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.

Depressive symptoms in old age: relations among sociodemographic and self-reported health variables

Background: Depression in old age is a complex multifactorial phenomenon that is influenced by several biopsychosocial variables. Depressive symptoms are associated with the presence of chronic diseases, with being female, with low education and low income levels, and with poor perceived health assessment. In impoverished areas, older adults may have more physical disability, as they may have less access to health services. Therefore, they may be more likely to report depressive symptoms. Methods: Population-based cross-sectional research was undertaken using data from the FIBRA study conducted in Ermelino Matarazzo, a poor subdistrict of the city of Sao Paulo, Brazil. The participants comprised 303 elderly people, aged 65 years and over, who attended a single-session data collection effort carried out at community centers. The protocol comprised sociodemographic and self-reported health variables, and the Geriatric Depression Scale. Results: The majority of the subjects reported five or fewer symptoms of depression (79.21%), reported one or two self-reported chronic diseases (56.86%), declared themselves to have one or two self-reported health problems (46.15%), and had good perceived health assessment (40.27%). The presence of depressive symptoms was associated with a higher number of self-reported health problems, poor perceived health assessment, and lower schooling levels, in the total sample and in analyses including men only. For women, depressive symptoms were associated with the number of self-reported health problems and family income. Conclusion: The presence of health problems, such as falls and memory problems, lower perceived health, and low education (and low family income for women) were associated with a higher presence of depressive symptoms among elderly people in this poor area of Sao Paulo.

Effectiveness of Work Zone Intelligent Transportation Systems, TPF-5(081), 2013

In the last decade, Intelligent Transportation Systems (ITS) have increasingly been deployed in work zones by state departments of transportation. Also known as smart work zone systems they improve traffic operations and safety by providing real-time information to travelers, monitoring traffic conditions, and managing incidents. Although there have been numerous ITS deployments in work zones, a framework for evaluating the effectiveness of these deployments does not exist. To justify the continued development and implementation of smart work zone systems, this study developed a framework to determine ITS effectiveness for specific work zone projects. The framework recommends using one or more of five performance measures: diversion rate, delay time, queue length, crash frequency, and speed. The monetary benefits and costs of ITS deployment in a work zone can then be computed using the performance measure values. Such ITS computations include additional considerations that are typically not present in standard benefit-cost computations. The proposed framework will allow for consistency in performance measures across different ITS studies thus allowing for comparisons across studies or for meta analysis. In addition, guidance on the circumstances under which ITS deployment is recommended for a work zone is provided. The framework was illustrated using two case studies: one urban work zone on I-70 and one rural work zone on I-44, in Missouri. The goals of the two ITS deployments were different – the I-70 ITS deployment was targeted at improving mobility whereas the I-44 deployment was targeted at improving safety. For the I-70 site, only permanent ITS equipment that was already in place was used for the project and no temporary ITS equipment was deployed. The permanent DMS equipment serves multiple purposes, and it is arguable whether that cost should be attributed to the work zone project. The data collection effort for the I-70 site was very significant as portable surveillance captured the actual diversion flows to alternative routes. The benefit-cost ratio for the I-70 site was 2.1 to 1 if adjusted equipment costs were included and 6.9 to 1 without equipment costs. The safety-focused I-44 ITS deployment had an estimated benefit-cost ratio of 3.2 to 1.

Aspects of spatial and habitat ecology of multiple Anopheles species (Diptera: Culicidae): malaria vectors in the highlands and foothills of Ecuador

The resurgence of malaria in highland regions of Africa, Oceania and recently in South America underlines the importance of the study of the ecology of highland mosquito vectors of malaria. Since the incidence of malaria is limited by the distribution of its vectors, the purpose of this PhD thesis was to examine aspects of the ecology of Anopheles mosquitoes in the Andes of Ecuador, South America. A historical literature and archival data review (Chapter 2) indicated that Anopheles pseudopunctipennis transmitted malaria in highland valleys of Ecuador prior to 1950, although it was eliminated through habitat removal and the use of chemical insecticides. Other anopheline species were previously limited to low-altitude regions, except in a few unconfirmed cases. A thorough larval collection effort (n=438 attempted collection sites) in all road-accessible parts of Ecuador except for the lowland Amazon basin was undertaken between 2008 - 2010 (Chapter 3). Larvae were identified morphologically and using molecular techniques (mitochondrial COl gene), and distribution maps indicated that all five species collected (Anopheles albimanus, An. pseudopunctipennis, Anopheles punctimacula, Anopheles oswaldoi s.l. and Anopheles eiseni) were more widespread throughout highland regions than previously recorded during the 1940s, with higher maximum altitudes for all except An. pseudopunctipennis (1541 m, 1930 m, 1906 m, 1233 m and 1873 m, respectively). During larval collections, to characterize species-specific larval habitat, a variety of abiotic and biotic habitat parameters were measured and compared between species-present and species-absent sites using chi-square tests and stepwise binary logistic regression analyses (Chapter 4). An. albimanus was significantly associated with permanent pools with sand substrates and An. pseudopunctipennis with gravel and boulder substrates. Both species were significantly associated with floating cyanobacterial mats and warmer temperatures, which may limit their presence in cooler highland regions. Anopheles punctimacula was collected more often than expected from algae-free, shaded pools with higher-than-average calculated dissolved oxygen. Anopheles oswaldoi s.l., the species occurring on the Amazonian side of the Andes, was associated with permanent, anthropogenic habitats such as roadside ditches and ponds. To address the hypothesis that human land use change is responsible for the emergence of multiple highland Anopheles species by creating larval habitat, common land uses in the western Andes were surveyed for standing water and potential larval habitat suitability (Chapter 5). Rivers and road edges provided large amounts of potentially suitable anopheline habitat in the western Andes, while cattle pasture also created potentially suitable habitat in irrigation canals and watering ponds. Other common land uses surveyed (banana farms, sugarcane plantations, mixed tree plantations, and empty lots) were usually established on steep slopes and had very little standing water present. Using distribution and larval habitat data, a GIS-based larval habitat distribution model for the common western species was constructed in ArcGIS v.l 0 (ESRI 2010) using derived data layers from field measurements and other sources (Chapter 6). The additive model predicted 76.4 - 97.9% of the field-observed collection localities of An. albimanus, An. pseudopunctipennis and An. punctimacula, although it could not accurately distinguish between species-absent and speciespresent sites due to its coarse scale. The model predicted distributional expansion and/or shift of one or more anopheline species into the following highland valleys with climate warming: Mira/Chota, Imbabura province, Tumbaco, Pichincha province, Pallatanga and Sibambe, Chimborazo province, and Yungilla, Azuay province. These valleys may serve as targeted sites of future monitoring to prevent highland epidemics of malaria. The human perceptions of malaria and mosquitoes in relation to land management practices were assessed through an interview-based survey (n=262) in both highlands and lowlands, of male and female land owners and managers of five property types (Chapter 7). Although respondents had a strong understanding of where the disease occurs in their own country and of the basic relationship among standing water, mosquitoes and malaria, about half of respondents in potential risk areas denied the current possibility of malaria infection on their own property. As well, about half of respondents with potential anopheline larval habitat did not report its presence, likely due to a highly specific definition of suitable mosquito habitat. Most respondents who are considered at risk of malaria currently use at least one type of mosquito bite prevention, most commonly bed nets. In conclusion, this interdisciplinary thesis examines the occurrence of Anopheles species in the lowland transition area and highlands in Ecuador, from a historic, geographic, ecological and sociological perspective.

Variação temporal e descrição de novas espécies de collembola (arthropoda, hexapoda) em uma área de caatinga do nordeste do Brasil

Collembola is one of the most abundant and diverse group of terrestrial arthropods, being at the base of the food chain operating in the decomposition process. They have a wide distribution in the world and can be found in practically all habitats. The knowledge of this distinctive fauna is still deficient in brazilian territory, especially in semi-arid region. The aim of this study was to investigate which climatic variables may act as predictors of species richness, abundance of individuals and compositional structure of the taxocenose of Collembola over 12 months in an area dominated by semi-arid Caatinga vegetation, northeastern Brazil and describe new species of the genus Seira found, more diverse taxon of Collembola in Brazil. Samples were collected in João Câmara, Rio Grande do Norte. Ten plots of 20 x 20 meters were established and the specimens were collected with collection effort of one hour/people using entomological aspirator. The identification and description of the species was carried out by studying the morphology and chaetotaxy. Was performed a multiple regression analysis between species richness and abundance of individuals with climatic variables. A total of 1231 individuals belonging to 15 species, 12 genera and nine families. The greatest richness and abundance of Collembola were found during the rainy season. The genus Seira was the most abundant. Rainfall explained the temporal variation in species richness and abundance of Collembola in the semi-arid region, which is consistent with the biology of these animals. The populations of Collembola showed grouped distribution. Three new species of Seira were described and illustrated and all show similarities with species already registered in the national territory

Variação temporal e descrição de novas espécies de collembola (arthropoda, hexapoda) em uma área de caatinga do nordeste do Brasil

Collembola is one of the most abundant and diverse group of terrestrial arthropods, being at the base of the food chain operating in the decomposition process. They have a wide distribution in the world and can be found in practically all habitats. The knowledge of this distinctive fauna is still deficient in brazilian territory, especially in semi-arid region. The aim of this study was to investigate which climatic variables may act as predictors of species richness, abundance of individuals and compositional structure of the taxocenose of Collembola over 12 months in an area dominated by semi-arid Caatinga vegetation, northeastern Brazil and describe new species of the genus Seira found, more diverse taxon of Collembola in Brazil. Samples were collected in João Câmara, Rio Grande do Norte. Ten plots of 20 x 20 meters were established and the specimens were collected with collection effort of one hour/people using entomological aspirator. The identification and description of the species was carried out by studying the morphology and chaetotaxy. Was performed a multiple regression analysis between species richness and abundance of individuals with climatic variables. A total of 1231 individuals belonging to 15 species, 12 genera and nine families. The greatest richness and abundance of Collembola were found during the rainy season. The genus Seira was the most abundant. Rainfall explained the temporal variation in species richness and abundance of Collembola in the semi-arid region, which is consistent with the biology of these animals. The populations of Collembola showed grouped distribution. Three new species of Seira were described and illustrated and all show similarities with species already registered in the national territory

Fish assemblages in stream stretches occupied by cattail (Typhaceae, Angiospermae) stands in Southeast Brazil

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Estrutura e influência da sazonalidade na comunidade de borboletas da subfamília Ithomiinae (Lepidoptera: Nymphalidae) na Estação Científica Ferreira Penna, Melgaço, Pará

As borboletas do grupo Ithomiinae são caracterizadas por espécies estritamente neotropicais, consideradas modelos de anéis miméticos e apresentam uma taxonomia relativamente bem conhecida. Por estas razões são frequentemente utilizadas como indicadores biológicos. O presente estudo teve como intuito caracterizar a comunidade de Ithomiinae em uma área de Floresta Ombrófila Densa (terra firme), localizada na Estação Científica Ferreira Penna (Floresta Nacional de Caxiuanã), município de Melgaço, estado do Pará, além de testar a eficiência do protocolo de captura deste grupo. Para isto foram realizadas coletas em uma área de 500 x 500 m, utilizando dois métodos. O primeiro foi o de armadilhas contendo isca de folhas e inflorescências de Heliotropium indicum dentro de cinco parcelas amostrais de 100 x 100 m, sendo que cada uma continha cinco pares de armadilhas (uma sub-bosque e outra no dossel da floresta). O outro método foi o de coletas com redes entorno lógicas entre as parcelas. O período da amostragem foi nos meses de julho, outubro de 2004 e janeiro a novembro de 2005 (cinco dias de coleta mensais). Com um esforço total de 2000 armadilha horas por mês e 40 redes horas por mês foram registrados 1844 indivíduos de Ithomiinae, pertencentes a 14 espécies. As espécies Hypothyris ninonia (Hübner, [1806]) e Napeogenes rhezia (Geyer, [1834]) foram as espécies mais abundantes. Foi encontrada uma diversidade homogênea tanto no sentido horizontal quanto vertical, apesar de ser observada uma preferência da maioria das espécies pelo ambiente de sub-bosque. Foi registrada uma predominância de machos na comunidade da área. Como o grupo apresenta diferenças comportamentais entre indivíduos machos e fêmeas, essa predominância de machos nos registros pode ser resultado de uma seleção dos métodos na captura dos espécimes. Não foi encontrada uma diferença significativa entre a riqueza de espécies registrada pelos diferentes métodos, apesar de três espécies serem obtidas exclusivamente pelas redes, e outras duas pelas armadilhas de isca. Houve uma predominância nos registros de Methona sp. pelas redes entomológicas, sugerindo uma atração diferenciada da espécie pela isca utilizada. Verificou-se uma correlação negativa entre o número de indivíduos coletados e o aumento dos índices de pluviosidade. O estudo apresentou uma baixa riqueza de espécies com amostragem intensiva, a comunidade é representada por espécies abundantes e raras; e apresenta oscilações na abundância conforme a precipitação pluviométrica. As armadilhas de sub-bosque foram mais eficiente. Sugere-se para Ithomiinae a utilização de somente armadilhas no subbosque com isca de Heliotropium indicum.

Uso da terra e clima urbano e suas influências sobre a população de Euglossini na cidade de Parnaíba, PI, Brasil

Pós-graduação em Geografia - IGCE

Understanding bias in geographic range size estimates

Aim Estimates of geographic range size derived from natural history museum specimens are probably biased for many species. We aim to determine how bias in these estimates relates to range size. Location We conducted computer simulations based on herbarium specimen records from localities ranging from the southern United States to northern Argentina. Methods We used theory on the sampling distribution of the mean and variance to develop working hypotheses about how range size, defined as area of occupancy (AOO), was related to the inter-specific distribution of: (1) mean collection effort per area across the range of a species (MC); (2) variance in collection effort per area across the range of a species (VC); and (3) proportional bias in AOO estimates (PBias: the difference between the expected value of the estimate of AOO and true AOO, divided by true AOO). We tested predictions from these hypotheses using computer simulations based on a dataset of more than 29,000 herbarium specimen records documenting occurrences of 377 plant species in the tribe Bignonieae (Bignoniaceae). Results The working hypotheses predicted that the mean of the inter-specific distribution of MC, VC and PBias were independent of AOO, but that the respective variance and skewness decreased with increasing AOO. Computer simulations supported all but one prediction: the variance of the inter-specific distribution of VC did not decrease with increasing AOO. Main conclusions Our results suggest that, despite an invariant mean, the dispersion and symmetry of the inter-specific distribution of PBias decreases as AOO increases. As AOO increased, range size was less severely underestimated for a large proportion of simulated species. However, as AOO increased, range size estimates having extremely low bias were less common.

Efficient ultrasonic signal processing techniques for aided medical diagnostics

Ultrasound imaging is widely used in medical diagnostics as it is the fastest, least invasive, and least expensive imaging modality. However, ultrasound images are intrinsically difficult to be interpreted. In this scenario, Computer Aided Detection (CAD) systems can be used to support physicians during diagnosis providing them a second opinion. This thesis discusses efficient ultrasound processing techniques for computer aided medical diagnostics, focusing on two major topics: (i) Ultrasound Tissue Characterization (UTC), aimed at characterizing and differentiating between healthy and diseased tissue; (ii) Ultrasound Image Segmentation (UIS), aimed at detecting the boundaries of anatomical structures to automatically measure organ dimensions and compute clinically relevant functional indices. Research on UTC produced a CAD tool for Prostate Cancer detection to improve the biopsy protocol. In particular, this thesis contributes with: (i) the development of a robust classification system; (ii) the exploitation of parallel computing on GPU for real-time performance; (iii) the introduction of both an innovative Semi-Supervised Learning algorithm and a novel supervised/semi-supervised learning scheme for CAD system training that improve system performance reducing data collection effort and avoiding collected data wasting. The tool provides physicians a risk map highlighting suspect tissue areas, allowing them to perform a lesion-directed biopsy. Clinical validation demonstrated the system validity as a diagnostic support tool and its effectiveness at reducing the number of biopsy cores requested for an accurate diagnosis. For UIS the research developed a heart disease diagnostic tool based on Real-Time 3D Echocardiography. Thesis contributions to this application are: (i) the development of an automated GPU based level-set segmentation framework for 3D images; (ii) the application of this framework to the myocardium segmentation. Experimental results showed the high efficiency and flexibility of the proposed framework. Its effectiveness as a tool for quantitative analysis of 3D cardiac morphology and function was demonstrated through clinical validation.

Lake water quality assessment program : northeastern Illinois lakes /

"The Northeastern Illinois Planning Commission's Natural Resources Dept. conducted the lake assessment data collection effort for the six county northeastern Illinois region." -- P. iii.

Lake water quality assessment program, 1993 : northeastern Illinois lakes /

"January 1995."

Otimização da recolha de resíduos urbanos : caso de estudo de Aveiro

O elevado custo da operação de recolha de resíduos urbanos e a necessidade de cumprir metas dispostas em instrumentos legais são duas motivações que conduzem à necessidade de otimizar o serviço da recolha de resíduos. A otimização da recolha de resíduos é um problema de elevada complexidade de resolução que envolve a análise de redes de transporte. O presente trabalho propõe soluções de otimização da recolha de resíduos urbanos indiferenciados, a partir de um caso de estudo: o percurso RSU I 06 do município de Aveiro. Para este efeito, recorreu-se a uma aplicação informática de representação e análise geográfica: software ArcGIS denominada ArcMap e sua extensão Network Analyst, desenvolvida para calcular circuitos otimizados entre pontos de interesse. O trabalho realizado de aplicação do Network Analyst inclui a apresentação de duas das suas funcionalidades (Route e Vehicle Routing Problem). Em relação ao atual circuito de recolha e com base nos ensaios efetuados, foi possível concluir que esta aplicação permite obter circuitos de recolha otimizados mais curtos ou com menor duração. Contudo, ao nível da gestão permitiu concluir que, com a atual capacidade de contentorização, seria viável reduzir a frequência de recolha de seis vezes por semana para metade, dividindo a área de recolha em duas áreas, de acordo com as necessidades de cada local, reduzindo ainda mais o esforço de recolha. A aplicação do Network Analyst ao caso de estudo, permitiu concluir que é um software com muito interesse no processo de gestão da recolha de resíduos urbanos, apesar de apresentar algumas restrições de aplicação e que a qualidade/eficácia do procedimento de otimização depende da qualidade dos dados de entrada, em particular do descritivo geográfico disponível para os arruamentos e, em larga medida, também depende do modelo de gestão considerado.

Digital inmigrants and digital natives expectation collection in the Andalusian Public Health System Virtual Library: communication with our users

The Andalusian Public Health System Virtual Library (Biblioteca Virtual del Sistema Sanitario Público de Andalucía, BV-SSPA) provides access to health information resources and services to healthcare professionals through its Website. This virtual environment demands higher users’ knowledge in order to satisfy of the need of information of our users, as digital natives as digital immigrants, improving at the same time the communication with all of them. 1. To collect clients' views and expectations according to their nature of digital natives and immigrants. 2. To know our online reputation. A Collecting User Expectation Questionnaire will be built, taking into account the segmentation of the BV-SSPA users’ professional groups of the Andalusian Public Health System. A pilot test will be run to check the survey dimensions and items about practices, attitudes and knowledge of our users. Two Quality Function Deployment (QFD) matrices will enable the BV-SSPA services to be targeted to our digital natives or digital immigrants, according to their nature, finding the best way to satisfy their information needs. We provide feedback on BV-SSPA: users can have the opportunity to post feedback about the site via the 'Contact us' section and comment about their experience. And Web 2.0 is a shop window, providing the opportunity to show the comments; and through time, our online reputation will be built, but the BV-SSPA must manage its own personal branding. Web 2.0 tools are a driver of improvement, because they provide a key source of insight into people's attitudes. Besides, the BV-SSPA digital identity will be analyzed through indicators like major search engine referrals breakdown, top referring sites (non search engines), or top search engine referral phrases, among others. Definition of digital native and digital immigrant profiles of the BV-SSPA, and their difference, will be explained by their expectations. The design of the two QFD matrices will illustrate in just one graph the requirements of both groups for tackling digital abilities and inequalities. The BV-SSPA could deliver information and services through alternative channels. On the other hand, we are developing a strategy to identify, to measure and to manage a digital identity through communication with the user and to find out our online reputation. With the use of different tools from quantitative and qualitative methodology, and the opportunities offered by Web 2.0 tools, the BV-SSPA will know the expectations of their users as a first step to satisfy their necessities. Personalization is pivotal to the success of the Site, delivering tailored content to individuals based on their recorded preferences. The valuable user research can be used during new product development and redesign. Besides positive interaction let us build trust, show authenticity, and foster loyalty: we improve with effort, communication and show.