Accounting for Social Value in Nonprofits and For‐Profits

The authors argue that social value can serve as a bridge between the nonprofit and for‐profit sectors. They further propose that social value is not simply an abstract concept but can be measured by applying social accounting methods. The authors argue that nonprofits are founded on a social mission but that traditional accounting approaches do not properly assess their social products. They illustrate the centrality of social value, both to nonprofits and for‐profits, in two ways: (1) a discussion of for‐profit firms that behave much like nonprofits and (2) an application of the social accounting model. The authors discuss two types of firms: (1) for‐profits whose shares are held in a trust and therefore operate much like corporations without shareholdersor like nonprofits and (2) for‐profits whose owners do not exercise the rights associated with their property. They then apply a social accounting model to nonprofit employment training programs to illustrate how the inclusion of social variables changes the assessment of an organization's value. They conclude with a discussion of a social accountability framework that embraces both nonprofits and for‐profits.     

The parameters of prejudice: knowledge of ethics and age bias

This study examined two matters pertinent to social work practice: professional ethics and age bias among practicing social workers. Because social work ethics demand competent practice within one's area of proficiency, and because bias toward any segment of social work clientele impedes competent practice, prejudicial attitudes toward older people are problematic. This study found that age bias exists among practicing social workers (N = 367), with no discernible association between knowledge of professional ethical standards and age bias. The findings suggest a subtle and pervasive bias associated with work with older people. Positive bias was more prevalent than negative bias.     

Who Cares about Water Pollution? Opinions in a Small-Town Crisis*

A survey was conducted in a small New England town following the discovery that the town's water supply had become contaminated by industrial chemicals. Principal findings include: (1) respondents from more affluent households were more concerned about the pollution problem; (2) long-term or older residents tended to be less concerned; and (3) women with young children viewed the problem as particularly serious. The first two findings are consistent with previous research on similar “technological catastrophes” and on environmental protection in general. The third finding has not appeared in environmental protection research, but it is consistent with reports from Three Mile Island. Such technological catastrophes transform environmental issues into safety issues, thereby raising parents’anxieties about the safety of their children–perhaps more so for women than for men. These safety concerns may eventually be generalized to broader environmental issues, as toxic waste and other disasters continue to occur.     

Individual-level sterility: A new method of estimation with application to sub-saharan Africa

This paper extends work on measures of population proportions sterile to propose a new estimator of an individual woman's age at sterility and consequently her sterility status at given ages. Accuracy and reliability, examined in a simulation study, appear satisfactory. From World Fertility Survey data for five African countries, the proportions sterile by age estimated by the individual measure and by the population estimator are almost identical. Cameroon and Kenya show substantial variation in prevalence and incidence of sterility across ethnic groups and by number of marriages. Unexpectedly, the evidence suggests that sterility increased from 1960 on in Kenya and remained unchanged in Cameroon.     

Welcome to the Real World of Clinical Research

Perhaps we should take a deep breath! We have successfully gained approval from three Area Health regions for a multi‐centre study, which assesses the effectiveness of a group program for parents of children with challenging behaviour. Each Ethics Committee had to have its say, and change a few things, but we were able to jump their hurdles without (we thought) over‐complicating a relatively no‐frills project. We were also extremely lucky that the project had received funding from the Centre for Mental Health. Without funding, it would have been difficult to afford essential research goodies, such as questionnaires at $2.50 per form, or even paper, adding up to several thousand dollars.     

Individual differences in the perception of occupational stress and their association with blood pressure status

Casual blood pressure (BP) was recorded in a sample of 217 working adults. A questionnaire was used to obtain subjective reports of job stress. comparisons were made between a group with elevated BP and a normotensive group. The high BP group appeared to perceive more stress. In particular, scores on the role conflict, job versus non-job conflict and type A scales reliably differentiated the groups. In contrast, for the job satisfaction items, no difference between the groups was observed. There appeared to be some association between reported occupational stress and BP level.