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Articles 5671 - 5700 of 38979
Full-Text Articles in Social and Behavioral Sciences
Gifts Of Grain And Other Farm Commodities, Neil E. Harl
Gifts Of Grain And Other Farm Commodities, Neil E. Harl
Neil E. Harl
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of business (such as grain or market livestock) usually produces ordinary income. That rule has encouraged gifts of grain and other farm commodities to spouses, children, grandchildren or other family members who are not considered to be holding the gift property for sale to customers. The outcome is capital asset treatment for gains and avoidance of liability for self-employment tax.
Leasing Personal Property, Neil Harl
Leasing Personal Property, Neil Harl
Neil E. Harl
Appearance of the note on Part I of the 1992 edition of Schedule E, Form 1040, that taxpayers are to "report income and expense from the rental of personal property on Schedule C or C-EZ" has raised concerns about the proper reporting of rentals from personal property such as farm machinery rented after retirement to children or others. Several high profile audits in which examining agents have taken a relatively aggressive stance on the issue have added to the concerns.
Resale Of Land Purchased Under Installment Obligation, Neil Harl
Resale Of Land Purchased Under Installment Obligation, Neil Harl
Neil E. Harl
For decades, taxpayers have tried various strategies for selling land, qualifying the transaction for installment reporting of the gain with the land then resold to a third party for cash. Often, the initial transaction involved related parties with the resale typically made to a developer who paid cash and received title to the property. The result of the two stage transaction, if successful, was to have the initial buyer in possession of the full purchase price with the initial buyer making payments to the initial seller who reports the gain over the period of the installment obligation.
Preferred Stock And Special Use Valuation, Neil Harl
Preferred Stock And Special Use Valuation, Neil Harl
Neil E. Harl
The special use valuation statute clearly contemplates that land held by an entity should be eligible for special use valuation. However, regulations have not been issued providing guidance on the procedure for valuing land held by a corporation, partnership or trust even though the issuance of regulations was mandated in the statute, enacted in 1976. Other than for a Tax Court case holding that a corporation could not utilize special use valuation and at the same time claim a minority discount, until the issuance of a 1992 private letter ruling, estates have been forced to rely on the general guidance …
Earnings After Retirement, Neil E. Harl
Earnings After Retirement, Neil E. Harl
Neil E. Harl
Many farmers, approaching retirement, must make important decisions on — (1) the nature of their relationship to the farm business in retirement, (2) the extent of their personal involvement in business operations, and (3) the timing and manner of disposition of their inventory of crops and livestock during the retirement years.
Can Dogs Help Solve Our Childhood Obesity Problem?, Harold Herzog
Can Dogs Help Solve Our Childhood Obesity Problem?, Harold Herzog
Harold Herzog, PhD
Organizational Communication: Perceptions Of Staff Members' Level Of Communication Satisfaction And Job Satisfaction, Priti Sharma, James Lampley, Donald W. Good
Organizational Communication: Perceptions Of Staff Members' Level Of Communication Satisfaction And Job Satisfaction, Priti Sharma, James Lampley, Donald W. Good
Donald W. Good
The purpose of this research study was to explore the topic of organizational communication in higher education and examine staff members’ perceptions about their level of communication and job satisfaction in their workplaces. This study was also designed to test the relationship between communication satisfaction and job satisfaction by analyzing the significance of different dimensions of Communication Satisfaction with the view that satisfaction is multifaceted.
The results of the study indicated that gender differences and the number of years in service do not seem to make a significant difference in the level of satisfaction among staff members, but the level …
Organizational Communication: Perceptions Of Staff Members' Level Of Communication Satisfaction And Job Satisfaction, James Lampley, Priti Sharma, Donald W. Good
Organizational Communication: Perceptions Of Staff Members' Level Of Communication Satisfaction And Job Satisfaction, James Lampley, Priti Sharma, Donald W. Good
Donald W. Good
Excerpt:The purpose of this research study was to explore the topic of organizational communication in higher education and examine staff members’ perceptions about their level of communication and job satisfaction in their workplaces.
Assessing Journal Quality In Mathematics Education, Samuel Otten, Ryan Andrew Nivens
Assessing Journal Quality In Mathematics Education, Samuel Otten, Ryan Andrew Nivens
Ryan Andrew Nivens
Excerpt: In this study, we triangulate the rankings in Table 1 with other measures of journal quality offered through database algorithms.
Assessing Journal Quality In Mathematics Education, Ryan Andrew Nivens, Samuel Otten
Assessing Journal Quality In Mathematics Education, Ryan Andrew Nivens, Samuel Otten
Ryan Andrew Nivens
No abstract provided.
Member-Created Participatory Paradoxes In Church Decision-Making, Frances Smith, Debbie S. Dougherty
Member-Created Participatory Paradoxes In Church Decision-Making, Frances Smith, Debbie S. Dougherty
Frances Smith
The Promise Of Spirituality In Mediation: The Significance Of Spiritual-Based And Faith-Based Approaches In Mediation, Debra Jones, Alexia Georgakopoulos
The Promise Of Spirituality In Mediation: The Significance Of Spiritual-Based And Faith-Based Approaches In Mediation, Debra Jones, Alexia Georgakopoulos
Alexia Georgakopoulos
This article advocates greater exploration and incorporation of spirituality or religion in the mediation process. As religious or spiritual values constitute an element of one’s culture, which inevitably forms a lens through which one interprets the world, the authors suggest a greater acceptance of exploring and acknowledging the power of addressing one’s own religious or spiritual makeup. The authors present an agenda for mediation research and practice for the twenty-first century and consider several examples to encourage model development. In particular, the following discussion presents potentially valuable elements for an alternative approach to mediation which incorporates either religion or spirituality.
Theoretical Considerations In Qualitative Interviewing, Robin Cooper
Theoretical Considerations In Qualitative Interviewing, Robin Cooper
Robin Cooper
You might expect a book on interviewing in qualitative research to focus solely on the procedures of conducting interviews; however, in Reflective Interviewing: A Guide to Theory & Practice, Kathryn Roulston (2010) offers this perspective and much more. In particular, her new book addresses ways in which the researcher's theoretical perspective can inform not only the interview but also each stage of the research process. This thoughtful, well-written text also includes at the end of each chapter helpful suggestions of further reading and activities that relate to the chapter's topic.
Online Interviewing: It’S Not As Simple As Point And Click, Robin Cooper
Online Interviewing: It’S Not As Simple As Point And Click, Robin Cooper
Robin Cooper
In Online Interviewing, Nalita James and Hugh Busher offer a thoughtful discussion of epistemological, methodological, and ethical considerations related to qualitative research in the online environment. They describe several forms of online interviews, as well as benefits and challenges associated with this form of research. The authors include practical tips for online researchers and examples from studies that employed online research methods.
Giving Voice To The Results Of Your Study: A Review Of Authoring Your Life: Developing An Internal Voice To Navigate Life’S Challenges By Marcia B. Baxter Magolda, Robin Cooper
Robin Cooper
In Authoring Your Life: Developing an Internal Voice to Navigate Life’s Challenges, Marcia B. Baxter Magolda offers a theory and model for building self-authorship through the development of an internal voice. Her primary audience is adults in their twenties and thirties, as well as their parents, peers, and employers. Qualitative researchers will also find the book of interest as a unique example of reporting results of a study in an original format.
Facilitating Collaboration Among Health Care Professionals, Robin Cooper
Facilitating Collaboration Among Health Care Professionals, Robin Cooper
Robin Cooper
This paper explores how principles and practices of mediation and facilitation can be applied to facilitate collaboration among health care professionals. Certain techniques of mediation and facilitation are uniquely suited to address issues of values, roles, communication, and teamwork—four core competency domains of interprofessional collaborative practice—within the organizational context in order to transform workplace conflict into constructive collaboration. This paper discusses how one might draw upon those mediation and facilitation skills and techniques in order to address profession-centrism, professional prejudice, and us vs. them thinking, which hinder interprofessional collaboration. Those trained in the theories and practices associated with conflict analysis …
How To Enhance Qualitative Research Appraisal: Development Of The Methodological Congruence Instrument, Annette M. Willgens, Robin Cooper, Doles Jadotte, Bruce Lilyea, Cynthia L. Langtiw, Alice Obenchain-Leeson
How To Enhance Qualitative Research Appraisal: Development Of The Methodological Congruence Instrument, Annette M. Willgens, Robin Cooper, Doles Jadotte, Bruce Lilyea, Cynthia L. Langtiw, Alice Obenchain-Leeson
Robin Cooper
In this research report, we introduce a methodological congruence instrument (MCI) that addresses the five major qualitative research traditions. Methodological congruence is a "fit" between the researcher's chosen methodology and his/her philosophical perspective. The chosen methodology should be aligned with the research question, data collection and sampling procedures, philosophical perspectives and seminal authors, data analysis, and findings. These elements are contained in the MCI. We share information about its inception, development, and application, and invite our research colleagues to offer critical feedback. It is our hope that qualitative researchers, editorial board members, teachers, and students find this instrument helpful and …
Decoding Coding Via The Coding Manual For Qualitative Researchers By Johnny Saldaña, Robin Cooper
Decoding Coding Via The Coding Manual For Qualitative Researchers By Johnny Saldaña, Robin Cooper
Robin Cooper
The Coding Manual for Qualitative Researchers by Johnny Saldaña is a valuable resource for novice and experienced qualitative researchers alike, offering a clear, comprehensive explanation of codes and coding methods and the role they play in qualitative research. This explanation includes a discussion of writing analytic memos and a detailed list of First Cycle and Second Cycle coding methods. The book also includes useful appendices with samples of data and exercises for readers to practice coding.
Entering Into A "Community" Of Experience And Meaning: A Review Of Interviewing For Education And Social Science Research: The Gateway Approach By Carolyn Lunsford Mears, Robin Cooper
Robin Cooper
In Interviewing for Education and Social Science Research: The Gateway Approach, Carolyn Lunsford Mears outlines an approach to in-depth interviewing in qualitative research that draws upon educational criticism, oral history, and poetic display. Mears describes this narrator centered approach as including the development of an insider’s perspective and the use of excerpted narratives. She also provides useful guides and examples in the appendices to the book, making the text especially helpful to the novice qualitative researcher
Ethnography Essentials: A Review, Robin Cooper
Ethnography Essentials: A Review, Robin Cooper
Robin Cooper
Julian M. Murchison has written a thorough and thoroughly practical resource for the newcomer to ethnography. In his new book, Ethnography Essentials: Designing, Conducting, and Presenting Your Research, he guides the novice ethnographer through the research process from conceptualization through presentation of findings. The text also includes discussion of some of the developments and debates within the field of ethnography.
Enhancing The Experience: A Multiple Case Study Of Students' Experiences Using Arts-Based Techniques In Learning Qualitative Research, Sheryl L. Chatfield, Robin Cooper, Elizabeth Holden, Kelly Macias
Enhancing The Experience: A Multiple Case Study Of Students' Experiences Using Arts-Based Techniques In Learning Qualitative Research, Sheryl L. Chatfield, Robin Cooper, Elizabeth Holden, Kelly Macias
Robin Cooper
This paper represents the third in a series of reports published in TQR in which authors explore students’ experiences learning to conduct qualitative research. Prior researchers have suggested that emotional and experiential elements of the learning experience are key for students learning to conduct qualitative research; the use of arts-based approaches may help address these priorities. We gave students in a conflict analysis and resolution degree program opportunities to conduct qualitative research using either an arts-based or traditional approach to analysis. We identified several ways that arts enhanced the learning experience for students, and discuss considerations for instructors or others …
Appraising Qualitative Research Reports: A Developmental Approach, Robin Cooper
Appraising Qualitative Research Reports: A Developmental Approach, Robin Cooper
Robin Cooper
In this paper, the author discusses the development of an appraisal instrument designed for evaluating submissions to The Qualitative Report-the TQR Rubric. Following a description of the context of TQR, she explains what led to the development of the TQR Rubric and describes its components. She concludes by presenting the plan of implementation of the rubric and a discussion of how the TQR Rubric's elements relate to notions of quality presented in the literature.
Building Connections: An Interpretative Phenomenological Analysis Of Qualitative Research Students’ Learning Experiences, Robin Cooper, Anne Fleisher, Fatima A. Cotton
Building Connections: An Interpretative Phenomenological Analysis Of Qualitative Research Students’ Learning Experiences, Robin Cooper, Anne Fleisher, Fatima A. Cotton
Robin Cooper
This paper describes a phenomenological study in which the authors explored students’ experiences learning qualitative research in a variety of academic fields. Semi-structured in-depth interviews were conducted with six participants from various academic fields who had completed at least one post-secondary-school-level qualitative research course and who were not students of the researchers. Using Interpretative Phenomenological Analysis (IPA), the researchers identified five primary themes representing the lived experience and meaning found in the participants’ experience of learning qualitative research: (a) a variety of feelings are experienced, (b) a pivotal experience serves as a catalyst in the learning process, (c) the central …
Social Cartography As A Tool For Conflict Analysis And Resolution: The Experience Of The Afro-Colombian Communities Of Robles, Elena P. Bastidas, Carlos A. Gonzales
Social Cartography As A Tool For Conflict Analysis And Resolution: The Experience Of The Afro-Colombian Communities Of Robles, Elena P. Bastidas, Carlos A. Gonzales
Elena Bastidas
The field of conflict resolution is in constant evolution. Every day, theories are defined and redefined, and new contributions are made to the field. This continuous process challenges scholars, researchers, and practitioners to develop new conceptual and methodological frameworks for the analysis of conflict. This article highlights the potential of social cartography (participatory mapping) as a tool for the transformation of environmental and social conflicts at the household, community, national, and international levels. The advantages of social cartography as an appraisal, planning, and analytical tool for conflict transformation are illustrated here with a case study of the Afro-Colombian community of …
Enhancing Conflict Consulting Practice: Lessons From The Field, Neil Katz
Enhancing Conflict Consulting Practice: Lessons From The Field, Neil Katz
Neil Katz
No abstract provided.
Restorative Classrooms: Critical Peace Education In A Juvenile Detention Home, Cheryl Duckworth
Restorative Classrooms: Critical Peace Education In A Juvenile Detention Home, Cheryl Duckworth
Cheryl Duckworth
This article describes several of the more successful critical peace education methodologies and perspectives that I was able to bring to my classroom in a juvenile detention home. For example, reflective writing and community analysis of nonviolent peace movements formed the core of my curriculum, as did critical analysis of the social processes of stereotyping and dehumanization. As a result, numerous students grew in their ability to write, express empathy with others, identify bias and articulate critical analysis of their schools, among other political systems. This analysis will contribute to the growing body of work on the practice of critical …
History, Memory And Peace Education, Cheryl Lynn Duckworth
History, Memory And Peace Education, Cheryl Lynn Duckworth
Cheryl Duckworth
One of the most important skills a student of peace studies can gain is the ability to deconstruct dominant, hegemonic and often structurally violent socio-political narratives. After all, these are the narratives which often lead us to war. Yet when compared to other aspects of a typical peace studies curriculum, this key skill, so essential to exercising power and participation in one’s society, is comparatively underemphasized (see Beckerman 2007 or Malott and Porfilio 2011). Henry Giroux calls on educators to facilitate the difficult and often painful task of helping society remember—specifically to remember episodes of cruelty or violence in which …
Wood County Project Connect 2016, Melissa Burek, Mamta Ojha, Megan Schnell
Wood County Project Connect 2016, Melissa Burek, Mamta Ojha, Megan Schnell
Melissa Burek
59. Ask Versus Tell: Potential Confusion When Child Witnesses Are Questioned About Conversations, Stacia N. Stolzenberg, Kelly Mcwilliams, Thomas D. Lyon
59. Ask Versus Tell: Potential Confusion When Child Witnesses Are Questioned About Conversations, Stacia N. Stolzenberg, Kelly Mcwilliams, Thomas D. Lyon
Thomas D. Lyon
Pain And Pharmacologic Pain Management In Long-Stay Nursing Home Residents, Jacob N. Hunnicutt, Christine M. Ulbricht, Jennifer Tjia, Kate L. Lapane
Pain And Pharmacologic Pain Management In Long-Stay Nursing Home Residents, Jacob N. Hunnicutt, Christine M. Ulbricht, Jennifer Tjia, Kate L. Lapane
Jennifer Tjia
Prior studies estimate that >40% of long-stay nursing home (NH) residents experience persistent pain, with 20% of residents in pain receiving no analgesics. Strengthened NH surveyor guidance and improved pain measures on the Minimum Data Set (MDS) 3.0 were introduced in March 2009 and October 2010, respectively. This study aimed to provide estimates after these important initiatives of: 1) prevalence and correlates of persistent pain; and 2) prevalence and correlates of untreated or undertreated persistent pain. We identified 1,387,405 long-stay residents in United States NHs between 2011-2012 with 2 MDS assessments 90 days apart. Pain was categorized as persistent (pain …