thus playing a significant role in the process of creation of the medieval and modern statehood of the SEE countries. The analysis employs comparative constitutional perspectives on democratic transition and consolidation in the SEE region with the theoretical approaches of political theology and Eastern Orthodox theology. The conceptual basis for the political-theological synthesis is found in the concept and doctrines of the Eastern Orthodoxy (theosis and synergy, ecclesia and Eucharist, conciliarity and catholicity, economy and eschatology) which emphasize the participatory, personalist and communal dimensions of the Orthodox faith and practice. The paradigms of revealing the political-theological potential of these concepts are the Eucharistic ecclesiology and the concept of divine-human communion as defining the body of Orthodox theology. The thesis argues that with its ethos of openness and engagement the participatory political theology presupposes political systems that are democratic, inclusive, and participatory, respecting the rights and the dignity of the person. The political theology developed here calls for a transformation and change of democratic systems towards better realization of their personalist and participatory commitments. In the context of the SEE countries the participatory political theology addresses the challenges posed by alternative authoritarian political theologies practiced in neighboring regions.

Knowing What to Do: School Focus, Teacher Morale, and Teacher Turnover

This study explored how schools’ focus – the collective perception among teachers of clarity and consistency regarding school goals, expectations, and priorities – related to schoolwide morale and school turnover rates. I examined the hypothesis that focus attenuates the deleterious effects of student misconduct on teacher morale and the contributory role of student misconduct leading to teacher turnover. In addition, I examined climate strength regarding perceptions school focus as an indicator of focus itself, as well a potential moderating effect of climate strength on the magnitude of school focus-school morale and school focus-turnover relationships. Data from a national sample of middle and high schools (N schools = 348, N teachers = 11,376) were analyzed using school-level multiple regression models. Schools with higher focus had significantly higher morale, independent of related perceptions of administrative leadership. No significant relationship was found between school focus and school turnover rates. The hypothesized moderating effect of focus on student misconduct and morale was not supported, though there was a significant indication that focus attenuated the positive relationship between student misconduct and turnover. Climate strength of school focus ratings significantly correlated with focus scores, but did not moderate relationships between focus and predicted outcomes. Findings suggest that school-level focus does represent a characteristic of schools that has a meaningful positive relationship with teacher morale but do not necessarily clarify how that relationship manifests in schools or if that relationship presents an avenue for intervention.

La aplicación del principio interés superior del niño, niña y adolescente” en los procesos disciplinarios administrativos del ministerio de educación

La monografía titulada “La Aplicación del principio Interés Superior del Niño, Niña y Adolescente” en los procesos disciplinarios administrativos del Ministerio de Educación; analiza el cumplimiento del mismo principio, en relación a la aplicación de acciones educativas disciplinarias en los procesos instaurados en contra de los estudiantes, dependiendo de la gravedad de la falta cometida. Posteriormente se analiza la legislación ecuatoriana en cuanto a la clasificación de las faltas, la sustanciación y resolución del proceso, a través de la Ley Orgánica de Educación Intercultural, con su Reglamento General, y el Acuerdo Ministerial 434, cuerpos normativos que velan por el respeto y garantía de los principios y derechos constitucionales de este grupo de atención prioritaria. Serealiza un análisis jurídico de aspectos relacionados al ámbito disciplinario entre la normativa colombiana del departamento de Caqueta, con respecto de la Ley Orgánica de Educación Intercultural y su Reglamento General. También se consideran los procesos disciplinariosinstaurados en contra de los estudiantes del Colegio Nacional Juan Pio Montufar de la ciudad de Quito,desde el Auto Inicial hasta la emisión de la Resolución;fiscalizando que en cada una de sus etapas se respete el principio del Interés Superior de los niños, niñas y adolescentes, yel derecho al Debido Proceso.

O Abuso Sexual de Crianças e a Criança no Papel de Testemunha

O presente estudo pretende explorar a perceção dos profissionais de saúde mental acerca do crime de abuso sexual de crianças e as competências da criança no papel de testemunha, centrando-se para tal, na identificação das crenças e mitos existentes entre os participantes, no âmbito dessa problemática. Esta investigação pretende assim alargar o conhecimento relativamente a esta temática, enfatizando o facto de que qualquer profissional pode ratificar mitos de abuso sexual e que isso pode interferir nas suas atitudes perante a atribuição de credibilidade à criança. Os dados foram obtidos através da técnica da entrevista, como recurso a uma entrevista semi-estruturada e um questionário sócio-demográfico. Foram analisadas 11 entrevistas de uma amostra constituída por 9 psicólogos, 1 psiquiatria e 1 pedopsiquiatria, sendo 8 participantes dos sexo feminino e 3 do sexo masculino. Da análise realizada observou-se que os participantes detêm crenças adequadas quanto à situação abusiva; aos motivos para a criança não revelar a situação abusiva ou revelar apenas tardiamente; e quais os fatores que estão implicados/ afetam as competências da criança, enquanto testemunha credível. Por sua vez, os mitos observados surgiram relativamente ao agressor, acreditando que os abusadores apresentam caraterísticas distintas das outras pessoas e/ou doença mental e que abusam de crianças e/ou adolescentes motivados por um gosto padrão; relativamente às vítimas, acreditando que os rapazes adolescentes podem defender-se do abuso e que os adolescentes são abusados por terem caraterísticas semelhantes aos adultos; e sobre as caraterísticas do testemunho realizado pela criança, acreditando que as crianças não mentem sobre situações de abuso sexual e que não podem recordar/reportar de forma fidedigna eventos que aconteceram há muito tempo.