The labour movement in Australia

Thesis (M.A.)--Boston Universit

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 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

Exploring student difficulties with observation location

Throughout introductory physics, students create and interpret free body diagrams in which multiple forces act on an object, typically at a single location (the object's center of mass). The situation increases in difficulty when multiple objects are involved, and further when electric and magnetic fields are present. In the latter, sources of the fields are often identified as a set of electric charges or current-carrying wires, and students are asked to determine the electric or magnetic field at a separate location defined as the observation location. Previous research suggests students struggle with accounting for how a measurement or calculation depends on the observation location. We present preliminary results from a studio-style, algebra-based, introductory electricity and magnetism course showing the prevalence of correct and incorrect responses to questions about observation location by analyzing student written work involving vector addition of fields

Women’s Experiences of Discontinuing Hormone Therapy: A Dissertation

Although many women find relief from menopause through hormone therapy (HT), current guidelines recommend that HT be used only for short-term relief of symptoms. Women who attempt to stop HT often encounter troublesome recurrent symptoms leading to a diminished quality of life (QoL); 25% of women who discontinue eventually resume HT. Unfortunately, there is little information for women and their health care providers as to the best way to discontinue HT or how to prepare and guide women through this process. An in-depth description of women‘s experiences during HT discontinuation and the factors influencing recurrent symptoms, QoL and discontinuation outcome would provide knowledge to develop much needed counseling and support interventions. The purpose of this study was to explore women‘s experiences discontinuing hormone therapy for menopause. This Internet-based mixed-methods study used a dominant Qualitative Descriptive design with embedded quantitative QoL measurements. Participants completed the quantitative questionnaires online while open-ended questions were completed either online or by telephone. Interview data were analyzed through Qualitative Content Analysis; descriptive statistics were used to explore the quantitative measures. Participants were stratified by discontinuation status for comparison of variations in discontinuation experiences, QoL and influencing factors. Thirty-four women (20 stopped, 9 resumed, 4 tapering) were enrolled. One overarching theme--\u27a solitary journey\u27--emerged: although all women embarked on this journey, each woman traveled her own path. Two subthemes--\u27burden and interference\u27 and \u27appraising risk\u27--encompassed the symptom factors (severity, interference and sensitivity) that influenced women\u27s experiences and the manner in which women evaluated their options. Other influencing factors included: readiness viii and reasons for stopping HT, beliefs about menopause and roles. QoL was strongly connected to symptoms for many but not all women. Information from health care providers was inconsistent; women desired more support from providers and other women. The rich description of women\u27s experiences stopping HT highlights the need for providers to assess women\u27s sensitivity to symptoms and readiness to discontinue to determine which women might benefit from more support. Greater health literacy would enhance women\u27s understanding of HT risks. More research is needed on symptom clusters and interference and strategies for minimizing their impact

COMPARATIVE ASSESSMENT OF AGRICULTURAL LITERACY IN SELECTED K-5 CLASSROOMS EMPLOYING AGRICULTURE IN THE CLASSROOM METHODOLOGIES: A SOLOMON FOUR-GROUP ANALYSIS

The significance of agriculture to future generations is unparalleled. The United Nations projects the global population to swell to 9.75 billion people by 2050, and to proliferate to 11.2 billion by 2100. The non-agricultural population has little to no understanding or comprehension of the complexities of sustaining a viable agricultural system. Agricultural literacy is an area often unseen and rarely discussed outside specific agricultural disciplines. Society does not view agriculture as being important, yet it is important that society be properly educated on issues in order to reach well-informed decisions and render prudent choices that impact the world around them. Illinois ranks fourth in the nation for agricultural productivity, yet the agricultural literacy of its elementary students is unknown. The purpose of this study was to assess the agricultural knowledge of selected Illinois classrooms of public elementary school students in kindergarten through fifth grades that employ Agriculture in the Classroom (AITC) methods and materials. A quasi-experimental nonequivalent control group design, using a pretest and a posttest, was utilized to study. A Solomon Four-Group design analysis was used to determine if pretest sensitization, or test reactivity effect, existed in this study. The study found that AITC treatment and control group students possessed some agricultural knowledge regarding the five thematic areas of the Food and Fiber Systems Literacy (FSSL) Framework. The kindergarten through first grade post mean scores by treatment and theme indicated the treatment group answered 77.89 percent of the questions correctly and the control group answered 72.55 percent correctly. The treatment and control groups were most knowledgeable about Theme 5 (Food, Nutrition and Health) followed by Theme 4 (Business and Economics), with the treatment group being more knowledgeable about Theme 1 (Understanding Food and Fiber Systems), while the control group was more knowledgeable about Theme 3 (Science, Technology and Environment). The treatment and control groups were least knowledgeable about Theme 2 (History, Geography and Culture). The second through third grade post mean scores by treatment and theme indicated the treatment group answered 75.05 percent of the questions correctly and the control group answered 74.07 percent correctly. The treatment group was most knowledgeable about Theme 3 (Science, Technology and Environment) followed by Theme 1 (Understanding Food and Fiber Systems) and Theme 5 (Food, Nutrition and Health). The control group was most knowledgeable about Theme 1 (Understanding Food and Fiber Systems) followed by Theme 3 (Science, Technology and Environment) and Theme 4 (Business and Economics). The treatment and control groups were least knowledgeable about Theme 2 (History, Geography and Culture). The fourth through fifth grade post mean scores by treatment and theme indicated the treatment group answered 66.73 percent of the questions correctly and the control group answered 52.91 percent correctly. The treatment group was most knowledgeable about Theme 2 (History, Geography and Culture) followed by Theme 3 (Science, Technology and Environment) and Theme 5 (Food, Nutrition and Health). The control groups were most knowledgeable about Theme 3 (Science, Technology and Environment) followed by Theme 1 (Understanding Food and Fiber Systems) and Theme 4 (Business and Economics). The treatment was least knowledgeable about Theme 4 (Business and Economics) and Theme 5 (Food, Nutrition and Health). The control group was least knowledgeable about Theme 2 (History, Geography and Culture) followed by Theme 5 (Food, Nutrition and Health)

Assessing Financial Vulnerability in the Nonprofit Sector

Effective nonprofit governance relies upon understanding an organization's financial condition and vulnerabilities. However, financial vulnerability of nonprofit organizations is a relatively new area of study. In this paper, we compare two models used to forecast bankruptcy in the corporate sector (Altman 1968 and Ohlson 1980) with the model used by nonprofit researchers (Tuckman and Chang 1991). We find that the Ohlson model has higher explanatory power than either Tuckman and Chang's or Altman's in predicting four different measures of financial vulnerability. However, we show that none of the models, individually or combined, are effective in predicting financial distress. We then propose a more comprehensive model of financial vulnerability by adding two new variables to represent reliance on commercial-type activities to generate revenues and endowment sufficiency. We find that this model outperforms Ohlson's model and performs substantially better in explaining and predicting financial vulnerability. Hence, the expanded model can be used as a guide for understanding the drivers of financial vulnerability and for identifying more effective proxies for nonprofit sector financial distress for use in future research. This publication is Hauser Center Working Paper No. 27. 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

FASB/GASB Recognition and Reporting Differences: A Nonprofit Sector Perspective

The financial statement users’, investors’, donors’ and academic researchers’ understanding of current accounting recognition and reporting guidance affect their ability to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies. The financial results reported by public nonprofit organizations is different from that reported by private nonprofit organizations. This study discusses the events that brought about the divergence in nonprofit financial accounting recognition and reporting,and illustrates specific differences