Tip Allocation: A Compliance Study tor Restaurants

Survey research of the commercial food service industry with regard to tips and tip allocation revealed that 50 percent of restaurateurs require that employees report a minimum amount or percentage of sales and over 50 percent which allocate tips report them as employee income. The authors discuss these results and point out other problems.

Crack tip stress study for elastic-perfectly plastic materials with some applications

The problems of plasticity and non-linear fracture mechanics have been generally recognized as the most difficult problems of solid mechanics. The present dissertation is devoted to some problems on the intersection of both plasticity and non-linear fracture mechanics. The crack tip is responsible for the crack growth and therefore is the focus of fracture science. The problem of crack has been studied by an army of outstanding scholars and engineers in this century, but has not, as yet, been solved for many important practical situations. The aim of this investigation is to provide an analytical solution to the problem of plasticity at the crack tip for elastic-perfectly plastic materials and to apply the solution to a classical problem of the mechanics of composite materials.^ In this work, the stresses inside the plastic region near the crack tip in a composite material made of two different elastic-perfectly plastic materials are studied. The problems of an interface crack, a crack impinging an interface at the right angle and at arbitrary angles are examined. The constituent materials are assumed to obey the Huber-Mises yielding condition criterion. The theory of slip lines for plane strain is utilized. For the particular homogeneous case these problems have two solutions: the continuous solution found earlier by Prandtl and modified by Hill and Sokolovsky, and the discontinuous solution found later by Cherepanov. The same type of solutions were discovered in the inhomogeneous problems of the present study. Some reasons to prefer the discontinuous solution are provided. The method is also applied to the analysis of a contact problem and a push-in/pull-out problem to determine the critical load for plasticity in these classical problems of the mechanics of composite materials.^ The results of this dissertation published in three journal articles (two of which are under revision) will also be presented in the Invited Lecture at the 7$\rm\sp{th}$ International Conference on Plasticity (Cancun, Mexico, January 1999). ^

Planning and evaluation of Business English course in compliance with internationalization in Taiwan: A case study of Tainan Women's College of Arts & Technology

In compliance with the economic internationalization movement and the development of Asia-Pacific Regional Operation Center (APROC) in Taiwan, international business has become more and more important. To sustain favorable trade balances every year and the promotion of APROC in Taiwan, more and more talent with knowledge and skills of Business English are needed. As a consequence, it is necessary to make Business English curriculum appropriate to meet the emerging needs.^ Two groups, experimental and control, received the revised or traditional Business English course to answer the question, "Does the Business English curriculum at Tainan Woman's College of Arts & Technology (TWCAT) meet the needs of students?" Ninety-five subjects were randomly selected from the commercial departments at TWCAT and then randomly assigned to the two groups. In addition, the Business English scores of the subjects' previous semester were collected and analyzed to justify the random selection and assignment. The finding was that their initial equivalence was proved.^ A questionnaire for students and another one for the business community were administered to facilitate data collection and analysis. The results of the questionnaires were used to modify the curriculum content of Business English.^ A final-term examination was given to the subjects at the end of the pilot study of Business English in early May of 1998. The resulting scores of the examination were used to determine if there was a significant difference in learning achievement between the students of the two groups.^ Using Independent Samples Test, significant results indicated that the experimental group had higher level of learning Business English than the control group. The finding supports the hypothesis of this study.^ Recommendations based on these results are that the revised curriculum be adapted and used by TWCAT because it better meets student needs. ^

Strategic Human Resources Management Performance Metrics for Unit-Level Managers: An Exploratory Study of U.S Casual Restaurants

Many restaurant organizations have committed a substantial amount of effort to studying the relationship between a firm’s performance and its effort to develop an effective human resources management reward-and-retention system. These studies have produced various metrics for determining the efficacy of restaurant management and human resources management systems. This paper explores the best metrics to use when calculating the overall unit performance of casual restaurant managers. These metrics were identified through an exploratory qualitative case study method that included interviews with executives and a Delphi study. Experts proposed several diverse metrics for measuring management value and performance. These factors seem to represent all stakeholders’interest.

The Influence of Social Responsibility Image Relative to Product and Service Quality on Brand Loyalty: An Exploratory Study of Quick-service Restaurants

Social responsibility (SR) is becoming an increasingly significant component of many firms’ strategic planning decisions. Research has shown that consumers tend to reward socially responsible behavior. However, there has been little testing of the construct in the hospitality industry. Additionally, when other important variables that influence consumer brand loyalty are considered, will brand social responsibility image (BSRI) still play a significant role? This study investigates the importance of SR and its impact on brand loyalty, relative to product quality and service quality in the quick-service restaurant industry. The authors were also interested to learn whether BSRI impacted consumers' image of product and service quality. It was found that BSRI had a positive impact on brand loyalty, product quality, and service quality. However, product quality was a significantly stronger predictor of brand loyalty than BSRI. Where the vast majority of studies of SR have utilized scenario analysis of hypothetical firms, this study utilizes consumers' perceptions of a real-world firm.

Analysis of global compliance and implementation of the goals of international environmental treaties: A case study of the Convention on Biodiversity (CBD)

The Convention on Biodiversity (CBD) was created in 1992 to coordinate global governments to protect biological resources. The CBD has three goals: protection of biodiversity, achievement of sustainable use of biodiversity and facilitation of equitable sharing of the benefits of biological resources. The goal of protecting biological resources has remained both controversial and difficult to implement. This study focused more on the goal of biodiversity protection. The research was designed to examine how globally constructed environmental policies get adapted by national governments and then passed down to local levels where actual implementation takes place. Effectiveness of such policies depends on the extent of actual implementation at local levels. Therefore, compliance was divided and examined at three levels: global, national and local. The study then developed various criteria to measure compliance at these levels. Both qualitative and quantitative methods were used to analyze compliance and implementation. The study was guided by three questions broadly examining critical factors that most influence the implementation of biodiversity protection policies at the global, national and local levels. Findings show that despite an overall biodiversity deficit of 0.9 hectares per person, global compliance with the CBD goals is currently at 35%. Compliance is lowest at local levels at 14%, it is slightly better at national level at 50%, and much better at the international level 64%. Compliance appears higher at both national and international levels because compliance here is paper work based and policy formulation. If implementation at local levels continues to produce this low compliance, overall conservation outcomes can only get worse than what it is at present. There are numerous weaknesses and capacity challenges countries are yet to address in their plans. In order to increase local level compliance, the study recommends a set of robust policies that build local capacity, incentivize local resource owners, and implement biodiversity protection programs that are akin to local needs and aspirations.^

Analysis of Global Compliance and Implementation of the Goals of International Environmental Treaties: A Case study of the Convention on Biodiversity (CBD)

The Convention on Biodiversity (CBD) was created in 1992 to coordinate global governments to protect biological resources. The CBD has three goals: protection of biodiversity, achievement of sustainable use of biodiversity and facilitation of equitable sharing of the benefits of biological resources. The goal of protecting biological resources has remained both controversial and difficult to implement. This study focused more on the goal of biodiversity protection. The research was designed to examine how globally constructed environmental policies get adapted by national governments and then passed down to local levels where actual implementation takes place. Effectiveness of such policies depends on the extent of actual implementation at local levels. Therefore, compliance was divided and examined at three levels: global, national and local. The study then developed various criteria to measure compliance at these levels. Both qualitative and quantitative methods were used to analyze compliance and implementation. The study was guided by three questions broadly examining critical factors that most influence the implementation of biodiversity protection policies at the global, national and local levels. Findings show that despite an overall biodiversity deficit of 0.9 hectares per person, global compliance with the CBD goals is currently at 35%. Compliance is lowest at local levels at 14%, it is slightly better at national level at 50%, and much better at the international level 64%. Compliance appears higher at both national and international levels because compliance here is paper work based and policy formulation. If implementation at local levels continues to produce this low compliance, overall conservation outcomes can only get worse than what it is at present. There are numerous weaknesses and capacity challenges countries are yet to address in their plans. In order to increase local level compliance, the study recommends a set of robust policies that build local capacity, incentivize local resource owners, and implement biodiversity protection programs that are akin to local needs and aspirations.

Simulating Forest Shade to Study the Developmental Ecology of Tropical Plants: Juvenile Growth in Three Vines in India

Both light quantity and quality affect the development and autoecology of plants under shade conditions, as in the understorey of tropical forests. However, little research has been directed towards the relative contributions of lowered photosynthetic photon flux density (PPFD) versus altered spectral distributions (as indicated by quantum ratios of 660 to 730 nm, or R:FR) of radiation underneath vegetation canopies. A method for constructing shade enclosures to study the contribution of these two variables is described. Three tropical leguminous vine species (Abrus precatorius L., Caesalpinia bondicela Fleming and Mucuna pruriens (L.) DC.) were grown in two shade enclosures with 3-4% of solar PPFD with either the R:FR of sunlight (1.10) or foliage shade (0.33), and compared to plants grown in sunlight. Most species treated with low R:FR differed from those treated with high R:FR in (1) percent allocation to dry leaf weight, (2) internode length, (3) dry stem weight/length, (4) specific leaf weight, (5) leaf size, and (6) chlorophyll a/b ratios. However, these plants did not differ in chlorophyll content per leaf dry weight or area. In most cases the effects of low R:FR and PPFD were additional to those of high R:FR and low PPFD. Growth patterns varied among the three species, but both low PPFD and diminished R:FR were important cues in their developmental responses to light environments. This shadehouse system should be useful in studying the effects of light on the developmental ecology of other tropical forest plants.

Heteronormativity and teaching: A phenomenological study of lesbian teachers

The purpose of this phenomenological study was to understand what impact “heteronormativity” has on a lesbian teacher's perception of her instructional style, content, and context of curriculum taught. Through taped interviews with lesbian educators, this research examined the lived experience of the lesbian teacher. The framework for this study included theories related to historical, sociocultural, and psychosocial development while the methodology included a qualitative design using primary elements of a phenomenological study outlined without ignoring the influence associated with contextualism. Due to the sensitive nature of the study nine women who were the focus of this research were volunteers with the first serving as a “gatekeeper” to assist in the pilot study. The subsequent group evolved as a result of “snowballing” to gain more participants. ^ The data in the form of narrative derived from the interviews was transcribed, color-coded, and organized into four themes and associated sub-themes, based upon the perceptions of these educators. These themes characterized the coming out process of a lesbian, which directly paralleled the personal and professional development of the lesbian educator, emerged as a result of the analysis. They included: (a) self-acknowledgement; (b) self-indentification; (c) coming out to other lesbians by overcoming fear and establishing relationships; (d) coming out to others by overcoming heteronormativity by using support groups in defining a lesbian's role as a teacher. ^ The results of this study showed that the acceptance of the lesbian culture, shared with the acknowledgement, rather than compliance or defiance, of cultural hegemony can allow the lesbian educator to develop a curriculum and a classroom climate that will foster understanding and even generate social change among colleagues, parents, and students, one person at a time. ^

Sales tax enforcement: An empirical analysis of compliance enforcement methodologies and pathologies

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. ^ The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.^

A study of the relationship between educational placement and the achievement of urban low socioeconomic Hispanic middle school students with and without specific learning disabilities

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. ^

Examining Technology Adoption and Management Perception of Inventory Management Systems: The Case of Aruba Restaurants

The purpose of this paper is to explore the use of automated inventory management systems (IMS) and identify the stage of technology adoption for restaurants in Aruba. A case study analysis involving twelve members of the Aruba Gastronomic Association was conducted using a qualitative research design to gather information on approaches currently used as well as the reasons and perceptions managers/owners have for using or not using automated systems in their facilities. This is the first study conducted using the Aruba restaurant market. Therefore, the application of two technology adoption models was used to integrate critical factors relevant to the study. Major findings indicated the use of an automated IMS in restaurants is limited, thus underscoring the lack of adoption of technology in this area. The results also indicated that two major reasons that restaurants are not adopting IMS technology are budgetary constraints and service support. This study is imperative for two reasons: (1) the results of this study can be used as a comparison for future IMS adoption, not only for Aruba’s restaurant industry but also for other Caribbean destinations and the U.S., (2) this study also provides insight into the additional training and support help needed in hospitality technology services.

The Real Failure Rate of Restaurants

A common assumption in the restaurant industry is that restaurants fail at an exceedingly high rate. However, statistical research to support this assumption is limited. The authors present a study of 10 years in the life of three markets and offer new data for managers to consider.

Management Compensation as a Value-Added Competitive Method for Casual Theme Restaurants

The primary purpose of this study is to propose that the management compensation package at Outback Steakhouse is a value-adding competitive method. Specifically the research focused on a survey of general manager's altitudes in regards to their intentions to seek out new employment and the effect of the compensation plan provided by Outback Steakhouse on the managers' intentions. This research will provide insight into the use of compensation packages and programs as proactive, value-adding competitive methods in retaining good quality managers it casual theme restaurants.

Selection Of Students For Hotel Schools: A Comparative Study

In the discussion - Selection Of Students For Hotel Schools: A Comparative Study - by William Morgan, Professor, School of Hospitality Management at Florida International University, Morgan’s initial observation is: “Standards for the selection of students into schools of hospitality management around the world vary considerably when it comes to measuring attitudes toward the industry. The author discusses current standards and recommends some changes.” In addition to intellectual ability, Professor Morgan wants you to know that an intangible element such as attitude is an equally important consideration to students seeking curriculum and careers in the hospitality field. “…breaches in behavior or problems in the tourist employee encounter are often caused by attitudinal conditions which pre exist the training and which were not able to be totally corrected by the unfreezing, movement, and refreezing processes required in attitudinal change,” says Morgan. “…other than for some requirements for level or grade completed or marks obtained, 26 of the 54 countries sampled (48.1 percent) had no pre-selection process at all. Of those having some form of a selection process (in addition to grades), 14 schools in 12 countries (22.2 percent) had a formal admissions examination,” Professor Morgan empirically provides. “It was impossible, however, to determine the scope of this admissions examination as it might relate to attitude.” The attitude intangible is a difficult one to quantify. With an apparent sameness in hotels, restaurants, and their facilities the significant distinctions are to be found in their employees. This makes the selection process for both schools and employers a high priority. Moreover, can a student, or a prospective employee, overcome stereotypes and prejudices to provide a high degree of service in the hospitality industry? This query is an important element of this article. “If utilized in the hotel, technical, or trade school or in the hiring process at the individual facility, this [hiring] process would provide an opportunity to determine if the prospective student or worker is receptive to the training to be received,” advises Professor Morgan. “Such a student or worker is realistic in his aims and aspirations, ready in his ability to receive training, and responsive to the needs of the guest, often someone very different from himself in language, dress, or degree of creature comforts desired,” your author further counsels. Professor Morgan looks to transactional analysis, role playing, languages, and cross cultural education as playing significant roles in producing well intentioned and knowledgeable employees. He expands upon these concepts in the article. Professor Morgan holds The International Center of Glion, Switzerland in high regard and cites that program’s efforts to maintain relationships and provide graduates with ongoing attitudinal enlightenment programs.