Financial Reporting Lags in the Non-profit Sector: An Empirical Analysis

We examine financial reporting lags among a large sample of Belgian non-profit organizations (NPOs). Doing so, we add to the literature on financial reporting and accountability in the non-profit sector. Next to drivers of the financial reporting lag that have been identified in prior studies based on private firms (e.g., delaying the disclosure of bad news), we find that the way of funding the NPO (i.e., reliance upon donations and/or grants) and its specific area of activity are significantly related to the financial reporting lag. Our results also suggest that important changes in accounting regulation significantly delay the financial reporting process. Importantly, we note that 17.2 % of the sample organizations do not file their financial statements within the legal time span.     

The Salience of Perceived Societal Conflict in Europe: A 27 Country Study on the Development of a Measure for Generalized Conflict Thinking

Social Indicators Research - Over the last two decades, European countries have struggled with several crises (e.g., the Great Recession, the refugee crisis) which had a tremendous impact on (some)...     

Bayesian blinded sample size re-estimation

Information before unblinding regarding the success of confirmatory clinical trials is highly uncertain. Current techniques using point estimates of auxiliary parameters for estimating expected blinded sample size: (i) fail to describe the range of likely sample sizes obtained after the anticipated data are observed, and (ii) fail to adjust to the changing patient population. Sequential MCMC-based algorithms are implemented for purposes of sample size adjustments. The uncertainty arising from clinical trials is characterized by filtering later auxiliary parameters through their earlier counterparts and employing posterior distributions to estimate sample size and power. The use of approximate expected power estimates to determine the required additional sample size are closely related to techniques employing Simple Adjustments or the EM algorithm. By contrast with these, our proposed methodology provides intervals for the expected sample size using the posterior distribution of auxiliary parameters. Future decisions about additional subjects are better informed due to our ability to account for subject response heterogeneity over time. We apply the proposed methodologies to a depression trial. Our proposed blinded procedures should be considered for most studies due to ease of implementation.     

Reconfiguring Sovereignty in Foucauldian Genealogies of Power: The Case of English Master and Servant Law and the Dispersion and the Exercise of Sovereignty in the Modern Age

This paper is a critique and partial reconfiguration of the Foucauldian genealogy of sovereignty. Sovereignty is largely conceptualized as the antithesis of governmentality and disciplinary power in the modern age; presented as a negative case as a juridical and centralized power of interdiction and containment in the classical age. I argue that we can genealogically examine how sovereignty in the modern age underwent transformation and dispersion. My empirical focus is on how master and servant law in the eighteenth and nineteenth centuries, along with the development and transformations of local courts, led to the increasingly dispersal of sovereign power as it as practiced in specific industrial sites and regions.     

5‐Month‐Olds’ Categorization of Novel Objects: Task and Measure Dependence

To examine key parameters of the initial conditions in early category learning, two studies compared 5‐month‐olds’ object categorization between tasks involving previously unseen novel objects, and between measures within tasks. Infants in Experiment 1 participated in a visual familiarization–novelty preference (VFNP) task with two‐dimensional (2D) stimulus images. Infants provided no evidence of categorization by either their looking or their examining even though infants in previous research systematically categorized the same objects by examining when they could handle them directly. Infants in Experiment 2 participated in a VFNP task with 3D stimulus objects that allowed visual examination of objects’ 3D instantiation while denying manual contact with the objects. Under these conditions, infants demonstrated categorization by examining but not by looking. Focused examination appears to be a key component of young infants’ ability to form category representations of novel objects, and 3D instantiation appears to better engage such examining.     

Volunteer Reliability in Nonprofit Organizations: A Theoretical Model

The reliability of volunteers is a major concern for many nonprofit organizations. To address this problem in more detail, we develop a theoretical model of volunteer reliability based on psychological contract theory. By taking this perspective as a starting point, we explore how individual volunteer characteristics, organizational factors, and sociological developments shape the exchange of inducements and contributions between volunteers and nonprofit organizations. We discuss how these factors can create tensions in the psychological contract and determine the extent to which volunteers behave reliably. As such, we develop a theoretical framework for addressing the reliability problem in volunteer management.     

Audiovisual Correlates of Interrogativity: A Comparative Analysis of Catalan and Dutch

Languages employ different strategies to mark an utterance as a polar (yes–no) question, including syntax, intonation and gestures. This study analyzes the production and perception of information-seeking questions and broad focus statements in Dutch and Catalan. These languages use intonation for marking questionhood, but Dutch also exploits syntactic variation for this purpose. A production task revealed the expected language-specific auditory differences, but also showed that gaze and eyebrow-raising are used in this distinction. A follow-up perception experiment revealed that perceivers relied greatly on auditory information in determining whether an utterance is a question or a statement, but accuracy was further enhanced when visual information was added. Finally, the study demonstrates that the concentration of several response-mobilizing cues in a sentence is positively correlated with the perceivers’ ratings of these utterances as interrogatives.