Financial Ratios: Perceptions of Lodging Industry General Managers, and Financial Executtves

Financial ratios are the most meaningful information in financial statements to executives and managers. The author analyzes the results of two surveys designed to rank the degree of importance and usefulness of these ratios to several user groups.

Perceptions of family environment, body image and self-esteem of eating disordered and non-eating disordered women

This study explored the perceptions of family environment, body image and self esteem of women who suffer from anorexia nervosa, bulimia nervosa, and depression. Using a nonequivalent control group design, one hundred and fifty women with anorexia nervosa (n = 50), bulimia nervosa (n = 50), and depression (n = 50) were given the Family Environment Scale (FES) and the Eating Disorders Inventory-2 (EDI-2). The objectives of this study were to: (1) study how women with anorexia nervosa and bulimia nervosa perceive their family environment as measured by the FES; (2) compare and contrast perceptions of family environment of women with anorexia nervosa and bulimia nervosa with the control group; (3) compare and contrast perceived levels of self esteem and body image as measured by the EDI-2 of women with anorexia nervosa and bulimia nervosa with the control group; and (4) examine the perceived family environments of eating disordered and non-eating disordered women with regard to body image and self esteem. Results suggested, women who suffered from anorexia nervosa or bulimia nervosa scored significantly lower (p $<$.021) on the Expressiveness, Intellectual-Cultural Orientation, and Active-Recreational subscales of the FES. The results also indicated that women who suffered from bulimia nervosa scored significantly higher (p $<$.015) than women who suffered from anorexia nervosa on the Conflict and Independence subscales of the FES. The results of studying these three populations reflected that women who suffered from anorexia nervosa scored significantly different (p $<$.000) than women who suffered from bulimia nervosa on many of the subscales of the EDI-2. The findings of the study confirmed that women who suffered from anorexia nervosa or bulimia nervosa scored significantly different (p $<$.000) on the subscales of the EDI-2 compared to women who suffered from depression. It was also confirmed that a relationship does exist between perceptions of body image and self esteem and perceptions of family environment amongst women with anorexia nervosa and bulimia nervosa as compared to depressed women. The findings of the study indicated that women who suffered from anorexia nervosa tended to: be less expressive and independent; handle conflict less openly; have a greater drive for thinness; have greater body dissatisfaction; be more perfectionistic; and struggle more intensely with fears around maturity and social insecurity than did women who suffered from bulimia nervosa or depression. In addition, the findings of the study also suggested that women who suffered from bulimia nervosa tended to: be raised in homes where openly expressed anger is permitted amongst family members; have a lesser drive for thinness; have less body dissatisfaction; be less perfectionistic; and not struggle as intensely with fears around maturity and social insecurity as do women who suffered from anorexia nervosa, but more than women who suffer from depression. Treatment implications that may assist community college professors and counselors in meeting the special needs of this special group of women were also discussed. (Abstract shortened by UMI.) ^

The Ghana National Service Scheme: Perceptions of former educational personnel, students and guardians

The purpose of this inquiry was to investigate the perceptions of former service personnel, students and their parents about the organizational effectiveness of the Ghana National Service Scheme (GNSS). The inquiry addressed the following questions: How do the participants perceive the effectiveness of the national service program on the Ghanaian society? What are the perceptions of school administrators who worked with service personnel, parents and students vis-à-vis the over all impact of the GNSS on the educational system? What are the perceptions of former service personnel, students and their parents in regard to the impact of the GNSS on them? ^ The GNSS is a part within the ministry of education, which is also part in the Ghanaian social structure. Hence, a systems theory approach which asks, “How and why a system as a whole functions as it does” (Patton, 1990), was utilized in the study. Methodologies included purposive sampling; interviews; participant observation, and follow-up interviews. The study was conducted over a six-moth period. ^ A cross-sectional survey design was used to generate data. The survey was followed up with an ethnographic study where in-depth, face-to-face interviews were conducted together with observations. The results were described and interpreted. ^ The summary of findings concludes that perceptional determinants of the effectiveness of the GNSS were biased by the age and zone of origin but not gender. This partially agrees with Marenin's (1990) except for gender. A significant difference was detected between the responses of those who were officials of the National service Secretariat and of former service personnel. The administrators defended the status quo and demonstrated their deeper knowledge about the scheme. The former personnel and parents freely criticized the program when necessary and did not seem to know much about the GNSS. Respondents mostly stressed the need for the secretariat to focus on the following areas: (1) involvement in the agricultural sector of the economy, (2) involvement in rural mass, civic and health education, (3) adequacy of remuneration and personnel welfare, and (4) ensuring posting of personnel to areas of their expertise. Recommendation for further research concluded the study. ^

Perceptions of collaboration between emergency nurses and paramedics

Collaboration between emergency room (ER) nurses and paramedics is vital due to the increasing number of critically ill patients entering the hospital via the "911" system. This descriptive study examined the perception of the collaborative relationship using the Revised Pehl Collaboration Scale (RPCS) and by qualitative data from four free response questions. The results of this study indicated that the overall relationship between the ER nurses and paramedics was friendly but not fully trusting. The content analysis of the free response questions identified that the "report" of patient information was the origin the most conflict. The nurses felt that paramedic patient assessment, patient priorities, and by-pass protocol were problems. Whereas, the paramedics identified the nurses condescending manner and mistrust, not being "listened" to, and overcrowded emergency rooms as the source of conflict. Data was not statistically significant with regards to personal attributes or social demographics from the RPCS.

Influences on immigrant students' perceptions of the chances of making it in the United States

This study examined immigrant minority students' perceptions of race relations and of the chances for social mobility in the United States (U.S.) using cohort samples of West Indian (N = 173) and Haitian (N = 191) students. The Students' responses collected during the 6th and 7th, 8th and 9th grades were analyzed to determine whether perceptions of racial mistrust, teacher derogation and social mobility varied depending on the student's length of stay in the U.S. or self-concept. Quantitative methodology was applied to data extrapolated from a larger epidemiological longitudinal study consisting of 7,386 middle school students in Miami (Vega and Gil, 1998). ^ Results show that West Indian and Haitian students' perceptions of racial mistrust, teacher derogation and social mobility were associated more with student's self-concept than length of stay. Students with more favorable self-concepts reported greater optimism toward social mobility than those with less favorable self-concepts. Results also indicate that in the context of parental education and SES that racial mistrust is the strongest predictor of these students' level of optimism towards social mobility. ^

The will to write: Students' and teachers' perceptions of writing

This study investigated the perceptions of writing among secondary and post-secondary students and their teachers. The focus was on students' writing philosophy and influences, perceptions of the writing process, and perceptions of student writing skills, high stakes assessment tests, and writing across the curriculum. ^ An ethnographic case study was used to investigate the perceptions of writing among ten students and their English teachers in two high schools, a community college, and a university. To establish balance and ethnic plurality, seven females and three males representing the four large ethnic groups in South Florida—African American, Haitian American, European American and Latino—participated. During one four-month term, data from written samples of students' writing, formal and informal interviews, a student focus group, field notes, classroom observations, and a “think-aloud” protocol were collected. ^ Four themes emerged. First, Florida's writing assessment test has a negative influence on students' perceptions of writing. Students' motivation and attitudes as well as their confidence in their abilities were affected by practice and preparation in “recital writing.” Second, writing is a vehicle of social and personal transformation. Students believed that writing is a mean to connect to others and to create change in schools and communities. Third, students lacked the ability to connect writing, thinking and learning. Although students and teachers agree with statements about this connection, students failed to see the relevance of thinking and learning through writing in current or future courses, or in their future careers. Finally, writing context, teachers, schools, peers and gender influenced writing perceptions. Students believed that their writing philosophy, writing process, and perceptions of writing in academia and in the workplace are connected to these five factors. ^ The effect of the Florida writing test pervades students' and teachers' writing perceptions, making a stronger case for writing across the curriculum than previous research. Writing should help students see knowledge as interrelated, honor students' interests and values, and build relationships between and among students, schools and communities. In designing and implementing methods that support and sustain student writing, teachers should provide students with multiple opportunities to expand knowledge, learning, and connection through writing. ^

An analysis of Haitian parents' perceptions of their children with disabilities

Parental involvement is an integral part of the educational system in the U.S. Yet, parents from non-mainstream racial/ethnic backgrounds have not fully grasped the nature of parental involvement expectations in the educational process and how these expectations may impact student achievement. The purpose of this study was to identify Haitian parents’ perceptions of their children with disabilities and the education these children were receiving. Several authors have conducted studies on parents of children with disabilities to better gain an understanding of the level of their involvement with their children’s education, their perceptions of the children, and their views on the school system (Harry, 1992a, 1992b). In this study, Haitian parents of children with disabilities were interviewed using an interview protocol. Through these interviews, this study explored 10 Haitian parents’ perceptions of their child with a disability, the education the child was receiving, their interaction with the school system, and how the disability had affected their relationship with their child and their involvement with the school. Findings of the present study revealed that these Haitian parents seldom disagreed with school personnel and did not seem to fully grasp the different methods available to address their concerns as parents of children with disabilities nor the role they were expected to play in the process. The majority did not have basic literacy skills in Creole or English. The parents in this study were overwhelmed by school written communication. Additionally, this study discovered that parents’ perceptions were guided by two core concepts: coping mechanisms and locus of control. Parents with an internal locus of control, who tended to be more educated, focused inward to find solutions to problems encountered. Those with an external locus of control relied on outside influences to resolve their problems. Parental involvement was strongly influenced by their values, beliefs, customs, and conceptual knowledge about disability; all closely aligned with culture and acculturation. Overall, these parents’ perceptions greatly influenced their thoughts and behaviors when they realized that their children with disabilities might fall short of their immigrant dreams of success they held for these children.

An Analysis of Haitian Parents' Perceptions of Their Children With Disabilities

Parental involvement is an integral part of the educational system in the U.S. Yet, parents from non-mainstream racial/ethnic backgrounds have not fully grasped the nature of parental involvement expectations in the educational process and how these expectations may impact student achievement. The purpose of this study was to identify Haitian parents’ perceptions of their children with disabilities and the education these children were receiving. Several authors have conducted studies on parents of children with disabilities to better gain an understanding of the level of their involvement with their children’s education, their perceptions of the children, and their views on the school system (Harry, 1992a, 1992b). In this study, Haitian parents of children with disabilities were interviewed using an interview protocol. Through these interviews, this study explored 10 Haitian parents’ perceptions of their child with a disability, the education the child was receiving, their interaction with the school system, and how the disability had affected their relationship with their child and their involvement with the school. Findings of the present study revealed that these Haitian parents seldom disagreed with school personnel and did not seem to fully grasp the different methods available to address their concerns as parents of children with disabilities nor the role they were expected to play in the process. The majority did not have basic literacy skills in Creole or English. The parents in this study were overwhelmed by school written communication. Additionally, this study discovered that parents’ perceptions were guided by two core concepts: coping mechanisms and locus of control. Parents with an internal locus of control, who tended to be more educated, focused inward to find solutions to problems encountered. Those with an external locus of control relied on outside influences to resolve their problems. Parental involvement was strongly influenced by their values, beliefs, customs, and conceptual knowledge about disability; all closely aligned with culture and acculturation. Overall, these parents’ perceptions greatly influenced their thoughts and behaviors when they realized that their children with disabilities might fall short of their immigrant dreams of success they held for these children.

Influences on immigrant students' perceptions of the chances of making it in the United States

This study examined immigrant minority students' perceptions of race relations and of the chances for social mobility in the United States (U.S.) using cohort samples of West Indian (N=173) and Haitian (N=191) students. The Students' responses collected during the 6th and 7th, 8th and 9th grades were analyzed to determine whether perceptions of racial mistrust, teacher derogation and social mobility varied depending on the student's length of stay in the U.S. or self-concept. Quantitative methodology was applied to data extrapolated from a larger epidemiological longitudinal study consisting of 7, 386 middle school students in Miami (Vega and Gil, 1998). Results show that West Indian and Haitian students' perceptions of racial mistrust, teacher derogation and social mobility were associated more with student's self-concept than length of stay. Students with more favorable self-concepts reported greater optimism toward social mobility than those with less favorable self-concepts. Results also indicate that in the context of parental education and SES that racial mistrust is the strongest predictor of these students' level of optimism towards social mobility.

Controllers' Perceptions of the Importance of Accounting Skills to Lodging Managers

Are managerial accounting skills important to all managers? Which of the common managerial accounting skills are the most important to the non- accounting manager? The authors report on their descriptive research gathered from controllers in the hospitality industry which provides guide- lines for managers in these areas.

Does Financial Performance Depend on Hotel Size? Analysis of the Financial Profile of the U.S. Lodging Industry

This research presents a financial profile of the U.S. Lodging Industry based on an analysis of 2,091 financial statements (fiscal year 2011) for individual hotels ranging in asset size of $500 thousand to $250 million. The study analyzes summary results of the financial position and profitability of hotels based on a common size analysis of Balance Sheets and Income Statements. Furthermore, the study analyzes 10 key performance benchmarks as measured by Liquidity, Solvency and Operating Ratios. The results of the study show a divergence in the hotel industry’s financial performance based on the size of the hotel and by upper, median and lower quartiles of the study sample.

Mobility of General Managers as Lodging Size, Service Vary

Hotel Managerment has usually been viewed as a single labor market which allows considerable movement between properties of different sizes and service levels. The authors question this assumption and support the hypothesis that general managers in one type of hotel will have spent a large majority of their careers in hotels of the same type.

Revisiting the Ethics of Financial Executives in the Lodging Industry

This study revisited ethics in the hospitality industry and involved a randomly selected sample of lodging financial executives taken from the current membership roster of the Hospitality Financial and Technology Professionals (HFTP). After responding to a number of demographic questions, financial executives were asked to respond to 16 business scenarios that involved the issue of ethics. In addition, financial executives were asked if they would or would not do what the controller did in each scenario. Finally, responses of financial executives in the current study were compared to the responses of financial executives in a previous study. Findings indicate that there is considerable disagreement among financial executives regarding the ethical dimensions of common business scenarios

Predicting Lodging Manager Annual Salary Based on Metropolitan Statistical Area Attributes and Lodging Industry Performance: Exploring the Concept

Using multiple regression analysis, lodging managers’ annual mean salaries in 143 Metropolitan Statistical Areas (MSA) within the U.S. were analyzed to identify what relationships existed with variables related to general MSA characteristics, along with the lodging industry’s size and performance. By examining the relationship between these variables, the authors predict the long-term possibility of predicting lodging industry managers’ salaries. These predictions may have an impact on financial performance of an individual lodging property or organization. Through this paper, this concept was applied and explored within U.S. MSAs. These findings may have value for a variety of stakeholders, including human resources practitioners, the hospitality education community, and individuals considering lodging management careers.

Predicting Financial Sources for the Lodging Industry

Given the various changes that have occurred in the financing of the lodging industry, investors and developers interested in the industry are concerned about future sources of capital and the terms at which they will be available. This article presents results of a Delphi study which illustrates the extent to which individual financial institutions are expected to provide capital to the lodging industry and looks at terms and criteria used to make loans.