Accounting for the value of volunteer contributions

There is a need for an accounting paradigm that properly illustrates the value that nonprofits generate. Much of that value comes from volunteer contributions, which are significant but for the most part are not included in financial accounting statements, even though our research indicates that they account for almost a third of the value added by these organizations. This article reports the results of two studies related to measuring volunteer value in the accounting of nonprofits and then draws some policy implications from the research. The first study, a survey of 156 nonprofits in Canada, found that although about one‐third of the sample kept records of volunteer hours, only 3 percent included a value for them in their accounting statements. The second study, of nonprofit accountants, found that they did not feel that financial accounting statements properly represented the contribution of their organizations. A series of policy recommendations are presented, including suggestions for revising the regulations of accounting bodies for imputing volunteer value and creating accounting statements that better represent the contribution of nonprofits.     

Mostly the mother: Concentration of adverse employment effects on mothers of children with autism

Creating comprehensive and effective social welfare and anti-poverty policy is an ever-elusive task. A key component of such policies and their related programs is the encouragement and protection of parents’ employment. However, such efforts become more complicated when families are faced with additional challenges such as difficulties, which may arise when parenting a child with a disability. Although both paid employment and parenting are widely understood as far from gender-neutral activities, how adverse employment effects become concentrated on mothers is less well understood. This article examines circumstances under which negative employment effects become concentrated on mothers of children with autism. The results of the analysis suggest focusing policy on addressing short term threats to the continued success of established careers and on workplace reentry could help counter factors which tend to result in having mothers’ careers disproportionately affected as a result of having a child with a disability.     

State Responses to Alcohol Use and Pregnancy: Findings From the Alcohol Policy Information System

This article describes U.S. state policies related to alcohol use during pregnancy, using data from the National Institute on Alcohol Abuse and Alcoholism Alcohol Policy Information System. Specifically, this study examines trends in policies enacted by states over time and types of policies enacted across states in the United States, with a focus on whether laws were supportive or punitive toward women. Findings revealed substantial variability in characteristics of policies (19 primarily supportive, 12 primarily punitive, 12 with a mixed approach, and 8 with no policies). Findings underscore the need to examine possible consequences of policies, especially of punitive policies and “mixed” approaches.     

Relations of Temperament to Maladjustment and Ego Resiliency in At‐risk Children

The relations of control/regulation‐related temperamentally based dispositions (effortful control (EC), impulsivity, and approach/avoidance) to externalizing problems and personality ego resiliency were examined in a sample of 467 children (M age = 7.46 years), some of whom were children of alcoholics (COAs). In addition, we examined if the relations of temperamental regulation/control to maladjustment/ego resiliency were moderated by COA status or sex of the child. In general, regulated, controlled temperament was negatively related to externalizing problems and EC was positively related to ego resiliency. Relations between a problematic temperament and externalizing problems were stronger and sometimes only found for COAs, especially male COAs. Ego resiliency was positively related to high father‐reported approach for boys who were not sons of alcoholics. In addition, COA status was related to high impulsivity, approach behavior, and externalizing problems and low EC.     

Social resources and Arab women’s perinatal mental health: A systematic review

Background

Women’s mental health in the perinatal period is understudied worldwide and in Arab countries especially.

Food Banking and Food Insecurity in High-Income Countries

VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - Food banks are a particular type of voluntary sector organization that bridges the government sector, private sector, and...     

Ethnic Identity and Offending Trajectories Among Mexican American Juvenile Offenders: Gang Membership and Psychosocial Maturity

We examined the association of joint trajectories of ethnic identity and criminal offending to psychosocial maturity, gang membership, and Mexican American affiliation among 300 Mexican American male juvenile offenders from ages 14 to 22. There were two low‐offending groups: one was the highest in ethnic identity and changing slightly with age and the other was the lowest in ethnic identity and stable with age. A third group displayed moderately declining offending and moderately stable ethnic identity. A fourth group displayed high‐offending individuals with moderate, but increasing, levels of ethnic identity, who were initially lower in psychosocial maturity and more likely to be gang members. The findings highlight the need to contextualize theories of ethnic identity development.     

Using process evaluation to determine effectiveness of participatory ergonomics training interventions in construction

The construction industry continues to experience high rates of musculoskeletal injuries despite the widespread promotion of ergonomic solutions. Participatory ergonomics (PE) has been suggested as one approach to engage workers and employers for reducing physical exposures from work tasks but a systematic review of participatory ergonomics programs showed inconclusive results.. A process evaluation is used to monitor and document the implementation of a program and can aid in understanding the relationship between the program elements and the program outcomes. The purpose of this project is to describe a proposed process evaluation for use in a participatory ergonomic training program in construction workers and to evaluate its utility in a demonstration project among floor layers.