The IRS underwent a major reorganization led by Commissioner Charles Rossotti and Booz Allen Hamilton to transform the agency into a more customer-focused organization. Booz Allen conducted a comprehensive assessment and developed a new structure with four operating divisions aligned by customer segments. They helped implement the reorganization through extensive change management efforts. The results included improved customer satisfaction, call center operations, and public confidence in the IRS.
“Business One Stop” system utilizing advanced technologies connecting disparate government agencies and implementing a single face of government with “single sign-on” web capability.
The Georgetown University Law Center held its 38th annual Advanced State and Local Tax Institute conference to discuss two main topics - base erosion and profit shifting (BEPS) and state tax challenges in the new economy. For BEPS, states are considering legislation around tax havens and transfer pricing issues to address corporations shifting profits overseas. For the new economy, speakers noted new laws may be needed for some issues like ride-sharing but clarifying existing laws could work in many cases, and the best approach is unclear whether courts, agencies, or legislatures should implement changes. Record keeping was also discussed as a challenge for tax collection in the new digital economy.
2009 PIU Presentation Final - Erin Hardwickemallen4
The document provides a summary of a presentation given by the executive director of the South Carolina Association of CPAs (SCACPA). It covers a wide range of topics including the current economy, major accounting issues, regulatory changes, and initiatives of the SCACPA. Highlights include discussions on fair value accounting, mobility for CPAs, the FASB codification project, XBRL requirements, and international convergence of accounting standards.
Original air date: Feb. 22, 2018
Recording at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country’s tax laws. These changes generally are effective in 2018 and impact every taxpayer, including many provisions that will significantly impact partnerships, S corporations, and other closely held businesses.
We will focus on the manner in which closely held businesses are impacted by the new law, and will offer insight about how closely held businesses and investors should respond to the new provisions.
The document discusses Metasonic's benefits including high agility, effectiveness, and efficiency. It provides case studies on various customers who have implemented Metasonic's social business process management suite (S-BPM) including NEC Corporation in Japan, Beck-Verlag and Finanz-Informatik in Germany, and Swisscom in Switzerland. The case studies describe how Metasonic helped customers streamline processes, reduce costs, and improve quality and throughput. Customer testimonials highlight benefits like accelerated work, continuous process improvement, and increased order processing capacity.
Introducción a S-BPM y Metasonic Suite.
La arquitectura de Metasonic está construida directamente sobre la base de la metodología.
Hemos prescindido del pesado y lento modelo tecnológico de un motor de control de flujo; que usan todos los productos del mercado. Empleamos un modelo de mensajes basado en lenguaje natural y 100% SOA. La facilidad de integración con cualquier plataforma del mercado se logra a partir de lo que denominamos 'Refinamienots'
“Business One Stop” system utilizing advanced technologies connecting disparate government agencies and implementing a single face of government with “single sign-on” web capability.
The Georgetown University Law Center held its 38th annual Advanced State and Local Tax Institute conference to discuss two main topics - base erosion and profit shifting (BEPS) and state tax challenges in the new economy. For BEPS, states are considering legislation around tax havens and transfer pricing issues to address corporations shifting profits overseas. For the new economy, speakers noted new laws may be needed for some issues like ride-sharing but clarifying existing laws could work in many cases, and the best approach is unclear whether courts, agencies, or legislatures should implement changes. Record keeping was also discussed as a challenge for tax collection in the new digital economy.
2009 PIU Presentation Final - Erin Hardwickemallen4
The document provides a summary of a presentation given by the executive director of the South Carolina Association of CPAs (SCACPA). It covers a wide range of topics including the current economy, major accounting issues, regulatory changes, and initiatives of the SCACPA. Highlights include discussions on fair value accounting, mobility for CPAs, the FASB codification project, XBRL requirements, and international convergence of accounting standards.
Original air date: Feb. 22, 2018
Recording at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country’s tax laws. These changes generally are effective in 2018 and impact every taxpayer, including many provisions that will significantly impact partnerships, S corporations, and other closely held businesses.
We will focus on the manner in which closely held businesses are impacted by the new law, and will offer insight about how closely held businesses and investors should respond to the new provisions.
The document discusses Metasonic's benefits including high agility, effectiveness, and efficiency. It provides case studies on various customers who have implemented Metasonic's social business process management suite (S-BPM) including NEC Corporation in Japan, Beck-Verlag and Finanz-Informatik in Germany, and Swisscom in Switzerland. The case studies describe how Metasonic helped customers streamline processes, reduce costs, and improve quality and throughput. Customer testimonials highlight benefits like accelerated work, continuous process improvement, and increased order processing capacity.
Introducción a S-BPM y Metasonic Suite.
La arquitectura de Metasonic está construida directamente sobre la base de la metodología.
Hemos prescindido del pesado y lento modelo tecnológico de un motor de control de flujo; que usan todos los productos del mercado. Empleamos un modelo de mensajes basado en lenguaje natural y 100% SOA. La facilidad de integración con cualquier plataforma del mercado se logra a partir de lo que denominamos 'Refinamienots'
Arbinet-thexchange is offering shares in its initial public offering to raise funds. It operates an electronic marketplace where communications services providers can anonymously buy and sell voice calls and internet capacity. It has experienced growth in the volume of calls traded and recently expanded into internet capacity trading. While it reported a small net loss in 2003, it had net income for the first nine months of 2004 as revenues grew faster than expenses. The company believes it provides a more efficient alternative to direct connections between providers.
Metasonic AG is a German company that provides a next generation business process management suite called SLBPM. Some key points about Metasonic and its SLBPM solution:
- Metasonic was founded in 2004 and has headquarters in Pfaffenhofen, Germany. It focuses on innovative BPM solutions and received investment from German Telekom.
- SLBPM is aimed at increasing the power of process models while reducing complexity. It uses a natural language approach and emphasizes ease of use for both business users and IT.
- SLBPM allows for process modeling with just 5 symbols and embedding processes into an organization's actual structure and roles. It provides a collaboration environment through a process portal.
This document describes several case studies of patients presenting with various brachial plexus injuries and conditions, including avulsion injuries in a 26-year-old man after a motorcycle crash, a stretching injury in a 35-year-old man, a mixed brachial plexopathy in a 65-year-old man, and a small Pancoast's tumor in a 60-year-old woman. It also mentions cases of schwannoma, breast cancer metastases, lipoma, traumatic pseudoaneurysm, effects of breast cancer treatment, and Charcot-Marie-Tooth disease.
This document provides advice and words of encouragement. It states that one shouldn't compare themselves to others as it is insulting. It also says that God provides solutions to problems and that every painful story can have a successful ending if one accepts the pain and prepares for success. The document encourages focusing on positive change from within rather than complaining about others.
Tài liệu "chính thức" của Google chia sẻ về hành vi của người tiêu dùng Online Việt Nam. Tài liệu này phù hợp với những người đang làm trong lĩnh vực Thương mại điện tử, Digital Marketing.
Melhorando suas apresentações (versão apresentada)Anderson Ferraz
This document provides tips and best practices for creating effective presentations. It emphasizes focusing on content and form. For content, it recommends having a clear central idea, structure, and using concise bullet points. For form, it suggests using simple, visually appealing designs with lots of images and minimal text. It also stresses preparing thoroughly, practicing, and recapping at the end. Overall, the document outlines strategies for crafting presentations that engage audiences through compelling content presented in an easy-to-understand visual format.
El documento presenta las diapositivas de una primera presentación en PowerPoint 2007 creada por Berney Auner Guerrero. La presentación contiene 3 diapositivas, la primera con texto e imágenes sobre una familia pastusa, la segunda con un gráfico de datos y la tercera con la opción de insertar un video o película. Además incluye elementos como sonidos, cuadros, formas, botones y enlaces a páginas web y YouTube.
The document contains passages from the Holy Bible including the Old Testament books of Genesis and Proverbs. It provides translations from the Bible in Tamil language. In 3 sentences:
The document is a collection of verses from the Old Testament books including Genesis and Proverbs, translated to the Tamil language. Genesis recounts the creation story and early history according to the Bible. The selected passages describe God creating the heavens and earth, forming Adam and Eve, and relating stories from the early chapters of Genesis.
Paper for the 19th annual symposium on conflict resolution semi finalgelbanna
The document discusses intercultural mediation as a means of conflict resolution. It provides definitions for concepts like conflict, intercultural conflict, and conflict resolution. It examines models of intercultural conflict and levels of analysis. Western approaches like problem-solving workshops are described as well as non-Western approaches from India and Islam. Traditional Islamic methods for dispute resolution include atwah, hudnah, sulh, and sulhah which aim to exit cycles of violence and establish reconciliation between feuding groups.
The OSI model defines a standard framework for how applications can communicate over a network through 7 layers of abstraction: Physical, Data Link, Network, Transport, Session, Presentation, and Application. Each layer has a specific purpose and set of protocols to convert data between layers, establish connections, route packets, ensure reliable and secure delivery of data, and interface with applications. The layers work together to take a message from an application, convert it to bits for transmission over a physical medium, and reconstruct it back to a message at the destination.
64 slice CT provides high resolution isotropic imaging that allows for improved diagnosis in cardiac, vascular, musculoskeletal and other applications. It provides advantages over older CT technologies such as reduced scan times allowing for single breathhold cardiac imaging. Cardiac applications include calcium scoring, assessment of coronary arteries and function. It is useful for evaluation of coronary artery disease in asymptomatic or symptomatic patients. Post processing techniques such as MIP and VRT allow sharp depiction of coronary arteries. While it has few disadvantages like artifacts from calcium and stents, 64 slice CT provides a non-invasive alternative to angiography for evaluation of many conditions.
This document provides a summary of the key anatomical structures visible on CT scans from the lower neck through the upper abdomen. It outlines various structures seen on each slice, such as the trachea, esophagus, lungs, pulmonary arteries and veins, heart chambers, aorta, vena cavas, liver, and coronary arteries. The document instructs the reader to review the labeled slices and follow structures across multiple slices to enhance understanding of thoracic and cardiac anatomy visible on CT imaging.
DeFazio Communications IABC Heritage Presentation--PR on Steroids: How Contri...Tony DeFazio
Tony DeFazio and David R. Evanson are public relations and media experts. The document discusses how media partnerships and structured data can improve media relations and the financial reporting process. It provides examples of media exposure generated for clients through articles on innovative technologies, data analytics, and tapping into historical narratives. The key is developing quantitatively-driven story angles and regularly touching the media using organizational data to explain trends.
The document discusses issues around corporate tax reform and inversions in the US. It notes that while politicians call for action, comprehensive tax reform is unlikely before or just after the 2016 election. Temporary measures may not stop companies moving to lower tax countries. The IRS is seeking more data to enforce current laws and prepare for potential future reforms from studies on base erosion and profit shifting. Multinational companies should prepare to react to potential upcoming changes to tax laws.
Optimizing Local Government Management through Performance and Data AnalyticsHarry Black
The document summarizes Cincinnati's efforts to optimize local government performance through performance and data analytics. Key points:
1. Cincinnati created an Office of Performance and Data Analytics to facilitate transparency, understand operations, solve problems, optimize performance, and foster collaboration.
2. The office established performance management agreements with departments, set up an Innovation Lab to streamline processes, hosts biweekly CincyStat meetings, and publishes open data.
3. These initiatives have helped eliminate request backlogs, increase customer satisfaction by 7%, and generate a 7:1 return on investment through cost savings and increased revenue.
While many businesses may welcome fewer government regulations, what’s often most important to them is simply to spend less time on reporting and compliance. A focus on improving the customer experience may offer a key to reducing friction costs in government-business interactions. https://dupress.deloitte.com/dup-us-en/industry/public-sector/relationship-between-government-and-business-customer-experience.html
Deloitte Dbriefs Program Guide | April - June 2014Franco Ferrario
Object : Anticipating tomorrow's complex issues and new strategies is a challenge. Stay tuned in with DBRIEFS Llive webcasts that give you valuable insights on important developments affecting your business
Uploaded by Franco Ferrario Technologies Executives ; Deloitte Evangelist
COMPLIANCE PROGRAM AUDITING THE GROWING NEED TO INSUREMargaritoWhitt221
This document discusses the growing need for organizations to audit their own compliance programs to ensure they are compliant. It notes that compliance programs have become increasingly complex with rules from multiple agencies. There is no agreed upon terminology for compliance program elements. The document argues that to effectively manage regulatory risk, organizations must take an integrated approach and audit their compliance programs to confirm the programs are functioning as intended and meeting their goals of preventing and detecting misconduct. Proper governance of compliance programs, including their relationship to legal and risk functions, is also an ongoing discussion.
New generation of financial information systems makes crunching numbers faste...FadilAhammed
TO LEARN MORE YOU CAN YOU THIS LINK AND SIGN UP FOR FREE
https://www.digistore24.com/redir/357303/Fadilahamed/
TO IMPROVE YOUR GROWTH VISTI IT AND BE HAPPY
Arbinet-thexchange is offering shares in its initial public offering to raise funds. It operates an electronic marketplace where communications services providers can anonymously buy and sell voice calls and internet capacity. It has experienced growth in the volume of calls traded and recently expanded into internet capacity trading. While it reported a small net loss in 2003, it had net income for the first nine months of 2004 as revenues grew faster than expenses. The company believes it provides a more efficient alternative to direct connections between providers.
Metasonic AG is a German company that provides a next generation business process management suite called SLBPM. Some key points about Metasonic and its SLBPM solution:
- Metasonic was founded in 2004 and has headquarters in Pfaffenhofen, Germany. It focuses on innovative BPM solutions and received investment from German Telekom.
- SLBPM is aimed at increasing the power of process models while reducing complexity. It uses a natural language approach and emphasizes ease of use for both business users and IT.
- SLBPM allows for process modeling with just 5 symbols and embedding processes into an organization's actual structure and roles. It provides a collaboration environment through a process portal.
This document describes several case studies of patients presenting with various brachial plexus injuries and conditions, including avulsion injuries in a 26-year-old man after a motorcycle crash, a stretching injury in a 35-year-old man, a mixed brachial plexopathy in a 65-year-old man, and a small Pancoast's tumor in a 60-year-old woman. It also mentions cases of schwannoma, breast cancer metastases, lipoma, traumatic pseudoaneurysm, effects of breast cancer treatment, and Charcot-Marie-Tooth disease.
This document provides advice and words of encouragement. It states that one shouldn't compare themselves to others as it is insulting. It also says that God provides solutions to problems and that every painful story can have a successful ending if one accepts the pain and prepares for success. The document encourages focusing on positive change from within rather than complaining about others.
Tài liệu "chính thức" của Google chia sẻ về hành vi của người tiêu dùng Online Việt Nam. Tài liệu này phù hợp với những người đang làm trong lĩnh vực Thương mại điện tử, Digital Marketing.
Melhorando suas apresentações (versão apresentada)Anderson Ferraz
This document provides tips and best practices for creating effective presentations. It emphasizes focusing on content and form. For content, it recommends having a clear central idea, structure, and using concise bullet points. For form, it suggests using simple, visually appealing designs with lots of images and minimal text. It also stresses preparing thoroughly, practicing, and recapping at the end. Overall, the document outlines strategies for crafting presentations that engage audiences through compelling content presented in an easy-to-understand visual format.
El documento presenta las diapositivas de una primera presentación en PowerPoint 2007 creada por Berney Auner Guerrero. La presentación contiene 3 diapositivas, la primera con texto e imágenes sobre una familia pastusa, la segunda con un gráfico de datos y la tercera con la opción de insertar un video o película. Además incluye elementos como sonidos, cuadros, formas, botones y enlaces a páginas web y YouTube.
The document contains passages from the Holy Bible including the Old Testament books of Genesis and Proverbs. It provides translations from the Bible in Tamil language. In 3 sentences:
The document is a collection of verses from the Old Testament books including Genesis and Proverbs, translated to the Tamil language. Genesis recounts the creation story and early history according to the Bible. The selected passages describe God creating the heavens and earth, forming Adam and Eve, and relating stories from the early chapters of Genesis.
Paper for the 19th annual symposium on conflict resolution semi finalgelbanna
The document discusses intercultural mediation as a means of conflict resolution. It provides definitions for concepts like conflict, intercultural conflict, and conflict resolution. It examines models of intercultural conflict and levels of analysis. Western approaches like problem-solving workshops are described as well as non-Western approaches from India and Islam. Traditional Islamic methods for dispute resolution include atwah, hudnah, sulh, and sulhah which aim to exit cycles of violence and establish reconciliation between feuding groups.
The OSI model defines a standard framework for how applications can communicate over a network through 7 layers of abstraction: Physical, Data Link, Network, Transport, Session, Presentation, and Application. Each layer has a specific purpose and set of protocols to convert data between layers, establish connections, route packets, ensure reliable and secure delivery of data, and interface with applications. The layers work together to take a message from an application, convert it to bits for transmission over a physical medium, and reconstruct it back to a message at the destination.
64 slice CT provides high resolution isotropic imaging that allows for improved diagnosis in cardiac, vascular, musculoskeletal and other applications. It provides advantages over older CT technologies such as reduced scan times allowing for single breathhold cardiac imaging. Cardiac applications include calcium scoring, assessment of coronary arteries and function. It is useful for evaluation of coronary artery disease in asymptomatic or symptomatic patients. Post processing techniques such as MIP and VRT allow sharp depiction of coronary arteries. While it has few disadvantages like artifacts from calcium and stents, 64 slice CT provides a non-invasive alternative to angiography for evaluation of many conditions.
This document provides a summary of the key anatomical structures visible on CT scans from the lower neck through the upper abdomen. It outlines various structures seen on each slice, such as the trachea, esophagus, lungs, pulmonary arteries and veins, heart chambers, aorta, vena cavas, liver, and coronary arteries. The document instructs the reader to review the labeled slices and follow structures across multiple slices to enhance understanding of thoracic and cardiac anatomy visible on CT imaging.
DeFazio Communications IABC Heritage Presentation--PR on Steroids: How Contri...Tony DeFazio
Tony DeFazio and David R. Evanson are public relations and media experts. The document discusses how media partnerships and structured data can improve media relations and the financial reporting process. It provides examples of media exposure generated for clients through articles on innovative technologies, data analytics, and tapping into historical narratives. The key is developing quantitatively-driven story angles and regularly touching the media using organizational data to explain trends.
The document discusses issues around corporate tax reform and inversions in the US. It notes that while politicians call for action, comprehensive tax reform is unlikely before or just after the 2016 election. Temporary measures may not stop companies moving to lower tax countries. The IRS is seeking more data to enforce current laws and prepare for potential future reforms from studies on base erosion and profit shifting. Multinational companies should prepare to react to potential upcoming changes to tax laws.
Optimizing Local Government Management through Performance and Data AnalyticsHarry Black
The document summarizes Cincinnati's efforts to optimize local government performance through performance and data analytics. Key points:
1. Cincinnati created an Office of Performance and Data Analytics to facilitate transparency, understand operations, solve problems, optimize performance, and foster collaboration.
2. The office established performance management agreements with departments, set up an Innovation Lab to streamline processes, hosts biweekly CincyStat meetings, and publishes open data.
3. These initiatives have helped eliminate request backlogs, increase customer satisfaction by 7%, and generate a 7:1 return on investment through cost savings and increased revenue.
While many businesses may welcome fewer government regulations, what’s often most important to them is simply to spend less time on reporting and compliance. A focus on improving the customer experience may offer a key to reducing friction costs in government-business interactions. https://dupress.deloitte.com/dup-us-en/industry/public-sector/relationship-between-government-and-business-customer-experience.html
Deloitte Dbriefs Program Guide | April - June 2014Franco Ferrario
Object : Anticipating tomorrow's complex issues and new strategies is a challenge. Stay tuned in with DBRIEFS Llive webcasts that give you valuable insights on important developments affecting your business
Uploaded by Franco Ferrario Technologies Executives ; Deloitte Evangelist
COMPLIANCE PROGRAM AUDITING THE GROWING NEED TO INSUREMargaritoWhitt221
This document discusses the growing need for organizations to audit their own compliance programs to ensure they are compliant. It notes that compliance programs have become increasingly complex with rules from multiple agencies. There is no agreed upon terminology for compliance program elements. The document argues that to effectively manage regulatory risk, organizations must take an integrated approach and audit their compliance programs to confirm the programs are functioning as intended and meeting their goals of preventing and detecting misconduct. Proper governance of compliance programs, including their relationship to legal and risk functions, is also an ongoing discussion.
New generation of financial information systems makes crunching numbers faste...FadilAhammed
TO LEARN MORE YOU CAN YOU THIS LINK AND SIGN UP FOR FREE
https://www.digistore24.com/redir/357303/Fadilahamed/
TO IMPROVE YOUR GROWTH VISTI IT AND BE HAPPY
Doug Shulman - Prepared remarks before the AICPA Doug Shulman
The document summarizes the accomplishments and strategic priorities of the IRS Commissioner Doug Shulman during his nearly 5-year term. It discusses efforts to combat offshore tax evasion which have resulted in $5.5 billion in back taxes paid, transforming relationships with corporate taxpayers, modernizing IRS technology including daily tax account processing, regulating tax preparers, leveraging data analytics, improving customer service satisfaction to 73%, and achieving $1 billion in budget savings. The Commissioner focuses on international tax compliance, taxpayer service, and supporting other policy objectives.
An internal control manual is critical for local government to enhance accountability and consistency in operations. Ron Steinkamp outlines the six key steps to developing an effective manual.
This document discusses the importance of internal controls for local governments and provides guidance on developing an internal control manual. It describes two examples where a lack of internal controls led to theft from a city parks department and failure to draw down federal grant funds. The document outlines six key steps to develop an internal control manual, including planning, reviewing current controls, evaluating and designing new controls, documenting the manual, and educating staff. It recommends the manual define internal controls, address fraud awareness, and identify control activities for key financial processes. Developing and following an internal control manual can help prevent problems and ensure accountability.
The document analyzes two case histories of public relations campaigns that won Silver Anvil awards.
1) A campaign by Fleishman-Hillard aimed to change perceptions of St. Louis from a "rustbelt" city to a business hub. They developed messaging focused on St. Louis' business advantages and launched a new website.
2) A campaign by Ogilvy PR partnered with the IRS to increase electronic tax filing. They targeted specific audiences and increased Free File program usage through various advertising.
Both campaigns successfully informed the public about opportunities in their cities and services. However, the document provides recommendations on how they could have engaged target audiences more effectively and over longer periods of time.
The purpose of the meeting is to build a united front among business and development groups from every region of the State in order to promote state policies and programs that foster economic growth and fiscal responsibility.
Summary presented by the Citizens Budget Commission
The document summarizes the Obama Administration's efforts to improve performance in the federal government. It outlines five key principles for a new performance management system: 1) senior leader ownership, 2) cascading goals and measurements, 3) outcome-oriented cross-agency goals, 4) relentless review and accountability, and 5) transparency. It also provides examples of initial efforts, including priority performance goals for each agency, management dashboards for IT and other functions, and more transparent customer-facing performance information for agencies. The overall goal is to drive performance gains across the federal government.
Booz Allen’s work with FedScoop has resulted in a Government Reform Study. The study reveals that reform is necessary and welcomed by senior decision-makers in government and the private sector, but implementing reform is often met with challenges. The study highlights five key recommendations around ways senior decision-makers can navigate the complexities of reform.
Government agencies across the U.S. are increasingly prioritizing digital services and online engagement with citizens. Five major trends are guiding this transition: citizen-centric design, mobility, open source technology, treating information as a service, and innovative marketing. The document explores these trends, discusses challenges of digital governance, and provides examples of digital innovation in government. It also offers guidance to help agencies start their own digital initiatives. While technology is important, cultural change within agencies is key to successfully adopting new digital strategies and service models.
Anthony Bifano has over 30 years of experience in accounting, finance, and business management. He has held controller and accounting management positions at companies in various industries, including telecommunications, engineering, biotechnology, and healthcare. Bifano's experience includes financial reporting, budgeting, audit preparation, tax compliance, systems implementation, and staff management. He currently serves as Controller of Scimedx Corporation, where he leads the accounting, finance, HR, and legal departments.
This document provides an overview and agenda for the TP Minds Americas 2016 conference workshops and main summit on transfer pricing. The pre-conference workshops on February 22nd will address topics like new transfer pricing documentation requirements from BEPS Action 13, country-by-country reporting, and assessing current transfer pricing approaches. The main summit on February 23rd will feature discussions on global transfer pricing policy developments with an OECD and policy maker panel, perspectives from tax administrations, and industry sessions on managing risk, documentation requirements, and successfully handling complex audits.
1) Murphy argues that IASB acts in the interests of large accounting firms rather than the public, but others believe IASB establishes standards to benefit all stakeholders and ensures transparency.
2) While the big four accounting firms have some influence, there is no evidence of a cartel, as they compete against each other and IASB consults a wide range of groups.
3) Adopting IFRS has benefits for transparency and comparability between countries, though implementation challenges vary between local authorities depending on their operations and accounting expertise.
1. 1 |
“The effort was all-encompassing and involved
major strategy and systems work. Our overall strategy
struck a resonant chord.”
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2. Internal Revenue Service
Start with a premise: The U.S.
Internal Revenue Service (IRS)
makes everybody just a little
bit uncomfortable.
admired institutions. And the
U.S. Congress listened to those
voices, picking up the call for
reform. The Internal Revenue
Service Restructuring and
Reform Act of 1998 mandated
that the agency “provide
America’s taxpayers top-qual-
ity service by helping them
understand and meet their
tax responsibilities and by
applying the tax law with
integrity and fairness to all.”
That was the context in which
Commissioner Rossotti devel-
oped a 15-page vision for the
“new” IRS. The 27 years he had
spent in international business
and information technology
consulting before joining the
IRS gave him a fresh perspec-
tive. He selected Booz Allen
Hamilton in 1998 to validate
his vision for the agency and
become its partner for change.
Professional Excellence Awards | 33
And while it makes April 15
particularly uncomfortable for
many U.S. taxpayers, the IRS
by and large has fulfilled its
mission of “collect[ing] the
proper amount of tax” accord-
ing to the law and without
political influence. The agency
collects a staggering $2 trillion
each year in taxes—more than
the total GDP of the United
Kingdom and 26 times the rate
of its first collection nearly a
half-century ago.
Still, when Charles Rossotti
became the forty-fifth IRS
commissioner in 1997, it was
time to revisit that mission.
The American public ranked
the agency among its least
Tax Collection for a New Era
PEA-2001-12/11final 12/19/01 10:51 AM Page 33 Louis F. Cruz FWB 17 GB:Projects:PEA 2001:PEA2001Book folder:
3. “From the start, it was clear
that Booz Allen had a lot of
experience with reorganizations
and how to deal with the kind
of problems that accompany
them,” Rossotti says. “Having
a methodology and the ability
to move quickly and success-
fully on the client’s problem
was important.”
Making the Transition—
Successfully
Over the next four years, a
hybrid Booz Allen team of
more than 800 government
and commercial consultants
partnered with a team from
all levels of the Internal Rev-
enue Service. Together, they
are helping the agency make
the radical transition from a
1950s-style geographic-function
matrix to a 21st-century cus-
tomer-focused enterprise.
“This work defines and affects
lasting change in one of the
largest and most pervasive
government agencies in the
U.S.,” says Vice President John
Jones of Booz Allen. “Virtually
every individual and corporate
taxpayer in America will con-
tinue to benefit over many
years from the customer ser-
vice improvements resulting
from our partnership with the
IRS. This ongoing program is
more than a simple restructur-
ing; it is a comprehensive mod-
ernization program of a magni-
tude that is seldom attempted
and rarely succeeds.”
The geographic configuration
was effective for most of IRS
history. Taxpayers would call
the local IRS office and receive
customized service. In fulfill-
ing that role, however, agency
representatives were required
34 | Professional Excellence Awards
to answer a broad range of
questions, which could lead to
lapses in service and inconsis-
tent advice for taxpayers. That
necessity disappeared with
the advent of technology—
specifically, computer net-
works, low-cost long distance
service and the opportunity
to realign along customer-ser-
vice lines. “Technology shrank
distances,” says Rossotti, “and
made it possible to create
new forms of organization.”
At the heart of the reorganiza-
tion is Booz Allen’s strategy-
based transformation, which
drives both process and cultur-
al change through the organi-
zation. Growing from the ini-
tial IRS mission assessment,
the project has realigned the
118,000-person workforce—
creating a new leadership
model, and an entirely new
Above are (l-r):
Jann Buller
and Ramesh
Ramasjwamy of
Booz Allen, with
Galand Bruson
and Caesar Ernesto
of the IRS.
At the U.S.
Treasury Building
in Washington,
D.C. (l-r):
Matt Platania and
Carol Acree of
Booz Allen, with
William Stunder
and Therese Hahn
of the IRS.
PEA-2001-12/11final 12/19/01 10:51 AM Page 34 Louis F. Cruz FWB 17 GB:Projects:PEA 2001:PEA2001Book folder:
4. tively assess and expand upon
the strategy of structuring the
IRS along customer segments,
but also to see them through
all dimensions of the required
transformation. The effort was
all-encompassing, and involved
both major strategy and sys-
tems work. Our overall strategy
struck a resonant chord.”
Specifically, the new organiza-
tion includes:
q Four operating divisions—
Wage and Investment Income,
Small Business and Self-
Employed, Large- and Mid-
Size Business, and Tax-
Exempt and Government
Entities—which meet the
specific needs of each tax-
payer segment while stream-
lining top management and
retaining most frontline
employee roles.
Professional Excellence Awards | 35
strategic planning process with
balanced measures in place
throughout the organization.
There were some tough deci-
sions: Wiped away in the new
organization were layers of
management—an average of
five layers per operating unit.
Gone as well is the traditional
“top down” decision-making
process: Key to that transition,
says Booz Allen vice president
Roger Blond, “was our introduc-
tion of a new concept of team-
work in which a diverse mix
of levels and skill sets were
brought together to focus on
specific issues.”
“From the start, our commit-
ment to the end result was
clear,” says Senior Vice Presi-
dent Gary Mather of Booz Allen.
“Everyone understood that we
were there not only to objec-
q Four functional units—Tax-
payer Advocate Service, Chief
Counsel, Appeals, and Criminal
Investigations—which have
direct, independent access to
taxpayers when needed.
q Shared services—Information
Systems (IS) and agency-wide
shared services—which provide
more consistent delivery of sys-
tems and standardized services
to internal customers, eliminat-
ing unnecessary divisional over-
sight of transactional services.
q National headquarters—
restructured to reduce the
size of the organization by 30
percent—which clarifies roles
for setting policy, reviewing
plans and goals of operating
units, and developing major
new improvement initiatives.
The combined result is a more
At far left: Outside
the IRS building
in Washington, D.C.,
are (l-r) Kathy
Feldmann and
Rhonda Souder of
the IRS, meeting
with Vivek Massy
and Tom Miller of
Booz Allen.
At near left:
Conversing with
the Washington
Monument in the
background are (l-r)
Booz Allen’s Chris
Siddall and Michael
Khalifeh, and
Charles Anthony
Burke of the IRS.
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5. efficient organization of cus-
tomer-facing business units,
each with distinct responsibil-
ities, but sharing combined
services and linked by a small
corporate core. Starting with
the initial assessment and
validation of the organizational
concept, Booz Allen used a
four-phase approach to design
and implement the new organi-
zational structure, transform-
ing Rossotti’s 15-page report
into a 1,000-page blueprint in
the process.
To build a sense of shared
vision, teams of senior IRS
executives and unionized
frontline clerks were formed
to function as forums to push
change—“a concept that had
never before been tried at the
IRS,” says Booz Allen principal
Nancy Hardwick. Within these
teams were IRS employees long
influential in the agency—
those who had developed repu-
tations as reformers and change
agents, but had never gotten
the chance to affect service
agency-wide. The extra steps
paid off: The initial group of 14
IRS employees participating in
the project had, by early 2000,
grown to more than 500 com-
mitted participants, who con-
tributed knowledge drawn from
previous positions at law firms
and in the corporate world.
To effectively manage the new
IRS operating model, Booz
Allen established an executive
team to integrate aspects of
the emerging program across
each of the teams. This pro-
gram management process
not only encouraged the joint
resolution of issues among
the teams, but it facilitated
untold thousands of transfor-
36 | Professional Excellence Awards
mation decisions, big and
small, and kept the overall
implementation on time and
on track.
A major communications
program, another key part
of the project, was designed
to inform IRS personnel not
directly involved in the plan-
ning process of the evolving
project. From bimonthly
newsletters to weekly voice-
mail broadcasts, interactive
satellite television broadcasts
and training materials, staff
members were informed of
major decisions and encour-
aged to provide feedback.
Measurable Results
The increased customer focus
at the IRS has already pro-
duced measurable results.
Today, 400 walk-in sites pro-
From left to right:
Chris Disher, Colleen
Kelly (president
of the National
Treasury Employees
Union), John Jones,
Roger Blond,
Charles Rossotti
(IRS commissioner),
Gary Mather,
Ralph Shrader, Gary
Neilson, and John
LaFaver (former
deputy commissioner
for modernization).
On-site working session
(l-r): Gerry Sladek (IRS),
Juliann Castell (Booz Allen),
and Nieves Narvaez (IRS).
At the heart of the reorganization is
Booz Allen Hamilton’s strategy-based transformation
approach. |
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6. since the new structure was
adopted in late 2000. The over-
all IRS public confidence rat-
ing has risen 20 percent from
its historic low in 1998. In
recognition of Booz Allen’s role
in the turnaround, Rossotti
awarded the prestigious Com-
missioner’s Award to the firm,
the first external recipient of
the award in 20 years. And in
2000, the Booz Allen/IRS team
was honored with the Ham-
mer Award from former Vice
President Gore’s Council on
Reinventing Government.
For Senior Vice President
Gary Neilson of Booz Allen,
the assignment is a clear
demonstration of the firm’s
unique ability to merge its
commercial transformational
expertise with an understand-
ing of government issues to
create a powerful, unrivaled
Professional Excellence Awards | 37
vide consistent operations,
eliminating the previous vari-
ations across what had been
33 separate geographically
aligned districts. In 2000, the
team launched toll-free 24-
hours-a-day taxpayer tele-
phone assistance. In 2001, it
started a Small Business Web
site to provide pre-filing assis-
tance to more than 45 million
filers in the small business
community (the second largest
IRS constituency after indi-
vidual taxpayers). The agency
also created an organization
dedicated to serving the spe-
cial needs of Native American
tribal governments—a tax-
payer segment comprised of
more than 500 officially rec-
ognized tribes.
After an eight-year decline,
customer satisfaction rates
have increased every month
service offering. “This project
showed Booz Allen at its
best,” he says. “We built own-
ership among the IRS leader-
ship and really helped to
drive the program from con-
cept through implementation.
Think of the IRS and its over-
all impact in the everyday
lives of U.S. taxpayers. That
we helped to make it a differ-
ent, more effective organiza-
tion is very satisfying.”
Rossotti concurs: “The new
organizational structure is
not the real change that is
occurring at the IRS. It merely
enables us to change, and
enables us to put into place
the leadership teams and
the tens of thousands of IRS
employees they lead. It enables
us to give them the authority,
tools, and responsibility to
make a difference.” |
Helping to set
the strategy (l-r):
Robert C. Turner
of the IRS with
Booz Allen’s
Dwayne Prosko,
Cindy McNeese,
Michael Gordon,
and Karen Wilburn.
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