Measuring integrated rural tourism.

If the concept of integrated rural tourism, as developed in the SPRITE project, is to be used as an operational tool to assess the all-round value of tourism in rural areas, there needs to be a means of measuring the value of tourism, and changes in it. Statistical, 'objective' methods of achieving this are critiqued. This paper describes the development of an alternative methodology for assessing the changes in the value of tourism witnessed by different groups of stakeholders in the study areas across Europe between 1992 and 2002. The methodology allows for a holistic view of the extent to which rural tourism is integrated into the local economies and cultures. Differences in perceptions regarding change in the value of tourism between actor groups and countries are noted. Illustrative examples are given of specific events and forms of rural tourism that are perceived as being of high value. It is concluded that while tourism is now better integrated than it was ten years ago, further improvements can be made in identifiable areas and dimensions and for particular actor groups

Online learning in the workplace: a hybrid model of participation in networked, professional learning

The design and conceptualisation of online learning environments for work-related, professional learning was addressed through research with users of an online environment for social workers. The core questions for the research were to identify the nature of participation in the online environment, the relationship between online participation and the offline context, and the implications for conceptualisation of online learning environments to support work-related learning. Key areas of the research literature in technology-enhanced and work related learning are discussed in order to position the study, to inform the research methods used and interpretation of the findings. Online participation needs to be understood as a hybrid concept, in that it is a reflection of offline roles, opportunities and pressures, as well as the usefulness, usability and relevance of what is online. Online participation was diverse, from short browsing for information to more reflective engagement that supported movement across the boundaries between roles and areas of work practice and a focus on practice skills and underlying values. Online sites intended to support work-related learning should start from the perspective of the socio-technical interaction network, with its emphasis on building in the social context at all stages in the life of a site

An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents

Losses due to fraudulent activities are particularly troublesome in the nonprofit sector because they directly reduce resources available to address tax-exempt purposes. The ensuing bad publicity may also reduce contributions and grants in subsequent periods. This paper uses data provided by Certified Fraud Examiners to report on the types of fraud they identified in nonprofit organizations and the characteristics of both the victims and the perpetrators of the fraudulent activities. Based on the analysis of the data, the authors suggest ways that fraud losses can be prevented or mitigated. In particular, governing boards are urged to consider important controls in addition to the annual financial statement audit.This publication is Hauser Center Working Paper No. 35. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers

The perceived role(s) of year heads in a secondary school, in the implementation of the positive behavioural policy

The school is a small Catholic secondary (550+) in an inner-city area, implementing a positive behavioural policy. The research is a case study of year heads and aspects of their perceived role(s). It was undertaken in line with the drive for school improvement and effectiveness, which focuses on learning. Interviews were carried out within and outside pastoral middle and senior management, meetings were observed, and class tutors were surveyed using a questionnaire to ascertain their views of their line managers ' roles. The sample included twelve class tutors, five year heads and several middle and senior managers, plus observations of many meetings and examination of some documents. Detailed semi-structured interviews were conducted and a substantial questionnaire accessed class tutors' expectations of the year head role with regard to the policy. Data on how roles were sent and how people knew what to do emerged. Following an initial study, research instruments were further developed and tested. Data were coded and assessed qualitatively. They were thematically analysed using some grounded theory methods. This case study will show year heads working ceaselessly to fulfil the tasks associated with their roles, in the context of the implementation of the positive behavioural policy, within the setting examined, but it will reveal their own feelings of a shortfall between the enacted role and the subjective role, limiting their perceived effectiveness within role. A key issue which appeared was that roles and effectiveness within the context of Pastoral' middle leadership were found to be dependent upon trust and autonomy. Themes such as time shortage, training needs, role tensions and overload emerged from the data. Another theme uncovered was many participants' disregard of the pastoral/academic divide, preferring a more holistic role for year heads. Conclusions tentatively suggesting ideas of distributed leadership and communities of practice, as possible solutions to the problems of such middle leader role fulfilment, were drawn

The Single Audit Act: How Compliant Are Nonprofit Organizations?

Audits are an important legal accountability tool used by resource providers (donors, grantors, and others) to assure that resources are spent by nonprofit organizations in accordance with the resource providers intentions. This paper reports on audits that are required by the government of the United States for organizations receiving large amounts of federal financial assistance. Since 1990, nonprofits receiving substantial federal funds are required to undergo this rigorous and expensive form of federal oversight. We report on 11,841 nonprofit entities that underwent such audits, and the 3,592 audit firms that conducted them, from 1997 to 1999. Overall, compliance with federal regulations appears to be high. Our study indicates that smaller nonprofits, those that are new to government grants, and those with prior audit findings have a significantly higher rate of adverse audit findings. Perhaps for cost or other reasons, these nonprofits are being audited by less experienced auditors. Current federal funding does not provide any additional funds for Single Audit Act compliance. One policy implication of our work might be to provide federal funding specifically for Single Audit Act compliance to these nonprofits.This publication is Hauser Center Working Paper No. 16. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers

Measuring Operations: An Analysis of the Financial Statements of U.S. Private Colleges and Universities

As events in the business sector have highlighted, companies can play by the rules and yet produce misleading financial statements. This study examines the nongovernmental organizations that provide a substantial portion of higher education in the United States. We seek to determine whether private colleges and universities take advantage of the discretion available to them under accounting and auditing standards by presenting an operating measure in their statement of activities. We find that nearly 60 percent of schools report an operating measure but the items included or excluded from operations vary widely.This publication is Hauser Center Working Paper No. 17. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers

The Endocrine Glands

This 23 page thesis examines the influence of endocrine glands, including the thyroid, thymus, pituitary and pineal on the physical and psychical behavior of organisms