The Nonprofit Almanac: what are the issues?

Conclusion Despite the issues raised here, theNonprofit Almanac represents an extremely valuable addition to the source materials on the non-profit sector in the United States. The estimates of some of the key parameters of non-profit finances and employment provided in theAlmanac represent an important contribution to research and information in this field. In addition, theAlmanac does a good job of pulling together its own research findings with those already available and presenting them within the confines of a single, coherent volume.At the same time, however, theAlmanac buries, or at least neglects to surface clearly enough, a number of very significant issues that could affect how the document is interpreted and used. As we have seen, some of these involve lack of clarity about methods and procedures and could presumably be remedied fairly easily. Others are more substantive. Whatever the source, however, it is important that these issues be clearly understood so that this extraordinary document can be put to its most effective use.     

Using NTEE to classify non-profit organisations: an assessment of human service and regional applications

The National Taxonomy of Exempt Entities (NTEE) constitutes a major contribution to the field of non-profit research, but is beset by conceptual and practical problems. The application of the taxonomy to the list of charitable organisations recognised by the US Internal Revenue Service (IRS) is also an important resource for research, although it has limitations as well, especially for industry-specific and regional analyses. Using survey data from the Chicago metropolitan region, I show that regional estimates for human services based on only those charitable organisations which are required to file tax returns may miss over 40 per cent of the total number of organisations and under-estimate total revenues by almost half. Finally, I point to conceptual, technical and institutional challenges that must be addressed if the NTEE is to gain maximum utility.     

A European perspective: The Nonprofit Almanac and the development of European profiles

Conclusion The Independent Sector approach to measuring the US non-profit sector, as summarised inThe Almanac, provides a valuable and instructive model for European and other attempts to describe and measure the sector. The aim of mappers in those other countries should not be to replicateThe Almanac, but to imitate its broad approach, using it to stimulate and encourage statistical efforts elsewhere. Although the time for whole-Europe mappings has not yet come — in fact, it is very many years away — individual European countries could and should make substantial progress. As I have argued, progress will generally be greatest when an imaginative blend of five main approaches is employed. This is exemplified by the Independent Sector's work, and would-be mimics should endeavour to match both this blending and the energy and zest with which the task has been tackled.Professor of the Economics of Social Care and Deputy Director of the Personal Social Services Research Unit, University of Kent at Canterbury and Co-editor,Voluntas.I would like to acknowledge a number of European colleagues whose comments assisted my preparation of this paper, in particular Edith Archambault, Paulo Barbetta, Andrea Bassi, Rudolph Bauer, Andrew Crook, Jim Jackson, Jeremy Kendall, Éva Kuti, Susan Saxon-Harrold, Wolfgang Seibel, Justin Davis Smith and Tymen van den Ploeg. This paper is lodged in the Personal Social Services Research Unit as Discussion Paper 873.     

Measuring the US non-profit sector: a progress report

The input-output model currently used for estimating the size, scope and dimensions of the non-profit sector in the US economy is based on the SIC system. Unfortunately, this system is inadequate to provide detailed information on the non-profit sector. In response, we developed a classification system — the National Taxonomy of Exempt Entities (NTEE) — to define and measure the sector more accurately. This article describes the relationship between the SIC-based measures and the NTEE based measures, and reports on current efforts to link the NTEE system with tax data bases maintained at the Internal Revenue Service.Virginia Hodgkinson is Vice President for Research at Independent Sector, Washington, DC, 20036.Murray Weitzman is a Senior Research Consultant at Independent Sector.     

Fabrications of self: Identity formation in the Odyssey

Abstract

This interpretation of the Odyssey challenges conventional readings in a way that recaptures the strangeness in a text that has been colonized by interpretative strategies, interpretations that impose certain cultural and gendered stereotypes. My reading inverts and subverts some of these stereotypes, without claiming to reveal, or aiming to establish, true identities. Rather, my point is that identities are unstable and unpredictable; the main characters in the Odyssey can be understood best by analysing their characteristic style of dealing with these uncertainties. In this light, Odysseus appears as much less stable and much less ‘in control’ than in standard readings. His presumed, and famed, autonomy is shown to be largely a product of self‐deception, deriving from an inability to confront himself. The women in the Odyssey, on the other hand, are stronger characters, both less helpless, and more helpful, than standard readings allow for. Calypso and Circe play a positive role in liberating and educating Odysseus. Penelope, for her part, turns out to be involved in a much more subtle and elusive form of self‐fabrication than Odysseus. Rather than applying stereotypes of cunning' or ‘faithful’, we should understand both Odysseus' and Penelope's actions as the product of their own idiosyncratic way of dealing with contingency, within the bounds set by cultural and natural circumstance.     

Reading the Feedback; An Interview with Doug Breunlin

Doug Breunlin is Vice President and Chief Operating Officer of The Family Institute, Chicago and an Associate Professor at Northwestern University. He was formerly the Director of the Family Systems Program at the Institute for Juvenile Research in Chicago, and he is Associate Editor of the Journal of Family Therapy (UK), and an editorial member of the Journal of Marital and Family Therapy. I first met him in 1975 when he joined the staff of The Family Institute, Cardiff, Wales for a period of three years. I remember those years as the most creative during my time at the Institute (and we also had a lot of fun). At one point, we were joined by a certain social work lecturer on sabbatical from the University of NSW by the name of Max Cornwell, who also contributed much to the creativity and the fun. Doug has published widely and, in 1992, was the joint author of a seminal work entitled Metaframeworks: Transcending the Models of Family Therapy. Doug recently visited New Zealand and also made his second trip to Australia to present workshops on dealing with complex cases using the metaframeworks. While in Melbourne, he gave the second biennial memorial lecture in honour of Geoff Goding. I interviewed Doug while he was in Sydney.     

ON THE INTERNAL REVENUE SERVICE'S SERVICE AND ENFORCEMENT

Built on the seminal work of Graetz et al. (1986), this study considers a model of tax compliance in which the Internal Revenue Service (IRS) services as well as audits taxpayers as in the real world. Taxpayers are uncertain about whether their incomes are eligible for deduction/exemption, and may seek advice from the taxpayer service provided by the IRS to mitigate the uncertainty. We show: (1) while the society's preferred quality of taxpayer service is likely to be sufficiently high, the IRS's preferred quality of taxpayer service is only at an intermediate level; and (2) the conflict between the society and the IRS tends to be intensified as the cost of tax audits becomes lower. Evidence in support of our results is addressed. We also extend our model to addressing the issue of corruption in tax administration and to considering a dynamic model. (JEL D82, H26, K42)     

Institutional Ethnography and Experience as Data

Experience, as concept, is contested among feminists as to its epistemological status, thus its usefulness in knowledge claims. Institutional ethnography (Smith 1987) is a feminist methodology that nonetheless relies fundamentally on people's experience. Not as Truth, nor the object of inquiry, but as thepoint d'appui for sociological inquiry. This article offers a demonstration of institutional enthnography using observational and interview data that show experience as methodologically central to a trustworthy analysis. A moment in the work lives of nursing assistants in a long-term care setting is captured by a participant observer. The analysis produces two lines of argument. One is methodological; it is argued that nursing assistants' experiences are an entry into the social relations of the setting that, when mapped and disclosed, make those experiences understandable in terms of the ruling arrangements permeating both the organization and their own experiences. The other argument is substantive; the inquiry uncovers how a quality improvement' strategy in a long term care hospital in Canada is reorganizing caregivers' values and practices toward a market orientation in which care appears to be compromised. Use of experience as data in this approach holds the analysis accountable to everyday/everynight actualities in a lived world.     

The study of war in American sociology: An analysis of selected journals, 1936 to 1984

In an analysis of articles in theAmerican Journal of Sociology theAmerican Sociological Review, andSocial Forces at six-year intervals between 1936 and 1984 it was found that the topic of war was not often examined, especially in more recent decades. The most unexpected finding was that there were proportionately no more articles on war in selected European journals than in the top three American journals. It was concluded that war is not perceived as an important research topic in American sociology, as reflected in major sociology journals. His dissertation will deal with conditions for cooperation between adversaries during war.     

THE GREAT OVERESTIMATION: TAX DATA AND INEQUALITY MEASUREMENTS IN THE UNITED STATES, 1913–1943

Historical measures of income inequality in the United States must grapple with the challenge of data quality. We examine one such problem affecting the well-known estimates of income inequality produced by Piketty and Saez (2003) using the records of the Internal Revenue Service (IRS). Prior to 1943, incomes were self-reported. Combined with lax enforcement on the part of the IRS, self-reporting of incomes could provide a misleading portrait of the income distribution. To test the accuracy of IRS records, we compare them to independently tabulated state income tax returns between 1919 and 1945 from states with more comprehensive and rigorously enforced tax collection procedures. State income tax records show lower overall levels of income inequality than IRS records. However, we still find that top income concentrations declined across the period between 1929 and World War II. These findings attest to the sensitivity of distributional estimation to the reporting selectivity and economic quality of underlying tax data, suggesting that the existing IRS-derived series systematically overstates top-income concentration in the interwar period. (JEL H2, N32, D31, E01)     

Was there a “golden past” for the introductory sociology textbook? A citation analysis of leading journals

Much debate over the years has centered around whether there was ever a “golden past” for the introductory sociology textbook, when high quality books influenced the development of scholarship and thinking. Some empirical evidence is added to this debate through an analysis of the citations to introductory sociology textbooks in all the articles and research notes appearing in theAmerican Journal of Sociology, theAmerican Sociological Review, andSocial Forces from 1960 to 1969 and from 1984 to 1993. The data show that, although seldom cited in recent journals, introductory sociology textbooks were often cited in the earlier period. The article concludes with some thoughts about why introductory sociology textbooks have had a declining influence on scholarship.     

Management consultants: systems development, power and the translation of problems

This paper aims to shed light on the exercise of power during the development and implementation of organisational information systems. Considering the use of Information Technology (IT) to help solve organisational problems, we employ the concept of the ‘sociology of translation’ to theorise the process by which the organisational problem is constituted and for which the appropriate IT solution is proposed. Discussing the nature of the power relationship between external management consultants in IT and client or user organisations, the paper considers the role of symbolic resources such as managerial discourse, and the differential access to IT knowledge and skills, as important aspects of power in that relationship.     

The Fight That Gives Hope: An Interview with Israel Charny

Israel Charny, Associate Professor of Psychology at the Bob Shapell School of Social Work of Tel Aviv University, Director of two university-affiliated family therapy programmes, and Director of the Institute of Holocaust & Genocide in Jerusalem, visited Australia in August 1988 and presented a series of workshops across the country. A major focus of the presentation given in Adelaide was the indivisible connection between the victim of violence, the victimiser who perpetrates it, and the bystander who observes and fails to take protective action. This concept in its broadest sense, at the clinical, organisational and social levels provided a framework for the material in the first part of this article taken from the Adelaide Workshop, and the interview which follows.     

American sociology’s changing interests as reflected in two leading journals

This study involves an analysis of the major topics published in theAmerican Journal of Sociology andAmerican Sociological Review from the 1890s through the 1970s. The data indicate that the discipline focused initially on its self-definition and major social problems, moving to more theoretical and methodological matters during the 1930s. The war years reflect a major concern with political matters, shifting to economic issues and the problems of minorities in later decades. The limitations of these normative and economic interests are discussed. He has concentrated on sociological theory, the history of sociology and comparative minority relations. He is presently engaged in a world-wide analysis of racial discrimination and conflict.     

Mapping the non-profit sector in the United States: implications for research

The need for a national typology of the US non-profit sector has long been recognised. A typology which could better define and describe the variety and diversity of non-profit organisations by type or major function will serve numerous research and public policy uses. This article describes the essential elements of the National Taxonomy of Exempt Entities (NTEE), developed over almost a decade after extensive consultation with agencies in the non-profit sector and the United States government. The article reports an initial analysis of the classification of nearly one million non-profit organisations in the US, and comparisons are made with earlier estimates inDimensions of the Independent Sector. Based on these findings, changes are proposed to this biennial statistical profile of the US non-profit sector. The importance of developing national typologies of non-profit organisations is discussed as a basis for comparative international research.     

Perceptions of union power,service, and confidence in labor leaders: A study of member and nonmember differences

Attitudes toward specific aspects of unionization held by the subjects of large national samples of the U.S. work force (the1977 Quality of Employment Survey) and the general population (the1972–1978 General Social Surveys) are examined in two separate analyses. Comparisons of the attitudes held by union members and nonmembers are made on specific dimensions of union power and service and confidence in union leaders. Nonmembers are found to have stronger perceptions that unions are influential in running the country and that unions are stronger than employers. Conversely, union members have stronger perceptions that unions offer protection, job security, improve wages and conditions of work, are worth their dues, and have greater confidence in union leaders. Discriminant analysis of data over a five-year period also revealed that union members have a stable higher confidence level in union leaders than nonmembers. Explanations for such union member and nonmember differences are hypothesized. The authors wish to acknowledge the assistance of Brent Schooley. An earlier version of this paper was presented at the Western Academy of Management meetings at Monterey, California, 1981.     

WHAT DO UNIONS DO TO PENSION PERFORMANCE?

Unions can have either positive or negative effects on risk‐adjusted returns in pension plans. On the positive side, a union can improve monitoring of pension advisors and asset managers. On the negative side, the union may sacrifice returns by making investments that promote union goals. This paper discusses how the structure of the pension plan affects the union's ability and willingness to sacrifice returns to promote union goals. Using panel data on over 38,000 pension plans drawn from IRS Form 5500 filings between 1988 and 2008, we find the lowest performing plans are unionized multi‐employer plans. Among defined contribution plans, the underperformance of multi‐employer union plans disappears when the pension is controlled by individual participants. (JEL J32, J51)     

Problematic concepts,ambivalent identities: Western identity seen from the Otherland

The article attempts to deconstruct the historical construct of ‘The West’ from the perspective of the Otherland and demystify ‘West/Orient’ dichotomy. The dichotomy, the author contends, originated primarily, albeit not exclusively, in the struggle between monotheistic religions and reproduced itself to date even during the stretches of time when it was overshadowed by other political exigencies. It is, however, especially at crucial times like the present when Europe is undergoing significant changes, that such fictions’ supporting a restless, albeit hegemonic, psychic ‘ensemble ‘, have to be subjected to a ‘deconstruction’ process.     

Some thoughts on the validity of estimates of charitable giving

There is but a single source of widely-accepted estimates of charitable giving in the United States, and that isGiving USA, an annual publication of the AAFRC Trust for Philanthropy. This paper examines the validity of those estimates and raises questions that imply a need for further research in this area.Despite the improvements in the quality of the estimates over the years, there remain conceptual, empirical and procedural problems of which all users of the numbers should be aware. The conceptual problems are largely a matter of definition, and it is argued that grants by private foundations should be excluded from the total because foundations themselves are charitable recipients of funds from the rest of society and their inclusion results in double-counting. The empirical problems arise from defects in much of the data from the tax files that are used as sources of information for making the final estimates; some of those defects are spelled out in detail. The procedural problems stem from the lack of comprehensive information about the amounts of charitable giving from individual donors; in making its estimates,Giving USA relies primarily on an econometric equation, some of the variables in which are questionable.