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391.
Daniel F. Skelly 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1994,4(4):555-568
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. 相似文献
392.
Peter G. W. Schouten 《Journal of marital and family therapy》1994,20(1):53-60
The article examines some issues raised in Gavin and Wamboldt's (1992) recent study on the Family-of-Origin Scale (FOS) (Hovestadt, Anderson, Piercy, Cochran, & Fine, 1985). The discussion centers on unresolved concerns regarding the validity and utility of the FOS and on unsubstantiated and potentially misleading claims made in the Gavin and Wamboldt article. A case is made for conceptual and methodological precision in the study of family phenomena. 相似文献
393.
Margaret R. Somers 《Theory and Society》1994,23(5):605-649
394.
Sharon Klayman Farber M.S.W. 《Clinical Social Work Journal》1991,19(1):95-98
The author responds to the article by Annaclare van Dalen (1989), disputing her statement that there is little in the literature about the emotional consequences of child abuse. The author reviews the pertinent literature, which is abundant. The author disagrees with van Dalen's statement that the child experiences physical abuse outside the body, and with the statement that the child experiences sexual abuse as pleasurable. In addition the author disagrees with van Dalen's sharp differentiation between physical abuse and sexual abuse, and proposes that sexual abuse be regarded as a variant of physical abuse. 相似文献
395.
Charles W. Griffiths Chris Dockins Nicole Owens Nathalie B. Simon Daniel A. Axelrad 《Risk analysis》2002,22(4):679-688
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. 相似文献
396.
Clare G. Holzman 《Journal of Social Distress and the Homeless》1994,3(1):81-97
The dominant Euro-American culture is a rape-prone culture, as defined by Sanday. Within that culture, rape is both a tool and a consequence of interlocking systems of oppression based on race, ethnicity, class, and sexual orientation. The impact of rape on an individual survivor can only be fully understood in the context of the survivor's own culture, religious beliefs, and experience as an immigrant or refugee. Issues of race, culture, class, and sexual orientation influence every step in the counseling of a rape survivor. Knowledge about the client's culture is essential if accurate assessment and culturally appropriate service are to be provided. Specific examples of the impact of these issues are presented. Ways in which the cultural values implicit in the crisis counseling model may conflict with the client's values and needs are examined. 相似文献
397.
This study examines housing quality among three groups of single-parent women: white, African-American, and Hispanic. Three
indicators of housing quality—crowding, affordability, and satisfaction—are used to discover the extent to which these groups
experience housing problems. This study also explores differences and similarities in the factors that precipitate problems
in housing quality for these three groups of single parents. Findings suggest important differences and similarities in the
nature of housing quality problems among white, African-American, and Hispanic single-parent women. The specified variables
explained about 20% of the variance in crowding, housing affordability, and housing satisfaction. On measures of objective
and subjective housing quality, white single mothers are better housed than their African-American or Hispanic counterparts.
Hispanic single mothers have the largest housing cost burden and average more persons per household than the other groups.
African-Americans are twice as likely as either group to live in low-quality housing and reported the lowest average satisfaction
with their housing.
Her research interests include housing and neighborhood assessment and women and public policy issues. She has recently published
articles inUrban Affairs Quarterly andHousing and Society on housing and neighborhood assessment criteria among black urban households and the housing cost burden of various groups
of female-headed households. She received her Ph.D. from Ohio State University.
Her research interests include the housing adjustment behavior of women and public policy. She has recently completed her
thesis on the role of noncustodial parents in determining the quality of life of their children. She is also the recipient
of the Tessie Agan Award for research excellence from the American Association of Housing Educators for a paper titled “Unterstanding
Constraints and Residential Satisfaction among Low-Income Single-Parent Families.” 相似文献
398.
Noraini M. Noor 《Work and stress》1994,8(1):36-46
While employment improves health, having children at home does not. Indeed, the most likely work-family conflict for women is having children at home. In this study the effect of children on well-being was predicted to differ for employed and non-employed women. In addition, only amongst the employed women was locus of control hypothcsized to moderate this relationship. In a sample of women with partners (n = 116), using multiple-regression analysis, the results indicated that the number of children living at home, rather than the presence of young children, was associated with increased happiness in women. Employment was not predictive of women's well-being. However, it moderated the effect of number of children on their levels of happiness. In addition, non-employed women showed a U-shaped relationship between number of children and psychological distress. Finally, contrary to prediction, locus of control did not moderate the relationship between number of children and women's well-being. The findings are discussed in terms of the role expansion hypothesis. 相似文献
399.
D. Eric Schansberg 《Economic inquiry》1994,32(3):445-456
Despite extensive study concerning involuntary departures by U.S. House members, little has been said about voluntary departures from the House–-quit behavior. This paper has three primary purposes: (1) to establish a theoretical framework that models the full range of choices a representative faces in any given term, (2) to measure the impact of different variables that affect representatives' quit behavior, and (3) to explain why Republicans have been more likely to pursue higher office than their Democratic colleagues. 相似文献
400.
Melissa S. Waters R. Carter Hill William J. Moore Robert J. Newman 《Journal of Labor Research》1994,15(4):355-372
This paper estimates a simultaneous-equations model with public sector bargaining laws and union membership treated as jointly-determined
variables. The extent of public sector unionization has a significant positive influence on the passage of prolabor bargaining
legislation and bargaining legislation has strong, independent effects on the extent of public sector unionization.
We gratefully acknowledge the research support provided by Minbo Kim and Parisun Chantonahom. 相似文献