Misreporting Fundraising: How do Nonprofit Organizations Account for Telemarketing Campaigns?

The purpose of this study is to examine the frequency, determinants and implications of misreporting fundraising activities. We compare state telemarketing campaign reports with the associated information from nonprofits annual Form 990 filings to directly test nonprofits revenue and expense recognition policies. Our study indicates that smaller nonprofits, and those with less accounting sophistication, are more likely to inappropriately report telemarketing costs as a component of net revenues rather than as expenses. In addition, less monitored firms are more likely to report telemarketing campaign revenues net of expenses. Additionally, among those firms that do report telemarketing costs as expenses, we find that smaller firms, and those with relatively less officer compensation, are more likely to allocate telemarketing expenses to non-fundraising expense categories.This publication is Hauser Center Working Paper No. 37. 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

Synthesis and characterisation of Fe₆ and Fe₁₂ clusters using bicine

Reaction of bicine {BicH3, N,N-bis(2-hydroxyethyl)glycine} with an Fe(III) oxo-centered pivalate triangle in MeCN in the presence of Et<sub>2</sub>NH yields [Et<sub>2</sub>NH<sub>2</sub>]<sub>2</sub>[Fe<sub>6</sub>O<sub>2</sub>(OH)<sub>2</sub>(Bic)<sub>2</sub>(O<sub>2</sub>CCMe<sub>3</sub>)<sub>8</sub>], which possesses an S = 5 ground state. Changing the base to NaOMe produces [Fe<sub>12</sub>O<sub>4</sub>(Bic)<sub>4</sub>(HBic)<sub>4</sub>(O<sub>2</sub>CCMe<sub>3</sub>)<sub>8</sub>], which contains two Fe6 units bridged by the carboxylate arms from the bicine ligands. The complex displays strong antiferromagnetic coupling leading to an S = 0 ground state

Subcellular partitioning of MRP RNA assessed by ultrastructural and biochemical analysis.

A small RNA encoded within the nucleus is an essential subunit of a RNA processing endonuclease (RNase MRP) hypothesized to generate primers for mitochondrial DNA replication from the heavy strand origin of replication. Controversy has arisen, however, concerning the authenticity of an intramitochondrial pool of MRP RNA, and has called into question the existence of pathways for nucleo-mitochondrial transport of nucleic acids in animal cells. In an effort to resolve this controversy, we combined ultrastructural in situ hybridization and biochemical techniques to assess the subcellular partitioning of MRP RNA. Cryosections of mouse cardiomyocytes were hybridized with biotin-labeled RNA probes complementary to different regions of MRP RNA and varying in length from 115 to 230 nucleotides, followed by immunogold labeling. In addition, we transfected mouse C2C12 myogenic cells with constructs bearing mutated forms of the mouse MRP RNA gene and compared the relative abundance of the resulting transcripts to that of control RNAs within whole cell and mitochondrial fractions. In the former analysis we observed preferential localization of MRP RNA to nucleoli and mitochondria in comparison to the nucleoplasm and cytoplasm. In the latter series of studies we observed that wild-type MRP RNA partitions to the mitochondrial fraction by comparison to other RNA transcripts that are localized to the extramitochondrial cytoplasmic space (28S rRNA) or to the nucleoplasm (U1 snRNA). Deletions within 5' or 3' regions of the MRP RNA gene produced transcripts that remain competent for mitochondrial targeting. In contrast, deletion of the midportion of the coding region (nt 118 to 175) of the MRP RNA gene resulted in transcripts that fail to partition to the mitochondrial fraction. We conclude that an authentic intramitochondrial pool of MRP RNA is present in these actively respiring cells, and that specific structural determinants within the MRP RNA molecule permit it to be partitioned to mitochondria

Nonlinear Dynamics of Capacitive Charging and Desalination by Porous Electrodes

The rapid and efficient exchange of ions between porous electrodes and aqueous solutions is important in many applications, such as electrical energy storage by super-capacitors, water desalination and purification by capacitive deionization (or desalination), and capacitive extraction of renewable energy from a salinity difference. Here, we present a unified mean-field theory for capacitive charging and desalination by ideally polarizable porous electrodes (without Faradaic reactions or specific adsorption of ions) in the limit of thin double layers (compared to typical pore dimensions). We illustrate the theory in the case of a dilute, symmetric, binary electrolyte using the Gouy-Chapman-Stern (GCS) model of the double layer, for which simple formulae are available for salt adsorption and capacitive charging of the diffuse part of the double layer. We solve the full GCS mean-field theory numerically for realistic parameters in capacitive deionization, and we derive reduced models for two limiting regimes with different time scales: (i) In the "super-capacitor regime" of small voltages and/or early times where the porous electrode acts like a transmission line, governed by a linear diffusion equation for the electrostatic potential, scaled to the RC time of a single pore. (ii) In the "desalination regime" of large voltages and long times, the porous electrode slowly adsorbs neutral salt, governed by coupled, nonlinear diffusion equations for the pore-averaged potential and salt concentration

Neuroimaging evidence implicating cerebellum in support of sensory/cognitive processes associated with thirst.

Recent studies implicate the cerebellum, long considered strictly a motor control structure, in cognitive, sensory, and affective phenomenon. The cerebellum, a phylogenetically ancient structure, has reciprocal ancient connections to the hypothalamus, a structure important in vegetative functions. The present study investigated whether the cerebellum was involved in vegetative functions and the primal emotions engendered by them. Using positron emission tomography, we examined the effects on the cerebellum of the rise of plasma sodium concentration and the emergence of thirst in 10 healthy adults. The correlation of regional cerebral blood flow with subjects' ratings of thirst showed major activation in the vermal central lobule. During the development of thirst, the anterior and posterior quadrangular lobule, lingula, and the vermis were activated. At maximum thirst and then during irrigation of the mouth with water to alleviate dryness, the cerebellum was less activated. However, 3 min after drinking to satiation, the anterior quadrangular lobule and posterior cerebellum were highly activated. The increased cerebellar activity was not related to motor behavior as this did not occur. Instead, responses in ancient cerebellar regions (vermis, fastigal nucleus, archicerebellum) may be more directly related to vegetative and affective aspects of thirst experiences, whereas activity in neocerebellar (posterior) regions may be related to sensory and cognitive aspects. Moreover, the cerebellum is apparently not involved in the computation of thirst per se but rather is activated during changes in thirst/satiation state when the brain is "vigilant" and is monitoring its sensory systems. Some neocerebellar activity may also reflect an intentionality for gratification by drinking inherent in the consciousness of thirst

Eliciting public preferences for managing the public rights of way

Public Rights of Way (PROW) in England and Wales, provides a wide range of social and economic benefits to those other than owners of land. The protection and extension of PROW are an important way of encouraging people to engage in informal enjoyment of urban and rural areas, with beneficial consequences for health and welfare. In urban areas they provide networks of mobility and interaction for people at the community level, helping to reduce reliance on motorised transport. In the rural context they define access to the countryside, critically linked to recreation and tourism, as well as providing mobility networks for local residents. This study describes the use of a Choice Experiment (CE) to derive monetary estimates the social benefits of PROW in an English county.Choice Experiments, Public Rights of Way, Willingness to Pay, Land Economics/Use, Resource /Energy Economics and Policy,

Advantages and Disadvantages of Techniques for Transforming and Analyzing Chiropteran Echolocation Calls

Bat researchers currently use a variety of techniques that transform echolocation calls into audible frequencies and allow the spectral content of a signal to be viewed and analyzed. All techniques have limitations and an understanding of how each works and the effect on the signal being analyzed are vital for correct interpretation. The 3 most commonly used techniques for transforming frequencies of a call are heterodyne, frequency division, and time expansion. Three techniques for viewing spectral content of a signal are zero-crossing, Fourier analysis, and instantaneous frequency analysis. It is important for bat researchers to be familiar with the advantages and disadvantages of each techniqu

Rewiring strategies for changing environments

A typical pervasive application executes in a changing environment: people, computing resources, software services and network connections come and go continuously. A robust pervasive application needs adapt to this changing context as long as there is an appropriate rewiring strategy that guarantees correct behavior. We combine the MERODE modeling methodology with the ReWiRe framework for creating interactive pervasive applications that can cope with changing environments. The core of our approach is a consistent environment model, which is essential to create (re)configurable context-aware pervasive applications. We aggregate different ontologies that provide the required semantics to describe almost any target environment. We present a case study that shows a interactive pervasive application for media access that incorporates parental control on media content and can migrate between devices. The application builds upon models of the run-time environment represented as system states for dedicated rewiring strategies

Illusions of gunk

The possibility of gunk has been used to argue against mereological nihilism. This paper explores two responses on the part of the microphysical mereological nihilist: (1) the contingency defence, which maintains that nihilism is true of the actual world; but that at other worlds, composition occurs; (2) the impossibility defence, which maintains that nihilism is necessary true, and so gunk worlds are impossible. The former is argued to be ultimately unstable; the latter faces the explanatorily burden of explaining the illusion that gunk is possible. It is argued that we can discharge this burden by focussing on the contingency of the microphysicalist aspect of microphysical mereological nihilism. The upshot is that gunk-based arguments against microphysical mereological nihilism can be resisted