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.     

A simple way to obtain the spectral decomposition of variance components models for balanced data

By means of an example it is shown how eigenvalues and eigenvectors of variance components models can be obtained straightforwardly when balanced data are available. Simple asymptotically efficient estimators of the variance components are presented.     

Best linear predictors for factor scores

From the literature three types of predictors for factor scores are available. These are characterized by the constraints: linear, linear conditionally unbiased, and linear correlation preserving. Each of these constraints generates a class of predictors. Best predictors are defined in terms of Lowner's partial matrix order applied to matrices of mean square error of prediction. It is shown that within the first two classes a best predictor exists and that it does not exist in the third.     

THE MEANING OF OCCUPATIONAL PRESTIGE SCORES:

This research reexamines the meaning of occupational prestige scores from the social psychological perspective of identity theory. Using comparable data for Canada and the United States, it analyzes the degree to which the education and income levels of occupations influence occupational prestige judgements by evoking affective associations (feelings about the goodness, powerfulness, and liveliness of occupational identities), as well as the extent to which these social sentiments are independent determinants of prestige. There has been a longstanding controversy about the normative content of occupational prestige scores. We find that moral worthiness (as measured by the Evaluation dimension of the semantic differential) is a determinant of the prestige of occupations with low and middle but not high levels of education and income. We also find that the impact of education on prestige scores is direct and cognitive, while a considerable proportion of the total effect of income is processed through feelings about the potency of occupations. The results for the two countries are very similar. One exception is that moral worthiness is a more important determinant of prestige in the United States than in Canada. We connect this finding to the literature comparing value differences between the two countries.     

Internalized Other Interviewing in Relational Therapy: Three Discursive Approaches to Understanding its Use and Outcomes

For over 20 years, family therapist Karl Tomm has been engaging families and couples with a therapeutic intervention he calls Internalized Other Interviewing (IOI). The IOI (cf. Emmerson‐Whyte, 2010; Hurley, 2006) entails interviewing clients, from the personal experiences of partners and family members as an internalized other. The IOI is based on the idea that through dialogues over time, one can internalize a sense of one's conversational partner responsiveness in reliably anticipated ways. Anyone who has thought in a conversation with a family member or partner, “Oh there s/he goes again,” or anticipates next words before they leave the other's mouth, has a sense of what we are calling an internalized other. For Tomm, the internalized anticipations partners and family members may have offers entry points into new dialogues with therapeutic potential—particularly, when their actual dialogues get stuck in dispreferred patterns.     

Children and the ‘Social Cohesion’ Agenda in Sport: Children's Participation in ‘Ethnically Mixed’ Sports Teams in the North of England

This study is set in the North of England in the context of debates around the integration of communities, after a series of street disturbances in the early 2000s. The debates centred upon ‘social cohesion’ and the social mixing of Pakistani British and White British communities. The current study explores this from the context of 10‐ to 11‐year‐old Asian, Black and White British boys participating in cricket and football clubs. It draws on the sociology of childhood approach that sees children as active participants and co‐creators of their own lives. This more nuanced approach sheds important light on children's own negotiations of home, peers, sports clubs and identities that are key to how cohesion is achieved.     

The 2020 US Census Differential Privacy Method Introduces Disproportionate Discrepancies for Rural and Non-White Populations

Population Research and Policy Review - The recently finalized changes to the disclosure avoidance policies of the US Census Bureau for the 2020 census, grounded in differential privacy, have faced...     

Editorial: Women and work

Abstract

When compared to day workers, night-shift workers report that they eat fewer meals, have poorer appetites, are less satisfied with their eating habits, and eat at different times of the day. When demographic variables are held constant, there do not appear to be any significant differences between experienced day and night-shift workers in caffeine or alcohol consumption. Exceptions to and variations in these findings are probably due to the background influences of social and cultural variables. Eating and drinking behaviours do effect human performance and mood, but little relevant data have been gathered from experienced night-shift workers. There are no shiftworker data evaluating the effectiveness of the special diets or dietary recommendations that have been proposed for use by night-shift workers. Thus, attempts to manipulate night-shift worker eating and drinking habits require experimental test.     

Identifying design criteria for urban system ‘last-mile’ solutions – a multi-stakeholder perspective

Abstract

This study presents a novel approach to design and evaluate ‘last-mile’ solutions – encompassing the social and economic perspectives of key stakeholders. While urban system initiatives have been implemented in practice, theoretical gaps remain at the operational design level. A theoretical framework is developed, based on design criteria identified from a critical synthesis of supply chain and operations management literature, and ‘operationalised’ using an in-depth case study demonstrating implementation of a Consumer Choice Portal-Package Consolidation Centre solution, within a densely populated urban geography. Findings suggest that there is a need to re-define the role of institutional actors beyond that of the traditional governance task, to one of being able to facilitate performance outcomes. Similarly, industrial efficiency dimensions need to be reorientated to include consumer participation, social considerations and multi-stakeholder service outcomes. Finally, implications for operations theory and practising managers in city logistics are highlighted, with suggested directions for future research.     

Who We Are Affects How We Do: The Financial Benefits of Organizational Identification

One ultimate test of the material value of identification in an organizational context is whether it relates to productivity. In this rare study of a business team in a global consumer goods company, we demonstrate a sales benefit of organizational identification when correcting for systematic between‐unit differences in sales. Findings also question the theoretical and practical meaning of ‘proximity’ in accounting for salience variations in identification – the best predictor of sales was the degree of identification with the superordinate business unit. Findings shed light on the scientific as well as managerial and business utility of the organizational identity concept.