Supervisory powers relating to foundations: A comparative analysis of foundation law

This paper compares legal approaches to foundations in six economically well-developed democracies (USA, England and Wales, Germany, Austria, France and the Netherlands). ‘Foundations’ refers to ‘non-governmental, non-membership, organisations, recognised as a legal category with a purpose in the general interest’. This covers the common field of the common law's charity and the civil law's foundation as a legal person. The countries organise public supervision of foundations in very different ways. Mostly there is governmental involvement or involvement of an independent body in the establishment and governmental supervision of foundations in action. In a few cases, the supervisory power—concerning the foundations' activities, not their establishment—is with judicial authorities. Access to information of foundations (registration) and possible requests for sanctions by interested parties are also rather different. Not all rules are in accordance with the freedom of organisation and some are less desirable. The conclusion is that a balance between the freedom of the foundation (board), the protection of the public order and the protection of the interests of others can be found in a system with systematic supervision at the establishment- and later practice—by governmental or independent authorities or in a system with good registration and incidental supervision by judicial authorities, also at the request of interested parties. Both have their advantages and disadvantages.     

A pilot study of the contribution of empathy to burnout in Salvation Army Officers

Although empathy has been found to distinguish effective counsellors from less effective counsellors, human services professionals who continually experience negative emotional reactions to the feelings that clients express in counselling may be at risk of developing burnout. This study examined the hypothesis that emotional empathy rather than cognitive empathy is associated with burnout. The sample of human services professionals consisted of 71 Salvation Army Officers. Multiple regression was used to investigate whether the dimensions of empathy could predict three aspects of burnout: personal accomplishment, emotional exhaustion and depersonalization. The first regression analysis indicated that personal distress and empathic concern were significant predictor of personal accomplishment. The second analysis indicated that personal distress was a significant predictor of emotional exhaustion. The third indicated that empathic concern was a significant predictor of depersonalization. Although these results support the hypothesis, personal distress was negatively associated with personal accomplishment, whereas empathic concern was positively associated with personal accomplishment. The small size of the sample may have influenced the reliability of the findings. A multidimensional approach to the role of empathy in counselling may help human services professionals to manage their emotional reactions when they engage in counselling with distressed clients.     

The Social Context of Police Lying

This is an analysis of the social context of normal police lies. We define lies as speech acts which the speaker knows are misleading or false, are intended to deceive, and where evidence to the contrary is known to the observer. Lies are relative to a moral context, and what an audience will accept. Lies include excuses, which deny full responsibility for an act, but acknowledge its immorality, and justifications, which accept responsibility but deny blame-worthiness. Police learn to lie and to carefully distinguish normal (or acceptable) lies from unacceptable lies, suggesting that lies are a part of a negotiated occupational order. We show how and why some types of lies are rewarded by police using ethnographic data from an 18 month field study of a large urban force. Lies can be of little issue, or become troublesome. We report and analyze two kinds of troublesome lies: case lies, recognized stories an officer utilizes in a courtroom or on paper to facilitate the conviction of a suspect, and cover stories, lies an officer tells in court, to supervisors, and on the job with the aim of providing a verbal shield or mitigation in the event of discipline. Both excuses and justifications are woven together in these vignettes. An example of a refusal to lie is used to illustrate some of the limits on lying as well organizational factors in lying. Some implications for official lying are also noted.     

A modified false discovery rate multiple-comparisons procedure for discrete data, applied to human immunodeficiency virus genetics

Summary.  To help to design vaccines for acquired immune deficiency syndrome that protect broadly against many genetic variants of the human immunodeficiency virus, the mutation rates at 118 positions in HIV amino-acid sequences of subtype C versus those of subtype B were compared. The false discovery rate (FDR) multiple-comparisons procedure can be used to determine statistical significance. When the test statistics have discrete distributions, the FDR procedure can be made more powerful by a simple modification. The paper develops a modified FDR procedure for discrete data and applies it to the human immunodeficiency virus data. The new procedure detects 15 positions with significantly different mutation rates compared with 11 that are detected by the original FDR method. Simulations delineate conditions under which the modified FDR procedure confers large gains in power over the original technique. In general FDR adjustment methods can be improved for discrete data by incorporating the modification proposed.     

Reducing U.S. carbon dioxide emissions: an assessment of different instruments

The possibility that carbon dioxide emissions from fossil fuel use might lead to global warming has become a leading environmental concern. Many scientific and environmental organizations have called for immediate action to limit carbon dioxide production. For the most part, however, public debate has focused on a single policy instrument: a carbon tax applied to fossil fuels in proportion to their carbon content. We present a detailed model of the U.S. economy and use it to compare carbon taxes with two other instruments that could achieve the same reduction in carbon dioxide emissions: a tax on the energy content of fossil fuels (a BTU tax) and an ad valorem tax on fuel use. We find that carbon taxes can achieve a given reduction with the least overall effect on the economy, but with a large effect on coal mining. Energy taxes are fairly similar to carbon taxes but have slightly less impact on coal mining and slightly greater overall cost. In contrast, ad valorem taxes fall much more lightly on coal mining but have a much greater effect on the economy as a whole.     

TEACHING TOOLS: ON JOURNALISTS' USE OF MACROECONOMIC CONCEPTS

Five macroeconomic concepts are presented which are prominent in the business sections of newspapers, but which are not given equivalent prominence in macroeconomic textbooks. These are the discouraged worker phenomenon, the use of inventories in forecasting, the effect of changes in the money supply on the bond market, and the effects of inflation and nominal interest rates in the foreign exchange market. These concepts are presented via news clips illustrating the way they typically appear in the press. Instructors are urged to place extra emphasis on these concepts.     

Joint Attention,Self‐Recognition,and Neurocognitive Function in Toddlers

Recent studies have attempted to understand the processes involved in joint attention because of its relevance to both atypical and normal development. Data from a recent study of young children with autism suggests that performance on a delay nonmatch to sample (DNMS) task associated with ventromedial prefrontal functions, but not an A‐not‐B/delayed response task associated with dorsolateral prefrontal cortex, was related to joint attention skills (Dawson et al., 2002). Recent research also suggests that joint attention is associated with dorsalmedial brain systems linked to self‐monitoring (Mundy, 2003). This study investigated the relations among joint attention, DNMS, and self‐recognition performance in a longitudinal study of 39 normally developing toddlers from 14 to 18 months. The results indicated that development on the DNMS and self‐recognition tasks, but not a means end task, predicted joint attention at 18 months. Further analysis showed that the model was only significant for initiating joint attention (IJA). The implications of these results for the neuro‐development of IJA are discussed.