Donor Reliance on Accounting and its Consequences for the Charitable Distribution Channel

The organization of charitable distribution channels to ensure donor contributions reach beneficiaries in an efficient manner and the use of accounting metrics of such efficiency (whether provided directly or by charity rating groups) are oft‐discussed issues in the nonprofit sector. The two issues are inextricably linked since reported efficiency measures influence subsequent donor giving. This study develops a parsimonious model of a charity that must decide how best to employ its resources, either by acting as a direct service provider or as a grant provider to organizations that provide services to beneficiaries. We show that the desire to boost perceptions of efficiency vis‐à‐vis accounting reports leads an organization to rely more on others to provide services rather than being a direct service provider. This temptation to expand either the scope or length of the charity supply line is muted by a desire to avoid redundant costs and improve service delivery. The model's results have implications both for the role of nonprofit accounting and observed distribution strategies of nonprofits.     

Determining Democracy in the Organization of the Islamic Conference*

Objectives. We determine the conditions that account for change in the realized level of political rights and civil liberties within the Organization of the Islamic Conference (OIC). Methods. We use ordered logit to assess the impact of religious pluralism and fragmentation and related controls on changes in Freedom House Political Rights and Civil Liberties scores at five‐year intervals between 1976 and 2004. Results. Findings suggest that the presence of non‐Islamic religious groups within OIC states leads to an increase in political rights, while the presence of Islamic groups practicing a version of the faith not officially recognized by the state reduced political rights and civil liberties. Conclusions. Islam's influence on democratization does not fall neatly into either the “pro” or “con” categories that have so strongly defined the relevant literature. Islam's influence is, instead, variable and contingent on the wider degree of religious characteristics within each state.     

Using input—output models for planning in groups with considerable inter-company trading

In any group where a lot of inter-company trading takes place and where the member companies are allowed a degree of autonomy, conflicts of interest will arise. Actions taken by individual companies in their own best interest will, on occasion, be detrimental to the group as a whole. Furthermore, the accounts relating to a particular company will tell head office management very little about the through-group profitability of the products concerned. Nor will the usual accounts and statistics throw much light on the extent to which individual companies or processes depend on the group's main end markets, since in many cases these companies will be largely or partly concerned with supplying other members of the organization.It follows that in such groups an information system is needed which will not reflect the organizational structure of the enterprise—as do individual company accounts—but which will provide top management with an overall group view. It should also make a contribution, both towards resolving any conflicts of interest which might occur, and to improving the overall return on group assets employed.This article examines the role of the micro input–output model in this situation with particular reference to its application in areas where conflicts of interest between the group and its member companies are likely to arise.     

Cross‐Movement Coalition Formation: Bridging the Labor‐Environment Divide*

Relations between the labor and environmental movements exist within a complex web of clashing interests, electoral politics, and attempts to form enduring blue‐green coalitions. Unions and other labor organizations are often portrayed as solely interested in economic growth. Environmental organizations are often seen as solely interested in preserving the natural world at the expense of economic growth, thus creating a direct conflict between the interests of labor and environmental organizations. Despite these perceived differences, efforts to bridge the divide between the two movements are increasingly common. This article examines the formation of a collective identity shared by workers and environmentalists participating in the coalition. I develop this argument through an ethnographic analysis of the formation of a blue‐green coalition, the Alliance for a Healthy Tomorrow, using in‐depth interviews, observations, and content analyses. I demonstrate how coalition leaders and bridge brokers work to bridge and consolidate the identities of labor and environmental groups to campaign for environmental health regulatory changes in Massachusetts.     

Returns to education in the Irish youth labour market

Using data from two large-scale household surveys in 1987 and 1994, we estimate wage equations which show substantial increases in returns to university education for young Irish workers over the period, despite the exceptional increase in numbers with these qualifications. Returns to non-degree third level certificates and diplomas fell in relative terms, but returns to qualifications obtained by those leaving school at about 16 years of age rose. We argue that the increased return to university education primarily reflects the generalised shift in demand towards skilled labour internationally and the open nature of the Irish labour market. However, a floor may have been placed under earnings for low-skilled youth by the increased generosity of income support available to them. Received: 29 December 1997/Accepted: 7 August 1998     

Is there competition between breast-feeding and maternal employment?

Theory suggests that the decision to return to employment after childbirth and the decision to breast-feed may be jointly determined. We estimate models of simultaneous equations for two different aspects of the relationship between maternal employment and breast-feeding using 1993-1994 data from the U.S. Food and Drug Administration's Infant Feeding Practices Study. We first explore the simultaneous duration of breast-feeding and work leave following childbirth. We find that the duration of leave from work significantly affects the duration of breast-feeding, but the effect of breast-feeding on work leave is insignificant. We also estimate models of the daily hours of work and breast-feedings at infant ages 3 months and 6 months postpartum. At both times, the intensity of work effort significantly affects the intensity of breast-feeding, but the reverse is generally not found. Competition clearly exists between work and breast-feeding for many women in our sample.     

Relation of urbanization to stream fish assemblages and species traits in nine metropolitan areas of the United States

We examined associations of fish assemblages and fish traits with urbanization and selected environmental variables in nine major United States metropolitan areas. The strongest relations between fishes and urbanization occurred in the metropolitan areas of Atlanta, Georgia; Birmingham, Alabama; Boston, Massachusetts; and Portland, Oregon. In these areas, environmental variables with strong associations (r_s ≥ 0.70) with fish assemblages and fish traits tended to have strong associations with urbanization. Relations of urbanization with fish assemblages and fish traits were weaker in Denver, Colorado; Dallas-Fort Worth, Texas; Milwaukee-Green Bay, Wisconsin; and Raleigh, North Carolina. Environmental variables associated with fishes varied among the metropolitan areas. The metropolitan areas with poor relations may have had a limited range of possible response because of previous landscape disturbances. Given the complexities of urban landscapes in different metropolitan areas, our results indicate that caution is warranted when generalizing about biological responses to urbanization.     

Randomization as a basis for inference in noninferiority trials

Noninferiority testing in clinical trials is commonly understood in a Neyman-Pearson framework, and has been discussed in a Bayesian framework as well. In this paper, we discuss noninferiority testing in a Fisherian framework, in which the only assumption necessary for inference is the assumption of randomization of treatments to study subjects. Randomization plays an important role in not only the design but also the analysis of clinical trials, no matter the underlying inferential field. The ability to utilize permutation tests depends on assumptions around exchangeability, and we discuss the possible uses of permutation tests in active control noninferiority analyses. The other practical implications of this paper are admittedly minor but lead to better understanding of the historical and philosophical development of active control noninferiority testing. The conclusion may also frame discussion of other complicated issues in noninferiority testing, such as the role of an intention to treat analysis.     

Racing tradition: Catholic schooling and the maintenance of boundaries

This article seeks to add to the underdeveloped strain of inquiry on the raced social experience of students in private and parochial institutions. We examine the role Catholic schools in the city of Chicago play in the maintenance and creation of racially problematic policies, spaces, and rhetoric. The research uncovers a multitude of responses framing African American students as an exotic other in mission and action through the leveraging of liturgical, ideological, and political language and practice. Using Cultural Studies and Critical Race Theory the work seeks to create a discursive space for representation and resistance in the repositioning of dominant and sanguineous narratives about Catholic schooling both in the US and globally. We use moments when race became particularly and often painfully salient in our experiences of Catholic schooling to expose the structural and racial inequity perpetuated in establishing and enforcing racial barriers to success through religion-for-segregation educational policies.