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.     

Developing creative solutions to the problems of children and their families: communicative reason and the use of forum theatre

The paper represents a further development of work previously reported in this journal by Spratt & Houston (1999) and Spratt et al. (2000) . The authors have sought to develop ways of understanding current social work with children and families in line with the critical theory of Jurgen Habermas. This analysis has been complemented by an adoption of the methodology of the radical dramatist, Augusto Boal. In synthesizing Habermas's analysis of communicative discourses with the consciousness raising methodology of Boal, the authors have already demonstrated the effectiveness of this hybrid in problem‐solving exercises with social workers. The present paper reports on an application of this developing theory to practice, utilizing the centrepiece of Boal's method, forum theatre. A forum theatre project, concerned with the issue of bullying, is described and evaluated. It is argued that the project provides an exemplar of an innovative, democratizing and effective methodology that might profitably be utilized in social work with children and families. Finally, suggestions are made as to how these ideas could be developed in practice.     

Reframing Resilience: Equitable Access to Essential Services

We urgently need to put the concept of resilience into practice if we are to prepare our communities for climate change and exacerbated natural hazards. Yet, despite the extensive discussion surrounding community resilience, operationalizing the concept remains challenging. The dominant approaches for assessing resilience focus on either evaluating community characteristics or infrastructure functionality. While both remain useful, they have several limitations to their ability to provide actionable insight. More importantly, the current conceptualizations do not consider essential services or how access is impaired by hazards. We argue that people need access to services such as food, education, health care, and cultural amenities, in addition to water, power, sanitation, and communications, to get back some semblance of normal life. Providing equitable access to these types of services and quickly restoring that access following a disruption are paramount to community resilience. We propose a new conceptualization of community resilience that is based on access to essential services. This reframing of resilience facilitates a new measure of resilience that is spatially explicit and operational. Using two illustrative examples from the impacts of Hurricanes Florence and Michael, we demonstrate how decisionmakers and planners can use this framework to visualize the effect of a hazard and quantify resilience-enhancing interventions. This “equitable access to essentials” approach to community resilience integrates with spatial planning, and will enable communities not only to “bounce back” from a disruption, but to “bound forward” and improve the resilience and quality of life for all residents.     

A More Complete Picture: Rural Residents’ Relative Support for Seven Forms of Natural Resource-Related Economic Development

Understanding rural resident support for various forms of natural resource-related economic development has been a common research topic in rural sociology. However, the vast majority of research has only evaluated support for one form of natural resource use at a time. The little research that has explored support for a wide variety of uses has found that residents are likely to support many of the suggested forms of development. We assessed rural resident support for seven forms of natural resource development: commercial logging, natural gas, mining, real estate, wind energy, tourism, and outdoor recreation. Using social exchange theory, this study examines the influence of perceived impacts of development, industry trust, and perceived industry power on general support for the seven forms of natural resource-related economic development using a fixed effects generalized linear model among a sample of residents of rural Pennsylvania communities. Additionally, we use mixed logit discreet choice modeling to evaluate the drivers of relative support, meaning a stated preference for one form of development over other possible options. The drivers of general support and relative support were similar, with trust in industry and impacts to quality of life emerging as the primary drivers of both.     

The Interplay Between Adolescents' Friendships and the Exchange of Help: A Longitudinal Multiplex Social Network Study

The aim of this study was to unravel the interrelatedness of friendship and help, and to examine the characteristics of friendship and help networks. The effects of mutual versus one‐sided help relations on friendship initiation and maintenance, and vice versa, were examined. Friendship and help networks were analyzed (N = 953 students; 41 classrooms; M_age = 12.7). The results illustrate that friendship and help networks show some similarities, but only partly overlap and have distinct characteristics. Longitudinal multiplex social network analyses showed that mutual help was important for the maintenance of friendship, but not for the initiation of friendship. Further, particularly mutual friendships provided a context in which help took place. Implications of these findings are discussed.     

Modelling the travel time of transit vehicles in real‐time through a GTFS‐based road network using GPS vehicle locations

Predicting the arrival time of a transit vehicle involves not only knowledge of its current position and schedule adherence, but also traffic conditions along the remainder of the route. Road networks are dynamic and can quickly change from free‐flowing to highly congested, which impacts the arrival time of transit vehicles, particularly buses which often share the road with other vehicles, so reliable predictions need to account for real‐time and future traffic conditions. The first step in this process is to construct a framework with which road state (traffic conditions) can be estimated using real‐time transit vehicle position data. Our proposed framework implements a vehicle model using a particle filter to estimate road travel times, which are used in a second model to estimate real‐time traffic conditions. Although development and testing took place in Auckland, New Zealand, we generalised each component to make the framework compatible with other public transport systems around the world. We demonstrate the real‐time feasibility and performance of our approach in real‐time, where a combination of R and C++ was used to obtain the necessary performance results. Future work will use these estimated traffic conditions in combination with historical data to obtain reliable arrival time predictions of transit vehicles.     

The structure of employee attitudes to safety: A European example

This paper concerns organizational safety culture and the structure or architecture of employee attitudes to safety as part of that culture. It begins by reviewing the somewhat scant literature relevant to this area, and then reports a study, conducted in a European company, which collected and factor analysed data on employee attitudes to safety. The framework provided for the study was that offered by Purdham (1984), and the results suggested that employees' attitudes to safety, within this company (across occupation/occupational level and country), could be mapped By five orthogonal factors: personal scepticism, individual responsibility, the safeness of the work environment, the effectiveness of arrangements for safety, and personal immunity. The theoretical and practical implications of these findings are discussed, and attention is drawn to their subsequent use in an intervention to enhance safety culture within the organization by attacking supervisors' attitudes to safety.     

Self-employment and economic leadership as two promising perspectives on rural disability and work

A defining difference between rural and urban circumstances for people with disabilities involves opportunities for work. One of the most significant elements of the rural context is that economic conditions in rural communities consistently trail the national economy. This paper presents an overview of disability in rural America and outlines an ecological model for guiding the development of rural solutions to rehabilitation problems. Two promising examples of such solutions, self-employment as a rural vocational rehabilitation employment option and rural economic leadership by people with disabilities, are outlined.     

Profit efficiency analysis under limited information with an application to German farm types

Lack of information about technology and prices often hampers the empirical assessment of the profit maximization hypothesis (viz. by measuring the degree of profit efficiency). The non-parametric Data Envelopment Analysis (DEA) methodology can deal with such incomplete information. We exploit the implicit but largely neglected profit interpretation of the DEA model that builds on assumptions of monotone and convex production possibility sets. We show how its embedded assessment of necessary conditions for profit maximization can be strengthened given partial information in the form of monetary sub-cost/-revenue data (that are often easier obtained than the pure quantity data). Finally, we argue that a ‘mix’ efficiency analysis is naturally complementary to such a profit efficiency analysis. An application to German farm types complements our methodological discussion. By using non-parametric statistical tests, we further demonstrate the potential of the non-parametric approach in deriving strong and robust statistical evidence while imposing minimal structure on the setting under study. In particular, we look for significant efficiency variation over regions.