The Disclosure Panacea: A Comparative Perspective on Charity Financial Reporting

This article examines the charity financial reporting regimes of three common law jurisdictions: Ireland, the UK and the US. It assesses whether these respective disclosure models improve either nonprofit behaviour or enforcement odds. Three core aspects of the regimes are reviewed: the reliability of the disclosed information, the consistency of such information and its ability to facilitate comparison between charities, and the level of enforcement arising from disclosure. Particular attention is paid to oversight mechanisms, including audits, and their rates of effectiveness in the regulation of charities. The article examines ongoing efforts to reform broader international accounting standards and considers the impact such moves are likely to have at both regional and national level for charity accountability. It concludes that given the markedly different spheres in which for-profits and nonprofits operate, care should be taken in modelling charity disclosure regimes on those developed for for-profit entities.     

Violence in the nursing profession: Occupational and lifestyle risk factors in Swedish nurses

Abstract

In a national study of the work environment, physical, and mental well-being of more than 2600 Swedish nurses, 30% reported having experienced violence at work. Possible association between violence and a range of occupational, demographic, and lifestyle characteristics were studied. Stepwise multiple linear and logistic regressions were used to further examine risk factors for violence. Occupational factors with significant correlations to workplace violence were nursing discipline (type of ward or facility), years of work experience, supervisory responsibilities, night work, work dissatisfaction, work-related musculoskeletal injury, and frequency of patient handling. Demographic/lifestyle factors related to violence were age, gender, smoking, coffee consumption at work, and use of alcohol to relax after work. The best fit linear regression model explained 17% of the variance in violence, 13%, of the variance in threat of violence. The logistic regression model confirmed an increased risk of violence and threats in psychiatric and geriatric settings. However, much remains unexplained about the aetiology of violencc in health carc settings. This report provides the basis for a pilot intervention study currently in progress.     

TMR: An Automated System for Managing Revenue

Abstract

The Total Medical Record (TMR) system used by the Division of University Health Services at Duke University is an integrated medical and management information system. One module supports the financial needs of the division. To facilitate managerial performance, TMR automatically prints insurance claims, refund statements, revenue summary data, service utilization, itemized visit statements, monthly patient bills, dunning letters, and has a host of unique features that aid management with controlling the private fees generated by the University Health Services. In addition, the servicing of prepaid programs is accommodated, and the splitting of charges between prepaid and fee-for-service programs occurs automatically.     

Making Meanings,Meaning Identity: Hmong Adolescent Perceptions and Use of Language and Style as Identity Symbols

Using qualitative interview data gathered from 28 Hmong adolescents, we examined the meaning ascribed to language and style and how language and style behaviors are used to distinguish identity. We found that the participants used language and style to define their own ethnic group membership and cultural identities. Moreover they inferred meaning from these identity behaviors to discern which peer groups are desirable (those who wear American style clothing and are bilingual) and which are of low social status (“fobby” style clothing and monolingual). The cultural identity symbols used by participants reveal heterogeneity among Hmong adolescent peer groups and evolving definitions of what it means to be Hmong in America.     

Grading with norm-referenced or criterion-referenced measurements: To curve or not to curve,that is the question

Assigning grades is an integral and everyday part of social work education. However, social work educators, especially those teaching the academically-based as opposed to practice-based courses, must decide whether to use norm-referenced or criterion-referenced measurements to grade exams and other assignments. Norm-referenced measurement is commonly called grading on a curve in higher education. While grading on the curve is not obsolete in academia, I have eliminated it in my courses. New and perhaps experienced social work educators may benefit from a review of both grading methods. This article examines both sides of a grading issue relevant to the wider context of higher education and, therefore, relevant to social work education. Grading with norm-referenced or criterion-referenced measurements is reviewed along with issues related to both types of grading. I will describe why I grade with criterion-referenced measurement and why I believe it is a better choice for social work education.     

Understanding information systems infrastructure in engineering SMEs: A case study

The benefits of integrated enterprise-wide information systems (IS), such as Enterprise Resource Planning (ERP) systems, are widely accepted. The implementation of such systems in large organisations is established with many in their second or third generation. However, in small to medium-sized enterprises (SMEs) the maturity and extent of their IS infrastructure is less clear. In engineering SMEs, this infrastructure needs to support not only business processes but also the activities of design and manufacture.In this case study, our goal is to provide a better understanding of current IS infrastructure, the functional elements of IS infrastructure, integration and expenditures are explored in ten engineering SMEs. A model of IS functionality is developed and used to identify and classify functional elements within the firms and to compare and contrast the IS infrastructures. The findings are contrasted with the SME literature and conclusions and implications developed.     

The folder feedback system: Making research content more understandable,enjoyable, and usable 1

This paper describes the use and evaluation of the folder feedback system. The folder feedback system is a useful teaching tool based in principles of adult learning. It is designed to help organize student learning, increase communication with the instructor, insert an element of fun into the class, and assist with student/teacher relationship building. An evaluation of the teaching tool produced mixed results. The treatment group received higher grades than the comparison group, yet in all other measures no differences were found.     

Estimating the prevalence of sensitive behaviour and cheating with a dual design for direct questioning and randomized response

Randomized response is a misclassification design to estimate the prevalence of sensitive behaviour. Respondents who do not follow the instructions of the design are considered to be cheating. A mixture model is proposed to estimate the prevalence of sensitive behaviour and cheating in the case of a dual sampling scheme with direct questioning and randomized response. The mixing weight is the probability of cheating, where cheating is modelled separately for direct questioning and randomized response. For Bayesian inference, Markov chain Monte Carlo sampling is applied to sample parameter values from the posterior. The model makes it possible to analyse dual sample scheme data in a unified way and to assess cheating for direct questions as well as for randomized response questions. The research is illustrated with randomized response data concerning violations of regulations for social benefit.