930 resultados para Tax administration and procedure


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Florida International University has undergone a reform in the introductory physics classes by focusing on the laboratory component of these classes. We present results from the secondary implementation of two research-based instructional strategies: the implementation of the Learning Assistant model as developed by the University of Colorado at Boulder and the Open Source Tutorial curriculum developed at the University of Maryland, College Park. We examine the results of the Force Concept Inventory (FCI) for introductory students over five years (n=872) and find that the mean raw gain of students in transformed lab sections was 0.243, while the mean raw gain of the traditional labs was 0.159, with a Cohen’s d effect size of 0.59. Average raw gains on the FCI were 0.243 for Hispanic students and 0.213 for women in the transformed labs, indicating that these reforms are not widening the gaps between underrepresented student groups and majority groups. Our results illustrate how research-based instructional strategies can be successfully implemented in a physics department with minimal department engagement and in a sustainable manner.

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Best management practices in green lodging are sustainable or “green” business strategies designed to enhance the lodging product from the perspective of owners, operators and guests. For guests, these practices should enhance their experience while for owners and operators, generate positive returns on investments. Best management practices in green lodging typically starts with a clear understanding of each lodging firm’s role in society, its impact on the environment and strategies developed to mitigate negative environmental externalities generated from the production of lodging goods and services. Negative externalities of hotel operations manifest themselves in energy and water usage, waste generation and air pollution. Hence, best management practices in green lodging are dynamic, cost effective, innovative, stakeholder driven and environmentally sound technical and behavioral solutions that attempt to ameliorate or eliminate the negative environmental externalities associated with lodging operations, while simultaneously generate positive returns on green investments. Thus, best management practices in green lodging should reduce lodging firms’ operating costs, increase guest satisfaction, reduce or eliminate the negative environmental impacts associated with hotel operations while simultaneously enhance business operations.

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The purpose of this study is to explore the accuracy issue of the Input-Output model in quantifying the impacts of the 2007 economic crisis on a local tourism industry and economy. Though the model has been used in the tourism impact analysis, its estimation accuracy is rarely verified empirically. The Metro Orlando area in Florida is investigated as an empirical study, and the negative change in visitor expenditure between 2007 and 2008 is taken as the direct shock. The total impacts are assessed in terms of output and employment, and are compared with the actual data. This study finds that there are surprisingly large discrepancies among the estimated and actual results, and the Input-Output model appears to overestimate the negative impacts. By investigating the local economic activities during the study period, this study made some exploratory efforts in explaining such discrepancies. Theoretical and practical implications are then suggested.

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Manystudies have been conducted about hotel attributesrelated tothehotel choice decision as a part ofacustomer’s pre- purchase behavior(Dolnicar&Otter, 2003). Althoughit iscritical for hotel managerstounderstand post-trip behavior because such behaviorsmaydirectlyinfluence their futurebehavior, therearefew researchstudieswhich examine hotel attributesrelated to acustomer’spost-trip behavior.This studyteststhe relationship between leisure traveler’shotel attribute satisfaction and overall satisfaction in the post-trip behaviorperspectiveina hotel setting andexaminestherelative impactofhotel attributesatisfaction in influencing overall satisfaction. Multiple regressionwas used totestthe relationship and hotel attribute satisfaction isan important antecedent tooverall satisfaction. Theoretical and practical implications ofthe studyare discussed.

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The purpose of this study was to understand the experiences and perceptions of 12th-grade literature teachers about curriculum, Post-Colonial literature, and students. Theories posed by Piaget (1995), Vygotsky (1995), and Rosenblatt (1995) formed the framework for this micro-ethnographic study. Seven teachers from public and private schools in South Florida participated in this two-phase study; three teachers in Phase I and four in Phase II. All participants completed individual semi-structured interviews and demographic surveys. In addition, four of the teachers were observed teaching. The analysis yielded three themes and two sub-themes: (a) knowledge concerned teachers' knowledge of British literature content and Post-Colonial authors and their literature; (b) freedom described teachers' freedom to choose how to teach their content. Included in this theme was dilemmas associated with 12th-grade classrooms which described issues that were pertinent to the 12th-grade teacher and classroom that were revealed by the study; and (c) thoughts about students described teachers' perceptions about students and how literature might affect the students. Two subthemes of knowledge were as follows:(1) text complexity described teacher responses to a Post-Colonial text's complexity and (2) student desirability/teachability described teachers' perception about how desirable Post-Colonial texts would be to students and whether teachers would be willing to teach these texts. The researcher offers recommendations for understanding factors associated with 12th-grade teachers perceptions and implications for enhancing the 12th-grade experience for teachers and curriculum, based on this study: (a) build teacher morale and capacity, (b) treat all students as integral components of the teaching and learning process; teachers in this study thought teaching disenfranchised learners was a form of punishment meted out by the administration, and (c) include more Post-Colonial authors in school curricula in colleges and schools as most teachers in this study did not study this type of literature nor knew how to teach it.

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The purpose of this study is to identify research trends in Merger and Acquisition waves in the restaurant industry and propose future research directions by thoroughly reviewing existing Merger and Acquisition related literature. Merger and Acquisition has been extensively used as a strategic management tool for fast growth in the restaurant industry. However, there has been a very limited amount of literature that focuses on Merger & Acquisition in the restaurant industry. Particular, no known study has been identified that examined M&A wave and its determinants. A good understanding of determinants of M&A wave will help practitioners identify important factors that should be considered before making M&A decisions and predict the optimal timing for successful M&A transactions. This study examined literature on six U.S M&A waves and their determinants and summarized main explanatory factors examined, statistical methods, and theoretical frameworks. Inclusion of unique macroeconomic factors of the restaurant industry and the use of factor analysis are suggested for future research.

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Despite rapid growth in the quality and volume of hospitality graduate research and education in recent years, little information is available in the extant body of literature about the program choices of hospitality management graduate students, information that is crucial for program administrators and faculty in their attempts to attract the most promising students to their programs. This paper reports on a study among graduate students in U.S, hospitality management programs designed to understand why they chose to pursue their degrees at their programs of choice. Given the large numbers of international students presently enrolled, the study additionally looked into why international hospitality management students chose to leave their home countries and why they decided to pursue a graduate degree in the U.S. Based on the findings, implications for hospitality administrators and faculty in the U.S. and abroad are discussed and directions for future research are presented.

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The current study looks at the relationship between servicescape, emotional product involvement, perceived quality of local foods, the positive emotion of pleasure, and revisit intention in an upscale buffet style restaurant on a university campus in the Southeastern U.S. Test results show positive relationships between all of the constructs in the proposed conceptual model. The study also gives practitioners and academics insights into practices that can help to market the use of local foods through the restaurant environment in order to engage emotionally involved customers. This marketing can illicit pleasurable feelings and increase perceived product quality of local foods with the purpose of getting customers to revisit the restaurant. Suggestions for further research on the subject are proposed.

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The aim of this study is to analyze the perception of European destinations through the eyes of Indian Bollywood film viewers to determine how perception is influenced by what is viewed in films. Researchers surveyed Indian consumers and collected 670 usable surveys. European destinations were divided into top five and bottom five destinations for Indian tourists, and data was then compared to world tourism statistics. Results indicate differences in destination preference among Bollywood viewers and worldwide tourist trends. Findings indicate that prominently featuring a landscape within Bollywood films can significantly impact Indians’ perception on the destinations’ image. European countries frequently portrayed in films have higher marks on multiple perception categories than those not featured in blockbuster Bollywood films.

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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.

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Tourism studies related to small island destinations have become a research stream amongst many academics in recent years. The current study investigates tourist satisfaction related to a tour operator on the island of Aruba that specializes in jeep and bus tours. As there is an increased expenditure pattern for these types of activities, companies are looking for ways to improve customer satisfaction and behavioral intentions. Results indicate that tourists are generally satisfied with the tour company; however a difference in satisfaction ratings was obtained for respondents 61 years old or above. Four factors were extracted from tourists’ satisfaction attributes and three of these factors, including the overall tour value, tour guide, and sound systems used during these tours, were found to be strong predictors of behavioral intentions measured by the likelihood to rebook and the likelihood to recommend the tour company to family and friends. Operational and marketing strategies were suggested based on the findings of the study.

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Little research has been completed regarding spring break motivations and behaviors of American students in foreign destinations, specifically in Mexico. This paper looks at push and pull motivations in relation to drug and alcohol consumption and findings indicate greater drug and alcohol use among those who selected “party reputation” and “to go wild” as travel motivations. Binge drinking, sexual activity, and drug use among students on spring break in Acapulco, Mexico were also analyzed and compared to past findings within the United States. Results suggest that students are involved in heavy alcohol consumption and significant drug use. Additionally, high rates of sexual activity occur on spring break and results suggest low condom use, placing students at higher risks for the contraction of sexually transmitted infections.

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The purpose of this study was to investigate the influence of Hollywood movies and television (movies/TV) on US viewer’s motivation to travel to and participate in activities featured in Hollywood movies/TV productions. A survey was administered in an online format to a convenience sample of 433 respondents via Qualtrics. Factor analysis, correlation, and regression was employed to explore relationships between the variables. Findings identified a profile of Hollywood movies/TV viewers, sources of information used to determine destination choice, and level of involvement among viewers of Hollywood movies/TV productions. Additionally, this study explored the relationships between Hollywood movies/TV productions, tourist motivations, and the propensity to participate in activities featured. Findings indicate that Hollywood movies/TV productions have a positive impact on viewer involvement and that movie/TV related tourism is likely to be affected by movie and TV viewing preference and destination image. The results identify that the predictor “TV viewing behavior” is the strongest predictor of entertainmentmotivated tourism, followed by “destination image” and “movie viewing behavior.” Findings also indicate that “destination image” is the strongest predictor of movie-related activities and that the image portrayed in a movie does influence the viewer’s inclination to visit and participate in activities featured in a movie.

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Consumers’ concern about food safety, sanitation, and health has increased since food-borne illnesses still frequently occur in the US. This article explored consumers’ perceptions, emotions, and behavioral intention about the sanitation of the physical environment in three different restaurant settings, casual dining, quick-service, and fine dining restaurants. Disgust was the most strongly felt negative emotion, but no significant differences were found for negative emotional reactions to dirty conditions among the three types of restaurants. Positive emotional reactions were significantly different among the restaurant types. Behavioral intention was also significantly different among the three restaurant types as a reaction to dirty food. The findings help restaurant owners and managers understand how consumers feel and react to “dirty” food, service staff, or dining room tables in casual, quick-service and fine dining restaurant.

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This study was designed to address questions regarding the effects of sex and leadership style on teacher perceptions of principal effectiveness. On a researcher-designed instrument, middle school teachers rated the effectiveness of a scenario principal's response in several situations. The responses reflected varying levels of Task and Relationship Behavior. The design incorporated two between subjects factors (Teacher Sex and Principal Sex) and one within subjects factor (Leadership Style) which was treated as a repeated measure. An analysis of variance revealed no significant effects except for Leadership Style. Overall, High Task/High Relationship behavior rated significantly higher and Low Task/Low Relationship rated significantly lower than the others. The null hypothesis concerning differences could not be rejected and the stated research hypotheses were not supported. Additional analyses of variance were conducted substituting subject demographic variables for Teacher Sex in the research design. No significant interactions or main effects other than Leadership Style were noted when either Age or Ethnicity were substituted. A significant two-way interaction was noted for Teacher Experience and Leadership Style (p = .0316). Less experienced teachers rated principal's performance lower when exhibiting High Task/Low Relationship style than did more experienced teachers. A significant three-way interaction was noted for Administrative Aspiration x Principal Sex x Leadership Style (p = .0294). Teachers who indicated an intent to enter administration differed more on their ratings between male and female principals exhibiting mixed styles of High Task/Low Relationship and Low Task/High Relationship than did teachers who indicated no or undecided. Sex of the teacher appears less important than sex of the principal on performance ratings. Results suggest further study of the effects of teacher experience and teacher administrative aspiration on perceptions of principal effectiveness.