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.     

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.     

Prenatal Reflective Functioning and Accumulated Risk as Predictors of Maternal Interactive Behavior During Free Play,the Still‐Face Paradigm,and Two Teaching Tasks

This study examined whether prenatal reflective functioning (RF) was related to mothers’ interactive style across contexts with their 6‐month‐old infants (M age = 6.02 months, SD = 0.41, 54% boys), and to what extent quality of prenatal RF could account for the influence of accumulated risk on maternal interactive behavior. Accumulated risk was defined as the sum‐score of a selection of risk factors that have been associated with suboptimal infant development. Mother–infant dyads (N = 133) were observed during free play, two teaching tasks, and the Still‐Face Paradigm (SFP). Better prenatal RF was associated with more positive maternal behavior in all settings and less negative behavior during teaching and SFP reengagement. Accumulated risk and prenatal RF predicted shared variance in maternal interactive behavior (with unique predictive effects observed only for RF on sensitivity during teaching and SFP play, and for accumulated risk on sensitivity and positive engagement during SFP play, and internalizing‐helplessness during SFP reengagement). Accumulated risk had an indirect effect on maternal sensitivity during teaching and SFP play through prenatal RF. These findings suggest not only that RF may be targeted prenatally to improve mother–infant interactions, but also that enhancing RF skills may ameliorate some of the negative consequences from more stable perinatal risk factors that influence parent–child interactions.     

现代社会中的灵性

灵性(the spiritual)与世俗(the secular)在欧美现代性中同时被构建成为与制度性宗教(institutionalized religion)相关联的两个替代物.灵性的概念存在着矛盾,即:它既被视为具有普遍性的概念,又与民族认同相关联.再者,灵性的概念在全球传播的同时,被植入不同的历史进程中,它的发展轨迹在各个地方是不同的.本文认为:印度和中国的现代性是两国与[西方]帝国现代性互动后的产物.灵性在印度的相对成功与其在中国的相对失败不能简单地归结为中国共产主义的兴起.从更深层次上讲,有一个普遍观点,即中国的传统必须被西方的科学所取代,这在建国前早已被描绘成中国现代性的特征.而在印度,各类传统被当作反抗帝国主义斗争的资源,其所反抗的是从文化和政治上使印度从属于西方强权的物质现代化.     

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 social investment in disability policy

Disability policy in European countries is displaying a shift towards social investment: increasing human capital and access to the labour market. The reasoning that underlies this transition is that disabled persons would benefit from mainstream employment, but are impeded in traditional policy by deficiencies in labour supply and demand. However, the shift towards more activating policies in many countries is accompanied by a decline in social protection. It is unclear whether social investment may effectively promote the employment chances of disabled persons within this context. The present research examines this question through a quantitative, cross-sectional, multilevel analysis on microdata from 22 EU countries. Our findings suggest greater activation to predict lower employment chances, while reducing passive support shows mixed effects. Conversely, measures for facilitation in daily life predict greater employment chances, as do measures for sheltered work. These findings raise questions over the value of social investment for disabled persons—and underline the need to overcome broader barriers in the labour market and in society.