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 MEANING OF OCCUPATIONAL PRESTIGE SCORES:

This research reexamines the meaning of occupational prestige scores from the social psychological perspective of identity theory. Using comparable data for Canada and the United States, it analyzes the degree to which the education and income levels of occupations influence occupational prestige judgements by evoking affective associations (feelings about the goodness, powerfulness, and liveliness of occupational identities), as well as the extent to which these social sentiments are independent determinants of prestige. There has been a longstanding controversy about the normative content of occupational prestige scores. We find that moral worthiness (as measured by the Evaluation dimension of the semantic differential) is a determinant of the prestige of occupations with low and middle but not high levels of education and income. We also find that the impact of education on prestige scores is direct and cognitive, while a considerable proportion of the total effect of income is processed through feelings about the potency of occupations. The results for the two countries are very similar. One exception is that moral worthiness is a more important determinant of prestige in the United States than in Canada. We connect this finding to the literature comparing value differences between the two countries.     

Internalized Other Interviewing in Relational Therapy: Three Discursive Approaches to Understanding its Use and Outcomes

For over 20 years, family therapist Karl Tomm has been engaging families and couples with a therapeutic intervention he calls Internalized Other Interviewing (IOI). The IOI (cf. Emmerson‐Whyte, 2010; Hurley, 2006) entails interviewing clients, from the personal experiences of partners and family members as an internalized other. The IOI is based on the idea that through dialogues over time, one can internalize a sense of one's conversational partner responsiveness in reliably anticipated ways. Anyone who has thought in a conversation with a family member or partner, “Oh there s/he goes again,” or anticipates next words before they leave the other's mouth, has a sense of what we are calling an internalized other. For Tomm, the internalized anticipations partners and family members may have offers entry points into new dialogues with therapeutic potential—particularly, when their actual dialogues get stuck in dispreferred patterns.     

Children and the ‘Social Cohesion’ Agenda in Sport: Children's Participation in ‘Ethnically Mixed’ Sports Teams in the North of England

This study is set in the North of England in the context of debates around the integration of communities, after a series of street disturbances in the early 2000s. The debates centred upon ‘social cohesion’ and the social mixing of Pakistani British and White British communities. The current study explores this from the context of 10‐ to 11‐year‐old Asian, Black and White British boys participating in cricket and football clubs. It draws on the sociology of childhood approach that sees children as active participants and co‐creators of their own lives. This more nuanced approach sheds important light on children's own negotiations of home, peers, sports clubs and identities that are key to how cohesion is achieved.     

The 2020 US Census Differential Privacy Method Introduces Disproportionate Discrepancies for Rural and Non-White Populations

Population Research and Policy Review - The recently finalized changes to the disclosure avoidance policies of the US Census Bureau for the 2020 census, grounded in differential privacy, have faced...     

A Test to Detect Within-family Infectivity when the Whole Epidemic Process is Observed

An epidemic model for the spread of an infectious disease in a population of families is considered. The score test of the hypothesis that there is no higher infectivity between family members is constructed under the assumption that the epidemic process is observed continuously up to some time t . The score process is a martingale as a function of t and by letting the number of families tend to infinity, a central limit theorem for the process can be proved. The central limit theorem not only justifies a normal approximation of the test statistic—it also suggests a smaller variance estimator than expected.     

Bayesian point null hypothesis testing via the posterior likelihood ratio

This paper gives an exposition of the use of the posterior likelihood ratio for testing point null hypotheses in a fully Bayesian framework. Connections between the frequentist P-value and the posterior distribution of the likelihood ratio are used to interpret and calibrate P-values in a Bayesian context, and examples are given to show the use of simple posterior simulation methods to provide Bayesian tests of common hypotheses.