RP96-11 The Farm Corporation: What It Is, How It Works, How It Is Taxed

A corporation is an artificial person that is created and operated according to state corporation statutes. It is a separate taxpayer subject to specific and detailed federal, state, and local tax laws. The advice and service of your lawyer are indispensable in organizing and operating a farm corporation. There are three basic forms of farm business organization, the sole proprietorship, the partnership, and the corporation. Variations of these forms have resulted in the limited partnership and the "tax option" corporation. These three basic forms are discussed in this research publication.

RP92-217 No. 19 Cost of Grain Storage

Grain marketing decisions are among the toughest the farm owner/operator or manager must make. Grain producers store grain to speculate on receiving higher prices, earn a return above storage costs, or to take advantage of government programs. Prices must increase enough to cover the additional costs, or forward contract prices must exceed current prices by more than the cost of storage in order to justify forward pricing. The gain in prices received can come from both changes in price level and changes in basis. This research publication discusses all the areas of the cost of grain storage.

EC77-865 Have It Your Way By Making A Will

Making a will is not the sad and gloomy picture painted by some people. Quite the contrary! A person who makes a will is creating his or her own blueprint for the future. A will, like life insurance, social security, or retirement plans, provides security and peace of mind. The person who has a will made can rest assured that property and loved ones will be taken care of precisely in the manner he or she desires. This publication presents basic information about wills, one of the most important documents a person can make or possess. This information can be useful both to those who have already made a will and those who have not.

NF99-403 Livestock Waste Management Act (Revised March 2001)

The Livestock Waste Management Act requires all livestock operations with 300 animal units or more to be inspected by the Nebraska Department of Environmental Quality (DEQ) to determine whether livestock wastes contaminate surface or ground water. This NebFact discusses the following parts of the Livestock Waste Management Act: Act (how cited); Terms (defined); Livestock operation, exemption, livestock waste control facility, permit, restriction; Construction permit or operating permit (when required), livestock waste control facilities, classification, restrictions; Section (how construed); Cold water class A streams (designation); Permit (acknowledgment required); Livestock operation (request inspection, when, fees, department, duties); Permits (duration, modification); Permit (application and modification fees, Livestock Waste Management Cash Fund (created, use, investment, report, legislative intent); Applicant (rejection, grounds, application, information required, certification required); Postconstruction inspection requirement; Department (contracts authorized, permit application, notice required); Permit application (approval from Department of Natural Resources and Department of Environmental Quality, powers); Council (rules and regulations); and Enforcement of act (legislative intent).

RP97-43 Tax Planning When Buying or Selling a Farm

If you're like most farmers, one of your key goals is to maximize after-tax earnings. The more money left over after you've paid your farm bills land your taxes, the more you and your family will have to spend. You can increase thos enet earnings in sveral ways: by increasing production, by decreasing cost of supplies oer by finding a way to get more for your produce. But there's another way to increase your after-tax earnings. One that many farmers oculd afford to spen dmore time on: decreasing taxes. The key to avoiding unnecessary taxes is tax planning. This publication will help you do just that: plan for the future.

EC71-854 Income Statement (Revised)

This extension circular is an income statement form that covers the following areas: Cash Farm Income (grain/hay sales, livestock sales, livestock product sales, government payments, custom work); Cash Farm Expenses (cash operating, breeding livestock purchases, gross cash farm expenses); Adjustment (inventory, machinery/equipment depreciation, fixed farm improvements depreciation, capital gain or loss on machinery/equipment, gross sales of machinery/equipment, real estate sold); and Non-Farm Income (operators's wage, wife's wage, interest/dividend income, gifts/inheritances, gain or loss on security, non-farm inventory change, net income on other farms owned and non-farm real estate).

Extreme Creativity

Bucknell University's instructional technology division of Library and IT partnered with Professor Carmen Gillespie for an innovative course called "Extreme Creativity".

Identifying Training Challenges in Hospitality Industry: An Exploratory Approach

The current study investigated the effects of job satisfaction and organizational commitment on organizational citizenship behavior and turnover intentions. The study also examined the effect of organizational citizenship behavior on turnover intentions. Frontline employees working in five-star hotels in North Cyprus were selected as a sample. The result of multiple regression analyses revealed that job satisfaction is positively related to organizational citizenship behavior and negatively related to turnover intentions. Affective organizational commitment was found to be positively related to organizational citizenship behavior. However, the study found no significant relationship between organizational commitment and turnover intentions. Furthermore, organizational citizenship behavior was negatively associated with turnover intentions. The study provides discussion and avenues for future research.

Parent involvement on school advisory councils: a process evaluation at the middle school level

Increasing parental involvement was made an important goal for all Florida schools in educational reform legislation in the 1990's. A forum for this input was established and became known as the School Advisory Council (SAC). To demonstrate the importance of process and inclusion, a south Florida school district and its local teacher's union agreed on the following five goals for SACs: (a) to foster an environment of professional collaboration among all stakeholders, (b) to assist in the preparation and evaluation of the school improvement plan, (c) to address all state and district goals, (d) to serve as the avenue for authentic and representative input from all stakeholders, and (e) to ensure the continued existence of the consensus-building process on all issues related to the school's instructional program. The purpose of this study was to determine to what extent and in what ways the parent members of one south Florida middle school's SAC achieved the five district goals during its first three years of implementation. The primary participants were 16 parents who served as members of the SAC, while 16 non-parent members provided perspective on parent involvement as "outside sources." Being qualitative by design, factors such as school climate, leadership styles, and the quality of parental input were described from data collected from four sources: parent interviews, a questionnaire of non-parents, researcher observations, and relevant documents. A cross-case analysis of all data informed a process evaluation that described the similarities and differences of intended and observed outcomes of parent involvement from each source using Stake's descriptive matrix model. A formative evaluation of the process compared the observed outcomes with standards set for successful SACs, such as the district's five goals. The findings indicated that parents elected to the SACs did not meet the intended goals set by the state and district. The school leadership did not foster an environment of professional collaboration and authentic decision-making for parents and other stakeholders. The overall process did not include consensus-building, and there was little if any input by parents on school improvement and other important issues relating to the instructional program. Only two parents gave the SAC a successful rating for involving parents in the decision-making process. Although compliance was met in many of the procedural transactions of the SAC, the reactions of parents to their perceived role and influence often reflected feelings of powerlessness and frustration with a process that many thought lacked meaningfulness and productivity. Two conclusions made from this study are as follows: (a) that the role of the principal in the collaborative process is pivotal, and (b) that the normative-re-educative approach to change would be most appropriate for SACs.

Making the grade : the perceived impact on Florida's A+ plan on the learning environment of one elementary school

The purpose of this study was to ascertain the perceptions of educators at one elementary school regarding the changes in the teaching and learning environment and their related effects following the implementation of Florida's A+ high-stakes accountability system. This study also assessed whether these changes were identified by participants as meaningful and enduring, in terms of the definition by Lieberman and Miller (1999). Twenty-one educators, including 17 teachers and four administrators, at Blue Ribbon Elementary school were interviewed. Data were inductively coded and categorized into four major themes: (a) teaching and learning environment consistency, (b) changes in the teaching and learning environment since the implementation of A+, (c) effects of the changes, and (d) significant and enduring change. Findings fell into three categories (a) identified changes since A+ implementation, (b) effects of changes, and (c) what participants believed was significant and long term change, which included those characteristics of the school that had been identified as consistent in the teaching and learning environment. Statements of the participants explained their perceptions about what instructional decisions where made in response to the A+ Plan including the modification of curriculum, the addition or omission of subject matter taught, and the positive or negative impact these decisions had on the teaching and learning environment. It was found that study participants felt all changes and their effects were a direct result of the A+ Plan and viewed many of the changes as being neither significant nor long term Analysis of the educators' perceptions of the changes they experienced revealed the overall feeling that the changes were not indicative of what was necessary to make a school successful. For the participants, the changes lacked the characteristics that they had described as vital in what constituted success. This led to the conclusion that, by Lieberman and Miller's definition, the majority of changes and effects that were implemented at the school as a result of the mandated A+ Plan, were not meaningful and enduring for effective school reform.

The impact of standards-based practices in mathematics on the achievement of low-performing students

This study examined standards-based mathematics reform initiatives to determine if they would improve student achievement on the part of low-performing students. New curricula, the Carnegie Learning Cognitive Tutor®, were provided for algebra and geometry students. The new instructional strategy relied on both the teacher-led instruction and the use of computers to differentiate instruction for individual students. Mathematics teachers received ongoing professional development to help them implement the new curricula. In addition, teachers were provided with ongoing support to assist them with the transformation of the learning environments for students using standards-based practices. This quasi-experimental (nonrandomized) study involved teachers in two matched urban high schools. Analyses (ANCOVAs) revealed that the experimental group with an appropriately implemented program had significantly higher learning gains than the comparison group as determined by the students' 2007 mathematics Developmental Scale Score (DSS). In addition, the experimental group's adjusted mean for the second interim mathematics assessment was significantly higher than the comparison group's mean. The findings support the idea that if the traditional curriculum is replaced with standards-based curriculum, and the curriculum is implemented as intended, low-performing students may make significant learning gains. With respect to the teaching practices as observed with the Classroom Observation Protocol (COP), t-tests were conducted on four constructs. The results for both the algebra and geometry teachers on the constructs were not significant. The COP indicated that teachers in both the experimental and comparison groups used traditional instruction strategies in their classrooms. The analyses of covariance (ANCOVA) on the use of technology revealed no significant main effects for computer use.

Evaluation of a professional development curriculum in movement education and adapted physical activity for invisible disabilities : a critical cross-case analysis

Movement education and adapted physical activity are content areas not addressed in pre-service education or in-service training for Ontario practitioners working with individuals with disabilities in physical environments. Consequently, physical activity is often overlooked by service providers in programming and intervention for exceptional young learners. A formative evaluation, multiple-case study design was employed in this research in which a purposeful sample of expert practitioners performed a guided, descriptive evaluation of a three-day professional development workshop curriculum designed to supplement these areas lacking in professional preparation within their respective cohorts. Case-by-case and comparative analyses illustrated the inherent assumptions and societal constraints which prioritize the structure of professional development within the education system and other government organizations providing services for school-aged persons with disabilities in Ontario. Findings, discussed from a critical postmodern perspective, illustrate the paradoxical nature of Western values and prevailing mind/body dichotomy that guide professional practice in these fields.

Crafting a Third Space: Teacher Beliefs and Practices in Curriculum Reform for Multicultural Education

Thesis (Ph.D.)--University of Washington, 2016-06

Education and training in the use of physical agent modalities by occupational therapists practicing in the physical disabilities area

This study was conducted to examine how occupational therapists (OTs) practicing in the physical disabilities area received their training in the use of physical agent modalities (PAMs); to determine the frequency of PAMs usage by those therapists; and to obtain their opinions regarding the training of OTs and OT students in the administration of PAMs. Three hundred OTs practicing in physical diabilities (n = 194 returned) were surveyed. The most frequently used modalities were hot and cold packs, paraffin, and ultrasound. The least frequently used modalities were transcutaneous electrical stimulation (TENS) and whirlpool. On-the-job training was the most common educational method received by the respondents for PAMs usage. The respondents considered a combination of undergraduate education, fieldwork, continuing education and on-the-job training as the most appropriate educational setting for training in modalities. While few of the respondents received preparation in PAMs during entry-level academic programs, the majority felt that OT students should be trained in PAMs usage as part of their education curriculum. ^