...Transcript Analysis If you owe back taxes, or have unfiled returns, or are in any way concerned about an IRS problem, it is best to first find out what the IRS knows about you. This information about you can be obtained from an IRS account transcript. An IRS account transcript can tell us: 1. How much you owe in tax, interest and penalties. 2. The actual number of unfiled returns you have. 3. If you did not file a tax return, whether the IRS filed an estimated return for you. 4. If the IRS can levy your bank accounts and wages, or seize your property. 5. How long the IRS has left to collect your debt. 6. When you filed your return, if there have been any audits. 7. If you have the option of filing bankruptcy on the IRS to eliminate your tax...
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...heterogeneous image modalities, called heterogeneous face recognition (HFR). This emerging topic is motivated by the advances in sensor technology development that make it possible to acquire face images from diverse imaging sensors, such as the near infrared (NIR), thermal infrared (IR), and three-dimensional (3D) depth cameras. It is also motivated by the demand from real applications. For example, when a subject’s face can only be acquired at night, the NIR or IR imaging might be the only modality for acquiring a useful face image of the subject. Another example is that no imaging system was available to capture the face image of a suspect during a criminal act. In this case a forensic sketch, drawn by a police artist based on a verbal description provided by a witness or the victim, is likely to be the only available source of a face of the suspect. Using the sketch to search a large database of mug-shot face photos is also a heterogeneous face recognition problem. Thus it is interesting to study the HFR as a relatively new topic in biometrics. In this article, several specific HFR problems are presented, and various approaches are described to address the heterogeneous face matching problems. Some future research directions are discussed as well to advance the research on this emerging topic. Introduction “Biometrics is about the identification of humans by their characteristics or traits, which include both physiological and behavioral characteristics.” Biometrics is...
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...research identifies two operating ratios donors commonly use to evaluate the efficiency and effectiveness of nonprofits (i.e., the program service ratio, defined as the fraction of total expenses committed to advancing the charitable mission of the organization, and the fundraising ratio, defined as the ratio of fundraising expenses to donations revenue). Nonprofit managers have an incentive to over-report the expenses classified as program services and under-report the expenses classified as administrative and fundraising in order to improve these ratios. We examine whether nonprofits respond to these incentives, and we find evidence consistent with opportunistic cost shifting to improve the program service and fundraising ratios. Additional analysis finds that smaller nonprofits that are more reliant on donations revenue manipulate their operating ratios to a greater extent. JEL classification: M4; L3 Key words: Nonprofit organizations, earnings management, disclosure, hospitals. ______________________________________________________________________________ *Corresponding author. Tel.: (319) 335-0841; fax (319) ; email: robert_yetman@uiowa.edu 1 We thank Ashiq Ali, Ramji Balakrishnan, Leslie Eldenburg, Lil Mills, Shiva Sivaramakrishnan, and workshop participants at the University of Arizona and Texas A&M University for their helpful comments. 1. Introduction This...
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...--------- 4 Investor Targeting-------------------------------------------------------------- 5 The IR Programme------------------------------------------------------------ 7 Malaysian IR Organization-MIRA------------------------------------------ 8 Reference------------------------------------------------------------------------ 9 The definition of Investor Relations Nowadays, many companies show and market themselves to investors when they at the primal Public Offering stage through the prospectus which is managed by official requirements and ordinations. After listing, besides meeting the compulsive persistent disclosure requirements, many companies often draw their attention to communicating with investors, Annual Report and the AGM is the only method of communication. However, AGMs have been regarded as the most ineffective one, mainly due to poor attendance, time limited, logistical problems and their lack of frequency. In an age that “instant corporate information” can be delivered to an international audience by the internet, if the companies do not engage with investors, on a continuous basis will lack visibility. Investors have so many choices, PLCs which do not have an IR programme will be short of coverage and support. This will leads to illiquidity of the stocks, poor valuation and unhappy stakeholders at last. The IR challenge is to protect investors’ interest not only by publishing...
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...MBA UK Course Handbook the Strathclyde 2014/15 The Strathclyde MBA 1 The University of Strathclyde's mission dates from our founder, Professor John Anderson, leaving instructions in his will for 'a place of useful learning' to be established in the city. By this he meant an institution open to everyone, regardless of gender, status or income. “ The Place of Useful Learning John Anderson 1796 ” We continue to be committed to 'useful learning' through our provision of relevant, high quality, educational opportunities, the global application of our research and our focus on knowledge exchange, all of which aim to benefit the wider economy and society. Our commitment to 'useful learning' is about: • • Offering a wide range of education opportunities in a flexible, innovative learning environment. Developing students who have the aptitudes and capacities to make significant contributions to their communities after graduation as employees, employers and citizens. Connecting research through knowledge exchange to make an impact on modern society. • 2 Contents Welcome ................................................................................................................. 5 The University of Strathclyde .................................................................................. 6 Strathclyde Business School ................................................................................... 6 About the Handbook and MyPlace ........
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...annual basis? This type of white collar crime is easily committed, all that is needed is the use of a computer with internet access and a great deal of time which a prisoner is in no shortage of having. They can educate themselves on how to hack into hundreds of databases that contains people’s personal information including social security numbers. Once that information is gathered they can begin the process of stealing tax refunds they are certainly not due by filing fraudulent income tax forms, sometimes hundreds at a time by using legitimate names and social security numbers, sometimes the names of their inmates, relatives or even people who are deceased. It is the duty of the IRS to fix this problem. This paper will highlight a few cases of inmate tax refund fraud and what measures the IRS has taken and will continue to take in order to protect innocent victims against this type of fraud. Case summaries involving inmate tax refund fraud The following cases are classic examples of how easily criminals in the U.S. Justice System are finding easy ways to commit tax refund fraud, in fact one article states that “Tax fraud appears to be a popular pastime in the nation’s prisons”2 (2 Prison Inmates Claim $1.1 Billion in Tax Refunds, 2013). If two inmates alone can claim approximately $1.1 billion in tax refund, one can certainly assert that this is way more than a lucrative...
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...ISSN 1392-2785 ENGINEERING ECONOMICS. 2009. No 1 (61) COMMERCE OF ENGINEERING DECISIONS Organizational Culture Types as Predictors of Corporate Social Responsibility* Ülle Übius, Ruth Alas Estonian Business School, Estonia, Tallinn 10114, Lauteri 3 The purpose of this paper is to investigate connections between corporate social responsibility and organizational culture types. The survey was conducted in Estonian, Chinese, Japanese, Russian, Czech, Finnish, German and Slovakian electric-electronic machine, retail store and machine-building enterprises. The main aim of the study is to find connections between corporate social responsibility and different organizational culture types. According to Cameron and Quinn (1998), culture defines the core values, assumptions, interpretations and approaches that characterise an organization. Competing Values Framework is extremely useful in helping to organize and interpret a wide variety of organizational phenomena. The four dominant culture types – hierarchy, market, clan and adhocracy emerge from the framework. According to Strautmanis (2007), social responsibility is part of organizational culture and a value in the organizational culture environment. Development of social responsibility is a change in values orientation, whose task is shaping the attitudes, transformation of the personal position so that it matches individual and public interests. Different organizations have framed different definitions about corporate social responsibility...
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...Chapter 3 Planning for Contingencies Chapter Overview The third chapter of the book will articulate the need for contingency planning and explore the major components of contingency planning. In this chapter, the reader will learn how to create a simple set of contingency plans using business impact analysis and prepare and execute a test of contingency plans. Chapter Objectives When you complete this chapter, you will be able to: • Understand the need for contingency planning • Know the major components of contingency planning • Create a simple set of contingency plans, using business impact analysis • Prepare and execute a test of contingency plans • Understand the unified contingency plan approach Introduction This chapter focuses on planning for the unexpected event, when the use of technology is disrupted and business operations come close to a standstill. “Procedures are required that will permit the organization to continue essential functions if information technology support is interrupted.” On average, over 40% of businesses that don't have a disaster plan go out of business after a major loss. What Is Contingency Planning? The overall planning for unexpected events is called contingency planning (CP). CP is the process by which organizational planners position their organizations to prepare for, detect, react to, and recover from events that threaten the security of information resources and assets, both human and...
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...issues/ problems, and its relationship to operations practice in the organization. Though there have been many issues subjected to operations management practice, in the interest of word limitation a few issues relating to the concepts below has been discussed throughout. Consequently, incorporating some of the Operations Management theory like process(es) structure, quality dimensions, TQM, capacity planning, impact analysis, and improvement concepts. The study is based on the comparison of theories with actual practice, evaluating the applicability of these theories in real time progression of the organization, consideration of its impact on quality and customer focus. Finally, a proposal as to how the practice (es) could be enhanced. TABLE OF CONTENTS Page ABSTRACT 1 TABLE OF CONTENTS 2 1 INTRODUCTION 4 1.1 Definition 4 1.2 Basic Model of Operations Management 5 1.2.1 Change of State 5 1.2.2 Change of the Place 5 1.2.3 Processes That Involve In Delivering the Processes 6 2 THEORY 6 2.1 IR Satisfaction...
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...then explain constructivism and why it is the most appropriate theory for carrying out strategic insight. Strategy The concept of strategy has been around for as long as there have been organizations and wars. Strategy is a method or plan chosen to bring about a desired future, such as achievement of a goal or solution to a problem. 1Strategy is also about achieving and sustaining a position of lead over rivals through the successive capitalization of known or developing possibilities rather than restricting to any specific fixed plan designed at the onset. It can be said that strategy becomes a central plan through which an organization can affirm its essential continuity while at the same time purposefully handling its adjustment to the changing environment to gain competitive superiority. Strategy can also be viewed as a response to external opportunities and threats and to internal strengths and weaknesses; a means of achieving a long range competitive advantage, and a favorable competitive position and adapting to meet the demands of a changing environment. Insight A thought, fact, combination of facts, data and/or analysis of data that induces meaning and furthers understanding of a situation or issue that has the potential of benefiting the organization/state or re-directing the thinking about that situation or issue which then in turn has the potential of...
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...to last year’s course 9. Lectures 10. Tutorials 11. Essay writing - Quality criteria 3 4 6 9 10 10 14 15 16 17 36 2 1. General Overview This course is about how we understand International Relations (IR) and what major international actors operate in a number of contemporary policy areas. As it serves as an introduction to the discipline of IR, it starts with some of the basic concepts in it: e.g. war and peace; the role of the state, etc. This is complemented by introducing the role of International (governmental) Organizations (IOs) such as the UN, WTO, NATO, the EU, OSCE, CoE; and International Non-Governmental Organizations (INGOs), such as Amnesty International; Greenpeace; Medicins Sans Frontieres; etc. The course also introduces the role of the individual and self-organized groups of individuals that claim actorness in IR (advocacy groups; epistemic communities, policy networks; guerrillas; pirates; terrorist groups, etc.). In covering these issues, students are acquainted with some of the main theoretical debates in IR (e.g. Neo-Realism; Neo-Liberal Institutionalism; Social Constructivism; etc.). The lectures provide the general framework for discussing the role of the abovementioned actors in a number of policy areas and contemporary problems facing the international community. The tutorials go in further detail regarding the actors’ involvement in policy areas such as: security, democratization and human rights, environmental issues, international trade...
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...only to learn about the algorithm and not worried about the design pl skip to the section 5 of this text. 1 INTRODUCTION Atonomous robots have wide reaching applications.From Bomb sniffing to finding humans in wreckage to home automation.Major problems facing designers are power and reliable sensing mechanism and unfamiliar terrain obotic competitions have inspired engineers for many years.Competitions are held all around the world based on autonomous robots. One of the competions with the richest history is micromouse . The micromouse competitions have existed for almost 30 years in the United States and it has changed little since its inception. The goal of the contest is simple. The robot must navigate from a corner to the center as quickly as possible.The actual final score of the robot is primarily a function of the total time in the maze and the time of the fastest run.The specificatons for the micromouse event is specified in appendix A. The Design incorporates various techniques to simplify the approach and make an effecient automated robot. 2 MICROMOUSE DESIGN AND HARDWARE The Major criteria of micromouse design remained the size of the robot which will allow smooth 90-degree turns and U-turns possible. After detailed analysis regarding the maximum dimensions of the robot the initial dimensions to start with were finalised as 10cm x 10cm. The Micromouse hardware required two stages. 1. Choosing the type of motor 2. Building the chasis The micromouse was made...
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...Timken Company Case Student’s Name Institution The Timken Company Case 1. How does Torrington fit with the Timken Company? What are the expected synergies? There are many ways in which Torrington fits with the Timken Company. Firstly, it is apparent that both companies understand the problems of their businesses and industry. This is because they both do business in the automotive and industrial bearings market. This means that the management will not change significantly. Instead, it will get reinforced. The fact that the acquisition will facilitate reconciliation of management styles and also accounting standards means that they fit each other. In fact it can be said that some of the reasons for acquisition include, but are not limited to acquiring new managerial skills, achieving economies of scale, increase return on investment. 2. What is your stand alone valuation of Torrington? It should be noted that the greatest challenge in valuation is estimating the potential value of synergies which should necessarily be the result of increase in cash flows. For the case of Torrington, what is needed is to make incremental investments planning. This entails determining the hidden cost which are bound to bring overvaluation of the target. Such overvaluation can lead to value destructions and not value creation. The case tends to support the fact that acquisition is worthwhile in some elements while opposing the acquisition in other elements. The first valuation index supporting...
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...This has increased effect on car ownership. But to park all these cars in the major metro cities is quite tedious and difficult. Parking problems are becoming ubiquitous and ever growing at an alarming rate in every major city. Lot of research and development is being done all over the world to implement better and smarter parking management mechanisms. Widespread use of wireless technologies paired with the recent advances in wireless applications for parking, manifests that digital data dissemination could be the key to solve emerging parking problems. Wireless Sensor Network (WSN) technologies has attracted & increased attention and are rapidly emerging due to their enormous application potential in diverse fields. This buoyant field is expected to provide an efficient and cost-effective solution to the efficient car parking problems have taken a lot of the guesswork out of driving: They can help us pinpoint the nearest gas station, navigate to an obscure destination, and avoid heavy traffic and construction. Nabbing a parking spot on a crowded downtown street, on the other hand, has remained a matter of luck and the occasional fearless manoeuvre. But now, new intelligent parking systems are poised to make that easy. This...
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...IR and the Changing Contemporary World of States (Robert Jackson & George Sorensen) Muhammmad Alaydrus / 201310360311128 Many Important Questions in the study of IR are connected with the theory and practice of sovereign statehood.There are two perspectives about the proper scope of IR.At one extreme scholarly focus is exclusively on states and interstate relations; but another extreme IR includes almost everything that has to do with human relations across the world. So,it is very important to study about this two different prespectives if we hope to understand about the rounded and knowledge of IR. The state system is the main point of reference both for traditional and for new approaches.There are debates about how we should conceptualize the state and different IR theories take somewhat different approaches.but,however the fact is that state and the state system remain at the center of academic analysis and discussion in IR. We Must be Alert to the fact that the sovereign state is a contested theoritical concept.there are many different answers about the question “What is the state?” ; “What is the state system?”. There are different answers is because depending on the theoritical approach adopted.None of the answers are stricktly speaking either correct or incorrect because the truth is, the state is a multifaceted and somewhat confusing entity. The state is have two different dimensions.it is divided into two broad categories. The first dimensions is the state...
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