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.     

Exploring the essence of enabling child participation within child protection services

The chances that children have to participate in child protection services are largely contingent upon the attitudes and skills of case managers. They have a crucial role in ensuring that a child's voice is being listened to and acknowledged in often sensitive dialogues. Therefore, the aim of this study is to investigate what case managers need to facilitate child participation. By handing case managers a participation toolbox developed by children and through the use of reflexive monitoring in action, we elaborated on the barriers faced in practice. The results show that the intention to facilitate child participation is quickly overruled by often subconscious thoughts and beliefs, stemming from the complex interplay of child image, protection, and participation. Case managers need to be aware of this interplay and how this unknowingly steers their actions. Therefore, iterative reflection should be facilitated within organizations for an actual change in their daily practice and to amplify the role of children in the decision‐making processes within child protection services.     

Reframing Resilience: Equitable Access to Essential Services

We urgently need to put the concept of resilience into practice if we are to prepare our communities for climate change and exacerbated natural hazards. Yet, despite the extensive discussion surrounding community resilience, operationalizing the concept remains challenging. The dominant approaches for assessing resilience focus on either evaluating community characteristics or infrastructure functionality. While both remain useful, they have several limitations to their ability to provide actionable insight. More importantly, the current conceptualizations do not consider essential services or how access is impaired by hazards. We argue that people need access to services such as food, education, health care, and cultural amenities, in addition to water, power, sanitation, and communications, to get back some semblance of normal life. Providing equitable access to these types of services and quickly restoring that access following a disruption are paramount to community resilience. We propose a new conceptualization of community resilience that is based on access to essential services. This reframing of resilience facilitates a new measure of resilience that is spatially explicit and operational. Using two illustrative examples from the impacts of Hurricanes Florence and Michael, we demonstrate how decisionmakers and planners can use this framework to visualize the effect of a hazard and quantify resilience-enhancing interventions. This “equitable access to essentials” approach to community resilience integrates with spatial planning, and will enable communities not only to “bounce back” from a disruption, but to “bound forward” and improve the resilience and quality of life for all residents.     

Parent–Adolescent Sexual Communication and Its Association With Adolescent Sexual Behaviors: A Nationally Representative Analysis in the Netherlands

Sexual communication is a principal means of transmitting sexual values, beliefs, expectations, and knowledge from parents to children. Although this area has received considerable research attention, more studies with representative samples are needed to assure that findings are reflective of populations of interest. A nationally representative sample of parent–adolescent dyads (N = 2,965; mean adolescent age = 13.8 years) in the Netherlands was employed to examine the frequency of parent–adolescent sexual communication and its association with adolescent sexual behaviors (defined as sexual initiation, condom use, and contraceptive pill use). Nine communication topics in the areas of anatomy, relationships and rights, and protection and contraception were examined. In all, 75%of parents reported having discussed at least one topic multiple times with their adolescents. Romantic relationships were discussed most frequently. Hierarchical logistic regression analyses indicated that parent–adolescent sexual communication on protection and contraception was positively associated with adolescent sexual initiation and contraceptive pill use but not condom use. This may reflect that adolescents, when they become sexually active, are more likely to discuss sexuality with their parents. Findings are interpreted within the context of Dutch culture, which is generally accepting of adolescent sexuality and characterized by open sexual communication.     

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)...     

In the flesh: a poetic inquiry into how fat female employees manage weight-related stigma

ABSTRACT

This paper engages with the question of how fat female employees manage weight-related stigma at work. We use poetic inquiry to show the reader how it feels for our participants to be stigmatized based on their size. We interviewed 22 women who self-identify as full-figured, fat, overweight, or obese. The results consist of six poems, five of which were written by us, the researchers. These ‘tri-voiced poems’ (Leavy 2010b) illustrate the spectrum of affective responses and stigma management strategies that our participants talked about, ranging from feeling anxious, super-smart, impeccable, and funny to rebellious and confident. The sixth poem was written by one of our participants and voices her first-person experiences and perspective. Our aim is to do justice in our writing to the emotions that circulated in the interviews and to make a political statement with regards to the stigmatizing practices in organizations related to size and health.     

CHANGING BUSINESS MODELS IN INTERNATIONAL BANK FUNDING

This paper investigates the foreign funding mix of globally active banks. Using BIS international banking statistics for a panel of 12 advanced economies, we detect a structural break in international bank funding at the onset of the great financial crisis. In their postbreak business model, banks rely less on cross‐border liabilities and, instead, tap funds from outside their jurisdictions by making more active use of their subsidiaries and branches, as well as interoffice accounts within the same banking group. (JEL C32, F65, G21)     

Charisma as signal: An evolutionary perspective on charismatic leadership

We present an evolutionary perspective on charismatic leadership, arguing that charisma has evolved as a credible signal of a person's ability to solve a coordination challenge requiring urgent collective action from group members. We suggest that a better understanding of charisma's evolutionary and biological origins and functions can provide a broader perspective in which to situate current debates surrounding the utility and validity of charismatic leadership as a construct in the social sciences. We outline several key challenges which have shaped our followership psychology, and argue that the benefits of successful coordination in ancestral environments has led to the evolution of context-dependent psychological mechanisms which are especially attuned to cues and signals of outstanding personal leadership qualities. We elaborate on several implications of this signaling hypothesis of charismatic leadership, including opportunities for deception (dishonest signaling) and for large-scale coordination.     

Dashed Hopes,Dashed Selves? A Sociometer Perspective on Self‐esteem Change Across the Transition to Secondary School

The transition from primary to secondary school challenges children's psychological well‐being. A cross‐transitional longitudinal study (N = 306; mean age = 12.2 years) examined why some children's self‐esteem decreases across the transition whereas other children's self‐esteem does not. Children's expected social acceptance in secondary school was measured before the transition; their actually perceived social acceptance was measured after the transition. Self‐esteem and Big Five personality traits were measured both pre‐ and posttransition. Self‐esteem changed as a function of the discrepancy between children's expected and actually perceived social acceptance. Furthermore, neuroticism magnified self‐esteem decreases when children's ‘hopes were dashed'—when they experienced disappointing levels of social acceptance. These findings provide longitudinal support for sociometer theory across the critical transition to secondary school.