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Utah State University

2016

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Articles 1 - 30 of 92

Full-Text Articles in Education

In-Class Versus At-Home Quizzes: Which Is Better? A Flipped Learning Study In A Two-Site Synchronously-Broadcast Organic Chemistry Course, Michael A. Christensen, Alyssia M. Lambert, Louis S. Nadelson, Kami M. Dupree, Trish A. Kingsford Dec 2016

In-Class Versus At-Home Quizzes: Which Is Better? A Flipped Learning Study In A Two-Site Synchronously-Broadcast Organic Chemistry Course, Michael A. Christensen, Alyssia M. Lambert, Louis S. Nadelson, Kami M. Dupree, Trish A. Kingsford

Chemistry and Biochemistry Faculty Publications

We recently shared our design of a two-semester flipped organic chemistry course, in which we gave students in-class quizzes to incentivize attendance and watching the lecture videos in advance. With a second iteration, we planned to make the video-watching experience more engaging. We accordingly hypothesized that if students completed short at-home quizzes while watching the videos, then attentiveness, engagement, and learning would increase. We tested this with a later section of the course, dividing the material into 13 units. For units 1-6, we gave in-class quizzes; for 7-13, quizzes were at home. Although units 1-6 and 7-13 covered different material ...


Diversity Education: Are We Preparing Teachers To Teach All Learners?, Lindi Andreasen Dec 2016

Diversity Education: Are We Preparing Teachers To Teach All Learners?, Lindi Andreasen

Undergraduate Honors Capstone Projects

Five hundred twenty-three preservice teachers from six different preparation programs completed the diversity and multicultural perspectives portion of the Professional Teaching Knowledge and Skills Survey (PTKSS) to determine their feelings of multicultural efficacy at the end of their program and again after their first year of teaching. Statistical analysis revealed that preservice teachers rate their capability to teach diverse students as "adequate" to "well" on a 5 point Likert type scale (M=35.28, possible Range=0-50), with no significant drop in self-efficacy after one year of teaching (M=34.09). However, individual item means did drop consistently between the ...


Assessment Of The Impact Of Reading Mastery Implementation On A Group Of First To Third Grade Students Receiving Special Education Services, Christopher Martin Jones Dec 2016

Assessment Of The Impact Of Reading Mastery Implementation On A Group Of First To Third Grade Students Receiving Special Education Services, Christopher Martin Jones

All Graduate Plan B and other Reports

Reading Mastery was instituted with a group of first to third grade students receiving special education services as a supplemental reading intervention to regular education reading instruction. The students were enrolled in a kindergarten through eighth grade rural, Title I school with a high Native American population. Student performance was assessed with the easyCBM reading measure and the Fountas and Pinnell Benchmark Assessment System (Field Study, 2016).

Results showed that students who received the Reading Mastery intervention performed with mixed results on the easyCBM measure not making clear gains in all areas. The Fountas and Pinnell measure showed gains commensurate ...


Report Detailing The Development Of University Articulation Agreements And Course Syllabi Revisions For The Engineering Drafting & Design Technology Program At Salt Lake Community College, Michael Stenquist Dec 2016

Report Detailing The Development Of University Articulation Agreements And Course Syllabi Revisions For The Engineering Drafting & Design Technology Program At Salt Lake Community College, Michael Stenquist

All Graduate Plan B and other Reports

This project is an attempt to close the gap between local industry, higher education, and the Engineering Drafting and Design Technology (EDDT) department at Salt Lake Community College (SLCC). As a longtime drafting instructor in the EDDT department at SLCC, a need for change in industry from board drafting, to 2-D CAD, and now to 3-D CAD has occurred. Because of these changes, the program has continually been updated to meet the needs of the students and local industries. The purpose of this project detailed in this report was first, to explore the drafting needs of professionals working in the ...


An Evaluation Of Fading Procedures On The Effects Of Children Using Activity Schedules To Play On The Playground Appropriately, Kylee Lewis Dec 2016

An Evaluation Of Fading Procedures On The Effects Of Children Using Activity Schedules To Play On The Playground Appropriately, Kylee Lewis

All Graduate Theses and Dissertations

Previous researchers conducted activity schedule studies and used them on unstructured areas such as the playground. This study investigates the ability of fading procedures on the effects of using activity schedules on the playground. This study displayed that fading procedures can be used and determined based on the level of the individual. The results showed that two participants were able to fade to more portable forms of activity schedules from the typical activity schedule binder. This study provides many possibilities for conducting future research involving the use of fading procedures on activity schedules.


Pain Acceptance Potentially Mediates The Relationship Between Pain Catastrophizing And Post-Surgery Outcomes Among Compensated Lumbar Fusion Patients, Cassie Dance, M. Scott Deberard, Jessica Gundy Cuneo Nov 2016

Pain Acceptance Potentially Mediates The Relationship Between Pain Catastrophizing And Post-Surgery Outcomes Among Compensated Lumbar Fusion Patients, Cassie Dance, M. Scott Deberard, Jessica Gundy Cuneo

Psychology Faculty Publications

Purpose: Chronic low back pain is highly prevalent and often treatment recalcitrant condition, particularly among workers’ compensation patients. There is a need to identify psychological factors that may predispose such patients to pain chronicity. The primary aim of this study was to examine whether pain acceptance potentially mediated the relationship between pain catastrophizing and post-surgical outcomes in a sample of compensated lumbar fusion patients.

Patients and methods: Patients insured with the Workers Compensation Fund of Utah and who were at least 2 years post-lumbar fusion surgery completed an outcome survey. These data were obtained from a prior retrospective-cohort study that ...


The Best Laid Plans: Educational Innovation In Elementary Teacher Generated Integrated Stem Lesson Plans, Christina M. Sias, Louis S. Nadelson, Stephanie M. Juth, Anne L. Seifert Nov 2016

The Best Laid Plans: Educational Innovation In Elementary Teacher Generated Integrated Stem Lesson Plans, Christina M. Sias, Louis S. Nadelson, Stephanie M. Juth, Anne L. Seifert

Teacher Education and Leadership Student Research

Students need to be prepared for the 21st century by developing the literacy skills necessary for participating in the age of synthesis—an age that requires a progressive set of skills and knowledge. The authors identified nine educational innovations that are perceived to be effective for preparing students for the 21st century age of synthesis society. They coded a collection of 39 teacher-generated Grade 3–5 science, technology, engineering, and mathematics (STEM) lesson plans to document the extent to which the teachers included these nine educational innovations their STEM lesson planning. The authors found practices such as project-based and student-centered ...


Reflective Practitioners: Foreign-Language Teachers Exploring Self-Assessment, Maria Luisa Spicer-Escalante, Karin Dejonge-Kannan Nov 2016

Reflective Practitioners: Foreign-Language Teachers Exploring Self-Assessment, Maria Luisa Spicer-Escalante, Karin Dejonge-Kannan

Languages, Philosophy, and Communication Studies Faculty Publications

It is the professional and personal responsibility of teachers to analyze, evaluate, reflect on, and improve their classroom practice (Desimone & Garet, 2016). This paper introduces a guided teacher observation model which combines both self and peer-observations, designed for Foreign-Language (FL) teachers to evaluate their own classroom practice through video recording and directed reflection. Instructors’ self-assessment statements that implement this model show that it enables teachers to identify and address their areas for improvement (Bailey, 1981; Barber, 1990; Zeichner & Liston, 2014; Spicer-Escalante & deJonge-Kannan, 2014). Moreover, this guided teacher observation model entails a dialogue between observed instructor and observers. It does not ignore peer-evaluations, but rather requires responsive and responsible observations that are merged later with the self-reflection written by the observed instructor. As research in the field shows, regularly implemented self-assessment averts negative performance appraisals and reduces the need for intervention by superiors (Barber, 1990), thus offering reflective practitioners a pathway not only to professional growth (Burns, 2015; Matsuda, 2015) but also to personal development. In our own research, this model has also served as an excellent tool to inform our peers about our discipline and about the complexities involved in the training of foreign language teachers.


The Challenge Of Climate Change Adaptation For Agriculture: An Economically Oriented Review, Bruce A. Mccarl, Anastasia W. Thayer, Jason P. H. Jones Nov 2016

The Challenge Of Climate Change Adaptation For Agriculture: An Economically Oriented Review, Bruce A. Mccarl, Anastasia W. Thayer, Jason P. H. Jones

Applied Economics Faculty Publications

Climate change is occurring. Deviations from historic temperatures and precipitation plus increased frequency of extreme events are modifying agriculture systems globally. Adapting agricultural management practices offers a way to lessen the effects or exploit opportunities. Herein many aspects of the adaptation issue are discussed, including needs, strategies, observed actions, benefits, economic analysis approaches, role of public/private actors, limits, and project evaluation. We comment on the benefits and shortcomings of analytical methods and suggested economic efforts. Economists need to play a role in such diverse matters as projecting adaptation needs, designing adaptation incentives, and evaluating projects to ensure efficiency and ...


Home Visiting Programs For Families Of Children Who Are Deaf Or Hard Of Hearing: A Systematic Review, Nannette Nicholson, Patti Martin, Abby Smith, Sheila Thomas, Ahmad A. Alanazi M.Aud. Nov 2016

Home Visiting Programs For Families Of Children Who Are Deaf Or Hard Of Hearing: A Systematic Review, Nannette Nicholson, Patti Martin, Abby Smith, Sheila Thomas, Ahmad A. Alanazi M.Aud.

Journal of Early Hearing Detection and Intervention

Prelingual hearing loss greatly restricts a child’s language development, hindering his or her behavioral, cognitive and social functioning. Although technology such as hearing aids and cochlear implants are an option for providing access to sound, they fail to teach the child how to listen or attend, how to process language (whether visual or spoken), or how to produce language and communicate. Home visiting is widely recognized as a cost-effective intervention service delivery model. Home visiting programs for promoting language development in children who are diagnosed as deaf or hard of hearing have been in existence for over 50 years ...


An Examination Of Children’S Learning Progression Shifts While Using Touch Screen Virtual Manipulative Mathematics Apps, Christina M. Watts, Patricia Moyer-Packenham, Stephen I. Tucker, Emma P. Bullock, Jessica F. Shumway, Aria Westenskow, Jennifer Boyer-Thurgood, Katie Anderson-Pence, Salif Mahamane, Kerry Jordan Nov 2016

An Examination Of Children’S Learning Progression Shifts While Using Touch Screen Virtual Manipulative Mathematics Apps, Christina M. Watts, Patricia Moyer-Packenham, Stephen I. Tucker, Emma P. Bullock, Jessica F. Shumway, Aria Westenskow, Jennifer Boyer-Thurgood, Katie Anderson-Pence, Salif Mahamane, Kerry Jordan

Teacher Education and Leadership Faculty Publications

The purpose of this study was to examine shifts in young children's learning progression levels while they interacted with virtual manipulative mathematics apps on touch-screen devices. A total of 100 children participated in six mathematics learning sequences while using 18 virtual manipulative mathematics touch-screen apps during clinical interviews. Researchers developed a micro-scoring tool to analyze video data from two camera sources (i.e., GoPro camera, wall-mounted camera). Our results showed that it is possible to document evidence of shifts in children's learning progressions while they are interacting with mathematics apps on touch-screen devices. Our results also indicated patterns ...


An Examination Of Children’S Learning Progression Shifts While Using Touch Screen Virtual Manipulative Mathematics Apps, Christina M. Watts, Patricia S. Moyer-Packenham, Stephen I. Tucker, Emma P. Bullock, Jessica F. Shumway, Arla Westenskow, Jennifer Boyer-Thurgood, Katie Anderson-Pence, Salif Mahamane, Kerry Jordan Nov 2016

An Examination Of Children’S Learning Progression Shifts While Using Touch Screen Virtual Manipulative Mathematics Apps, Christina M. Watts, Patricia S. Moyer-Packenham, Stephen I. Tucker, Emma P. Bullock, Jessica F. Shumway, Arla Westenskow, Jennifer Boyer-Thurgood, Katie Anderson-Pence, Salif Mahamane, Kerry Jordan

Instructional Technology and Learning Sciences Student Research

The purpose of this study was to examine shifts in young children's learning progression levels while they interacted with virtual manipulative mathematics apps on touch-screen devices. A total of 100 children participated in six mathematics learning sequences while using 18 virtualmanipulative mathematics touch-screen apps during clinical interviews. Researchers developed a micro-scoring tool to analyze video data from two camera sources (i.e., GoPro camera, wall-mounted camera). Our results showed that it is possible to document evidence of shifts in children's learningprogressions while they are interacting with mathematics apps on touch-screen devices. Our results also indicated patterns in the ...


“Whatdunit?” Developmental Changes In Children’S Syntactically-Based Sentence Interpretation Abilities And Sensitivity To Word Order, James W. Montgomery, Julia L. Evans, Ronald B. Gillam, Alexander V. Sergeev, Mianisha C. Finney Nov 2016

“Whatdunit?” Developmental Changes In Children’S Syntactically-Based Sentence Interpretation Abilities And Sensitivity To Word Order, James W. Montgomery, Julia L. Evans, Ronald B. Gillam, Alexander V. Sergeev, Mianisha C. Finney

Special Education and Rehabilitation Faculty Publications

Aim 1 of this study was to examine the developmental changes in typically developing English-speaking children’s syntactically-based sentence interpretation abilities and sensitivity to word order. Aim 2 was to determine the psychometric standing of the novel sentence interpretation task developed for this study, as we wish to use it later with children with Specific Language Impairment (SLI). Children listened to semantically implausible sentences in which noun animacy and the natural affordance between the nouns were removed, thus controlling for event probability. Using this novel “whatdunit?” agent selection task, 256 children 7-11 years listened to two structures with canonical word ...


A Balancing Act: Integrating Evidence-Based Knowledge And Cultural Relevance In A Program Of Prevention Parenting Research With Latino/A Immigrants, José Rubén Parra-Cardona, Gabriela López-Zerón, Melanie M. Domenech Rodríguez, Ana Rocío Escobar-Chew, Michael R. Whitehead, Cris M. Sullivan, Guillermo Bernal Oct 2016

A Balancing Act: Integrating Evidence-Based Knowledge And Cultural Relevance In A Program Of Prevention Parenting Research With Latino/A Immigrants, José Rubén Parra-Cardona, Gabriela López-Zerón, Melanie M. Domenech Rodríguez, Ana Rocío Escobar-Chew, Michael R. Whitehead, Cris M. Sullivan, Guillermo Bernal

Psychology Faculty Publications

Family therapists have a unique opportunity to contribute toward the reduction of widespread mental health disparities impacting diverse populations by developing applied lines of research focused on cultural adaptation. For example, although evidence-based prevention parent training (PT) interventions have been found to be efficacious with various Euro-American populations, there is a pressing need to understand which specific components of PT interventions are perceived by ethnic minority parents as having the highest impact on their parenting practices. Equally important is to examine the perceived cultural relevance of adapted PT interventions. This qualitative investigation had the primary objective of comparing and contrasting ...


Appropriating Quantified Self Technologies To Support Elementary Statistical Teaching And Learning, Victor R. Lee, Joel R. Drake, Jeffrey L. Thayne Oct 2016

Appropriating Quantified Self Technologies To Support Elementary Statistical Teaching And Learning, Victor R. Lee, Joel R. Drake, Jeffrey L. Thayne

Instructional Technology and Learning Sciences Faculty Publications

Wearable activity tracking devices associated with the Quantified Self movement have potential benefit for educational settings because they produce authentic and granular data about activities and experiences already familiar to youth. This article explores how that potential could be realized through explicit acknowledgment of and response to tacit design assumptions about how such technologies will be used in practice and strategic design for use in a classroom. We argue that particular practical adaptations that we have identified serve to ensure that the classroom and educational use cases are appropriately considered. As an example of how those adaptations are realized in ...


Appropriating Quantified Self Technologies To Support Elementary Statistical Teaching And Learning, Victor R. Lee, Joel R. Drake, Jeffrey L. Thayne Oct 2016

Appropriating Quantified Self Technologies To Support Elementary Statistical Teaching And Learning, Victor R. Lee, Joel R. Drake, Jeffrey L. Thayne

Instructional Technology and Learning Sciences Faculty Publications

Wearable activity tracking devices associated with the Quantified Self movement have potential benefit for educational settings because they produce authentic and granular data about activities and experiences already familiar to youth. This article explores how that potential could be realized through explicit acknowledgment of and response to tacit design assumptions about how such technologies will be used in practice and strategic design for use in a classroom. We argue that particular practical adaptations that we have identified serve to ensure that the classroom and educational use cases are appropriately considered. As an example of how those adaptations are realized in ...


Using Modeled Writing To Support English-Only And English-Learner Second-Grade Students, Kathleen A. J. Mohr Sep 2016

Using Modeled Writing To Support English-Only And English-Learner Second-Grade Students, Kathleen A. J. Mohr

Teacher Education and Leadership Faculty Publications

This study compared 70 English learners (ELs) and English-only (EO) second-grade students’ writing samples before and after a yearlong writing program. The school utilized Write From the Beginning (J. Buckner, 2006) and focused on personal narratives. A subgroup of students also participated in an intervention supporting expository writing on curricular topics. Sociocognitive theory framed the Modeled Writing (MW) used in this study. An analysis of covariance used prescores on 2 writing assessments to compare students’ writing achievement at the end of the year, and t tests compared students’ writing by gender, language, and group on various pre- and posttest scores ...


Materially Participate In The Business To Avoid The Passive Activity Loss Rules, Jc Hobbs Sep 2016

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 ...


Farm Losses Versus Hobby Losses: Farmers Must Plan Ahead To Avoid Adverse Tax Consequences, Jc Hobbs Sep 2016

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.


Weather-Related Sales Of Livestock, Jc Hobbs Sep 2016

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 ...


Filing Dates And Estimated Tax Payments, Gary Hoff Sep 2016

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.


Introduction To Agricultural Federal Tax Issues, Ruby Ward Sep 2016

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.


Self-Employment Tax, Gary Hoff Sep 2016

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.


Estate And Gift Tax, Jc Hobbs Sep 2016

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.


An Embodied Agent Helps Anxious Students In Mathematics Learning, Yanghee Kim, Jeffrey Thayne, Quan Wei Aug 2016

An Embodied Agent Helps Anxious Students In Mathematics Learning, Yanghee Kim, Jeffrey Thayne, Quan Wei

Instructional Technology and Learning Sciences Faculty Publications

Mathematics anxiety is known to be detrimental to mathematics learning. This study explored if an embodied agent could be used to help alleviate student anxiety in classrooms. To examine this potential, agent-guided algebra lessons were developed, in which an animated agent was equipped with prescriptive instructional guidance and anxiety treating messages. The lessons were deployed in regular mathematics classrooms, one lesson per day over a week, with 138 boys and girls in the 9th grade in the United States. After taking the weeklong agent-based lessons, students decreased in their mathematics anxiety (p = .042) and increased in mathematics learning (p = .001 ...


Using Multigroup-Multiphase Latent State-Trait Models To Study Treatment-Induced Changes In Intra-Individual State Variability: An Application To Smokers' Affect, Christian Geiser, Daniel Griffin, Saul Shiffman Jul 2016

Using Multigroup-Multiphase Latent State-Trait Models To Study Treatment-Induced Changes In Intra-Individual State Variability: An Application To Smokers' Affect, Christian Geiser, Daniel Griffin, Saul Shiffman

Psychology Faculty Publications

Sometimes, researchers are interested in whether an intervention, experimental manipulation, or other treatment causes changes in intra-individual state variability. The authors show how multigroup-multiphase latent state-trait (MG-MP-LST) models can be used to examine treatment effects with regard to both mean differences and differences in state variability. The approach is illustrated based on a randomized controlled trial in which N = 338 smokers were randomly assigned to nicotine replacement therapy (NRT) vs. placebo prior to quitting smoking. We found that post quitting, smokers in both the NRT and placebo group had significantly reduced intra-individual affect state variability with respect to the affect ...


Teacher Conceptions, Curriculum Ideologies, And Adaptations To Linear Change In River School District: Implications For Gifted And Talented, William T. Allen Jr., Scott L. Hunsaker Jul 2016

Teacher Conceptions, Curriculum Ideologies, And Adaptations To Linear Change In River School District: Implications For Gifted And Talented, William T. Allen Jr., Scott L. Hunsaker

Teacher Education and Leadership Faculty Publications

Curriculum ideologies are educational theories applied in everyday pedagogical practice. In this study, to better meet the learning needs of their students, four middle school teachers used a variety of ideologies as a professional toolbox. When confronted with school district standardization, these teachers adapted; however, as predicted by earlier studies, adjustments required the loss of previously successful curriculum. As predicted by Feldhusen, these losses affected teachers of high-level students (honors and gifted and talented) the most. In this district, two such teachers opposed standardization; nevertheless, even with resistance, they lost ideological-based curriculum choices. What are teachers of high-level students to ...


The Role Of Cultural Discontinuity In The Academic Outcomes Of Latina/O High School Students, Amanda Taggart Jul 2016

The Role Of Cultural Discontinuity In The Academic Outcomes Of Latina/O High School Students, Amanda Taggart

Teacher Education and Leadership Faculty Publications

This study examined the impact of cultural discontinuity on the academic outcomes of Latina/o high school students. Hierarchical multiple regression was utilized to (a) investigate the significant differences between the characteristics and academic outcomes of high school students who do and do not experience cultural discontinuity between their home- and school-based learning and social experiences based on Eurocentric cultural values, and (b) examine the contribution of demographic variables, socio-cultural variables, academic experiences, and cultural discontinuity to students' cumulative grade point average (GPA) and standardized test scores. Data were collected from two high schools in South Central Texas. Findings revealed ...


Related Parties For Federal Income Tax Purposes, Guido Van Der Hoeven Jul 2016

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 issues ...


The Optional Method Of Paying Self-Employment Tax, Karli Salisbury Jul 2016

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.