NPO Financial Statement Quality: An Empirical Analysis Based on Benford’s Law

In order to assess the accuracy of the figures reported in NPOs’ financial statements, I perform a digital analysis on Belgian non-profit organizations’ financial statements for accounting years 2007 up to 2012. Specifically, I compare observed frequencies for digits in the second-from-the-left position with expected frequencies based on Benford’s Law. Results based on the full sample indicate that observed frequencies strongly conform to Benford’s Law (and thus suggest a high degree of accuracy of the figures reported in NPOs’ financial statements). Nevertheless, I note statistically significant deviations from Benford’s Law (both for the entire distribution and at the individual digit level). The largest deviation is noted for zeroes in the second position (i.e., a significantly positive deviation), which can be explained based on humans’ reliance upon so-called cognitive reference points. Considering different sub-samples, I note that observed deviations from Benford’s Law are largest for the smallest non-profits and those non-profits that rely most heavily on grants and/or donations.     

Occupational Engagement and Academic Major Satisfaction: Vocational Identity's Mediating Role

This study examined vocational identity as a mediator of the relationship between occupational engagement (i.e., participation in a breadth of activities and interactions) and academic major satisfaction. Furthermore, the authors evaluated whether satisfaction with academic major related to academic success (i.e., grade point average). The mediational model was tested in a sample of undergraduate students (N = 215). Results indicated that occupational engagement significantly predicted academic major satisfaction and that vocational identity fully mediated that relationship. These findings support occupational engagement as an important contributor to adaptive career decision making and encourage research on occupational engagement as an intervention point for career counselors.     

The Role of Behavioral Theory in Model Development Research with Single Parent Families

In this paper, the authors critically examine the plight of single parent families with young children. Next, they lay out in detail the contributions of the behavioral perspective to practice model development research with single-parent families of children under the age of 12. The authors discuss implications for future theory driven practice model development research with cultural specific single parent families. They believe that future model development research efforts with culturally diverse single parent families will aid in advancing the state of cultural competence research in social work while assisting single parents relieve suffering and enhance child and family well-being.     

The Role of Coping Strategies in Understanding the Relationship Between Parental Support and Psychological Outcomes in Anxious Youth

The current study examined the moderating role of coping strategies on psychological outcomes at varying levels of parental support in a sample of clinically anxious youth. Youth (N?=?174, mean age 11.89) completed the Children’s Coping Strategies Checklist, Child and Adolescent Social Support Scale, Multidimensional Anxiety Scale for Children and Children’s Depression Inventory. Data was gathered at a large, university-based anxiety disorders treatment clinic. This nonexperimental design analyzed the use of active and avoidant coping strategies as a moderator of anxiety and depression, while controlling for parental support. Results revealed active coping strategies did moderate the relationship between parental support and anxiety, however, not as expected while the significant moderation role of avoidance coping was mixed. Findings showed that anxious youth with more parental support and more active coping were at risk for higher levels of anxiety, yet protected from higher depression. Avoidant coping strategies did moderate in a manner that was predicted for higher anxiety symptoms. Results suggest increased need for parental involvement in the treatment of anxiety disorders in youth.     

The Management of Workplace Conflict: Contrasting Pathways in the HRM Literature

This paper reviews the human resource management literature on the management of workplace conflict. It suggests that workplace conflict is commonly viewed in the literature as a symptom of management failure: the notion that conflict may be intrinsic to the nature of work because employees and managers have hard‐to‐reconcile competing interests is given short‐shrift. At the same time, the paper identifies important differences in the literature, which the authors call ‘pathways’, about the best methods to manage problems at the workplace. It is argued that four contrasting pathways can be detected in the literature with regard to how organizations approach workplace conflict management practices. Each pathway is examined fully and their respective strengths and weaknesses are assessed.     

Social Sources of Community Solidarity in U.S. Congregations

Community solidarity, or a collective sense of belonging, plays a vital role in the health and survival of many organizations. Consequently, identifying the elements that contribute to a strong sense of solidarity within communities has long been a topic of inquiry for scholars. In this study, we draw upon prior theorizing to develop and test four hypotheses regarding the organizational characteristics associated with community solidarity in religious congregations. Multivariate models are estimated using national data on religious congregations from the 2001 U.S. Congregational Life Survey (n?=?357). Organizations with greater community solidarity tend to feature higher levels of social capital (operationalized with measures of friendship networks and participation in organizational activities), higher levels of official membership within the organization, and inspiring congregational leadership. Higher levels of commitment are associated with greater community solidarity, but the effect is wholly mediated by social capital. Congregations that engender higher levels of community solidarity share certain organizational features, including higher levels of social capital, higher rates of membership, and inspiring leaders.     

Improving Risk-Based Decision Making for Terrorism Applications

How can we best allocate limited defensive resources to reduce terrorism risks? Dillon et al.'s Antiterrorism Risk-Based Decision Aid (ARDA) system provides a useful point of departure for addressing this crucial question by exhibiting a real-world system that calculates risk reduction scores for different portfolios of risk-reducing countermeasures and using them to rank-order different possible risk mitigation alternatives for Navy facilities. This comment points out some potential limitations of any scoring system that does not take into account risk externalities, interdependencies among threats, uncertainties that are correlated across targets, and attacker responses to alternative allocations of defensive resources. In at least some simple situations, allocations based on risk reduction scores and comparisons can inadvertently increase risks by providing intelligent attackers with valuable information, or they can fail to reduce risks as effectively as nonscoring, optimization-based approaches. These limitations of present scoring methods present exciting technical challenges and opportunities for risk analysts to develop improved methods for protecting facilities and infrastructure against terrorist threats.     

On square ordinal contingency tables: a comparison of social class and income mobility for the same individuals

Summary.  Square contingency tables with matching ordinal rows and columns arise in particular as empirical transition matrices and the paper considers these in the context of social class and income mobility tables. Such tables relate the socio-economic position of parents to the socio-economic position of their child in adulthood. The level of association between parental and child socio-economic position is taken as a measure of mobility. Several approaches to analysis are described and illustrated by UK data in which interest focuses on comparisons of social class and income mobility tables that are derived from the same individuals. Account is taken of the use of the same individuals in the two tables. Additionally comparisons over time are considered.