1,720,960 research outputs found
The Mandatory Disclosure of Cost of Fundraising Ratios: Does it achieve the regulators’ purposes?
No full textThis paper explores the question - "Does the mandatory disclosure of cost of fundraising ratios achieve the regulators' purposes?" and finds that there are serious practical and theoretical reasons why cost of fundraising ratios do not achieve the regulators purposes. The paper goes on to suggest that regulators should be encouraging public fundraising charities to disclose a range of information about their achievements including financial and non-financial performance, so that the cost of fundraising can be put in context with other more useful information to donors and the public
The border between government and charity : a case study of Queensland Hospital Foundations
No full textOur notion of the specific functions of the state and how these are performed have blurred during our lifetime. What were recently regarded as citizen's rights under the welfare state to education, health and other services may now be conceptualised in different ways. Both north and south states have engaged in contracting out many of their functions to private enterprise and the third sector. States have also shifted government functions from the\ud
traditional bureaucracy into the market through privatisation and corporatisation in areas such as telecommunications, banking, energy and correctional services. New quasi-government agencies abound, situated\ud
between the state, private enterprise and the third sector. Such flux is not only an attribute of our times.\ud
Under the reign of Queen Elizabeth 1 the Tudor state was also marked by significant changes. The introduction of the Poor Laws using a combination of criminal law to discourage vagrancy and parishes as a unit of government providing relief to the poor from their taxes was a significant transition. The Preamble to the Statute of Elizabeth which identifies non-state charitable activities illustrates these contentions. While in the main the Preamble\ud
focuses on examples of the direct relief of poverty such as the relief of the impotent, poor, sick, decayed and prisoners, capital infrastructure provision is\ud
also specifically mentioned. The preamble also specifies as charitable purposes "repaire of bridges, portes, havens, Causewaies, churches, seabanks and highways." This infrastructure was maintained by a mix of private agreements, the parish and other authorities in Tudor times
Defining and Accounting for Fundraising Income and Expenses
No full textCharities' fundraising financial transactions should be reported in the interests of accountability, and the report should be publicly available. However, research shows that at present there is little consistency in how fundraising is defined or in how such transactions are reported, and little guidance from accounting standards. This report examines whether the current reporting of fundraising in annual financial statements by Australian charities is fit for the purposes of informing the donating public and other stakeholders, whether through the Australian Charities and Not-for-profits Commission’s registry strategy or through other means such as private ratings agencies. The authors endeavour to suggest a way forward if it is not
An examination Of tax–deductible donations made by individual taxpayers in Australia for 1999/2000
No full textEach year QUT’s Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the extent of tax-deductible donations claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations claimed by Australian taxpayers to deductible gift recipients (DGRs) for the period 1 July 1999 to 30 June 2000. This information has been extracted from the Australian Taxation Office's publication Taxation Statistics 1999-2000 which provides an overview and profile of the income and taxation status of Australian taxpayers using information extracted from their income tax returns for the period 1 July 1999 to 30 June 2000. The 1999/2000 report is the latest report that has been made publicly available..
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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