The Tax Reform Act of 1986: Impact On Hospitality Industries

In her discussion - The Tax Reform Act Of 1986: Impact On Hospitality Industries - by Elisa S. Moncarz, Associate Professor, the School of Hospitality Management at Florida International University, Professor Moncarz initially states: “After nearly two years of considering the overhaul of the federal tax system, Congress enacted the Tax Reform Act of 1986. The impact of this legislation is expected to affect virtually all individuals and businesses associated with the hospitality industry. This article discusses some of the major provisions of the tax bill, emphasizing those relating to the hospitality service industries and contrasting relevant provisions with prior law on their positive and negative effects to the industry. “On October 22, 1986, President Reagan signed the Tax Reform Act of 1986 (TRA 86) with changes so pervasive that a recodification of the income tax laws became necessary…,” Professor Moncarz says in providing a basic history of the bill. Two, very important paragraphs underpin TRA 86, and this article. They should not be under-estimated. The author wants you to know: “With the passage of TRA 86, the Reagan administration achieved the most important single domestic initiative of Reagan's second term, a complete restructuring of the federal tax system in an attempt to re-establish fairness in the tax code…,” an informed view, indeed. “These changes will result in an estimated shift of over $100 billion of the tax burden from individuals to corporations over the next five years [as of this article],” Professor Moncarz enlightens. “…TRA 86 embraces a conversion to the view that lowering tax rates and eliminating or restricting tax preferences (i.e., loopholes) “would be more economically and socially productive.” Hence, economic decisions would be based on economic efficiency as opposed to tax effect,” the author asserts. “…both Congress and the administration recognized from its inception that the reform of the tax code must satisfy three basic goals,” and these goals are identified for you. Professor Moncarz outlines the positive impact TRA 86 will have on the U.S. economy in general, but also makes distinctions the ‘Act will have on specific segments of the business community, with a particular eye toward the hospitality industry and food-service in particular. Professor Moncarz also provides graphs to illustrate the comparative tax indexes of select companies, encompassing the years 1883-through-1985. Deductibility and its importance are discussed as well. The author foresees Limited Partnerships, employment, and even new hotel construction and/or rehabilitation being affected by TRA 86. The article, as one would assume from this type of discussion, is liberally peppered with facts and figures.

Factors positively influencing academically successful, highly motivated African -American high school students

The purpose of this study is two-fold: (1) to investigate the common factors positively influencing academically successful, highly motivated African-American high school students in their educational pursuits; and (2) to determine ways in which educators can facilitate an increased positive impact on minority students' achievement motivation and transition to higher education. ^ Three sources of data inform the qualitative study. Short autobiographical essays address the topic of antecedent factors influencing the students' selection of an academic program of study. Individual interviews using a semi-structured format elicit discussion of prior experiences and influences related to the research sub-questions. Focus group interviews elicit discussion of emergent patterns perceived by the researcher from the autobiographical essays and individual interviews. ^ Results indicate a generic model for success for high achieving African-American students. Students prioritize education as a means to success in life. They receive strong support for educational aspirations from at least one adult within the home. The students are focused on a professional career in the future. The students realize and desire the financial benefits of academic success. The students desire academic challenge. Students have feelings of control over their academic choices; however, they frequently seek the counsel of family members. Prior experience in honors, gifted, or magnet programs did not meet needs. ^ Recommendations for improved educational experiences include: Increase teacher and counselor responsiveness to students. Provide classroom activities which afford more interaction among the students and teacher and relate curriculum to topics of interest. Increase involvement of parents and Black community members in establishing goals and visions of opportunity. Recognize and revere diversity among students within the classroom environment. Set a climate that assumes more individual student responsibility and sets higher academic expectations. ^ The factors influencing academically successful, highly motivated African-American high school students echo the patterns of experiences of many groups. Pride in achievement, emotional support for efforts, expectations of success, independence in thought, and consternation with mediocrity and malaise drive the students to excel academically just like all others who succeed. ^

Un -equal opportunity: Sex and school among first and second generation Mexican immigrant adolescent girls

The purpose of this dissertation was to determine the interactions of sexuality and education among low socioeconomic status first and second generation Mexican immigrant adolescent girls. Much of the existing research differentiates between immigrant generations with little examination of the differences within a particular immigrant generation. This study utilized qualitative methods to examine how various social institutions intersected to influence the young women's decisions about education and sexuality. The methodology included more than three years of participant observation in a South Florida high school and surrounding community; structured and unstructured interviews with twenty young women, their family members, school personnel, and community activists; and surveys conducted with the young women and their parent or guardian. ^ Moving beyond the limits of essentialist immigration theories, this project revealed within group (i.e. immigrant generation) complexities as well as between group similarities. The data included in this dissertation delineate how relationships of power and control permeated the lives of first and second generation Mexican immigrant adolescent girls. The lens of this dissertation is focused on the salient issues of sexuality and education: two dominant forces in many adolescent lives. ^ I found the young women represented a variety of positions on the academic orientation and sexuality continuums and engaged in activities that both reinforced and countered their stated positions on each of these issues. Specifically, first and second generation immigrants are often viewed as maintaining opposing viewpoints about both education and female sexuality however, for these young women the within group variation was larger than the between group variation. While all the young women in this study expressed a belief in the value of education, they engaged in activities that both fortified and contradicted that expressed position. Additionally, although acculturation can lead to increased sexual activity and decreased engagement with education, the first generation immigrant young women in this study became pregnant and/or withdrew from school in equal proportions to their second generation counterparts. In summary, structural forces combined, often inadvertently, and contributed to these young women's spiraling negative academic orientation and/or rational choice of motherhood. Finally, the findings are linked to policy implications. ^

Empowerment, social support, and self -esteem of parents involved in an elementary school program

Parent involvement (PI) in schooling has consistently been correlated with improved academic achievement in children. However, despite the apparent benefits of parent involvement, many schools serving low-income communities report consistent difficulty in facilitating the involvement of parents in their children's schooling. ^ The purpose of this exploratory pilot study was to examine key variables associated with a PI program at a school that served a low-income community. The program was selected because it sustained the involvement of parents for a prolonged period of time. It was also selected because the program was facilitated by social workers. ^ Derived from the literature, four lines of inquiry were examined: (a) the relationship between PI and parent strengths and development; (b) the relationship between PI and children's academic achievement; (c) facilitators for PI; and (d) barriers to PI. These lines of inquiry yielded the study's four primary research questions. The study employed a cross-sectional research design to address them. ^ Thirty-three parents, representing 16 school-involved (SI) parents and 17 non-school involved (NSI) parents, served as study participants. All 33 parents resided in a high poverty community. ^ Quantitative methods were selected to examine differences between study participants and PI. Measures of parental empowerment, social support, self-esteem, and direct and indirect measures of their children's academic achievement were utilized. Qualitative methods were developed to identify and describe SI and NSI parents' perceptions of facilitators for and barriers to PI. ^ This study's findings suggest that PI may yield important benefits for SI parents. These benefits include parents' perceptions of their empowerment, social support, and self-esteem. This study's findings also suggest a relationship between PI and reduced rates of children's school suspensions. This study did not, however, support relationships between PI and children's standardized test scores. This study concludes that despite the apparent benefits of PI for SI parents, PI may nonetheless be a proxy for several unspecified interventions that effect parents, children, schools and communities alike. More precise specifications and robust measures of PI are needed. ^

The relationship between the secondary mathematics curriculum, college persistence, and success at an urban community college

According to Venezia, Kirst, and Antonio (2003) and Barth’s 2002 Thinking K16 Ticket to Nowhere report, the disconnect between K-12 and postsecondary education was a contributing factor to high attrition rates. Since mathematics emerged as a primary concern for college readiness, Barth (2002) called for improving student transitions from K-12 to postsecondary institutions through the use of state or local data. The purpose of the present study was to analyze mathematics course-taking patterns of secondary students in a local context and to evaluate high school characteristics in order to explore their relationships with Associate degree attainment or continuous enrollment at an urban community college. Also, this study extended a national study conducted by Clifford Adelman (The Toolbox Revisited, 2006) as it specifically focused on community college students that were not included his study. Furthermore, this study used the theoretical framework that human capital, social capital, and cultural capital influence habitus—an individual’s or a group’s learned inclination to behave within the parameters of the imposed prevailing culture and norms. Specifically, the school embedded culture as it relates to tracking worked as a reproduction tool of ultimate benefit for the privileged group (Oakes, 1994). ^ Using multilevel analysis, this ex post facto study examined non-causal relationships between math course-taking patterns and college persistence of public high school graduates who enrolled at the local community college for up to 6 years. One school-level variable (percent of racial/ethnic minorities) and 7 student-level variables (community college math proportion, remedial math attempts, race, gender, first-year credits earned, socioeconomic status, and summer credits earned) emerged as predictors for college persistence. Study results indicated that students who enter higher education at the community college may have had lower opportunities to learn and therefore needed higher levels of remediation, which was shown to detract students from degree completion. Community college leaders are called to partner with local high schools with high percentages of racial/ethnic minorities to design academic programs aimed at improving the academic preparation of high school students in mathematics and promote student engagement during the first year and summers of college. ^

A "Transforming the School-to-Prison Pipeline" Initiative: Mentoring Model Pilot Project Symposium

Abstract: This informative and interactive teaching symposium posits the Positive Peer Leadership Mentoring Program (PPLM) as an evidence-based wrap-around service for youth and families in Miami-Dade who are involved in the school-to-prison pipeline. Presenters first provide information to initiate the dialogic process of discerning and interpreting the school-to-prison pipeline, impacted by costs of incarceration for Black youth and families and the move toward effective mental health services in the juvenile justice system. Then, participants experience an interactive pedagogical mentoring format set forth in PPLM as the first step toward transforming the school-to-prison pipeline in their own classroom or other educational setting.

A Case Study of the Ellison Model's Use of Mentoring as an Approach Toward Inclusive Community Building

The Ellison Executive Mentoring Inclusive Community Building (ICB) Model is a paradigm for initiating and implementing projects utilizing executives and professionals from a variety of fields and industries, university students, and pre-college students. The model emphasizes adherence to ethical values and promotes inclusiveness in community development. It is a hierarchical model in which actors in each succeeding level of operation serve as mentors to the next. Through a three-step process--content, process, and product--participants must be trained with this mentoring and apprenticeship paradigm in conflict resolution, and they receive sensitivitiy and diversity training, through an interactive and dramatic exposition. The content phase introduces participants to the model's philosophy, ethics, values and methods of operation. The process used to teach and reinforce its precepts is the mentoring and apprenticeship activities and projects in which the participants engage and whose end product demontrates their knowledge and understanding of the model's concepts. This study sought to ascertain from the participants' perspectives whether the model's mentoring approach is an effective means of fostering inclusiveness, based upon their own experiences in using it. The research utilized a qualitative approach and included data from field observations, individual and group interviews, and written accounts of participants' attitudes. Participants complete ICB projects utilizing the Ellison Model as a method of development and implementation. They generally perceive that the model is a viable tool for dealing with diversity issues whether at work, at school, or at home. The projects are also instructional in that whether participants are mentored or seve as apprentices, they gain useful skills and knowledge about their careers. Since the model is relatively new, there is ample room for research in a variety of areas including organizational studies to dertmine its effectiveness in combating problems related to various kinds of discrimination.

The emergence of a mass community-based ecotourism theme park : the case of Ejido Chacchoben, Quintana Roo, Mexico

In 1998, a dispute between a federal government agency and the local community of Chacchoben resulted in the emergence of a community-based ecotourism (CBE) enterprise to be fully owned and operated by the community in conjunction with a complex arrangement of agreements and partnerships with external actors. CBE is usually framed as a lower-impact, often small-scale alternative to mass tourism and as a conservation and development strategy that can hypothetically protect biologically diverse landscapes while improving the lives of marginalized peasant and indigenous communities through their participation. This case study analyzes the roles of common property land tenure and social capital and how the unique dilemma of a mass community-based ecotourism theme park emerged in Chacchoben. Findings indicate that local decisions and processes of development, conservation, and land use are affected by the complex interaction between local and external institutions and fluctuating levels of social capital.

Empowerment, social support, and self-esteem of parents involved in an elementary school program

Parent involvement (PI) in schooling has consistently been correlated with improved academic achievement in children. However, despite the apparent benefits of parent involvement, many schools serving low-income communities report consistent difficulty in facilitating the involvement of parents in their children's schooling. The purpose of this exploratory pilot study was to examine key variables associated with a PI program at a school that served a low-income community. The program was selected because it sustained the involvement of parents for a prolonged period of time. It was also selected because the program was facilitated by social workers. Derived from the literature, four lines of inquiry were examined: (a) the relationship between PI and parent strengths and development; (b) the relationship between PI and children's academic achievement; (c) facilitators for PI; and (d) barriers to PI. These lines of inquiry yielded the study's four primary research questions. The study employed a cross-sectional research design to address them. Thirty-three parents, representing 16 school-involved (SI) parents and 17 nonschool involved (NSI) parents, served as study participants. All 33 parents resided in a high poverty community. Quantitative methods were selected to examine differences between study participants and PI. Measures of parental empowerment, social support, self-esteem, and direct and indirect measures of their children's academic achievement were utilized. Qualitative methods were developed to identify and describe SI and NSI parents' perceptions of facilitators for and barriers to PI. This study's findings suggest that PI may yield important benefits for SI parents. These benefits include parents' perceptions of their empowerment, social support, and self-esteem. This study's findings also suggest a relationship between PI and reduced rates of children's school suspensions. This study did not, however, support relationships between PI and children's standardized test scores. This study concludes that despite the apparent benefits of PI for SI parents, PI may nonetheless be a proxy for several unspecified interventions that effect parents, children, schools and communities alike. More precise specifications and robust measures of PI are needed.

School desegregation in Broward County, Florida 1970-1998 : a historical study of power

This is a historical case study on school desegregation and power in Broward County, Florida from 1970 to 1998. The purpose of this study is to describe, explain and analyze types of power used by the School Board of Broward County, Florida and community activists, in their efforts to influence desegregation decisions from 1970 to 1998. In addition, this study explains who benefited and who won from the School Board's desegregation decisions and who governed those decisions? A historical case study approach was used as the method for conducting this study. Data sources included 11 interviews of individuals who were involved in school desegregation issues as either School Board officials or community activists and 10 archival data sources. The theoretical models of Russell, Galbraith, Wartenberg and Domhoff were used to determine the different types of power techniques used by School Board officials and community activists and to answer the questions: who benefited and who won from the School Board's desegregation decisions and who governed those policies and practices? The primary beneficiaries of school desegregation policies and practices in Broward County were: white, affluent communities and the builders, developers, realtors and other businesses in the western suburban communities. All of the data sources indicated that the black community did not benefit from the School Board's desegregation policies. The primary power techniques used by School Board officials to influence desegregation policies and practices was "power over opinions" and compensation. These power techniques were manifested by the School Board publicly disputing the allegations raised by community activists and by compensating those who supported and promoted the School Board's desegregation policies and practices. The power techniques primarily used by community activists were coercive force and "power over opinions." They effectively used these power techniques to change the School Board's policies and practices they felt were detrimental to black children and the black community. Based on the analysis of the qualitative data, it can be concluded that black children did not benefit from school desegregation in Broward County, Florida and the community continues to suffer residual effects from past desegregation policies and practices.

Perceptions of Underprepared Community College Students regarding their Educational Achievement

The purpose of this study was to understand the perceptions of underprepared college students who had participated in learning communities and who persisted to complete developmental classes and earned at least 30 college-level credit hours to graduate and the perceptions of their peers who had dropped out of college. The theories posed by Tinto, Astin, and Freire formed the framework for this case study. The 22 participants were graduates or transfer students now attending a public university, currently-enrolled sophomores, and students no longer enrolled at the time of the study. Semi-structured individual interviews and a group interview provided narrative data which were transcribed, coded, and analyzed to gain insights into the experiences and perspectives of the participants. The group interview provided a form of member checking to increase accuracy in interpreting themes. A peer reviewer provided feedback on the researcher’s data analysis procedures. The analysis yielded four themes and 14 sub-themes which captured the essence of the participants’ experiences. The pre-college characteristics/traits theme described the students’ internal values and attributes acquired prior to college. The external college support/community influence theme described the encouragement to attend college the students received from family, friends, and high school teachers. The social involvement theme described the students’ participation in campus activities and their interactions with other members of the campus. The academic integration theme described students’ use of campus resources and their contacts with the faculty. The persisters reported strong family and peer support, a sense of responsibility, appreciation for dedicated and caring faculty, and a belief that an education can be a liberatory means to achieve their goals. The non-persisters did not report having the same sense of purpose, goal orientation, determination, obligation to meet family expectations, peer support, campus involvement, positive faculty experiences, and time management skills. The researcher offers an emerging model for understanding factors associated with persistence and three recommendations for enhancing the academic experience of underprepared college students: (a) include a critical pedagogy perspective in coursework where possible, (b) integrate co-curricular activities with the academic disciplines, and (c) increase student-faculty interaction.

Best Practices: Lessons Learned by a South Florida Non-Profit Community Based Organization while Designing and Implementing a Career Exploration Evidence Informed Framework in Urban Communities

All A’s was designed to support of the agency’s family strengthening initiatives in South Florida. All A’s uses evidence informed strategies poised to be an inclusive curriculum that teaches self-determination and adaptive behavior skills. The framework incorporates problem based learning and adult learning theory and follows the Universal Design for Learning. Since 2012, the agency has served over 8500 youth and 4,000 adults using the framework. The framework addresses educational underachievement and career readiness in at risk populations. It is used to enhance participants AWARENESS of setting SMART goals to achieve future goals and career aspirations. Participants are provided with ACCESS to resources and opportunities for creating and implementing an ACTION plan as they pursue and ACHIEVE their goals. All A’s promotes protective factors and expose youth to career pathways in Science, Technology, Engineering and Math (STEM) related fields. Youth participate in college tours, job site visits, job shadowing, high school visits, online college and career preparation assistance, service learning projects, STEM projects, and the Winning Futures© mentoring program. Adults are assisted with résumé development; learn job search strategies, interview techniques, job shadowing experiences, computer and financial literacy programs. Adults and youth are also given the opportunity to complete industry-recognized certifications in high demand industries (food service, general labor, and construction), and test preparation for the General Educational Development Test.