Improving and measuring transparency in NGOs: A disclosure index for activities and projects

Nongovernmental organizations (NGOs) are established not with the aim of making profits but rather to provide social values by implementing different projects and activities. Transmitting complete information about these projects to society is a key element of transparency, as they operate within an atmosphere of public trust. Although there is a large body of literature on transparency in NGOs from a global perspective, very little research has been conducted on transparency within the area of projects and activities. This study takes a deeper look at this line and contributes to the literature on transparency in NGOs by proposing an index to measure the information transparency of the projects implemented by these organizations. The index captures three dimensions of the information about the projects (technical, financial, and scope) and makes it possible to: analyze the level of transparency of the portfolio of projects, detect the specific aspects that could be improved in each organization, and carry out comparisons among organizations.     

All Data are Wrong,but Some are Useful? Advocating the Need for Data Auditing

In a recent article from the Annals of Applied Statistics, Cox discussed the main phases of applied statistical research ranging from clarifying study objectives to final data analysis and interpreting results. As an incidental remark to these main phases, we advocate that beyond cleaning and preprocessing the data, it is a good practice to audit the data to determine if they can be trusted at all. A case study based on Ghanaian Official Fishery Statistics is used to illustrate this need, with Benford's law being the tool used to carrying out the data audit. Supplementary materials for this article are available online.     

Dual class shares,board of directors’ effectiveness and firm’s market value: an empirical study

This study aims to identify whether a relationship exists between the controlling shareholders’ voting power and outside directors’ effectiveness in maximizing firms’ financial performance. We analyze a panel data with 3057 observations for the 2000–2012 period using a random effects model, logit and probit regressions, and the two-stage model of Heckman in the Brazilian stock market. Our findings show that firms whose controlling shareholders use dual class shares to leverage their voting power have less independence from the board and worse financial performance and market value. Further, the percentage of outside directors tends to be ineffective in increasing the firm’s value, and in changing the firm’s chief executive officer (CEO) when (1) the controlling shareholder’s voting power is leveraged, or (2) when the CEO assumes a position on the board of directors simultaneously. We interpreted that these results are in line with the arguments in favor of the existence of a new agency cost, which is related to the undue obedience of board members to authority, such as the largest controlling shareholder or the CEO in Brazilian listed firms.     

Violence against women in Spain and Cuba: The same reality,two different visions / Violencia hacia la mujer en España y Cuba: una misma realidad,dos visiones diferentes

This study aims to analyse the acceptance of gender violence in Spanish and Cuban populations. We analysed the influence of sexist beliefs and other ideologies that justify unequal gender relationships. A total of 230 men and women from Spain and 200 from Cuba participated by answering a questionnaire. The results showed the effect of participants’ gender and nationality as well as ideological variables (sexism, beliefs in a just world and codes of honour) that legitimise the status quo of gender violence. The male participants and the Cuban participants accepted violence against women more than the female participants and the Spanish participants. What is more, the results showed a pattern in the influence of the ideological variables that differed depending on the participants’ nationality. In Spain, the relationship between participants’ benevolent sexism and the justification of violence was mediated by codes of honour. In Cuba, the relationship between hostile sexism and acceptance of violence against women was mediated by beliefs in a just world.     

A method to investigate drivers' acceptance of Blind Spot Detection System®

Lately, with the goal of improving road safety, car makers developed and commercialised some Advanced Driver Assistance Systems (ADAS) which, through the detection of blind spot areas on the vehicle's sides, could help the drivers during the overtaking and the change lane task. Despite the possible benefits to reduce lateral crashes, the overall impact on road safety of such systems have not been deeply studied yet; notably, despite some researches have been carried out, there is a lack of studies regarding the long-term usage and drivers' acceptance of those systems. In order to fill the research gap, a methodology, based on the combination of focus groups interviews, questionnaires and a small-scale field operational test (FOT), has been designed in this study; such a methodology aims at evaluating drivers' acceptance of Blind Spot Information System? and at proposing some ideas to improve the usability and user-friendliness of this (or similar) device in their future development.     

Reliability of professional judgments in forensic child sexual abuse evaluations: unsettled or unsettling science?

In the absence of photographic or DNA evidence, a credible eyewitness, or perpetrator confession, forensic evaluators in cases of alleged child sexual abuse must rely on psychosocial or "soft" evidence, often requiring substantial professional judgment for case determination. This article offers a three-part rebuttal to Herman's (2009 ) argument that forensic decisions based on psychosocial evidence are fundamentally unreliable and that this conclusion represents settled science. The article also discusses the potentially adverse consequences of Herman's proposed reforms to forensic practice on child protection and prosecution efforts.     

Rational-experiential thinking style and rational intergroup cooperation: the moderating role of intergroup conflict / Estilos de pensamiento racional-experiencial y la cooperación intergrupal racional: el rol modulador del conflicto intergrupal

Cooperative relationships between groups are difficult because of the high human capability to differentiate between in-group vs. out-group members. This obstacle exists even when the groups can obtain benefits for themselves from cooperation with other groups (rational cooperation). Based on an interactionist approach, the authors propose that personal (individual differences) and situational (conflicts) factors contribute to rational intergroup cooperation. The authors conducted a preliminary correlational study (Study 1) and an experimental investigation (Study 2). In Study 1, the authors examined, with 105 participants, the psychometric properties of the Spanish version of the Rational–Experiential Inventory (REI), measuring individual differences in information processing. In Study 2, the authors conducted an experimental investigation with 141 participants, testing the role of individual differences and conflict in intergroup rational cooperation. Findings of Study 1 showed that the scale has adequate psychometric properties. Results of Study 2 confirmed that the existence of both manipulated and perceived intergroup conflict reduces the magnitudes of the relationships between rational ability and rational cooperation. In addition, perceived intergroup conflict increased the magnitude of the links from experiential ability and experimental engagement to rational cooperation. Both individual differences and previous conflict have a role in predicting rational intergroup cooperation. According to the interactionist approach, personal and situational factors should be considered in the understanding of intergroup relationships.