Tax-based research and data on non-profit organisations

Tax-exempt, non-profit organisations represent a significant and growing sector within the US economy. Between 1975 and 1990, assets of tax-exempt organisations increased in real terms by over 150 per cent while the revenue increased by over 227 per cent. This compares to a growth in real GDP of 52 per cent over the same period. A variety of tax policy issues on tax-exempt organisations and the non-profit sector can be addressed using several sources of data collected by the IRS from federal information and tax returns of exempt organisations. The Statistics of Income (SOI) Division, using sample data, conducts studies of many of the different components of the tax-exempt sector, including non-profit charitable organisations, organisations exempt under sections 501(c)(4)-(c)(9), private foundations and 4947(a) charitable trusts, and the unrelated business income of tax-exempt organisations. Income statement, balance sheet and other financial data, as well as a great amount of non-financial information, are collected in these SOI studies. The primary purposes of this article are: first, to document the role of the non-profit sector in the US economy and the evolving growth and change within the sector from the mid-1970s through to the present; and, second, to describe the ongoing SOI studies of tax-exempt organisations, the products and services available through SOI, and the future statistical plans at SOI for data collection and analysis of tax-exempt organisations and the non-profit sector.     

A response to “the emotional consequences of physical child abuse” by Annaclare van Dalen

The author responds to the article by Annaclare van Dalen (1989), disputing her statement that there is little in the literature about the emotional consequences of child abuse. The author reviews the pertinent literature, which is abundant. The author disagrees with van Dalen's statement that the child experiences physical abuse outside the body, and with the statement that the child experiences sexual abuse as pleasurable. In addition the author disagrees with van Dalen's sharp differentiation between physical abuse and sexual abuse, and proposes that sexual abuse be regarded as a variant of physical abuse.     

Children and well-being: A comparison of employed and non-employed women

While employment improves health, having children at home does not. Indeed, the most likely work-family conflict for women is having children at home. In this study the effect of children on well-being was predicted to differ for employed and non-employed women. In addition, only amongst the employed women was locus of control hypothcsized to moderate this relationship. In a sample of women with partners (n = 116), using multiple-regression analysis, the results indicated that the number of children living at home, rather than the presence of young children, was associated with increased happiness in women. Employment was not predictive of women's well-being. However, it moderated the effect of number of children on their levels of happiness. In addition, non-employed women showed a U-shaped relationship between number of children and psychological distress. Finally, contrary to prediction, locus of control did not moderate the relationship between number of children and women's well-being. The findings are discussed in terms of the role expansion hypothesis.     

Pen Dudley''s name finally disappears from the public relations marquee

When the public relations firm D-A-Y was dissolved into Ogilvy & Mather Public Relations November 1, 1988, the longest lived public relations agency disappeared into the sands of time that enveloped the first four agencies started in the first decade of the waning century. The D in D-A-Y stood for Pendleton Dudley, a venerable pioneer in this vocation, who had opened his agency in Wall Street in 1909 at the urging of his good friend, Ivy Lee. Dudley, a rugged, independent product of frontier America, headed his firm for fifty-seven years—a longevity record surpassed only by that of Edward L. Bernays, who started his firm in 1919 in the Post World War I public relations boom.Pendleton Dudley—known to his close friends as Pen and to his associates in his firm as PD, was born September 8, 1876, in a small frontier town of Troy, Missouri, when America was an agricultural nation. He came to pioneer as a counselor to the corporate giants, AT&T among them, in a complex, interdependent corporate industrial America. Pen Dudley did much to infuse this field with respectability in a time when it was viewed with suspicion or disdain in its early years. He was a strong advocate of research as the only sound basis for planning and executing programs to influence public behavior. He was also active in the Public Relations Society of America after it was formed in 1948 and was in the forefront of those creating the now extinct Foundation for Public Relations Research and Education. In 1965, he received the Distinguished Service Award from the New York PRSA Chapter. He died at the age of 90 in 1966.The author is Dean Emeritus of Journalism at the University of Georgia, and co-author Effective Public Relations, 6th Ed.     

Dimensions of Participation in a Professional Social-Movement Organization

Differential participation after recruitment remains a black box in the social-movement and voluntary-association literatures. This paper identifies several dimensions of membership participation in a professional social-movement organization (SMO) with a national membership and analyzes the determinants of differential involvement in these forms. In general, members' ideological beliefs, social and organizational ties, perceptions about their SMO, and communication with SMO officials all predict participation across the various forms. Our findings extend previous work on differential participation in three ways. First, we statistically isolate cultural dimensions of postrecruitment participation and, in so doing, complement recent ethnographic research. Second, our findings suggest that the distinct dimensions of external and internal participation found by Knoke (1988) in a national sample of voluntary associations may not generalize to national SMOs studied individually. Third, our results indicate that models combining ideological and microstructural factors should explain the multiple forms of participation in SMOs lacking these distinct dimensions.     

The Decline of Barriers to Immigrant Economic and Political Rights in the American States: 1977–20011

State governments exercise significant powers to regulate the economic and social activities of resident aliens. We review the laws of the six leading states of immigrant settlement regulating access of noncitizens to 23 occupations, updating existing studies from 1946–77. Citizenship requirements for these occupations have plummeted, a change we attribute to federal court decisions, advisory opinions of state attorneys general, and state legislative and administrative action. There are numerous additional citizenship requirements in the statutes of the six states, although these appear to be poorly enforced. The authority of states to regulate their political communities is the most important remaining constitutionally valid basis of citizenship requirements. States define their political community broadly, leading to questionable exclusions of noncitizens from important activities.     

WHOSE GAY COMMUNITY? SOCIAL CLASS,SEXUAL SELF‐EXPRESSION,AND GAY COMMUNITY INVOLVEMENT

The visible and political gay community has been characterized as an increasingly middle-class, white institution. It is hypothesized that this middle-class nature requires economic and psychosocial resources that are not available to the working class and, thus, may limit the expression of sexual orientation for the working class. An analysis of data from the multicity Urban Men's Health Study supports this hypothesis. Nine of 14 hypothesized effects are statistically significant and indicate that working-class men who are homosexually active are less likely to describe themselves as gay, are more likely to have heterosexual experience, and are less likely to be involved in the gay community. Thus, it is important to incorporate class differences when addressing the social and the political dynamics of sexual orientation.     

Improving flexibility and efficiency by adding parallelism to genetic algorithms

In this paper we develop a study on several types of parallel genetic algorithms (PGAs). Our motivation is to bring some uniformity to the proposal, comparison, and knowledge exchange among the traditionally opposite kinds of serial and parallel GAs. We comparatively analyze the properties of steady-state, generational, and cellular genetic algorithms. Afterwards, this study is extended to consider a distributed model consisting in a ring of GA islands. The analyzed features are the time complexity, selection pressure, schema processing rates, efficacy in finding an optimum, efficiency, speedup, and resistance to scalability. Besides that, we briefly discuss how the migration policy affects the search. Also, some of the search properties of cellular GAs are investigated. The selected benchmark is a representative subset of problems containing real world difficulties. We often conclude that parallel GAs are numerically better and faster than equivalent sequential GAs. Our aim is to shed some light on the advantages and drawbacks of various sequential and parallel GAs to help researchers using them in the very diverse application fields of the evolutionary computation.     

Residual analysis for spatial point processes (with discussion)

Summary.  We define residuals for point process models fitted to spatial point pattern data, and we propose diagnostic plots based on them. The residuals apply to any point process model that has a conditional intensity; the model may exhibit spatial heterogeneity, interpoint interaction and dependence on spatial covariates. Some existing ad hoc methods for model checking (quadrat counts, scan statistic, kernel smoothed intensity and Berman's diagnostic) are recovered as special cases. Diagnostic tools are developed systematically, by using an analogy between our spatial residuals and the usual residuals for (non-spatial) generalized linear models. The conditional intensity λ plays the role of the mean response. This makes it possible to adapt existing knowledge about model validation for generalized linear models to the spatial point process context, giving recommendations for diagnostic plots. A plot of smoothed residuals against spatial location, or against a spatial covariate, is effective in diagnosing spatial trend or co-variate effects. Q – Q -plots of the residuals are effective in diagnosing interpoint interaction.     

Four‐Month Attentional Regulation and Its Prediction of Three‐Year Compliance

The extent to which 4‐month attentional regulation during an infant‐mother still‐face situation and 12‐month attachment security during the Strange Situation predicted rates of compliance and noncompliance during a cleanup task at 36 months was examined longitudinally in 70 infant‐mother dyads. Hierarchical multiple regression analyses indicated that infants who showed more attentional regulation during the still‐face situation with mothers later showed a higher rate of committed compliance and a lower rate of situational compliance during cleanup with mothers. Furthermore, lower levels of attentional regulation were later associated with higher rates of assertive behavior, but only for infants in an insecure attachment relationship.