Should NPOs Follow International Standards for Financial Reporting? A Multinational Study of Views

Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) accountability. Globally, numerous and varying regimes exist by which jurisdictions regulate NPO financial reporting. This article explores whether NPOs should be required or expected to follow sector-specific international financial reporting standards. We investigate stakeholder perceptions on the nature and scope of any such developed standards, interpreting our findings through the lens of moral legitimacy. Using an international online survey of stakeholders involved in NPO financial reporting, we analyse 605 responses from 179 countries. Based on our findings, we argue that diverse stakeholder groups, especially those who are involved with NPO financial reporting in developing countries, are likely to grant moral legitimacy to developed NPO international accounting standards if the consequences are to enhance NPO accounting and accountability information, subject to agreement as to whether all or only NPOs of a certain size should comply and whether any such standards should be mandatory.     

Integrated methodology for multiple systems estimation and record linkage using a missing data formulation

There are now three essentially separate literatures on the topics of multiple systems estimation, record linkage, and missing data. But in practice the three are intimately intertwined. For example, record linkage involving multiple data sources for human populations is often carried out with the expressed goal of developing a merged database for multiple system estimation (MSE). Similarly, one way to view both the record linkage and MSE problems is as ones involving the estimation of missing data. This presentation highlights the technical nature of these interrelationships and provides a preliminary effort at their integration.     

The generalized log-gamma mixture model with covariates: local influence and residual analysis

In a sample of censored survival times, the presence of an immune proportion of individuals who are not subject to death, failure or relapse, may be indicated by a relatively high number of individuals with large censored survival times. In this paper the generalized log-gamma model is modified for the possibility that long-term survivors may be present in the data. The model attempts to separately estimate the effects of covariates on the surviving fraction, that is, the proportion of the population for which the event never occurs. The logistic function is used for the regression model of the surviving fraction. Inference for the model parameters is considered via maximum likelihood. Some influence methods, such as the local influence and total local influence of an individual are derived, analyzed and discussed. Finally, a data set from the medical area is analyzed under the log-gamma generalized mixture model. A residual analysis is performed in order to select an appropriate model. The authors would like to thank the editor and referees for their helpful comments. This work was supported by CNPq, Brazil.     

On estimating the distribution of data envelopment analysis efficiency scores: an application to nursing homes’ care planning process

Data envelopment analysis (DEA) is a deterministic econometric model for calculating efficiency by using data from an observed set of decision-making units (DMUs). We propose a method for calculating the distribution of efficiency scores. Our framework relies on estimating data from an unobserved set of DMUs. The model provides posterior predictive data for the unobserved DMUs to augment the frontier in the DEA that provides a posterior predictive distribution for the efficiency scores. We explore the method on a multiple-input and multiple-output DEA model. The data for the example are from a comprehensive examination of how nursing homes complete a standardized mandatory assessment of residents.     

Is demography destiny? The role of structural and demographic factors in Australis past and future labour supply

Following the release of the Intergenerational Report, the Australian Treasury identified the levers to address the economic effects of demographic ageing as ‘the three Ps’: population, participation and productivity. To date, the first ‘P’, population, has been treated as an exogenous factor, with the common view being that there is very little that the government can do to supplant demographic ageing. Focusing upon labour supply, this paper shows how variation in Australia’s underlying demography can significantly alter Australia’s future labour supply. Although governments cannot redirect the cohort flow component of population ageing, much can be achieved in promoting growth of the labour supply by maintaining or increasing fertility (in the longer term), or increasing targeted migration (in the short to medium term). This paper also decomposes the relative role of cohort flow, changing demography and changing labour force participation on the growth of the labour supply over the past 20 years. Over this period, the entry of the baby boom generation (cohort flow) and increased labour force participation of women accounted for almost all of the growth in the labour force. Changing demography had very little effect. However, Australias future labour supply will not include a large increase in cohort flow (as caused by the baby boomers) or a very large increase in female labour force participation. Regardless of the assumptions used, labour supply growth will be considerably lower in the next and subsequent 20 years, when compared to the previous 20.     

Who Are We? Genealogists Negotiating Ethno-Racial Identities

This paper analyzes how ethno-racial standpoints influence the ways that genealogists negotiate and narrate biological and/or social interpretations of family and social history. A constructivist methodological approach grounds the analysis of three family genealogists who all have African and European lineages, but differ in their current ethno-racial identities. These case studies serve as exemplars of how individuals negotiate the racial formation processes of past and present. I suggest that there is reflexive and political potential in bio-based genealogy to transform our current racial “common sense.” The practice of genealogy reveals tacit social and biological assumptions that can serve as points of leverage for progressive social change, and yet vary by standpoint. In the context of the iconic gene we must be vigilant about the threat of genetic essentialism, yet the threat is mitigated by the simultaneous democratization of our knowledge and control over origin stories.

Social environments with competitive pressure: Gender effects in the decisions of German schoolchildren

Systematic differences in decision making between genders have been discovered in both competitive and pro-social environments. These contexts, however, have been previously studied in isolation while in naturally occurring settings pro-social and competitive pressures often overlap in economically meaningful ways. Here we report data from an experiment involving German schoolchildren where dictators are in one town and receivers in another. Our experiment informs decision making in social environments that include differing levels of competitive pressure. We find that competitive pressure significantly mitigates pro-sociality in boys, while it does not affect girls’ propensities to make fair decisions. This finding is robust to controlling for social and cognitive factors, and it may shed additional light on the evolutionary roots of human social preferences.     

Group betweenness and co-betweenness: Inter-related notions of coalition centrality

Vertex betweenness centrality is a metric that seeks to quantify a sense of the importance of a vertex in a network in terms of its ‘control’ on the flow of information along geodesic paths throughout the network. Two natural ways to extend vertex betweenness centrality to sets of vertices are (i) in terms of geodesic paths that pass through at least one of the vertices in the set, and (ii) in terms of geodesic paths that pass through all vertices in the set. The former was introduced by Everett and Borgatti [Everett, M., Borgatti, S., 1999. The centrality of groups and classes. Journal of Mathematical Sociology 23 (3), 181–201], and called group betweenness centrality. The latter, which we call co-betweenness centrality here, has not been considered formally in the literature until now, to the best of our knowledge. In this paper, we show that these two notions of centrality are in fact intimately related and, furthermore, that this relationship may be exploited to obtain deeper insight into both. In particular, we provide an expansion for group betweenness in terms of increasingly higher orders of co-betweenness, in a manner analogous to the Taylor series expansion of a mathematical function in calculus. We then demonstrate the utility of this expansion by using it to construct analytic lower and upper bounds for group betweenness that involve only simple combinations of (i) the betweenness of individual vertices in the group, and (ii) the co-betweenness of pairs of these vertices. Accordingly, we argue that the latter quantity, i.e., pairwise co-betweenness, is itself a fundamental quantity of some independent interest, and we present a computationally efficient algorithm for its calculation, which extends the algorithm of Brandes [Brandes, U., 2001. A faster algorithm for betweenness centrality. Journal of Mathematical Sociology 25, 163] in a natural manner. Applications are provided throughout, using a handful of different communication networks, which serve to illustrate the way in which our mathematical contributions allow for insight to be gained into the interaction of network structure, coalitions, and information flow in social networks.     

Communication in assisted living

This study of communication in an Assisted Living Facility (ALF) focuses on staff's interpretive frameworks and situational tactics for managing elderly residents. It is based on interviews with staff and residents in an ALF together with ethnographic fieldwork. As in other quasi-total institutions, staff members engage in control as well as care, monitoring residents for compliance with rules and directives. Residents, aware of the threat of being moved to a nursing home, also monitor their own behavior and cognition in comparison to other residents. Other communication issues include the infantilization of the elderly by staff, and the race, class, and ethnic prejudices of residents.