Does One Contribution Come at the Expense of Another? Empirical Evidence on Substitution Between Charitable Donations

In this paper I estimate and describe the extent to which an individual's charitable donation to one cause displaces his or her giving to another cause. I use the 2001 and 2003 waves of the Panel Study of Income Dynamics (PSID), in conjunction with the Center on Philanthropy Panel Study (COPPS). This is the first useful major source of panel data on giving to multiple causes. I control for individual-fixed effects and use "college-reunion year" as an instrument for giving to education. I find an economically and statistically significant level of substitution. I also analyze the net effect of shocks to giving to one category on giving to all other categories - testing the extremes of a fixed purse (perfect crowding-out) and zero-crowding-out. While the uninstrumented regressions can generally reject perfect crowding out, the instrumental results (with larger error bounds) do not. I also find a greater level of substitution for "large givers" than for those who make smaller donations. This points to a model with heterogenous motivations for giving: small givers may be driven by shocks and reputation concerns, while for larger givers charities are imperfect substitutes in providing "warm glow" utility.

Examining How Auditing Text Books Cover the AICPA’s Conceptual Frameworks for Ethics

The AICPA’s Codification of the Code of Professional Conduct (the Revised Code), issued in June 2014, features two “principle-based” conceptual frameworks that employ a “threats and safeguards” approach to CPAs’ ethical dilemmas. These 2014 conceptual frameworks reprise concepts and terminology from similar AICPA 2006 and 2008 conceptual frameworks. This article discusses the heightened relevance of principle-based conceptual frameworks and examines how eight major auditing textbooks, all written since the 2006 and 2008 frameworks, cover how contemporary principles-based professional ethics supplement and enhance traditional “rules-based” ethics. The results show that few of the eight examined auditing textbooks cover adequately or at all the Code of Professional Conduct’s conceptual frameworks. An appendix presents materials to help auditing professors augment their classroom coverage and to help auditing textbook authors strengthen their future textbook editions

Response to Charles R.P. Pouncy, Applying Heterodox Economic Theory to the Teaching of Business Law: The Road Not Taken, 41 San Diego Law Rev. 211

Dean Reinstein and Associate Dean Epps respond to the statements made by Professor Pouncy in his Article, Applying Heterodox Economic Theory to the Teaching of Business Law: The Road Not Taken. The deny making the race-based statements to which Professor Pouncy refers to and seek to set the record straight from their point of view

An implementation of face-to-face grounding in an embodied conversational agent

Thesis (M.Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2003.Includes bibliographical references (leaves 53-55).When people have a face-to-face conversation, they don't just spout information blindly-they work to make sure that both participants understand what has been said. This process of ensuring that what has been said is added to the common ground of the conversation is called grounding. This thesis explores recent research into the verbal and nonverbal means for grounding, and presents an implementation of a face-to-face grounding system in an embodied conversational agent that is based on a model of grounding extracted from the research. This is the first such agent that supports nonverbal grounding, and so this thesis represents both a proof of concept and a guide for future work in this area, showing that it is possible to build a dialogue system that implements face-to-face grounding between a human and an agent based on an empirically-derived model. Additionally, this thesis describes a vision system, based on a stereo-camera head-pose tracker and using a recently proposed method for head-nod detection, that can robustly and accurately identify head nods and gaze state.by Gabriel A. Reinstein.M.Eng

Measurement of radiotherapy x-ray skin dose on a chest wall phantom

Sufficient skin dose needs to be delivered by a radiotherapy chest wall treatment regimen to ensure the probability of a near surface tumor recurrence is minimized. To simulate a chest wall treatment a hemicylindrical solid water phantom of 7.5 cm radius was irradiated with 6 MV x-rays using 20×20 cm2 and 10×20 cm2 fields at 100 cm source surface distance (SSD) to the base of the phantom. A surface dose profile was obtained from 0 to 180°, in 10° increments around the circumference of the phantom. Dosimetry results obtained from radiochromic film (effective depth of 0.17 mm) were used in the investigation, the superficial doses were found to be 28% (of Dmax) at the 0° beam entry position and 58% at the 90° oblique beam position. Superficial dose results were also obtained using extra thin thermoluminescent dosimeters (TLD) (effective depth 0.14 mm) of 30% at 0°, 57% at 90°, and a metal oxide semiconductor field effect transistor (MOSFET) detector (effective depth 0.5 mm) of 43% at 0°, 62% at 90°. Because the differences in measured superficial doses were significant and beyond those related to experimental error, these differences are assumed to be mostly attributable to the effective depth of measurement of each detector. We numerically simulated a bolus on/bolus off technique and found we could increase the coverage to the skin. Using an alternate “bolus on,” “bolus off” regimen, the skin would receive 36.8 Gy at 0° incidence and 46.4 Gy at 90° incidence for a prescribed midpoint dose of 50 Gy. From this work it is evident that, as the circumference of the phantom is traversed the SSD increases and hence there is an inverse square fluence fall-off, this is more than offset by the increase in skin dose due to surface curvature to a plateau at about 90°. Beyond this angle it is assumed that beam attenuation through the phantom and inverse square fall-off is causing the surface dose to reduce

Heidelberg Anterion Swept-Source OCT Corneal Epithelial Thickness Mapping: Repeatability and Agreement With Optovue Avanti

PURPOSE: To assess the repeatability of corneal epithelial thickness mapping in virgin, post-laser refractive surgery (PLRS), and keratoconic eyes using a novel swept-source optical coherence tomographer (SS-OCT), and to determine the agreement of the measurements with a validated spectral-domain (SD) OCT. METHODS: Analysis of 90 virgin, 46 PLRS, and 122 keratoconic eyes was performed. Three consecutive measurements of each eye were acquired with the Anterion SS-OCT and Avanti SD-OCT devices, and averages of the epithelial thickness mapping were calculated in the central 2-mm zone and in the 2- to 5-mm and 5- to 7-mm diameter rings. The repeatability was analyzed using pooled within-subject standard deviation (Sw). The agreement was assessed by Bland-Altman analysis and paired t tests. RESULTS: The repeatability ranges of the Anterion and Avanti epithelial thickness mapping measurements were Sw: 0.60 to 1.36 µm and Sw: 0.75 to 1.96 µm, respectively. The 95% limits of agreement of the Anterion and Avanti were 0.826 to 8.297. All values of the thickness measurements with the Anterion were lower than those of the Avanti, with the mean differences being 4.06 ± 1.81, 3.26 ± 2.52, and 3.68 ± 2.51 µm in virgin, PLRS, and keratoconic eyes, respectively (P < .001 for all). CONCLUSIONS: The repeatability of the Anterion's epithelial thickness mapping was higher than that of the Avanti. In terms of the agreement between the Anterion and Avanti, the epithelium measured by the Anterion was always thinner than that of the Avanti, making their interchangeable use unsuitable without corrections

On reminder effects, drop-outs and dominance: evidence from an online experiment on charitable giving

We present the results of an experiment that (a) shows the usefulness of screening out drop-outs and (b) tests whether different methods of payment and reminder intervals affect charitable giving. Following a lab session, participants could make online donations to charity for a total duration of three months. Our procedure justifying the exclusion of drop-outs consists in requiring participants to collect payments in person flexibly and as known in advance and as highlighted to them later. Our interpretation is that participants who failed to collect their positive payments under these circumstances are likely not to satisfy dominance. If we restrict the sample to subjects who did not drop out, but not otherwise, reminders significantly increase the overall amount of charitable giving. We also find that weekly reminders are no more effective than monthly reminders in increasing charitable giving, and that, in our three months duration experiment, standing orders do not increase giving relative to one-off donations

Técnicas observacionais e a temática qualidade de vida: uma revisao integrativa

Today quality of life can be seen from several viewpoints. This quality emerges in situations lived and experienced by each individual. This phenomenon is connected to the circularity, interdependence and influence that the constituents of an area / region / environment have with each other. The objective was to describe the observational techniques that were used in nursing scientific production that addressed the quality of life issue. An integrative review of the literature was made. The corpus amounted to twelve articles. As a result, one can see, the emerging need for more research in nursing on quality of life using the technique of observation given that the subject is widely discussed nowadays in different spheresEn el contexto actual de la calidad de vida puede ser visto desde varios puntos de vista. Esta cualidad emerge en situaciones vividas y experimentadas por cada individuo. Este fenómeno está vinculado con la circularidad, la interdependencia y la influencia que los componentes de una zona, región o el medio ambiente tienen entre sí. Se tuvo como objetivo describir las técnicas de observación que se utilizaron en la producción científica de enfermería que se dirigió a la cuestión de calidad de vida. Esta es la literatura, la revista de tipo integral. El corpus ascendió a doce artículos. Como resultado, se puede ver, la emergente necesidad de más investigación en enfermería en la calidad de vida mediante la técnica de observación con el fin de que el tema es ampliamente discutido en la actualidad en diferentes espacios.No contexto atual a qualidade de vida pode ser percebida sob diversos enfoques. Esta qualidade emerge de situações vividas e experienciadas por cada indivíduo. Esse fenômeno encontra-se ligado à circularidade, a interdependência e influência que os elementos constituintes de um espaço/território/ambiente mantêm entre si. Teve-se como objetivo descrever as técnicas observacionais que foram utilizadas na produção científica da enfermagem que abordaram a temática qualidade de vida. Trata-se de pesquisa bibliográfica, do tipo revisão integrativa. O corpus de análise correspondeu a doze artigos. Como resultados, pode-se perceber, anecessidade emergente de mais pesquisas na enfermagem sobre qualidade de vida com utilização da técnica de observação tendo em vista que a temática é amplamente discutida na atualidade em diferentes espaço