Education Commons^™

The Impact Of Covid-19 On The Latinx Community In Cache Valley, Utah., Jasmine Morales, Virginia Hernandez

Fall Student Research Symposium 2021

The purpose of this investigation is to learn about the Latinx experience with Covid-19 in Cache Valley, Utah. For this research, we interviewed twelve Latinx families who explained in detail their perceived and conceived notions of Covid-19, and how they survived compounded social disadvantages such as fear of unemployment, inability to pay rent/mortgage, eviction, lack of safeguards in their jobs, worry about medical costs, isolation, and fear of deportation. After the interviews, we identified five interconnected aspects that all families shared: 1) Fears and stigma about Covid-19; 2) Economic distress and how they received support from the community and government …

Vape Prevention In Rural Populations: Teacher Education, Jenna Hawks

Fall Student Research Symposium 2021

Background: The increased use and initiation of e-cigarette use (more commonly referred to as vape or vaping) in youth is a growing health concern. “Be Epic”, implemented in November of 2020 to May of 2021, is a multi-component e-cigarette preventative program targeting teachers, parents, and youth grades 5-12 in the Rural Southeast Utah counties of Carbon, Emery, and Grand. Methods: Be Epic teacher trainings were assessed with pre- and post- surveys measuring teachers’ knowledge, and confidence. Significance was measured utilizing aggregated sample t-tested pre- and post- survey means. Results: Participants showed an increase in knowledge and confidence pertaining to e-cigarette …

Beloved: Born Of Sethe's Slavery And Trauma, Sariah Dutkiewicz

Fall Student Research Symposium 2021

Toni Morrison’s Beloved introduces many characters who exhibit clear signs of trauma due to their past as African American slaves, however, one character in particular stands out: Sethe. Sethe’s life as a slave led her to experience and do horrendous things. The worst being the difficult and violent decision to murder her own child, Beloved, in an effort to prevent her child from being forced into slavery. Though Sethe survived her life as a slave, she was unable to focus on her future because of her past that consistently haunts her. Her trauma is portrayed in many different forms throughout …

Results Of Lexile Level Reading Practices On Rural Middle School Students, Tiffany Sanderson

Fall Student Research Symposium 2021

Many students have experienced, and remember, reading comprehension exams from their time in grade school. These tests examined student ability to comprehend different levels of reading so that educators could ensure a student was reading within grade level targets. ATOS and A-Z along with the Fountas and Pinnell reading programs are all previous methods used in ELA classrooms across the nation. Some of these are still used widely today. ATOS is a program which closely resembles Lexile as it also determines book and student scores with a method that correlates back to grade level. For example, sixth-grade would be 6.0. …

The Language Of Classroom Design: How Aesthetic Impacts Learning, Josie Rivera

Fall Student Research Symposium 2021

Secondary classrooms are the settings where crucial learning experiences occur, yet much of the existing research on classroom design pertains to elementary schools. The general lack of importance placed on the physical layout of secondary classrooms insinuates that while younger students benefit from an attractive, visually pleasing classroom, teenage students do not. Despite this, educators seek to make their classrooms places of refuge and learning. For example, Utah’s 2020 Teacher of the Year, Lauren Merkley, decorates her room with thrifted lamps which emit a warm glow in her classroom. Martin Reeder of Sky View High School curated a ‘book nook’ …

Change In Social Movement Engagement And Leadership Should Equal A Change In Civic Education, Tess Tureson

Fall Student Research Symposium 2021

It seems as if almost everything in our world has changed with the introduction of the internet, personal computers, iPhones, and social media. We write emails instead of letters. We listen to podcasts and read articles online instead of buying a newspaper. Presidents communicate with the world on Twitter. The way we engage with politics has entirely changed. Yet, we are still going about civic education in schools the same way, teaching students to give speeches in city council meetings, write letters to their representative, and find current events from traditional news sources. This study offers new statistical evidence that …

Are Laws And Regulation Necessary For Microtransactions And Loot Boxes?, Zachary Jamison

Fall Student Research Symposium 2021

As more video games are advertised and released, they include more uses and forms of microtransactions and gambling. Microtransactions are where you can spend money for a virtual currency inside the game that you can then use to buy in game items and cosmetics. Through the use of advertising these skins, cosmetics, and other items, they prey on the desires of children that want something that looks “cool” or “amazing.” Indulging in these circumstances can lead into gambling problems and can even cause mental health issues. While adults can also suffer from these issues, it is more prevalent in emerging …

Motivations And Needs Of Volunteers Within School-Based Agricultural Education (Sbae) Programs, Jocelyn Bandley

Fall Student Research Symposium 2020

Motivations and Needs of Volunteers within School-Based Agricultural Education Programs. A critical shortage of well-trained agriculture teachers has plagued the profession for decades (Smith et al., 2019), with teacher turnover and excessive work hours being cited as contributing factors (Sorensen et al., 2016). School-based agricultural education (SBAE) is a demanding profession (Torres et al., 2008), but one way to relieve the excessive workload and possibly prevent turnover among agriculture teachers is through the utilization of volunteers. Understanding the motives for why people volunteer in SBAE programs can provide insights and recommendations for preservice teacher training, inservice teacher professional development, and …

Effects Of Social Media On Young Adults: Self Efficacy, Body Image And Connection With Others, Sabrina Trimble

Fall Student Research Symposium 2020

The current study tested the associations between self-efficacy, lack of connection to others, body image issues, and social media use. In previous studies, participants estimate social media use through self-evaluation likert scales (Salomon, Brown, 2019). In order to use a more accurate measure of time on social media, participants accessed time on social media from their personal cell phones.

Participants were 213 college students ages 18-49 (M = 20.47 years). They were approximately 63% women, 32% men, 1% other gender, and 93% White/non-hispanic/Latinx.

Perception of time on social media.

Neither self-efficacy (Œ≤ = .01, ns) nor lack of connection (.14, …

Associations Between Parental Attachment, Peer Attachment, And Moral Disengagement, Jonah Hickman

Fall Student Research Symposium 2020

The goal of this study was to understand whether quality of attachment relationships with parents and peers affects moral disengagement. Attachment styles, founded in our parent's responsiveness to us in early childhood (Bowlby, 1973) carry into adulthood and predict relational functioning throughout development (Simpson & Rholes, 2017). Early attachment generalizes to peer relationships in childhood and in adolescence (Dykes et al., 2008). Moral disengagement, justification of actions contrary to the character of the perpetrator, is a form of anxious and dysfunctional behavior (Bandura, 2016). It is used to preserve self-concept while violating core values (Bandura, 2016). There is evidence that …

Characters And Dogs: Relationships Between Dogs And Humans In Fictional Literature, Emily Van Wagoner

Fall Student Research Symposium 2020

Works of fiction provide a new outlook on life without the constraints of society's expectations. Fiction provides the opportunity to explore relationship boundaries in a safe way that society might deem as improper or wrong. One way that fiction shows us this is the symbolism between the relation of humans and dogs, especially the similarities and how they can reflect one another. Using this as a basis, reflection upon real-life relationships can happen as well as viewing how they are discussed through fictional means.

Relationships are not simply how two beings interact with one another, rather it is also about …

The Impact Of Living On Campus On Student Persistence, Hayden Hoopes

Fall Student Research Symposium 2019

Making the choice of where to live while in college is frequently acknowledged as one of the most important decisions an undergraduate student makes. Housing decisions influence students' access to campus resources and social integration, elements thought to be key indicators of their progression towards graduation. Interestingly, however, the association between living on-campus and persistence has not been considered thoroughly in the literature. While many studies leverage survey data and retention rates to make direct comparisons between on-campus and off-campus groups, most are unable to account for self-selection bias, i.e. that students who live on-campus may be qualitatively different from …

Talking In Math Class? Encouraging Engagement And Achievement Through The Use Of Talk Moves, Monika Burnside, Jessica King

Fall Student Research Symposium 2018

Purpose of the Study: Investigate the variations in three second-grade teachers' implementation of a number sense curriculum, in particular the variations in the ways they used Talk Moves to encourage students' engagement in classroom discussions. Long Term Goal: To improve number sense instruction in early elementary grades.

Exploring Warmth And Conflict In Parent-Adolescent Relationships, Hailey Bowler, Rebecca Harvey

Fall Student Research Symposium 2018

Family systems theory (Cox & Paley, 1997) is a framework that can be used to understand the quality of parent-adolescent relationships and the interrelatedness of relationships within a family system.

Disaster Losses And Related Tax Rules, Jc Hobbs

Rural Tax Education

The dollar value of property losses due to fires, floods, tornadoes, earthquakes, lightning, freezes, etc. can be substantial. Federal income tax regulations often provide relief by allowing deductions for losses of both business-use and personal-use property. This fact sheet describes losses to property, the process used to determine if you have a deductible loss, how insurance proceeds and cost share benefits are treated, and how to reconstruct records to document a loss. Examples help explain the rules that apply to property found on the farm including buildings, machinery, livestock, feed, supplies, personal residence and the contents and personal vehicles. A …

Tangible Property Regulations: Using The De Minimis Safe Harbor, Guido Van Der Hoeven

Rural Tax Education

In late 2013, the IRS issued new repair regulations that became effective as of January 1, 2014. Since the new repair regulations were issued, clarifying guidance has been and continues to be issued. The IRS issued Notice 2015–82 in late November 2015, which increased the de minimis amount from $500 to $2,500 beginning January 1, 2016. This increased amount is part of the repair regulations that were issued and found in Treas. Reg. § 1.263(a)–1(f)(1), which applies to taxpayers who do not have an applicable financial statement (AFS). Most farmers and ranchers will not have an AFS. The immediate tax …

Employment Of Family Members, C. Robert Holcomb

Rural Tax Education

The use of family labor in the farm or ranch operation can pose a number of challenges for farm managers as they try to sort through the vast quantity of regulations. While the day-to-day human-relations components of managing family members in the farm/ranch operation will differ substantially from that of non-family labor, the focus of this fact sheet will address the income tax and regulatory aspects of employing family members.

Generally, the wages that you pay to family members who are also your employees are subject to social security (FICA) and Medicare taxes, federal income tax withholding, and under certain …

Materially Participate In The Business To Avoid The Passive Activity Loss Rules, Jc Hobbs

Rural Tax Education

Beginning farmers and ranchers frequently start their agricultural businesses by beginning small and keeping their day jobs. These new business activities must meet certain threshold tests to be considered active rather than passive activities. The passive activity loss rules apply to businesses including farms, limited partnerships, Limited Liability Companies (LLC’s), S Corporations, and C Corporations.

A passive activity is any activity that involves the conduct of a business in which the producer does not materially participate or a rental activity (whether or not the producer materially participates or not). Should a loss occur in such a business, the passive activity …

Farm Losses Versus Hobby Losses: Farmers Must Plan Ahead To Avoid Adverse Tax Consequences, Jc Hobbs

Rural Tax Education

The hobby loss rules which determine whether a venture is a business or a hobby, is a frequently misunderstood area of tax law that causes producers who are experiencing difficult economic times to worry, perhaps unnecessarily, that the venture will be viewed as a hobby rather than a true business venture. This article is intended to provide information to help producers reduce the likelihood that the business venture will be deemed a hobby.

Self-Employment Tax, Gary Hoff

Rural Tax Education

Most taxpayers working for an employer have FICA and Medicare withheld from their wages. The amount withheld is matched by their employer. Consequently, they will receive retirement and medical benefits when they reach retirement age. They are also entitled to disability and survivor benefits. The self-employed individual must pay self-employment (SE) tax to be entitled to similar benefits. This is paid when they file their federal income tax return. The SE tax rates equate to both the employer’s and employee’s share of FICA and Medicare.

Weather-Related Sales Of Livestock, Jc Hobbs

Rural Tax Education

There are two provisions in tax law that attempt to cushion producers from the consequences of adverse weather-related livestock sales. Under the first provision, livestock held for draft, breeding, or dairy purposes and sold due to adverse weather are provided a two-year reinvestment period. This replacement period can be extended if weather conditions persist for more than three years. The second provision, which applies to all livestock (other than poultry), allows cash basis taxpayers whose primary trade or business is farming to defer receipt from sales in excess of normal business practices due to weather-related conditions that result in a …

Introduction To Agricultural Federal Tax Issues, Ruby Ward

Rural Tax Education

Essentially all farmers, ranchers and other agricultural producers must file a federal tax return and pay federal income and/or self-employment taxes on their net profit. Farm, Farming and Who's a Farmer for Tax Purposes Filing Dates and Estimated Tax Payments provides information about IRS definitions of a farm and farmer filing income tax returns. There are special rules on filing dates for those producers that qualify as a farmer (i.e., one who receives more than two-thirds of his or her net income from farming). provides more details regarding qualifications and estimated tax payments.

Filing Dates And Estimated Tax Payments, Gary Hoff

Rural Tax Education

When managing the cash flow of the farm or ranch, it is important to preserve cash as long as possible without incurring penalties or interest for late payments. The filing date of your federal income tax return is important, as payment can be a major expense that needs to be considered as part of cash-flow planning. To understand when you must file your income tax return, you must be familiar with three areas:

1. Filing deadline,

2. Estimated tax filing requirements, and

3. Estimated tax penalty.

Estate And Gift Tax, Jc Hobbs

Rural Tax Education

Individuals may be subject to federal estate and gift taxes when large transfers of property, money, or other assets occur. Estate taxes apply to the transfer of assets (money and/or property) to one or more individuals when the owner dies. Gift taxes are imposed on the transfer of assets to another individual during the owner’s lifetime. In addition, many states also have estate and/or gift taxes.

Start-Up Costs: Correct Reporting By Farmers For Income Tax Purposes, Guido Van Der Hoeven

Rural Tax Education

Income tax rules apply to expenses that are incurred and paid before a business exists. These expenses are referred to as “start-up expenditures” or “start-up costs.” The IRS provides guidance relative to the deductibility of these start-up costs for any individual or entity beginning a new business, such as a farm. These rules apply regardless of the nature of the business or the organizational structure ultimately used in operating the new business. A challenge for the beginning business owner is to identify the “start date” of the business. Expenses incurred prior to the start date are generally considered start-up expenses, …

Related Parties For Federal Income Tax Purposes, Guido Van Der Hoeven

Rural Tax Education

“Relationships! We all got 'em, we all want 'em. What do we do with 'em?” – Jimmy Buffett

The lyrics of the song “Fruitcakes,” sung by Jimmy Buffett, ask what to do with relationships. Taxpayers need to be aware of potential income tax consequences when dealing with related parties in business transactions. Specifically, the taxpayer must identify the potentially related party and the tax issue that may apply relative to both the taxpayer and the potentially related party. To further muddy the waters regarding this issue, related parties may be defined differently for different income tax transactions. Five common tax …

Involuntary Conversion Of Business Assets, Guido Van Der Hoeven

Rural Tax Education

During the course of operating a farm or ranch, operators will get rid of, lose, or dispose of property used in the business in a variety of ways. Sometimes events beyond the control of the business result in disposition of property. The purpose of this discussion is to illustrate correct income tax reporting when business properties are disposed of due to an involuntary conversion or casualty that may occur suddenly and is beyond management’s control.

This discussion will focus on the involuntary conversion of tangible personal property (i.e., equipment and vehicles), which may be the result of a casualty loss …

The Optional Method Of Paying Self-Employment Tax, Karli Salisbury

Rural Tax Education

A self-employed individual must pay self-employment (SE) tax on earned income to be entitled to receive social security benefits. These benefits include retirement, disability, and survivor benefits as well as Medicare coverage, all of which are important to agricultural producers. To qualify for these benefits, a producer must have contributed by paying self-employment taxes and earning the required quarters of coverage. For additional information about self-employment taxes, refer to the fact sheet “If You Are Self-Employed” in the Related Articles section found on the RuralTax.org website.

How Do The At-Risk Rules Apply To A Farm Business?, Jc Hobbs

Rural Tax Education

The majority of farm businesses will not be subject to the at-risk rules. However, when a business is subject to these rules, the deduction of losses will be limited to the amount that the producer has at risk. The amount at risk is the amount the taxpayer could actually lose from the activity. If the at-risk limitation rules do not apply, other rules such as the passive loss rules or the hobby loss rules could still limit loss deductions. The purpose of this article is to explain the at-risk limitations as they apply to both farm and non-farm business activities. …

Keepseagle Settlement Payment And Your Form 1099 Information Returns, Ruby Ward, Trent Teegerstrom, Jc Hobbs, Guido Van Der Hoeven

Rural Tax Education

Receiving either the Track A or Track B settlement payment was the first step in finalizing your Keepseagle settlement. All settlement recipients will need to file a federal income tax return and report this settlement as income regardless of their current income level, land status, current employment status and even if they have not filed a Federal income tax return before. Each settlement recipient will be receiving a Form 1099 MISC and/or a Form 1099-C around mid- January. Recipients must file a tax return to comply with IRS regulations. Many recipients may qualify for a tax refund and will not …