74 resultados para The IRS Collection Division: Contacts and Settlements


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This study examined peer relationships and psychosocial functioning as a function of maternal and paternal involvement and nurturance along with the moderating effects of gender, family form, and ethnicity. Prior research has shown the influence of mother’s involvement on peer relationship quality but not of fathers. Further, previous studies did not examine moderation by family form, gender, or ethnicity. The sample consisted of 1359 students who identified their biological mother and father as the most influential parental figures in their lives. Their ages ranged from 18 to 26; Sixty-one percent of the sample was Hispanic, 13% non-Hispanic Black, 25% non-Hispanic White; 76% female and 70% from intact families. The analytical strategy included using bivariate correlations and structural equation modeling to examine these relationships. ^ All dimensions of maternal and paternal nurturing and involvement were positively related to positive characteristics of peer relationships, self-esteem and life satisfaction consistent with the multicultural findings of PARTheory (Rohner, Khalique, & Cournoyer, 2005). A structural model was developed that was able to adequately account for the relationship between parental influence, peer relationships, and psychosocial functioning. These effects of both maternal and paternal influence were strongly moderated by culture, family form, and gender. Finally, a differential effect was found among parental influence with fathers having a greater influence on friendship quality and importance than mothers, despite greater maternal involvement. ^ These findings have theoretical, clinical, and social implications as they call for a socially based theoretical perspective within which to study these relationships. Such a perspective would better inform clinicians when using impaired social functioning as indicative of axial diagnosis, and for the implementation of social policy to encourage paternal involvement. ^

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Public schools traditionally have been held accountable for educating the majority of the nation’s school children, and through the years, these schools have been evaluated in a variety of ways. Currently, evaluation measures for accountability purposes consist solely of standardized test scores. In the past, only test scores of general education students were analyzed. Laws governing the education of students with disabilities, however, have extended accountability measures not only to include those students, but to report their scores in a disaggregated form (No Child Left Behind Act, 2001). The recent emphasis on accountability and compliance has resulted in the need for schools to carefully examine how programs, services, and policies impact student achievement (Bowers & Figgers, 2003). ^ Standard-based school reform and accountability systems have raised expectations about student learning outcomes for all students, including those with disabilities and minority students. Yet, overall, racial/ethnic minority students are performing well below their White non-Hispanic peers in most academic areas. Additionally, with respect to special education, there exists an enduring problem of disproportionate representation of racial/ethnic minority students (National Research Council, 2000). ^ This study examined classroom placement (inclusive versus non-inclusive) relative to academic performance of urban, low socioeconomic Hispanic students with and without disabilities in secondary content area classrooms. A mixed method research design was used to investigate this important issue using data from a local school district and results from field observations. The study compared performance levels of four middle school Hispanic student subgroups (students with disabilities in inclusive settings, students without disabilities in inclusive settings, students with disabilities in resource settings, and student without disabilities in general education settings) each in their respective placements for two consecutive years, exploring existing practices within authentic settings. ^ Significant differences were found in the relationship of educational placement and achievement between grade level and disability in the areas of math and reading. Additionally, clear and important differences were observed in student-teacher interactions. Recommendations for further researchers and stakeholders include soliciting responses from teams at the schools composed of general education and special education teachers, administrative personnel, and students as well as broadening the study across grade levels and exceptionalities. ^

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This dissertation analyzes the (ab)use of politics and eroticism within the framework of the Transition to democracy in Spain, its social and cultural impact—on literature, film, music, and popular media—, and its consequences. After a period of nearly four decades, when the country was subjected to a totalitarian regime, Spanish society underwent a process of democratic restoration. As a result, the two topics considered taboo during almost forty years of repression—i.e., politics and sexuality/eroticism—, gushed out fiercely. Every aspect of culture was influenced by and intrinsically linked to them. However, while we have been offered a more or less global approach to the Transition—the Transition as a whole—, and some studies have focused on diverse areas, no research to date has covered in depth the significance of those issues during that historical moment. Considering the facts stated above, it was imperative to conduct a more detailed analysis of the influence of both eroticism and politics on the cultural production of the Transition from different perspectives. Although the academic intelligentsia has often rejected them as expressions of mass culture, we must consider Pierre Bourdieu’s theories—in line with the tradition of classical sociology, that includes science, law, and religion, together with artistic activities—, Michel Foucault’s ideas on sexuality, and New Historicism, examining texts and their contexts. This work concludes that the (ab)use of both subjects during the Spanish Transition was a reaction to a repressive condition. It led to extremes, to societal transgression and, in most cases, to the objectification of women because of the impositions of a patriarchal society. It was, however, part of a learning and, in a sense, cathartic process that led, eventually, to the reestablishment of the status quo, to a more equitable and multicultural society where men, women, and any political or sexual tendencies are respected—at least, in theory.

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The maturation of the public sphere in Argentina during the late nineteenth and early twentieth centuries was a critical element in the nation-building process and the overall development of the modern state. Within the context of this evolution, the discourse of disease generated intense debates that subsequently influenced policies that transformed the public spaces of Buenos Aires and facilitated state intervention within the private domains of the city’s inhabitants. Under the banner of hygiene and public health, municipal officials thus Europeanized the nation’s capital through the construction of parks and plazas and likewise utilized the press to garner support for the initiatives that would remedy the unsanitary conditions and practices of the city. Despite promises to the contrary, the improvements to the public spaces of Buenos Aires primarily benefited the porteño elite while the efforts to root out disease often targeted working-class neighborhoods. The model that reformed the public space of Buenos Aires, including its socially differentiated application of aesthetic order and public health policies, was ultimately employed throughout the Argentine Republic as the consolidated political elite rolled out its national program of material and social development.

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One of the overarching questions in the field of infant perceptual and cognitive development concerns how selective attention is organized during early development to facilitate learning. The following study examined how infants' selective attention to properties of social events (i.e., prosody of speech and facial identity) changes in real time as a function of intersensory redundancy (redundant audiovisual, nonredundant unimodal visual) and exploratory time. Intersensory redundancy refers to the spatially coordinated and temporally synchronous occurrence of information across multiple senses. Real time macro- and micro-structural change in infants' scanning patterns of dynamic faces was also examined. ^ According to the Intersensory Redundancy Hypothesis, information presented redundantly and in temporal synchrony across two or more senses recruits infants' selective attention and facilitates perceptual learning of highly salient amodal properties (properties that can be perceived across several sensory modalities such as the prosody of speech) at the expense of less salient modality specific properties. Conversely, information presented to only one sense facilitates infants' learning of modality specific properties (properties that are specific to a particular sensory modality such as facial features) at the expense of amodal properties (Bahrick & Lickliter, 2000, 2002). ^ Infants' selective attention and discrimination of prosody of speech and facial configuration was assessed in a modified visual paired comparison paradigm. In redundant audiovisual stimulation, it was predicted infants would show discrimination of prosody of speech in the early phases of exploration and facial configuration in the later phases of exploration. Conversely, in nonredundant unimodal visual stimulation, it was predicted infants would show discrimination of facial identity in the early phases of exploration and prosody of speech in the later phases of exploration. Results provided support for the first prediction and indicated that following redundant audiovisual exposure, infants showed discrimination of prosody of speech earlier in processing time than discrimination of facial identity. Data from the nonredundant unimodal visual condition provided partial support for the second prediction and indicated that infants showed discrimination of facial identity, but not prosody of speech. The dissertation study contributes to the understanding of the nature of infants' selective attention and processing of social events across exploratory time.^

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This case study examines the factors that shaped the identity and landscape of a small island-urban-village between the north and south forks of the Middle River and north of an urban area in Broward County, Florida. The purpose of the study is to understand how Wilton Manors was transformed from a “whites only” enclave to the contemporary upscale, diverse, and third gayest city in the U.S. by positing that a dichotomy for urban places exists between their exchange value as seen by Logan and Molotch and the use value produced through everyday activity according to Lefebvre. Qualitative methods were used to gather evidence for reaching conclusions about the relationship among the worldview of residents, the tension between exchange value and use value in the restructuration of the city, and the transformation of Wilton Manors at the end of the 1990s. Semi-structured, in-depth interviews were conducted with 21 contemporary participants. In addition, thirteen taped CDs of selected members of founding families, previously taped in the 1970s, were analyzed using a grounded theory approach. My findings indicate that Wilton Manors’ residents share a common worldview which incorporates social inclusion as a use value, and individual agency in the community. This shared worldview can be traced to selected city pioneers whose civic mindedness helped shape city identity and laid the foundation for future restructuration. Currently, residents’ quality of life reflected in the city’s use value is more significant than exchange value as a primary force in the decisions that are made about the city’s development. With innovative ideas, buildings emulating the new urban mixed-use design, and a reputation as the third gayest city in the United States, Wilton Manors reflects a worldview where residents protect use value as primary over market value in the decisions they make that shape their city but not without contestation.^

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There is currently no evidence describing what characteristics make an Athletic Training Program Director (PD) an effective leader. An influx of accredited programs resulted in a rapid increase in the demand for PDs, yet training and preparation for these positions has failed to evolve. Although Certified Athletic Trainers (ATs) are trained in specific content areas, they may not always be prepared for the administrative and leadership responsibilities associated with the role of PD (Leone, 2008). This dissertation examined the relationships between selected characteristics and leadership outcomes of Athletic Training Program Directors. Each PD participants (n=27) completed a demographic questionnaire to obtain the leader's academic preparation, accreditation experience and leadership training history. Each participant also completed the Multifactor Leadership Questionnaire (MLQ) to obtain leadership styles, behaviors, and outcomes. Overall, the PDs reported utilizing transformational leadership most often and passive avoidant leadership least often. There was no significant difference between PDs with master's and doctorate degrees on overall leadership outcome. However, participants with a doctorate degree scored significantly different on the effectiveness component of the leadership outcome compared with participants with a master's degree. Those participants who have completed academic coursework on leadership scored significantly different on the leadership outcome compared to those who have not completed academic coursework on leadership. Findings from this study indicate that changes to the current requirements for the role of PD may be warranted. Consideration should be given to increasing the minimum degree requirement and requiring academic coursework on leadership. Future research may be useful in determining specific degree guidelines and types and amounts of leadership training that would be beneficial to Athletic Training PDs.

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Precipitation data collected from five sites in south Florida indicate a strong seasonal and spatial variation in δ18O and δD, despite the relatively limited geographic coverage and low-lying elevation of each of the collection sites. Based upon the weighted-mean stable isotope values, the sites were classified as coastal Atlantic, inland, and lower Florida Keys. The coastal Atlantic sites had weighted-mean values of δ18O and δD of −2.86‰ and −12.8‰, respectively, and exhibited a seasonal variation with lower δ18O and δD values in the summer wet-season precipitation (δ18O = −3.38‰, δD = −16.5‰) as compared to the winter-time precipitation (δ18O = −1.66‰, δD = −3.2‰). The inland site was characterized as having the highest d-excess value (+13.3‰), signifying a contribution of evaporated Everglades surface water to the local atmospheric moisture. In spite of its lower latitude, the lower Keys site located at Long Key had the lowest weighted-mean stable isotope values (δ18O = −3.64‰, δD = −20.2‰) as well as the lowest d-excess value of (+8.8‰). The lower δD and δ18O values observed at the Long Key site reflect the combined effects of oceanic vapor source, fractionation due to local precipitation, and slower equilibration of the larger raindrops nucleated by a maritime aerosol. Very low δ18O and δD values (δ18O < −6‰, δD < −40‰) were observed just prior to the passage of hurricanes from the Gulf of Mexico as well as during cold fronts from the north-west. These results suggest that an oceanic vapor source region to the west, may be responsible for the extremely low δD and δ18O values observed during some tropical storms and cold fronts.

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The purpose of this study was to explore the relationship between faculty perceptions, selected demographics, implementation of elements of transactional distance theory and online web-based course completion rates. This theory posits that the high transactional distance of online courses makes it difficult for students to complete these courses successfully; too often this is associated with low completion rates. Faculty members play an indispensable role in course design, whether online or face-to-face. They also influence course delivery format from design through implementation and ultimately to how students will experience the course. This study used transactional distance theory as the conceptual framework to examine the relationship between teaching and learning strategies used by faculty members to help students complete online courses. Faculty members' sex, number of years teaching online at the college, and their online course completion rates were considered. A researcher-developed survey was used to collect data from 348 faculty members who teach online at two prominent colleges in the southeastern part of United States. An exploratory factor analysis resulted in six factors related to transactional distance theory. The factors accounted for slightly over 65% of the variance of transactional distance scores as measured by the survey instrument. Results provided support for Moore's (1993) theory of transactional distance. Female faculty members scored higher in all the factors of transactional distance theory when compared to men. Faculty number of years teaching online at the college level correlated significantly with all the elements of transactional distance theory. Regression analysis was used to determine that two of the factors, instructor interface and instructor-learner interaction, accounted for 12% of the variance in student online course completion rates. In conclusion, of the six factors found, the two with the highest percentage scores were instructor interface and instructor-learner interaction. This finding, while in alignment with the literature concerning the dialogue element of transactional distance theory, brings a special interest to the importance of instructor interface as a factor. Surprisingly, based on the reviewed literature on transactional distance theory, faculty perceptions concerning learner-learner interaction was not an important factor and there was no learner-content interaction factor.

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This study investigated the effectiveness of goal setting and attributional feedback on self-efficacy for writing and writing achievement of students who are gifted underachievers. Students in grades 3, 4 and 5 participated. Five dependent measures were investigated: fluency, syntax, range, diversity and organization. The results indicated that a systematic writing instruction program increased self-efficacy for writing. In addition the self-efficacy strategies of goal setting and attributional feedback improve self-efficacy and increased some areas of writing achievement. The dependent measures most affected were fluency, syntax and organization. The students in this study did not improve their levels of vocabulary. This study included many practical applications for teachers to use in a classroom setting. ^

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Most advertising research has focussed at examining effects of advertising on attitudinal responses or brand preference and choice. However, in a natural environment, the time period between advertising exposure and purchase decision is filled with prepurchase search. Prepurchase external search refers to information search from sources other than memory, prior to making a purchase decision. Usually consumers access only a small subset of available information and base their choice decisions on it. Prepurchase search therefore acts as a filter and, the final choice depends critically on the small subset of potential inputs the consumer notes in the environment and integrates into the decision. Previous research has identified a variety of factors that affect consumers' prepurchase search behavior. However, there is little understanding of how specific advertisements designed by marketers impact consumers' prepurchase search. A marketer would like consumers to search information that reflects favorably on his/her brand. Hence, s/he would attempt to influence the brands and attributes on which consumers seek information prior to making a choice. The dissertation investigates the process by which a particular marketer's advertising influences consumers' search on available brands, i.e., the marketer's brand and other competing brands. The dissertation considers a situation where exposure to advertising occurs prior to seeking information from any other source. Hence, the impact of advertising on subsequent search behavior is the topic of interest. The dissertation develops a conceptual model of advertising effects on brand search and conducts two experiments to test the tenets of this model. Specifically, the dissertation demonstrates that attitudinal responses generated by advertising mediate advertising effects on search attitudes and behaviors. The dissertation goes on to examine how attitudinal responses generated by advertising and subsequent effects on search alter brand preference and choice. ^

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The purpose of this study was to gain a better understanding of the foreign direct investment location decision making process through the examination of non-Western investors and their investment strategies in non-traditional markets. This was accomplished through in-depth personal interviews with 50 Overseas Chinese business owners and executives in several different industries from Hong Kong, Singapore, Taiwan, Malaysia, and Thailand about 97 separate investment projects in Southeast and East Asia, including The Philippines, Malaysia, Hong Kong, Singapore, Vietnam, India, Pakistan, South Korea, Australia, Indonesia, Cambodia, Thailand, Burma, Taiwan, and Mainland China.^ Traditional factors utilized in Western models of the foreign direct investment decision making process are reviewed, as well as literature on Asian management systems and the current state of business practices in emerging countries of Southeast and East Asia. Because of the lack of institutionalization in these markets and the strong influences of Confucian and patriarchal value systems on the Overseas Chinese, it was suspected that while some aspects of Western rational economic models of foreign direct investment are utilized, these models are insufficient in this context, and thus are not fully generalizable to the unique conditions of the Overseas Chinese business network in the region without further modification.^ Thus, other factors based on a Confucian value system need to be integrated into these models. Results from the analysis of structured interviews suggest Overseas Chinese businesses rely more heavily on their network and traditional Confucian values than rational economic factors when making their foreign direct investment location decisions in emerging countries in Asia. This effect is moderated by the firm's industry and the age of the firm's owners. ^

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A fundamental goal of education is to equip students with self-regulatory capabilities that enable them to educate themselves. Self directedness not only contributes to success in formal instruction but also promotes lifelong learning (Bandura, 1997). The area of research on self-regulated learning is well grounded within the framework of psychological literature attributed to motivation, metacognition, strategy use and learning. This study explored past research and established the purpose of teaching students to self-regulate their learning and highlighted the fact that teachers are expected to assume a major role in the learning process. A student reflective writing journal activity was sustained for a period of two semesters in two fourth-grade mathematics classrooms. The reflective writing journal was analyzed in search of identifying strategies reported by students. Research questions were analyzed using descriptive statistics, frequency counts, cross-tabs and chi-square analyses. ^ Results based on student-use of the journals and teacher interviews indicated that the use of a reflective writing journal does promote self-regulated learning strategies to the extent which the student is engaged in the journaling process. Those students identified as highly self-regulated learners on the basis of their strategy use, were shown to consistently claim to learn math “as well or better than planned” on a weekly basis. Furthermore, good self-regulators were able to recognize specific strategies that helped them do well and change their strategies across time based on the planned learning objectives. The perspectives of the participating teachers were examined in order to establish the context in which the students were working. The effect of “planned change” and/or the resistance to change as established in previous research, from the teachers point of view, was also explored. The analysis of the journal data did establish a significant difference between students who utilized homework as a strategy. ^ Based on the journals and interviews, this study finds that the systematic use of metacognitive, motivational and/or learning strategies can have a positive effect on student's responsiveness to their learning environment. Furthermore, it reflects that teaching students “how to learn” can be a vital part of the effectiveness of any curriculum. ^

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Seven basic elements differentiate British from American trial procedures: confining attorneys to their tables; dealing with objections outside the presence of the jury; resolving disagreements between attorneys prior to objections being made; presenting the defense opening statement at the close of the prosecution case; the judge directly questions witnesses and has a wider latitude in controlling the evidence; and the judge gives a summation of all the evidence presented to the jury (Fulero & Turner, 1997). The present experiment examined the influence of these different courtroom procedures, judges' non-verbal behavior, and evidence strength on juror decision-making. Using models of persuasion to understand how the varying elements may effect juror decision-making, it was predicted that trials following American courtroom procedures would be more distracting for jurors and as such, they would be more likely to rely on the peripheral cue of the judge's expectations for trial outcome as expressed in his nonverbal behavior. In trials following British procedures jurors should be less distracted and better able to scrutinize the strength of the evidence that in turn should minimize the influence of the judge's nonverbal behavior. Two hundred forty-five participants viewed a mock civil trial in which courtroom procedure, judge's nonverbal behavior, and evidence strength were varied. Analyses suggest that courtroom procedure and evidence strength influenced the direction of participants' verdicts, but that judge's nonverbal behavior did not have a direct impact on verdict preference. Judge's nonverbal behavior appeared to influence other measures related to verdict. Participants were more confident in their verdicts when they agreed with judge's nonverbal behavior and when they viewed British courtroom procedures. Participants were more likely to return estimates of the defendant's liability that reflected judge's nonverbal behavior and a congruency with evidence strength. Participants also recalled more facts in the British conditions than in the American conditions. These findings are interpreted as indicating the importance of the impact of trial procedures and of nonverbal influence. ^

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The purpose of this study was to evaluate the impact of the ropes course on the self-esteem of undergraduate and graduate students. The ropes course provides challenging experiential activities that facilitate personal confidence and group teamwork. The study relates to adult education, experiential education, and program evaluation within the context of hospitality and tourism management education. Quantitative data were based on the assessment of self-esteem through the completion of the Coopersmith Self-Esteem Inventory (SEI-C) modified for this study. Qualitative data were based on assessment of participants' reflective papers stating their perceptions of the ropes course. ^ The study compared a treatment group (31 undergraduate and 25 graduate students) which participated in the ropes course, and a control group (31 undergraduate and 25 graduate students) which did not participate. Both groups completed the pre- and post-treatment SEI-C at the same time intervals. The quantitative data were analyzed using a two-way repeated-measures analysis of variance (ANOVA). The qualitative data, comprised of reflective papers voluntarily written by 44 (79%) of the treatment group, were coded using four major themes reflecting the students' perceptions about the ropes course. ^ Scores on the pretest and posttest of the SEI-C were not significantly different for the two groups. The qualitative data showed a favorable impact of the ropes course. The discrepancy in the outcomes based on these two measures suggests that the SEI-C self-report paper-and-pencil instrument may not be sufficiently refined to evaluate the complex issue of self-esteem. The SEI-C, if used, should be supplemented by other evaluation measures, since the two measures may be evaluating different components of self-esteem. They may be also differentially affected by bias in scoring, or by statistical characteristics of reliability and validity. ^