958 resultados para The IRS Collection Division: Contacts and Settlements


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Current views of the nature of knowledge and of learning suggest that instructional approaches in science education pay closer attention to how students learn rather than on teaching. This study examined the use of approaches to teaching science based on two contrasting perspectives in learning, social constructivist and traditional, and the effects they have on students' attitudes and achievement. Four categories of attitudes were measured using the Upper Secondary Attitude Questionnaire: Attitude towards school, towards the importance of science, towards science as a career, and towards science as a subject in school. Achievement was measured by average class grades and also with a researcher/teacher constructed 30-item test that involved three sub-scales of items based on knowledge, and applications involving near-transfer and far-transfer of concepts. The sample consisted of 202 students in nine intact classrooms in chemistry at a large high school in Miami, Florida, and involved two teachers. Results were analyzed using a two-way analysis of covariance (ANCOVA) with a pretest in attitude as the covariate for attitudes and prior achievement as the covariate for achievement. A comparison of the adjusted mean scores was made between the two groups and between females and males. ^ With constructivist-based teaching, students showed more favorable attitude towards science as a subject, obtained significantly higher scores in class achievement, total achievement and achievement on the knowledge sub-scale of the knowledge and application test. Students in the traditional group showed more favorable attitude towards school. Females showed significantly more positive attitude towards the importance of science and obtained significantly higher scores in class achievement. No significant interaction effects were obtained for method of instruction by gender. ^ This study lends some support to the view that constructivist-based approaches to teaching science is a viable alternative to traditional modes of teaching. It is suggested that in science education, more consideration be given to those aspects of classroom teaching that foster closer coordination between social influences and individual learning. ^

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The high-pressure and temperature investigations on transition metals, metal doped-oxide system, nanocrystalline materials are presented in this dissertation. The metal-doped oxide systems are technologically important because of their applications, e.g. LSC, opto electronic applications, luminescence from lasers, etc., and from the earth sciences point of view, e.g. the study of trace elements in the MgO-SiO2 system, which accounts for 50% of the Earth's chondritic model. We have carried out thorough investigations on Cr2O3 and on chromium bearing oxides at high PT-conditions using in situ X-ray diffractometry and florescence spectroscopy techniques. Having obtained exciting results, an attempt to focus on the mechanism of the coordination of transition metals in oxides has been made. Additionally, the florescence from the metals in host oxides was found to be helpful to obtain information on structural variations like changes in the coordination of the doped element, formation of new phases, the diffusion processes. The possible reactions taking place at extreme conditions in the MgO-SiO2 system has been observed using florescence as markers. A new heating assemblage has been designed and fabricated for a precise determination of temperature at high pressures. An equation combining pressure shifts of ruby wavelength and temperature has been proposed. We observed that the compressibility of nanocrystalline material (MgO and Ni) is independent of crystallite size. A reduction in the transition pressure of nanocrystalline ceria at high-pressure has been observed as compare to the corresponding bulk material. ^

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The rise in diversity and numbers of U.S. immigrants since 1965 has spawned a number of studies about the education of these immigrants and their children. Most of this research finds that school-age immigrants arriving in the last 20 years have the highest drop-out rates, lowest test scores, and are less likely than their native born peers to go to college. This dissertation examines the experiences of Nicaraguan immigrant youth living in Miami and the factors that make some of these adolescents feel positive about education, while others have negative attitudes about education. The method for this study combined structured and unstructured interviews, participant observation, focus groups, and data collected from a larger data set to understand the academic orientation of 25 Nicaraguan youths over a 4-year period. One of the independent variables is length of time in the United States. During the time of my initial contact with the subjects, 6 had been living in the United States for less than 3 years, 14 had been living in the United States between 6 and 12 years, and 6 had been living in the in the United States most or all of their lives (either they were born in the United States or had resided here for over 12 years). ^ Results are based on the students' particular experiences, which influence the dependent variable, academic orientation. Besides length of time, the independent variables also include ethnic self-identity, perceived discrimination, social capital in Miami, and peer influence. The study finds that those who are very recent arrivals have a “dual frame of reference,” that is, they directly compare their educational opportunities here in the United States, with their prior, often less favorable, situation in their homeland. Many of those who were born in Nicaragua, but have been residing in Miami most of their lives, have a less favorable view of education based on a higher degree of perceived discrimination. However, those who are second generation Nicaraguans deliberately take advantage of the strength inherent in their co-ethnic community unique to Miami. Recognition of this ethnic community prompts them to perceive education as worthwhile. ^

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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. ^

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A major area of research in the realm of Industrial/Organizational Psychology is the exploration of specific job performance behaviors such as organizational citizenship behaviors (GCBs). However, there is a dearth of research examining how peers react to OCBs and the performers of such behaviors. Bolino noted that determining how people attribute motives to these OCBs is an important yet unanswered question in industrial/organizational psychology. The present study attempted to provide insight on what observer (or rater) traits affect the motives attributed to organizational citizenship behaviors. In particular, the effects of personality traits such as the Big Five personality factors, self-monitoring, individualism-collectivism, negative affectivity and identity factors such as cultural mistrust, ethnic orientation, and perceived similarity were examined. A within-subjects survey design was used to collect data on six hypothetical organizational citizenship behaviors from a sample of 369 participants. The gender and ethnicity of the individuals performing the hypothetical organizational citizenship behaviors were manipulated (i.e., male or female; African-American, Hispanic, or White). ^ Results indicated that both similarity (t(368) = 5.13; p .01) and personality factors (R2 = .06 for genuine motives and R2 = .05 for self-serving motives) had an effect on which motive (genuine or self-serving) was attributed to organizational citizenship behaviors. Support was found for an interaction between similarity and the observer's personality trait of conscientiousness when attributing genuine motives to organizational citizenship behaviors. Finally, specific organizational citizenship behaviors such as altruism were linked to genuine motives while OCBs like conscientiousness, sportsmanship, and civic virtue were associated with self-serving motives. ^

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This study is to theoretically investigate shockwave and microbubble formation due to laser absorption by microparticles and nanoparticles. The initial motivation for this research was to understand the underlying physical mechanisms responsible for laser damage to the retina, as well as the predict threshold levels for damage for laser pulses with of progressively shorter durations. The strongest absorbers in the retina are micron size melanosomes, and their absorption of laser light causes them to accrue very high energy density. I theoretically investigate how this absorbed energy is transferred to the surrounding medium. For a wide range of conditions I calculate shockwave generation and bubble growth as a function of the three parameters; fluence, pulse duration and pulse shape. In order to develop a rigorous physical treatment, the governing equations for the behavior of an absorber and for the surrounding medium are derived. Shockwave theory is investigated and the conclusion is that a shock pressure explanation is likely to be the underlying physical cause of retinal damage at threshold fluences for sub-nanosecond pulses. The same effects are also expected for non-biological micro and nano absorbers. ^

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The rate of fatal crashes in Florida has remained significantly higher than the national average for the last several years. The 2003 statistics from the National Highway Traffic Safety Administration (NHTSA), the latest available, show a fatality rate in Florida of 1.71 per 100 million vehicle-miles traveled compared to the national average of 1.48 per 100 million vehicle-miles traveled. The objective of this research is to better understand the driver, environmental, and roadway factors that affect the probability of injury severity in Florida. ^ In this research, the ordered logit model was used to develop six injury severity models; single-vehicle and two-vehicle crashes on urban freeways and urban principal arterials and two-vehicle crashes at urban signalized and unsignalized intersections. The data used in this research included all crashes that occurred on the state highway system for the period from 2001 to 2003 in the Southeast Florida region, which includes the Miami-Dade, Broward and Palm Beach Counties.^ The results of the analysis indicate that the age group and gender of the driver at fault were significant factors of injury severity risk across all models. The greatest risk of severe injury was observed for the age groups 55 to 65 and 66 and older. A positive association between injury severity and the race of the driver at fault was also found. Driver at fault of Hispanic origin was associated with a higher risk of severe injury for both freeway models and for the two-vehicle crash model on arterial roads. A higher risk of more severe injury crash involvement was also found when an African-American was the at fault driver on two-vehicle crashes on freeways. In addition, the arterial class was also found to be positively associated with a higher risk of severe crashes. Six-lane divided arterials exhibited the highest injury severity risk of all arterial classes. The lowest severe injury risk was found for one way roads. Alcohol involvement by the driver at fault was also found to be a significant risk of severe injury for the single-vehicle crash model on freeways. ^

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Experiments were conducted using the Time of Flight (TOF) method to identify the final product states of the dissociative recombination reaction of krypton and xenon. In the dissociative recombination (DR) reaction the molecular ion breaks up into product atoms whose velocities can be measured. These velocities can then be used to identify the final product states. The DR of krypton had been studied by Shiu and Biondi using spectrometric techniques. They observed the 5p states. Hardy et al. using TOF techniques had observed the 5s states. Mitchell et al. studied the DR of xenon. They observed the 6p and 5d states of xenon. In this laboratory using the TOF method I have recently identified the 5s, 6p and the 4d final states of the DR of krypton. Then I was able to identify the 5d, 7s, 6d, and 6p′ final product states of the DR of xenon. The study of the DR of these heavy inert gases can shed light on the theory of the DR of heavy polyatomic gases, which is not well developed. ^

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Interpersonal conflicts have the potential for detrimental consequences if not managed successfully. Understanding the factors that contribute to conflict resolution has implications for interpersonal relationships and the workplace. Researchers have suggested that personality plays an important and predictable role in conflict resolution behaviors (Chanin & Schneer, 1984; Kilmann & Thomas, 1975; Mills, Robey & Smith, 1985). However, other investigators have contended that contextual factors are important contributors in triggering the behavioral responses (Shoda & Mischel, 2000; Mischel & Shoda, 1995). The purpose of this study was to investigate the relationships among personality types, demographic characteristics and contextual factors on the conflict resolution behaviors reported by graduate occupational therapy students (n = 125). ^ The study design was correlational. The Myers Briggs Type Indicator (MBTI) and the Thomas-Kilmann (MODE) Instrument were used to establish the personality types and the context independent conflict resolution behaviors respectively. The effects of contextual factors of task vs. relationship and power were measured with the Conflict Case Scenarios Questionnaire (CCSQ). One-way ANOVA and linear regression procedures were used to test the relationships between personality types and demographic characteristics with the context independent conflict behaviors. Chi-Square procedures of the personality types by contextual conditions ascertained the effects of contexts in modifying the resolution modes. Descriptive statistics established a profile of the sample. ^ The results of the hypotheses tests revealed significant relationships between the personality types of feeling-thinking and sensing-intuition with the conflict resolution behaviors. The contextual attributes of task vs. relationship orientation and of peer vs. supervisor relationships were shown to modify the conflict behaviors. Furthermore, demographic characteristics of age, gender, GPA and educational background were shown to have an effect on the conflict resolution behaviors. The knowledge gained has implications for students' training, specifically understanding their styles and use of effective conflict resolution strategies. It also contributes to the knowledge on management approaches and interpersonal competencies and how this might facilitate the students' transition to the clinical role. ^

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To help lawyers uncover jurors' attitudes and predict verdict, litigation experts recommend that attorneys encourage jurors to repeatedly express their attitudes during voir dire. While social cognitive literature has established that repeated expression of attitudes increases accessibility and behavior predictability, the persuasive twist on the method exercised in trials deserves empirical investigation. Only one study has examined the use of repeated expression within a legal context with the results finding that the tactic increased accessibility, but did not influence the attitude verdict relationship. This dissertation reexamines the ability of civil attitudes to predict verdict in a civil trial and investigates the use of repeated expression as a persuasive tactic utilized by both parties (Plaintiff and Defense) within a civil voir dire in an attempt to increase attitudinal strength, via accessibility, and change attitudes to better predict verdict. This project also explores potential moderators, repetition by the opposing party and the use of a forewarning, to determine their ability to counter the effects of repeated expression on attitudes and verdict.^ This dissertation project asked subjects to take on the role of jurors in a civil case. During the voir dire questioning session, the number of times the participants were solicited to express their attitudes towards litigation crisis by both parties was manipulated (one vs. five). Also manipulated was the inclusion of a forewarning statement from the plaintiff, within which mock jurors were cautioned about the repeated tactics that the defense may use to influence their attitudes. Subsequently, participants engaged in a response latency task which measured the accessibility of their attitudes towards various case-related issues. After reading a vignette of a fictitious personal injury case, participants rendered verdict decisions and responded to an attitude evaluation scale. Exploratory factor analyses, Probit regressions, and path analyses were used to analyze the data. Results indicated that the act of repeated expression influenced both the accessibility and value of litigation crisis attitudes thus increasing the attitude-verdict relationship, but only when only one party engaged in it. Furthermore, the forewarning manipulation did moderate the effect of repeated expression on attitude change and verdict, supporting our hypothesis.^

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Next-generation integrated wireless local area network (WLAN) and 3G cellular networks aim to take advantage of the roaming ability in a cellular network and the high data rate services of a WLAN. To ensure successful implementation of an integrated network, many issues must be carefully addressed, including network architecture design, resource management, quality-of-service (QoS), call admission control (CAC) and mobility management. ^ This dissertation focuses on QoS provisioning, CAC, and the network architecture design in the integration of WLANs and cellular networks. First, a new scheduling algorithm and a call admission control mechanism in IEEE 802.11 WLAN are presented to support multimedia services with QoS provisioning. The proposed scheduling algorithms make use of the idle system time to reduce the average packet loss of realtime (RT) services. The admission control mechanism provides long-term transmission quality for both RT and NRT services by ensuring the packet loss ratio for RT services and the throughput for non-real-time (NRT) services. ^ A joint CAC scheme is proposed to efficiently balance traffic load in the integrated environment. A channel searching and replacement algorithm (CSR) is developed to relieve traffic congestion in the cellular network by using idle channels in the WLAN. The CSR is optimized to minimize the system cost in terms of the blocking probability in the interworking environment. Specifically, it is proved that there exists an optimal admission probability for passive handoffs that minimizes the total system cost. Also, a method of searching the probability is designed based on linear-programming techniques. ^ Finally, a new integration architecture, Hybrid Coupling with Radio Access System (HCRAS), is proposed for lowering the average cost of intersystem communication (IC) and the vertical handoff latency. An analytical model is presented to evaluate the system performance of the HCRAS in terms of the intersystem communication cost function and the handoff cost function. Based on this model, an algorithm is designed to determine the optimal route for each intersystem communication. Additionally, a fast handoff algorithm is developed to reduce the vertical handoff latency.^

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The purpose of this study was to gain a greater understanding of the relationship between athletic success of football and men's basketball and the U.S. News and World Report (USNWR) college rankings. There has been consistent debate among researchers who study institutional quality about whether intercollegiate athletics enhances reputation. This study is similar to other studies attempting to measure the relationship between athletic success and possible indirect benefits to the university from athletics, such as increased admissions applications and increased alumni donations and giving. This study offered a more nuanced model for measuring athletic success, a concept that has been difficult to measure quantitatively. The method used here also measured change over time (in this case, from year-to-year over an eleven year period). The research questions for this study were (a) is there a correlation between athletic success and the USNWR college ranking; and (b) is there a correlation in the change from year-to-year in athletic success with the change from year-to-year in the USNWR college rankings? Spearman Rho correlation and ANOVA tests were used to answer these research questions. The results from the statistical tests demonstrated little correlation between athletic success, whether in football or men's basketball, with the USNWR college rankings. Although the relationships were weak, men's basketball success consistently demonstrated a stronger relationship than football success. This finding differed from what is most often found in the literature, which often favors football success. The ANOVA test results did reveal some results that suggest athletic participation is a factor in the USNWR college rankings. As the debate continues about whether intercollegiate athletics enhances reputation, and as colleges and universities continue spending enormously on athletics, a keener understanding about the possible indirect benefits to the university from athletic programs is needed. The "advertising" provided by spectator sports such as football and men's basketball is often assumed by university leaders to present substantial indirect benefits for the university. However, the existing research along with this study provides little evidence of such opportunities.

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This dissertation addresses three issues in the political economy of growth literature. The first study empirically tests the hypothesis that income inequality influences the size of a country's sovereign debt for a sample of developing countries for the period 1970–1990. The argument examined is that governments tend to yield to popular pressures to engage in redistributive policies, partially financed by foreign borrowing. Facing increased risk of default, international creditors limit the credit they extend, with the result that borrowing countries invest less and grow at a slower pace. The findings do not seem to support the negative relationship between inequality and sovereign debt, as there is evidence of increases in multilateral, countercyclical flows until the mid 1980s in Latin America. The hypothesis would hold for the period 1983–1990. Debt flows and levels seem to be positively correlated with growth as expected. ^ The second study empirically investigates the hypothesis that pronounced levels of inequality lead to unconsolidated democracies. We test the existence of a nonmonotonic relationship between inequality and democracy for a sample of Latin American countries for the period 1970–2000, where democracy appears to consolidate at some intermediate level of inequality. We find that the nonmonotonic relationship holds using instrumental variables methods. Bolivia seems to be a case of unconsolidated democracy. The positive relationship between per capita income and democracy disappears once fixed effects are introduced. ^ The third study explores the nonlinear relationship between per capita income and private saving levels in Latin America. Several estimation methods are presented; however, only the estimation of a dynamic specification through a state-of-the-art general method of moments estimator yields consistent estimates with increased efficiency. Results support the hypothesis that income positively affects private saving, while system GMM reveals nonlinear effects at income levels that exceed the ones included in this sample for the period 1960–1994. We also find that growth, government dissaving, and tightening of credit constraints have a highly significant and positive effect on private saving. ^

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The European Union (EU) is an extraordinary achievement. From a regional economic organization, it grew into a polity within fifty years. The original EU of six members expanded incrementally to 27 over forty years, and it now comprises a population of almost 500 million people. While the five expansions of the European Economic Community/European Community/European Union (EU) have received considerable scholarly attention, surprisingly little attention has been given to their impacts on "Europe's" only legislative body, currently known as the European Parliament (EP). More specifically, little is known about how waves of new members (from widely diverse parties and national backgrounds) affected—and were affected by—the EP's organizational structure and its internal processes. The purpose of this study therefore is to help fill this gap by describing and explaining how the various EEC/EC/EU expansions or "membership shocks" (1973, 1981, 1986, 1995, and 2004) affected the EP's organizational structure and its internal Rules of Procedure (RoP). The central research question of this dissertation is the following: What were the major structural and procedural effects of the five membership expansions of what eventually became the European Union on the European Parliament? This dissertation answers this question by using concepts and measures drawn from organizational theory. While other studies have applied concepts and hypotheses from organizational theory to legislatures, such an approach has never been used to analyze the EP, which is conceptualized here as a "membership organization." This study, through an analysis of the EP, demonstrates that organization theory can help us fully understand the effects of membership expansions on any membership organization. That is, understanding how this particular organization responded to change can inform not only how others in this class (legislatures) do so, but how this process unfolds in a variety of times and places. The principal findings of this study are as follows: (1) EP staff growth revealed an interesting pattern: Staff did not increase concurrently with EP membership. That is, it turned out that the rate of membership growth exceeded the rate of staff increase, suggesting professionalization of EP staff and their relative empowerment vis-à-vis MEPs; (2) The number of rules and the precision within them increased; (3) the largest number of EP rule changes focused on increasing EP efficiency; and (4) The authority was centralized in the hands of EP leadership, that is, the EP President, the Conference of Presidents and also two major political groups.

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The Balmis expedition, sent to America by the Spanish monarch Charles IV in 1803, was a watershed in the history of Medicine as it made smallpox vaccination available for the first time, effectively prevented the disease from spreading, and saved thousands of lives. Immunization required complex administrative measures and political decisions including the creation of Vaccination Boards, all of which involved different sectors of Spanish American society. This dissertation argues that at the beginning of the nineteenth century the Spanish American colonial state had reached some level of maturity and cohesion that made it capable of executing this complex project in public health. The significance of this mobilization and the every-day experience in implementing this new public health measure is the center of this work. It is situated geographically in Venezuela and Cuba, entities which took different evolutionary paths in the nineteenth century. The organization and functioning of Vaccination Boards in these two areas are used to illustrate the state formation process, and sharp political differences in this critical period.