Interests Of Partners Research Articles

Reassessing Sales and Liquidations of Partnership Interests after the Omnibus Budget Reconciliation Act of 1993

Subchapter K of the Internal Revenue Code has historically afforded considerable flexibility in determining the federal income tax consequences of the retirement or withdrawal of a partner from a partnership. In general, the departure of a partner can be structured either as a purchase of the retiring partner's interest by the remaining partners or as a liquidation of the partner's interest by the partnership. Although these two transactions are essentially similar in economic consequences, they have been governed by two separate sets of provisions in Subchapter K, often resulting in significantly different tax consequences. The sale of a partner's interest is governed primarily by sections 741 and 751(a), whereas the liquidation of a partner's interest by the partnership is governed primarily by section 736.Under sections 741 and 751(a), the sale of a partnership interest generates capital gain or loss to the selling partner, except to the extent that he or she is being compensated for an interest in certain ordinary income items of the partnership-namely, its unrealized receivables and substantially appreciated inventory. The purchasing partners receive few, if any, immediate tax benefits. Under section 736, by contrast, the liquidation of a partner's interest by a partnership could result in significant immediate tax benefits to the remaining partners. Specifically, under section 736(a), certain payments for a retiring partner's share of the partnership's good will and unrealized receivables would give rise to an immediate deduction or its equivalent for the remaining partners and usually result in ordinary income to the retiring partner. Payments for the partner's share of other partnership property would be treated under section 736(b) as a distribution from the partnership to the partner, resulting in no deduction for the remaining partners and, for the most part, generating capital gain or loss for the retiring partner.

Taxation of Private Business Firms: Imagining a Future Without Subchapter K

Subchapter K is a mess. Its history began with the simple idea that a partnership should be treated for income tax purposes as a conduit, obligated to report its income to the IRS and to allocate this income among its partners but not subject to tax itself. Even when subchapter K was enacted in 1954, Congress recognized that the implementation of this simple ideal would not necessarily be simple. Under the 1954 legislation, each partner's distributive share of each item of income, deduction, or credit was usually determined by the partnership agreement, as it might be modified at anytime before the due date of the partnership's return, but if the agreement for the allocation of any item was infected with a principal purpose to avoid tax, the item had to be allocated in the proportions that the partners shared overall taxable income. Although property could generally be contributed to or distributed from a partnership without causing the partnership or any partner to recognize gain, a distribution was treated as a taxable sale, at least in part, if it altered the partner's proportionate interests in unrealizedreceivables or substantially appreciated inventory.Subchapter K has been amended repeatedly since 1954. Over the last 25 years, nearly every substantial revenue act has contained significant changes to subchapter K. Although these amendments responded to a variety of emerging problems and issues, one theme underlies a large majority of them: The flexibility of the original conduit model facilitated devices to shift income, deductions, and other tax attributes from partner to partner and from property to property in ways that Congress found unacceptable. The original conception of subchapter K-flexibility with some limitations-has thus become encrusted with more and more limitations.

Guaranteed Payments Made In Kind By A Partnership

If a partnership makes a payment to a partner for services rendered in the latter's capacity as a partner or for the use of capital, to the extent that the payment is determined without regard to partnership income, it is characterized by the Internal Revenue Code as a "guaranteed payment" and is treated differently from other partnership distributions. In addition, if a partnership makes a payment in liquidation of a retiring or deceased partner's interest in the partnership, part of that payment may be characterized as a guaranteed payment by section 736(a)(2). We will discuss in Part VI of this article the circumstances when a liquidating payment is treated as a "guaranteed payment." While section 707(c) and 736(a) refer to a "payment," there is no reason that it must be made in cash, and the leading treatises on partnership taxation agree that guaranteed payments can be made in kind.As used in this article, a "liquidating" distribution or payment refers to a partnership distribution or payment made pursuant to the liquidation of a partner's interest in the partnership. All other partnership distributions or payments are sometimes referred to as "operating" distributions or payments.

A Brief Assessment to Identify Sensitivity to a Conversational Partner's Interest.

Individuals diagnosed with autism spectrum disorder (ASD) may seek professional assistance with social skills, such as identifying the function of social cues and responding appropriately to those cues. The purpose of the current study was to develop a brief assessment to determine participant sensitivity to social cues indicating uninterest in continuing a conversation. Results show that the assessment was successful in identifying contexts to address on an individual basis, related to social cues during conversation. Furthermore, the assessment fit within an hourly appointment appropriate for individuals with ASD (we used person-first or identify-first language based on caregiver and individual preference) who display sophisticated conversational repertoires. Future research should evaluate the content of the conversations and other nonvocal stimuli that might be beneficial in assisting with social interactions, in addition to using behavioral skills training to strengthen the specific social skills evaluated in the current study.

Empowerment of PKK Mothers in Caring for Hair through Teaching Videos of Traditional Hair Care

Empowerment of PKK Mothers in Caring for Hair through Teaching Videos of Traditional Hair Care. The objectives of this Community Service are 1) Increase the motivation of PKK mothers to bring out creativity in doing traditional hair care. 2) Improve the skills of PKK mothers to be creative and innovative in doing traditional hair care with the right techniques during the Covid 19 pandemic. 3) Providing knowledge about effectiveness in entrepreneurship. The method used is presentation and discussion by holding make-up webinars through zoom meetings. The webinar activity in August 2020 was attended by 20 participants from Jaka Sampurna Village, Bekasi. The activities included training in hair care competency skills by showing learning videos for traditional hair care. The results of this community service program are (1) partners have knowledge of traditional hair care. (2) partners can apply special skills in the field of hair care in their family and surrounding communities. (3) partner's interest in developing skills by opening a business in the hair sector

Testing, filtering, and insinuating: Matching and attunement of emoji use patterns as non-verbal flirting in online dating

This study adds to research on digital interactions by exploring the role of emoji use patterns in online dating among young adults. Focus group data suggest emojis play a similar role as non-verbal behaviors do in an offline context, where coordination is used to ascertain mutual interest. The data shows how the degree of synchronization in emoji use patterns (such as frequency, types, and style) is used as a feedback tool to assess a chat partner's romantic fit. Attunement of emoji use patterns between the partners is also used to signal and gage interest, for example by using suggestive emojis to “test” the other partner's interest and intentions, or to establish a shared mood. Conversely, a lack of reciprocity is experienced as awkward or wrong and can produce insecurity and doubt. To understand this back-and-forth process of mutual suggestion and attunement, we propose a modified version of Collins’ interaction ritual model. In this model, we highlight the importance of shared interpretative schemas and interaction scripts, which set normative expectations for how emoji patterns can be used to build sexual or romantic chemistry.

Optional Basis Adjustments Under Subchapter K: Trap for the Unwary, Tax Planning Tool, or Both? Should They Be Mandatory?

The optional basis adjustments of Subchapter K have occupied a prominent position in tax planning and partnership operations for the past 60 years. In the dispositional context, the general approach of the Code to the taxation of partnerships and their partners treats the partnership as an entity, separate and distinct from its partners. Thus, if a partner disposes of his partnership interest by sale to a third party, no adjustment or modification of the bases of the assets of the partnership occurs. Such is the case even though ownership of the partnership has been altered and the purchase price for the interest reflects the fair market value of the partner's underlying share of the partnership assets. Similarly, if a partner's interest is liquidated by the partnership, although the value of the distributed assets equals that of the relinquished partnership interest, the bases of the partnership's remaining assets are unaffected. Thus, in the case of a disposition by sale or liquidation for cash of an appreciated partnership interest, although the seller/distributee is taxed on the gain, without a basis adjustment, the purchaser or the remaining partners will be taxed on the same gain when realized by the partnership. In a similar fashion, for a depreciated partnership interest, a "duplication of loss" will arise, i.e., at both the partner and the partnership level.

Board leadership structures in international joint ventures

AbstractResearch summaryWe examine board leadership structures in international joint ventures (IJVs) and investigate the determinants of CEO duality (i.e., the CEO also serves as chair). In contrast to corporate governance research emphasizing principal‐agent conflicts in corporations, we argue that duality in IJVs can impair the board's execution of its responsibilities when the chair reflects the interests of one of the partners. We consider how unique characteristics of IJVs as organizational forms can exacerbate such governance challenges. In addition, we investigate how formal and relational governance mechanisms supporting IJVs might mitigate these concerns and lead parent firms to adopt unified board leadership structures. By joining the IJV and corporate governance literatures, we identify some of the distinctive properties and determinants of this facet of IJV governance.Managerial SummaryA key facet of governance is whether the CEO also serves as chair of an organization's board. CEO duality can promote unity of command and decisive decision‐making, but can also have serious drawbacks. Our paper is unique in investigating CEO duality for international joint ventures (IJVs) rather than unitary corporations. In this context, the chair might prioritize one partner's interests over another partner's, particularly when the chair was appointed by that partner. This problem magnifies when IJVs are prone to conflicts or need to be adapted, so partners might wish to separate the CEO and chair roles when engaging in IJVs involving broad scope or operating in uncertain environments. However, well‐specified contracts can limit CEO discretion and protect partners from these downsides of duality.

Determining a Partner's Share of Unrealized Receivables at the Liquidation of the Partner's Interest

Partnership law allows partners great freedom to vary the terms on which they share partnership profits from different sources. Partnership tax law, however, seems to presume, for purposes of the collapsible partner rules, that partners will share the revenue from the collection of receivables always in proportion to the value of their partnership interests. This counterfactual presumption exposes both the government and partner/taxpayers to unfortunate consequences. A substance-over-form approach to the attribution of unrealized receivables would certainly be unworkable, because too costly and intrusive to administer. Something between substance-over form and form-over-substance would best implement the policy of Subchapter K ? an approach modeled on that of the section 704(b) regulations. There is, unfortunately, insufficient legislative authority for the regulatory adoption of such an approach.

Which are the male factors associated with female sexual dysfunction (FSD)?

It has been generally assumed that partner's erectile dysfunction, premature, and delayed ejaculation play a significant role in determining female sexual dysfunction (FSD). This study aimed to evaluate the role of the male partner's sexual function, as perceived by women, in determining FSD. A consecutive series of 156 heterosexual women consulting our clinic for FSD was retrospectively studied. All patients underwent a structured interview and completed the Female Sexual Function Index (FSFI). FSFI total score decreased as a function of partner's age, conflicts within the couple, relationship without cohabitation and the habit of engaging in intercourse to please the partner; FSFI total score increased as a function of frequency of intercourse, attempts to conceive and fertility-focused intercourse. FSFI total score showed a negative, stepwise correlation with partner's perceived hypoactive sexual desire (HSD) (r=-0.327; p<0.0001), whereas no significant correlation was found between FSFI and erectile dysfunction, premature and delayed ejaculation. In an age-adjusted model, partner's HSD was negatively related to FSFI total score (Wald=9.196, p=0.002), arousal (Wald=7.893, p=0.005), lubrication (Wald=5.042, p=0.025), orgasm (Wald=9.293, p=0.002), satisfaction (Wald=12.764, p<0.0001), and pain (Wald=6.492, p=0.011) domains. Partner's HSD was also significantly associated with somatized anxiety, low frequency of intercourse, low partner's care for the patient's sexual pleasure, and with a higher frequency of masturbation, even after adjusting for age. In patients not reporting any reduction in libido, FSFI total score was significantly lower when their partner's libido was low (p=0.041); the correlation disappeared if the patient also experienced HSD. In conclusion, the presence of erectile dysfunction, premature, and delayed ejaculation of the partner may not act as a primary contributing factor to FSD, as determined by FSFI scores; conversely, women's sexuality seems to be mostly impaired by the perceived reduction in their partner's sexual interest.

Which are the male factors associated with female sexual dysfunction (FSD)?

It has been generally assumed that partner's erectile dysfunction, premature, and delayed ejaculation play a significant role in determining female sexual dysfunction (FSD). This study aimed to evaluate the role of the male partner's sexual function, as perceived by women, in determining FSD. A consecutive series of 156 heterosexual women consulting our clinic for FSD was retrospectively studied. All patients underwent a structured interview and completed the Female Sexual Function Index (FSFI). FSFI total score decreased as a function of partner's age, conflicts within the couple, relationship without cohabitation and the habit of engaging in intercourse to please the partner; FSFI total score increased as a function of frequency of intercourse, attempts to conceive and fertility-focused intercourse. FSFI total score showed a negative, stepwise correlation with partner's perceived hypoactive sexual desire (HSD) (r = -0.327; p < 0.0001), whereas no significant correlation was found between FSFI and erectile dysfunction, premature and delayed ejaculation. In an age-adjusted model, partner's HSD was negatively related to FSFI total score (Wald = 9.196, p = 0.002), arousal (Wald = 7.893, p = 0.005), lubrication (Wald = 5.042, p = 0.025), orgasm (Wald = 9.293, p = 0.002), satisfaction (Wald = 12.764, p < 0.0001), and pain (Wald = 6.492, p = 0.011) domains. Partner's HSD was also significantly associated with somatized anxiety, low frequency of intercourse, low partner's care for the patient's sexual pleasure, and with a higher frequency of masturbation, even after adjusting for age. In patients not reporting any reduction in libido, FSFI total score was significantly lower when their partner's libido was low (p = 0.041); the correlation disappeared if the patient also experienced HSD. In conclusion, the presence of erectile dysfunction, premature, and delayed ejaculation of the partner may not act as a primary contributing factor to FSD, as determined by FSFI scores; conversely, women's sexuality seems to be mostly impaired by the perceived reduction in their partner's sexual interest.

Sexual Activity After 60: A Systematic Review of Associated Factors

Sexuality and the desire for affection and intimacy are important human features across the lifespan. To evaluate and synthesize the existing literature on factors associated with continued sexual activity in adults at least 60 years of age. Three databases were used to select articles, 57 of which met the selection criteria. Methodologic quality was assessed and data were extracted from these studies by two independent reviewers according to standards proposed by the Cochrane Collaboration. Studies were evaluated for quality, included sexual activities, and identified associated factors. Sexual activity was positively associated with past frequency of sexual behavior and partner's interest in sexual activity. Decreased sexual activity (and/or cessation) was associated with the presence of erectile dysfunction and partner's illness. Noteworthy were significant inconsistencies of findings across studies and contrasting findings of generally assumed factors associated with sexual activity in later years (eg, physical and mental health). However, increasing methodologic quality was observed in studies that were more recent. Probable reasons for disparate findings are discussed and recommendations for methodologic improvements are outlined, focusing on population diversity, construct definitions, measurement, and sampling techniques. The literature on sexual activity in older adults is vastly heterogeneous with methodologic caveats and inconsistent results evidenced across studies. Vigilant attention to methodology is essential because sexual activity in later life is multidetermined with amplified individual variability in older vs younger cohorts.

Not in the mood? Men under- (not over-) perceive their partner's sexual desire in established intimate relationships.

Men's sexual overperception bias-where men tend to perceive greater sexual interest in women's behavior than actually exists-is a well-documented finding in previous research. All of the existing research, however, has tested this effect in the context of initial encounters or for fictitious or unknown targets. No research currently exists on how people perceive their romantic partner's sexual desire in the context of ongoing, intimate relationships. In 3 dyadic studies, we provide evidence that men in established romantic relationships err in the direction of the opposite bias and underperceive their romantic partner's sexual desire. We also demonstrate that this underperception bias is functional (particularly for men) in that it is associated with their partner feeling more satisfied and committed to the relationship. In addition, people are particularly likely to underperceive their partner's desire on days when they are motivated to avoid sexual rejection, and men's underperception bias is, in part, accounted for by men's higher general levels of sexual desire than women. The current studies extend previous findings on sexual perceptual biases and demonstrate the important role of context in men's judgments of a partner's sexual interest. (PsycINFO Database Record

Contextual Influences on Men's Perceptions of Women's Sexual Interest.

The current study evaluated whether the sexual relevance of the social environment potentiated men's judgments of women's sexual interest, particularly among men reporting more frequent misperception of a potential partner's sexual interest. Twenty-eight scenes were constructed depicting social environments that were either lower or higher in sexual relevance (e.g., office vs. bar). A full-body photograph of one of 14 college-aged women was inserted into each scene; the women all expressed neutral-to-positive affect and varied in provocativeness of dress and attractiveness. A total of 237 undergraduate males viewed each scene and judged how sexually interested and friendly each woman felt. Sexually relevant social environments potentiated men's judgments of women's sexual interest far more than their friendliness. This effect was stronger among more conservatively dressed women and among men reporting more frequent experiences of misperceiving a woman's sexual interest. The findings highlight the contextualized nature of emotional perception, whereby perception of emotion is potentiated in congruent, relative to incongruent, contexts.

Managing the relational character of public-private partnership contracts

A public-private partnership contract has the character of a relational contract. Relational contracts are incomplete agreements governing transactions where the contracting parties have mutually agreed that it is impossible or economically inefficient to contractually define ex ante possible difficulties and contingencies in the contract implementation, nor the difficulties and contingencies underlying the ex post control of contract performance by a third entity (court or arbitration). Considering the methodology of managing relational contracts, it is essential that the theory of relational contracts does not advocate for the establishment of relational contracts as a separate category of contracts, with specifically designated contractual instruments. This theory defines the relational contract as a category which legitimizes 'the relational mode' of a particular contract. The methodology of relational contracts is important for contracts on public-private partnership as it ensures that the contractual relationship is aligned with the changes in the immediate environment where the PPP contract operates. The aforementioned alignment has two aspects. The first one is the ex ante aspect of the alignment which is primarily aimed at preventing the detrimental effect of such alignment to the public partner's interests. Therefore, the intent to prevent such an effect shall be taken into account when defining the criteria for the selection of the most favorable private partner and the best offer. At the same time, it is essential to establish verifiable standards for measuring the private partner performance in the phase of contract implementation. For this goal to be achieved, it is crucial to specify the subject matter of the private partner's obligations, to establish the priority rank of PPP project objectives, to elaborate on the specific requirements governing the eligibility of private partners to participate in the bidding process, to specify the 'value for money' which the public partner will obtain by the implementation of the contract, and to ensure an adequate structural framework of the PPP contract. The second one is the ex post aspect of alignment which involves alignment of the contract to the contextual changes in the contract environment during the contract period. In this regard, the key principles are the principles of solidarity and cooperation.

The Manhattan effect: When relationship commitment fails to promote support for partners’ interests.

Research on close relationships has frequently contrasted one's own interests with the interests of the partner or the relationship and has tended to view the partner's and the relationship's interests as inherently aligned. The present article demonstrated that relationship commitment typically causes people to support their partner's personal interests but that this effect gets weaker to the extent that those interests misalign or even threaten the relationship. Studies 1a and 1b showed that (a) despite their strong correlation, partner-oriented and relationship-oriented concerns in goal-directed behaviors are separable and (b) relationship commitment strengthens only the link between relationship-oriented motivation and the goal pursuit (not the link between partner-oriented motivation and the goal pursuit). The remaining 7 studies zero in on circumstances in which the partner's and the relationship's interests are in conflict, demonstrating that (c) relationship commitment reliably increases the tendency to support the partner's personal interests when those interests do not pose a strong threat to the relationship but that (d) this effect becomes weaker-and even reverses direction-as the relationship threat posed by the partner's interests becomes stronger. The reduction or reversal of the positive link between relationship commitment and propartner behaviors in such situations is termed the Manhattan effect. These findings suggest that the partner-versus-relationship conflicts provide fertile ground for novel theorizing and empirical investigations and that relationship commitment appears to be less of a partner-promoting construct than relationship science has suggested; instead, its role appears to be focused on promoting the interests of the relationship.

Tips to Start and Continue a Conversation

The average adult reports being listened to less than 10 minutes a week. Think about all the important information that goes unheard, the relationships that dissolve, the careers that implode all because we weren't really listening to what others were trying to tell us. Throughout her career, Dr. Mary Beth Lehmanowsky has experienced firsthand the importance of listening. “I've found that throughout every job I've had, it's the relationships that count,” she said. Lehmanowsky teaches graduate students pursuing administrative certification at the University of Nebraska-Lincoln, where she earned her PhD. Before that, she spent 38 years in the Lincoln public schools as a high school teacher, counselor, assistant principal, principal and supervisor of secondary education personnel services. Lehmanowsky spoke about the behaviors that encourage and discourage conversations at the University of Nebraska conference on Women in Educational Leadership held in Lincoln in October 2012. Some 25 years ago, the Gallup Organization asked people about quality listening time. The 10-minutes-a-week statistic came from that poll. That was long before the advent of smartphones, tablets, streaming and on-demand. How does today's technology change this figure? Although there's no new data, the supposition is that the 10 minutes has become significantly less. While most women, who prize relationships, usually succeed at conversations, some behaviors can stop a conversation in its tracks. Do you recognize any of these typical conversation types? Their questions don't flow. They're asked in the heat of emotion. Most are closed questions so the parents only get a one-word response. If they even get their children's attention away from Facebook, texting or iPods, these parents don't know the correct way to start a conversation much less keep it going. They're clueless as to how a conversation hangs together. A caring conversation chain begins with a question that allows the listener to respond and give free information. The next question is built on their response. A conversation chain generally starts with a “how” or “why” question, which will bring more open rather than closed answers. Questions that are conversation chain stoppers often begin with the words “do,” “will,” “could,” or “would.” Because those chain stoppers require only a one-word response, they won't create authentic conversations. Trying to elicit more information by following up with “why” question could cause defensiveness or be seen as an attack. It's also hard to rephrase a closed question to bring more clarity or to elicit more information. Although some conversation starters like “Tell me about …” are open ended, they may come across as a command. Sensitive types may shut down in the face of such a demand. Want to see how you stack up in conversations? She had participants try this technique with a partner: One partner made a brief statement on a topic of her interest. The other's job was to continue the conversation for three minutes by asking questions. Those who asked a closed question had to give the partner a piece of candy corn (it was Halloween). If all of her questions were open, she got to keep her candy. After three minutes, the partners switched roles. Even if your partner's interest is deadly dull or unique, this technique will work. (The editor's partner's interest was dressing up her wiener dogs in costumes and keeping their photos on her iPhone). “You don't have to be interested in other's interests if you care about them as people,” said Lehmanowsky. One way of creating a successful conversation is to give people the opportunity to talk about themselves. This includes those whom you think you know the best. We ask the fewest open-ended questions with the people we are closest to. We're accustomed to using shorthand with them and make assumptions rather than actually listening to what they say. We think we know them so well that we can predict their answers. By making that assumption, we dismiss their responses when we really should be listening. If you don't care, don't ask. Perhaps if more of us choose to take the time to really listen, problems that once seemed intractable can finally be solved. Can you hear me? Can you hear me NOW? Contact: Lehmanowsky@gmail.com

Sexual life and fertility desire in long-term HIV serodiscordant couples in Addis Ababa, Ethiopia: a grounded theory study

BackgroundEven though remarkable progress has been achieved, HIV/AIDS continues to be a major global health priority. HIV discordant relationship is one of the emerging issues in HIV prevention endeavour. In Ethiopia, very little is known about HIV-serodiscordant couples particularly how they manage their sexual relationship and fertility desire. Therefore, we conduct this study with the aim of exploring the experiences of HIV discordant couples about their sexual life, and fertility desire in the context of long-term relationships in Addis Ababa, Ethiopia.MethodsA grounded theory approach was employed using in-depth interviews among 36 informants in ART/PMTCT centers of three public hospitals, a health center and one PLHIV association in Addis Ababa. Theoretical sampling was used to recruit 28 clients who lived in a discordant relationship and eight health care providers as key informants. Data collection and analysis were undertaken simultaneously using a constant comparison. The analysis was facilitated using OpenCode software.ResultsA grounded theory pertaining to sexual life and desire to have a child among HIV discordant couples emerged as “maintaining the relationship” as a core category. Couples pass through a social process of struggle to maintain their relationship. The causal conditions for couples to enter into the process of struggle to maintain their relationship were collectively categorized as “Entering in-to a transition” (knowing HIV serostatus) and this includes mismatch of desire to have a child, controversy on safe sex versus desire to have a child, and undeniable change in sexual desire and practice through time were the features in entering into-transition. Then after the transition, couples engaged in certain actions/strategies that are categorized as “dealing with discordancy” such as entertaining partner’s interest by scarifying once self interest to maintain their relationship.ConclusionsHIV discordant couples’ relationship is filled with controversies of maintaining relationship versus fear of getting infected. The findings of this study have suggested the need to view discordant couple’s actions as a process of maintaining their relationship in the context of eminent risks. Further study should be done among HIV discordant couples to assess the fitness of the current model in different setups and population. In addition, a study could begin to test the hypotheses proposed in this study.

“Male Involvement” in Women and Children's HIV Prevention: Challenges in Definition and Interpretation

“Male Involvement” in Women and Children's HIV Prevention: Challenges in Definition and Interpretation

The Integration of Corporate Security Strategies in Collaborative Business Processes

In response to increasing economical constraints, enterprise organization has evolved toward new structures such as networked enterprise, supply chains, virtual enterprise, or collaborative business organizations. This structural organization requires the interoperability of business processes (BPs)and information systems. Dealing with interoperability often leads to the deployment of Service-Oriented Architecture (SOA) based on Enterprise Service Bus (ESB) to design agile collaborative BPs and publish and compose new services. In order to protect each partner's own interests, security strategies must be developed and integrated in the service environment. Unfortunately, traditional security approaches deal with security concerns from a technical perspective (i.e., data transmission or authentication, etc.) and do not support end-to-end security in a distributed environment of business services and collaborative processes. In this paper, we attempt to improve end-to-end security by annotating service descriptions with security objectives used to generate convenient quality of protection (QoP) agreements between partners. Conversely, agreements are processed by a dedicated matching module with respect to security requirements and preferences to select business services, and then, compose their appropriate technical security services.