The price elasticity of charitable giving: does the form of tax relief matter?

This paper uses a survey-based approach to test alternative methods of channeling tax relief to donors – as a tax rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in line with earlier experimental studies, we find that gross donations are significantly more responsive to a match change than to a rebate change. We show that the difference can largely be explained by the fact that a majority of donors do not adjust their nominal donations in response to a change in subsidy. This evidence adds to the growing empirical literature suggesting that consumers may not react to tax changes. In the case of tax subsidies for donations, this has implications for policy design – we show for the UK that a match-based system is likely to be more effective at increasing the total amount of money going to charities.charitable giving, tax subsidies, price elasticity

The price elasticity of charitable giving: does the form of tax relief matter?

This paper uses a survey-based approach to test alternative methods of channeling tax relief to donors - as a tax rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in line with earlier experimental studies, we find that gross donations are significantly more responsive to a match change than to a rebate change. We show that the difference can largely be explained by the fact that a majority of donors do not adjust their nominal donations in response to a change in subsidy. This evidence adds to the growing empirical literature suggesting that consumers may not react to tax changes. In the case of tax subsidies for donations, this has implications for policy design - we show for the UK that a match-based system is likely to be more effective at increasing money going to charities.Charitable giving, tax subsidies, private provision of public goods

The (1,2)-Step Competition Graph of a Tournament

The competition graph of a digraph, introduced by Cohen in 1968, has been extensively studied. More recently, in 2000, Cho, Kim, and Nam defined the m-step competition graph. In this paper, we offer another generalization of the competition graph. We define the (1,2)-step competition graph of a digraph D, denoted C1,2(D), as the graph on V(D) where {x,y}∈E(C1,2(D)) if and only if there exists a vertex z≠x,y, such that either dD−y(x,z)=1 and dD−x(y,z)≤2 or dD−x(y,z)=1 and dD−y(x,z)≤2. In this paper, we characterize the (1,2)-step competition graphs of tournaments and extend our results to the (i,k)-step competition graph of a tournament

Cultural variation in cognitive flexibility reveals diversity in the development of executive functions

Cognitive flexibility, the adaptation of representations and responses to new task demands, improves dramatically in early childhood. It is unclear, however, whether flexibility is a coherent, unitary cognitive trait, or is an emergent dimension of task-specific performance that varies across populations with divergent experiences. Three-to 5-year-old English-speaking U.S. children and Tswana-speaking South African children completed two distinct language-processing cognitive flexibility tests: the FIM-Animates, a word-learning test, and the 3DCCS, a rule-switching test. U.S. and South African children did not differ in word-learning flexibility but showed similar age-related increases. In contrast, U.S. preschoolers showed an age-related increase in rule-switching flexibility but South African children did not. Verbal recall explained additional variance in both tests but did not modulate the interaction between population sample (i.e., country) and task. We hypothesize that rule-switching flexibility might be more dependent upon particular kinds of cultural experiences, whereas word-learning flexibility is less cross-culturally variable

Rapid onset of hypercalcemia from high-grade lymphoma in the setting of HIV-related immune reconstitution inflammatory syndrome.

Hypercalcemia in HIV patients has been previously reported, but 1,25-(OH)2 vitamin D-mediated hypercalcemia, due to increased activity of extrarenal 1-alpha hydroxylase, is rarely described with HIV-related infections or malignancies. We describe a case of 1,25-(OH)2 vitamin D-mediated hypercalcemia in a patient presenting with progressive cognitive decline and weakness. Initial evaluation revealed a new diagnosis of HIV, for which he was started on antiretroviral therapy (ART). He was also noted to have mild asymptomatic hypocalcemia, likely from his acute illness and malnutrition, which was not further investigated at the time. While the patient's mental status initially improved with ART, he became progressively delirious and was found to be hypercalcemic approximately 4 weeks after the initiation of ART. Possible etiologies for hypercalcemia were vigorously evaluated, including granulomatous disease, infection, and malignancy, in the setting of suspected immune reconstitution inflammatory syndrome (IRIS), due to recent initiation of ART. Infectious workup was unrevealing, but computed tomography (CT) of the chest, abdomen, and pelvis revealed new extensive diffuse lymphadenopathy and hepatomegaly, not present on admission studies. Cytology and flow cytometry of a liver biopsy specimen revealed CD10 positive high-grade B-cell lymphoma. Chemotherapy was not pursued due to poor performance status. Over the next week, spontaneous tumor lysis developed, and the patient expired. Postmortem, his 1,25-(OH)2 vitamin D level returned as markedly elevated. Immunohistochemical staining of his liver biopsy tissue showed strong expression of CYP27B1. 1,25-(OH)2 vitamin D-mediated hypercalcemia is uncommon in a patient with newly diagnosed HIV and, in this case, was likely due to IRIS unmasking an underlying high-grade lymphoma and restoration of immune function (including T-cells and cytokine production). This case emphasizes the importance of including aggressive lymphomas, capable of progressing over days to weeks, in the evaluation of hypercalcemia in HIV patients at risk for developing IRIS and the rapid dynamic changes in mineral homeostasis that can occur with such an aggressive tumor in an immunocompromised host

Green Archives: Applications of Green Construction to Archival Facilities

The primary mission of archives as cultural and administrative institutions is to preserve and make available society\u27s collective memories captured in archival materials for future generations. The development and long-term operation of archives in a sustainable manner are critical to accomplish this mission. Applying green or sustainable construction to archival facilities is one way to increase the sustainability of archives. Green construction methods provide various environmental, social and economic benefits to improve the serviceability of a building during its lifetime after the construction is completed at the site. The Building Services Research and Information Association (BSRIA) defines sustainable construction as the creation and responsible management of a healthy built environment based on resource efficient and ecological principles. Applying green construction to buildings means more than adding a couple of green elements to save on energy bills. Green construction reflects consideration of the impact of buildings on occupants and on the future of our global environment. Through building green archival structures, archives can respond to social concerns about climate change, global warming and harmoniously living with nature

Peer crowd-based targeting in E-cigarette advertisements: a qualitative study to inform counter-marketing.

BACKGROUND:Cigarette lifestyle marketing with psychographic targeting has been well documented, but few studies address non-cigarette tobacco products. This study examined how young adults respond to e-cigarette advertisements featuring diverse peer crowds - peer groups with shared identities and lifestyles - to inform tobacco counter-marketing design. METHODS:Fifty-nine young adult tobacco users in California participated in interviews and viewed four to five e-cigarette advertisements that featured characters from various peer crowd groups. For each participant, half of the advertisements they viewed showed characters from the same peer crowd as their own, and the other half of the advertisements featured characters from a different peer crowd. Advertisements were presented in random order. Questions probed what types of cues are noticed in the advertisements, and whether and how much participants liked or disliked the advertisements. RESULTS:Results suggest that participants liked and provided richer descriptions of characters and social situations in the advertisements featuring their own peer crowd more than the advertisements featuring a different peer crowd. Mismatching age or device type was also noted: participants reported advertisements showing older adults were not intended for them. Participants who used larger vaporizers tended to dislike cigalike advertisements even if they featured a matching peer crowd. CONCLUSION:Peer crowd and lifestyle cues, age and device type are all salient features of e-cigarette advertising for young adults. Similarly, educational campaigns about e-cigarettes should employ peer crowd-based targeting to engage young adults, though messages should be carefully tested to ensure authentic and realistic portrayals

To Exempt or Not Exempt: Religion, Nonreligion, and the Contraceptive Mandate

In an attempt to help mitigate the difficulties courts are experiencing with the Contraceptive Mandate, this Comment proposes a uniform factors test that courts can use in their equal protection analysis to define a deeply and sincerely held religious belief and determine whether religious and nonreligious organizations are similarly situated. To demonstrate the necessity of a uniform factor test, this Comment starts by providing the history of the Affordable Care Act and the Contraceptive Mandate and exploring the religious exemptions created in response to the Contraceptive Mandate in Part II. Part III elaborates the current circuit split on the issue by delivering an overview of how courts have struggled to apply an equal protection analysis for nonreligious organizations in Affordable Care Act cases, specifically delving into two cases. Part IV analyzes the equal protection issue and argues that the exclusion of a moral exemption for the Contraceptive Mandate violates the equal protection provision in the Fifth Amendment in light of three questions: (1) what is the difference between religious and nonreligious organizations; (2) what does it mean to be similarly situated; and (3) does the government have a rational basis in treating religion differently than nonreligion. Finally, Part V proposes a factor test that courts can use to help them identify a deeply and sincerely held belief