NPO Financial Statement Quality: An Empirical Analysis Based on Benford’s Law

In order to assess the accuracy of the figures reported in NPOs’ financial statements, I perform a digital analysis on Belgian non-profit organizations’ financial statements for accounting years 2007 up to 2012. Specifically, I compare observed frequencies for digits in the second-from-the-left position with expected frequencies based on Benford’s Law. Results based on the full sample indicate that observed frequencies strongly conform to Benford’s Law (and thus suggest a high degree of accuracy of the figures reported in NPOs’ financial statements). Nevertheless, I note statistically significant deviations from Benford’s Law (both for the entire distribution and at the individual digit level). The largest deviation is noted for zeroes in the second position (i.e., a significantly positive deviation), which can be explained based on humans’ reliance upon so-called cognitive reference points. Considering different sub-samples, I note that observed deviations from Benford’s Law are largest for the smallest non-profits and those non-profits that rely most heavily on grants and/or donations.     

Becoming the mother of a child with disabilities: a systematic literature review

The transition to motherhood starts early in pregnancy and is completed when the mother feels competent in caring for the infant. Becoming the mother of a child with disabilities is demanding as their needs are complex. The aim of the review was to appraise completed qualitative and quantitative reports on the challenges of mothers of children with disabilities regarding their own transition to motherhood. A review of the literature was carried out through, first, a computerized search strategy to identify relevant studies from selected databases and, second, quality appraisal and thematic analysis of selected studies. The transition to motherhood of children with disabilities takes place in the inside world at home, the outside world external to home and the ‘going-between’ world of travelling between the two worlds. The mothers are challenged at home to integrate basic infant care with technical care of their children. In the outside world they often struggled to ensure that their children got the necessary professional care. Travelling between their homes and healthcare services posed many problems.     

Total testosterone levels are correlated to metabolic syndrome components

Introduction: Metabolic syndrome (MetS) is a constellation of interrelated risk factors of metabolic origin. Some studies suggest a possible link between low total testosterone (TT) levels and the presence of MetS.

Aim: To analyze the strength and independence of associations between TT and MetS components in non-diabetic men.

Methods: In this cross-sectional study, 143 non-diabetic men older than 40 were analyzed.

Main outcomes measure: Blood samples were collected to evaluate metabolic profile and TT levels. MetS was defined as the presence of three or more of the following characteristics: fasting blood glucose levels?≥?100?mg/dL, triglyceride?≥?150?mg/dL, HDL-c??102?cm.

Results: Mean age of the study population was 61.5?±?8.61 years old. MetS was present in 47.9% of the individuals. Thirty-four men had low TT and MetS was observed in 23 (70%) against 50 (46%) in those with normal TT (≥?300?ng/dL) (OR 4.94, p?p?=?0.03) and HDL-c (Beta: 0.19; p?=?0.04) remained significantly correlated with TT levels.

Conclusions: Low TT levels were associated with MetS diagnosis. Abdominal obesity was the MetS component independently correlated to low TT levels.     

Migration aspirations of European youth in times of crisis

In recent years, the European Union (EU) passed through a significant economic crisis. All across Europe, European young people are among the groups which are hit hardest, with youth unemployment rates rising to over 50% in member states such as Greece and Spain. In the classical migration literature, it is suggested that such unfavourable economic climate would make people more likely to move abroad. Whereas in press releases we are regularly confronted with stories about South European young adults with tertiary education working in bars in Northern European cities, limited empirical evidence exists as such on the relationship between the recent Euro-crisis and migration aspirations. This paper addresses this gap in the academic literature. Using data from Flash Eurobarometer 395, I investigate which micro- and macro-level characteristics influence migration aspirations of young people across the member states of the EU. The results reveal the importance of individual characteristics and feelings of discontent with the current climate in explaining migration aspirations. Furthermore, I detect a negative relationship of relative welfare levels with migration aspirations, and a positive relationship of the youth unemployment ratio. Together, the results suggest that potential young intra-EU movers are positively selected from the population.     

Lacan’s Ambiguous Relation to the Perversions: A Response to Kareen Ror Malone

When it comes to the perversions, Lacan’s attitude is ambiguous and this ambiguity is linked to the influence of the French psychiatric heritage and more particularly the influence of Ernest Dupré. This thematic cannot be properly understood without taking the problematic relation between the psychiatric traditions and psychoanalysis into account.     

Foreign-born emigration: A new approach and estimates based on matched CPS files

The utility of postcensal population estimates depends on the adequate measurement of four major components of demographic change: fertility, mortality, immigration, and emigration. Of the four components, emigration, especially of the foreign-born, has proved the most difficult to gauge. Without "direct" methods (i.e., methods identifying who emigrates and when), demographers have relied on indirect approaches, such as residual methods. Residual estimates, however are sensitive to inaccuracies in their constituent parts and are particularly ill-suited for measuring the emigration of recent arrivals. Here we introduce a new method for estimating foreign-born emigration that takes advantage of the sample design of the Current Population Survey (CPS): repeated interviews of persons in the same housing units over a period of 16 months. Individuals appearing in a first March Supplement to the CPS but not the next include those who died in the intervening year, those who moved within the country, and those who emigrated. We use statistical methods to estimate the proportion of emigrants among those not present in the follow-up interview. Our method produces emigration estimates that are comparable to those from residual methods in the case of longer-term residents (immigrants who arrived more than 10 years ago), but yields higher--and what appear to be more accurate--estimates for recent arrivals. Although somewhat constrained by sample size, we also generate estimates by age, sex, region of birth, and duration of residence in the United States.     

Evaluating Effects of Training within a Company: Methods,Problems and One Application

ABSTRACT: In the Netherlands, interest in the measurement of the effects of training has increased. In most cases this measurement has been done by drawing conclusions on analyses with samples of firms. However, individual companies will be more interested in the effects of training within their own organisation. In this paper we discuss possible methods of measuring the effects of training within an organisation. A crucial element of such an analysis is the use of performance indicators of individual workers. A first application of such a method in the Civil Service shows positive effects of training. However, the size of the effects should not be overrated.     

The ‘Dark Side’ of Social Capital: A Cross-National Examination of the Relationship Between Social Capital and Violence in Africa

Social Indicators Research - Research and policy circles often emphasize the importance of social capital in achieving social transformation and economic development. There is also, however,...