Financial Reporting Lags in the Non-profit Sector: An Empirical Analysis

We examine financial reporting lags among a large sample of Belgian non-profit organizations (NPOs). Doing so, we add to the literature on financial reporting and accountability in the non-profit sector. Next to drivers of the financial reporting lag that have been identified in prior studies based on private firms (e.g., delaying the disclosure of bad news), we find that the way of funding the NPO (i.e., reliance upon donations and/or grants) and its specific area of activity are significantly related to the financial reporting lag. Our results also suggest that important changes in accounting regulation significantly delay the financial reporting process. Importantly, we note that 17.2 % of the sample organizations do not file their financial statements within the legal time span.     

Learning Life Skills Through Challenging and Negative Experiences

Child and Adolescent Social Work Journal - Youth who are socially vulnerable are disproportionately confronted with culminating risk factors that impact their everyday lives. Within positive youth...     

Vacant land conversion to community gardens: influences on generalist arthropod predators and biocontrol services in urban greenspaces

Due to economic decline and the recent rise in home foreclosure, many U.S. cities are faced with managing large acreages of vacant land. Interest in local food production on this land has the potential to dramatically reshape the composition of greenspace found within urban landscapes. This study examined how the conversion of vacant land to urban gardens and farms influenced arthropod generalist predator populations and their ability to support biocontrol services. We found that the abundance of Coccinellidae and Syrphidae, and the activity density of Carabidae, Formicidae, and Lycosidae were equivalent among vacant lot and urban garden sites. Dolichopodidae abundance and the activity density of Linyphiidae and Opiliones were reduced in urban gardens whereas Anthocoridae abundance and the activity density of Staphylinidae were greater within urban gardens relative to vacant lots. The biocontrol service supplied by generalist predators was measured using sentinel eggs (Helicoverpa zea (Noctuiidae)) and pupae (Sarcophaga bullata (Sarcophagidae) and Musca domestica (Muscidae)). We found no difference in the biocontrol of H. zea eggs or M. domestica pupae among the focal greenspaces. We found no difference in the removal of S. bullata pupae by predators in June 2010, whereas in August 2010 a greater proportion of pupae were removed in urban garden sites relative to vacant lots. Based on these findings, we discuss the potential of the urban landscape to support generalist predators and sustainable urban gardening and farming.     

Benefits of Hybrid Lateral Transshipments in Multi‐Item Inventory Systems under Periodic Replenishment

Lateral transshipments are a method of responding to shortages of stock in a network of inventory‐holding locations. Conventional reactive approaches only seek to meet immediate shortages. The study proposes hybrid transshipments which exploit economies of scale by moving additional stock between locations to prevent future shortages in addition to meeting immediate ones. The setting considered is motivated by retailers who operate networks of outlets supplying car parts via a system of periodic replenishment. It is novel in allowing non‐stationary stochastic demand and general patterns of dependence between multiple item types. The generality of our work makes it widely applicable. We develop an easy‐to‐compute quasi‐myopic heuristic for determining how hybrid transshipments should be made. We obtain simple characterizations of the heuristic and demonstrate its strong cost performance in both small and large networks in an extensive numerical study.     

Ageing Population: Identifying the Determinants of Ageing in the Least Developed Countries

Population Research and Policy Review - The issue of population ageing is no longer exclusively centred on developed countries. Empirical studies have proven that the rise in the proportion of the...     

Comparative Perspectives on Social Indicators

Social Indicators Research -     

Troubling Discourses of Poverty in Early Childhood in the UK

Poverty in early childhood is pervasive, affecting every aspect of children’s lives. Under current government policies child poverty in the UK is predicted to rise to 40 per cent by 2022. Dominant discourses of poverty have historically focussed on an over‐arching discourse of moral responsibility, essentially relating to notions of deserving and underserving poor. This paper examines how government policy continues to significantly impact on young children and families on low incomes in early childhood and how stigmatised discourses about welfare, work are pervasive. It is argued that discourses of redistribution and children’s rights deserve greater recognition if poverty is to be addressed.     

Professional discretion and length of work experience: what findings from focus groups with care managers in elder care suggest

ABSTRACT

Research has explored how care managers in elder care – who often function as ‘street-level bureaucrats’ – regard professional discretion. The way in which length of work experience affects care managers’ use of professional discretion remains, however, unexplored. This article present findings from 12 focus groups with 60 care managers. By bringing attention to how care managers experience the needs assessment process, this article sheds light on how these ‘street-level bureaucrats’ struggle when they try to balance their clients’ needs against institutional frameworks and local guidelines. Length of work experience seems to play a role in how care managers claim to use professional discretion. Experienced care managers describe how they deviate from the guidelines at times in order to create an increased scope of action in their decision-making process. Those with less time in the profession describe greater difficulties in this respect. Findings suggest that research should explore if length of work experience plays a role in the actual way in which care managers assess needs and make decisions. As such, they contribute to our understanding of how needs assessment processes are navigated by professionals while also pointing towards the nature of professional discretion in gerontological social work.     

Good management,sound finances,and social responsibility: Two decades of U.S. corporate insider perspectives on reputation and the bottom line

This research sought to expand practitioner and scholarly understanding of the relationship between corporate reputation and the bottom line. An analysis of 706 firms over a 21-year timeframe revealed three attributes of reputation – management quality, financial soundness, and social responsibility – made consistently positive contributions to several measures of firm financial performance. Perceptions of corporate reputation were gathered exclusively from U.S. executives, directors, and financial analysts, referred to herein as corporate insiders.     

Violence Exposure Among Children of Incarcerated Mothers

Social workers are becoming increasingly aware of the unique experiences faced by children of incarcerated parents. Little is known, however, about their experiences prior to their parents being incarcerated. Using data from a broader study of incarcerated women, we examined women’s accounts of their children’s exposure to violence prior to maternal incarceration. Open-ended interviews addressed family and relationship history, physical and psychological victimization, lifetime delinquency and crime, and interactions with service and justice systems. Interviews were analyzed using ATLAS/ti software and a grounded-theory approach. The emergent themes revealed a myriad of consequences experienced by the children, including child witnessing of violence, emotional sequelae, bodily harm from abuse and neglect, sexual abuse, and birth defects from prenatal violence. Implications for research and practice are discussed.