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.     

What to Do at Low Doses: A Bounding Approach for Economic Analysis

To quantify the health benefits of environmental policies, economists generally require estimates of the reduced probability of illness or death. For policies that reduce exposure to carcinogenic substances, these estimates traditionally have been obtained through the linear extrapolation of experimental dose-response data to low-exposure scenarios as described in the U.S. Environmental Protection Agency's Guidelines for Carcinogen Risk Assessment (1986). In response to evolving scientific knowledge, EPA proposed revisions to the guidelines in 1996. Under the proposed revisions, dose-response relationships would not be estimated for carcinogens thought to exhibit nonlinear modes of action. Such a change in cancer-risk assessment methods and outputs will likely have serious consequences for how benefit-cost analyses of policies aimed at reducing cancer risks are conducted. Any tendency for reduced quantification of effects in environmental risk assessments, such as those contemplated in the revisions to EPA's cancer-risk assessment guidelines, impedes the ability of economic analysts to respond to increasing calls for benefit-cost analysis. This article examines the implications for benefit-cost analysis of carcinogenic exposures of the proposed changes to the 1986 Guidelines and proposes an approach for bounding dose-response relationships when no biologically based models are available. In spite of the more limited quantitative information provided in a carcinogen risk assessment under the proposed revisions to the guidelines, we argue that reasonable bounds on dose-response relationships can be estimated for low-level exposures to nonlinear carcinogens. This approach yields estimates of reduced illness for use in a benefit-cost analysis while incorporating evidence of nonlinearities in the dose-response relationship. As an illustration, the bounding approach is applied to the case of chloroform exposure.     

中国林史学科的奠基人——纪念张钧成先生逝世一周年

张钧成先生是我国著名的林业历史学家.该文从林业史学科建设、林业史研究概况、中国古代林业通史、中国古代林业思想和传统文化、林业科技史和经济史、近现代林业史等研究领域,概述了张先生的学术成就,并回顾了张先生高尚的人生哲学和宝贵的治学经验.张先生的研究成果和治学经验,为我国林史学科的发展奠定了基础.     

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.     

二级教学管理中几个问题的研究

该文结合北京林业大学信息学院本科教学管理的实际情况,就教学管理体制和二级教学管理中所面临的教学管理体制、教务规范化管理、研究生助教(TA)等问题进行了探讨。指出教学管理中的学校(教务处)、学院、系(专业)三级要明确责权利,相互配合完成专业人才培养工作。在教学资源紧张时期,实施TA制和教务管理规范化与信息化,是提高教学质量的有效途径。     

解码理论在日语听力理解中的运用

在日语学习中,因受语言环境和学习方法的限制,听力被认为是提高日语水平和成绩的一大难关。作者遵循听觉系统中听力的解码理论,以一年一度的国际日本语能力测试题为例,提出并具体分析了提高日语听力的三种模式———预测法、捕捉法和贯穿法,并指出运用这些技巧时应注意的几个问题。期望学习者能克服心理障碍,讲究科学的方法,把这些模式积极运用到平时的训练和测试中去,以此来提高日语听力水平和成绩。     

Testing How Management Matters in an Era of Government by Performance Management

Public administration finds itself in an era of government byperformance management, which is reflected in the widespreadassumption that management is a key determinant of performance,and that it is reasonable to expect managers to measurably improveorganizational effectiveness. This article joins a growing literaturein seeking to conceptualize and empirically test how externalenvironmental influences and internal management factors combineto create performance, relying on data from the 2002–2003National Administrative Studies Project (NASP-II) survey ofstate government health and human services officials. We categorizemanagerial efforts to facilitate organizational performanceas determined either through their interactions with the organizationalenvironment, or through employing workable levers to changeinternal organizational culture, structure, and technology.Among the external environmental variables we find that thesupport of elected officials and the influence of the publicand media have a positive impact on effectiveness. Among internalmanagement choices, the ability to create a developmental organizationalculture, establish a focus on results through goal clarity,and decentralize decision-making authority are all positivelyassociated with organizational effectiveness.     

Asymptotic bias in the linear mixed effects model under non-ignorable missing data mechanisms

Summary.  In longitudinal studies, missingness of data is often an unavoidable problem. Estimators from the linear mixed effects model assume that missing data are missing at random. However, estimators are biased when this assumption is not met. In the paper, theoretical results for the asymptotic bias are established under non-ignorable drop-out, drop-in and other missing data patterns. The asymptotic bias is large when the drop-out subjects have only one or no observation, especially for slope-related parameters of the linear mixed effects model. In the drop-in case, intercept-related parameter estimators show substantial asymptotic bias when subjects enter late in the study. Eight other missing data patterns are considered and these produce asymptotic biases of a variety of magnitudes.