Examining the Role and Diversity of Fiscal Sponsors in the Nonprofit Sector

2016 ◽  
Vol 46 (3) ◽  
pp. 488-504 ◽  
Author(s):  
Fredrik O. Andersson ◽  
Daniel Gordon Neely
Keyword(s):  
Support Services ◽  
Financial Management ◽  
Support Function ◽  
Administrative Support ◽  
Early Stage ◽  
Nonprofit Sector ◽  
Future Research ◽  
Rare Exception

This study discusses and documents the role and diversity of fiscal sponsors within the nonprofit sector. Fiscal sponsors provide critical support to nascent nonprofits, yet relatively little is known about which nonprofits elect to become fiscal sponsors, which type of projects and/or organizations do they choose to sponsor, and what costs are associated with sponsorship. We find that Arts and Philanthropic/Grantmaking subsectors are the most frequent home for fiscal sponsors; however, most subsectors house fiscal sponsors. Interestingly, with rare exception, fiscal sponsors charge a non-trivial fee based on revenues raised by the sponsored organization in exchange for administrative support services. The administrative support services provided cluster around financial management (bookkeeping, tax, bill paying). Overall, this study sheds light on an important support function for nascent nonprofits. The study concludes with future research streams that can further our collective understanding of a growing and critical support function for early stage nonprofits.

Gender budgeting in public financial management: a literature review and research agenda

2021 ◽  
pp. 002085232110317
Author(s):  
Tobias Polzer ◽  
Isabella M Nolte ◽  
Johann Seiwald
Keyword(s):  
Literature Review ◽  
Financial Management ◽  
Secondary Data ◽  
Analytical Framework ◽  
Political Agenda ◽  
Future Research ◽  
Ex Post ◽  
Ex Ante ◽  
Need To Evaluate ◽  
Gender Budgeting

Gender budgeting calls for including a gender perspective at all levels of governmental budgetary processes. While the literature on gender budgeting is interdisciplinary and covers a wide geographical range, it remains fragmented. This study uses a literature review to examine the current discourse on gender budgeting and to elicit avenues for future research. Our review shows that studies focus either on emerging economies, such as India or South Africa, or on countries in Europe. Drawing on an analytical framework, we find that most studies scrutinize the ex ante stages of gender budgeting, whereas less is known about the concurrent and ex post stages. Moreover, because little is known about the outcome and impact of gender budgeting, governments do not know what instruments function best in different settings. Given their ex ante focus, most studies on gender budgeting often either remain descriptive or analyse secondary data. Despite scholars from different disciplines contributing to the field of gender budgeting, several ‘blank spots’ remain, particularly in public sector accounting. Points for practitioners While current gender budgeting projects tend to focus on the ex ante stage of gender budgeting, future practitioner attention needs to focus on the equally important concurrent and ex post stages, which have received less attention thus far. An increasing number of governments worldwide are implementing gender budgeting projects. Governments need to evaluate the outcome and impact of these projects in a timely fashion, aiming at reducing structural inequalities related to gender. Gender budgeting is willingly adopted in times of prosperity and stability or when the scope of projects appears manageable. To avoid negative impacts on their achievements, policy makers need to put gender budgeting on the political agenda and institutionalize it in times of instability and crisis.

scholarly journals Hyperinsulinemia and Its Pivotal Role in Aging, Obesity, Type 2 Diabetes, Cardiovascular Disease and Cancer

2021 ◽  
Vol 22 (15) ◽  
pp. 7797
Author(s):  
Joseph A. M. J. L. Janssen
Keyword(s):  
Insulin Resistance ◽  
Type 2 Diabetes ◽  
Cardiovascular Disease ◽  
Insulin Secretion ◽  
Early Stage ◽  
Insulin Clearance ◽  
Future Research ◽  
Age Related ◽  
Hepatic Insulin Clearance

For many years, the dogma has been that insulin resistance precedes the development of hyperinsulinemia. However, recent data suggest a reverse order and place hyperinsulinemia mechanistically upstream of insulin resistance. Genetic background, consumption of the “modern” Western diet and over-nutrition may increase insulin secretion, decrease insulin pulses and/or reduce hepatic insulin clearance, thereby causing hyperinsulinemia. Hyperinsulinemia disturbs the balance of the insulin–GH–IGF axis and shifts the insulin : GH ratio towards insulin and away from GH. This insulin–GH shift promotes energy storage and lipid synthesis and hinders lipid breakdown, resulting in obesity due to higher fat accumulation and lower energy expenditure. Hyperinsulinemia is an important etiological factor in the development of metabolic syndrome, type 2 diabetes, cardiovascular disease, cancer and premature mortality. It has been further hypothesized that nutritionally driven insulin exposure controls the rate of mammalian aging. Interventions that normalize/reduce plasma insulin concentrations might play a key role in the prevention and treatment of age-related decline, obesity, type 2 diabetes, cardiovascular disease and cancer. Caloric restriction, increasing hepatic insulin clearance and maximizing insulin sensitivity are at present the three main strategies available for managing hyperinsulinemia. This may slow down age-related physiological decline and prevent age-related diseases. Drugs that reduce insulin (hyper) secretion, normalize pulsatile insulin secretion and/or increase hepatic insulin clearance may also have the potential to prevent or delay the progression of hyperinsulinemia-mediated diseases. Future research should focus on new strategies to minimize hyperinsulinemia at an early stage, aiming at successfully preventing and treating hyperinsulinemia-mediated diseases.

scholarly journals Australian universities in a pandemic world: transforming a broken business model?

2020 ◽  
Vol 16 (4) ◽  
pp. 541-548
Author(s):  
Lee D. Parker
Keyword(s):  
Business Model ◽  
Financial Management ◽  
International Student ◽  
Well Being ◽  
Future Research ◽  
University Management ◽  
Operational Strategies ◽  
Content Type ◽  
Global Pandemic ◽  
Australian Universities

Purpose The purpose of this paper is to critique the accounting and financial orientation of Australian universities’ business model to identify the future university financial management and accounting role in universities’ strategic trajectory responding to COVID-19. Design/methodology/approach Informed by Habermasian perspectives on change, it uses published research into university commercialisation and media commentaries on COVID-19 impacts. Findings Australian universities have aggressively pursued an accounting-based private sector business model. Their revenue generating reliance on international student revenues has been undermined by the COVIS-19 crisis. Nonetheless, university management clings to their commercialised university identity and role colonised by the accounting structures. Fundamental change requires a reversal of this relationship. Research limitations/implications Future research must observe and evaluate university strategic crisis reactions and their impacts on national and societal well-being with a view to identifying alternative futures. Practical implications Universities face decisions concerning their ongoing role in society and their future approach to balancing operational strategies and the accounting influence. Social implications This study raises the issue of whether universities should continue being seen as an export industry supporting the national economy or as knowledge, educational and social resource for their national and regional communities. Originality/value This paper integrates research into universities over several decades into a strategic critique of their current reaction to an unprecedented global pandemic.

scholarly journals Mobile three-dimensional visualisation technologies for clinician-led fall prevention assessments

2017 ◽  
Vol 25 (3) ◽  
pp. 788-810 ◽  
Author(s):  
Julian Hamm ◽  
Arthur G Money ◽  
Anita Atwal ◽  
Gheorghita Ghinea
Keyword(s):  
Early Stage ◽  
Three Dimensional ◽  
Occupational Therapists ◽  
Structured Interview ◽  
Future Research ◽  
Dimensional Measurement ◽  
Fall Risk Factors ◽  
System Usability Scale ◽  
Process Guidance ◽  
Three Dimensional Measurement

The assistive equipment provision process is routinely carried out with patients to mitigate fall risk factors via the fitment of assistive equipment within the home. However, currently, over 50% of assistive equipment is abandoned by the patients due to poor fit between the patient and the assistive equipment. This paper explores clinician perceptions of an early stage three-dimensional measurement aid prototype, which provides enhanced assistive equipment provision process guidance to clinicians. Ten occupational therapists trialled the three-dimensional measurement aid prototype application; think-aloud and semi-structured interview data was collected. Usability was measured with the System Usability Scale. Participants scored three-dimensional measurement aid prototype as ‘excellent’ and agreed strongly with items relating to the usability and learnability of the application. The qualitative analysis identified opportunities for improving existing practice, including, improved interpretation/recording measurements; enhanced collaborative practice within the assistive equipment provision process. Future research is needed to determine the clinical utility of this application compared with two-dimensional counterpart paper-based guidance leaflets.

scholarly journals Development and Formative Evaluation of a Low-Fidelity Equine Castration Model for Veterinary Education

2021 ◽  
Vol 8 ◽  
Author(s):  
M. Katie Sheats ◽  
Megan J. Burke ◽  
James B. Robertson ◽  
Katherine E. Fiebrandt ◽  
Callie A. Fogle
Keyword(s):  
Student Performance ◽  
Student Attitudes ◽  
Formative Evaluation ◽  
Performance Metrics ◽  
Early Stage ◽  
Future Research ◽  
Student Survey ◽  
Significant Difference ◽  
Veterinary Faculty ◽  
Fidelity Model

Entrustable Professional Activities (EPAs) are units of activity that early-stage professionals perform in the workplace that necessitate simultaneous integration of multiple competencies. EPA #6 requires students to perform a common surgical procedure on a stable patient, including pre-operative and post-operative management. Castration is one of the most common surgeries performed by equine primary care practitioners and is considered an “entry-level competency” for veterinary graduates entering equine private practice, however, to our knowledge there are no equine castration models available for veterinary student education. Therefore, we developed an inexpensive, low-fidelity model of equine field castration and evaluated it using a mixed-methods approach. Two different groups of students, with or without model experience, completed surveys before and after live horse castration. Students who used the model also completed model specific surveys. Videos of the students completing the model were evaluated by at least two different equine veterinary faculty using a 15-point rubric, and inter-rater reliability of the rubric was determined. After completing the model, students reflected on strengths and weaknesses of their performance. From our student survey results, we determined that student attitudes toward the model were mostly positive. Interestingly, there were several student attitudes toward the model that became significantly more favorable after live horse castration. Prior to live horse castration, there was no significant difference in confidence in model vs. no-model groups. Following live horse castration, students who used the model had higher confidence in procedure preparation and hand-ties than students who did not use the model, but they had lower scores for confidence during patient recovery. When reflecting on model castration, students most commonly cited preparation and surgical description as strengths, and ligature placement and hand-ties as weaknesses. Experts provided several suggestions to improve the model, including incorporation of emasculators and the need for better model stabilization. Our findings suggest that both students and veterinary educators feel that this low-fidelity model has educational value. Rubric performance metrics were favorable, but additional steps are needed to improve grading consistency among educators. Future research will determine whether student performance on the model is predictive of competence score during live-horse castration.

scholarly journals Developing a tool to assess technical skills in talented youth table tennis players—a multi-method approach combining professional and scientific literature and coaches’ perspectives

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Irene R. Faber ◽  
Till Koopmann ◽  
Dirk Büsch ◽  
Jörg Schorer
Keyword(s):  
Scientific Literature ◽  
Early Stage ◽  
Technical Skills ◽  
Measurement Properties ◽  
Future Research ◽  
Single Element ◽  
Table Tennis ◽  
Professional Literature ◽  
Tennis Players ◽  
New Instrument

Abstract Background The assessment of technical skills as part of a multidimensional approach for talent identification and development in sports seems promising, especially in a technique-based sport like table tennis. However, current instruments mostly focus on a single element of technical skills, mainly use quantitative outcomes, and/or are not developed for talent purposes. Practice would benefit from a new instrument using a more ecologically valid approach. Thus, the purpose of this study was to identify the essential elements of technical skills in young table tennis players and to establish a first tool while using a multi-methods study design including an archive search for professional literature, a systematic search for scientific literature, as well as ten in-depth interviews with expert coaches. Results This approach taken ensured empirical findings to be combined with knowledge and experiences from the practical field and detailed explications by high-level expert coaches. Results for the literature searches yielded 23 professional and 21 scientific articles while data saturation was reached through all ten interviews. The triangulation process resulted in two general (i.e., individuality, interconnection between elements) and five specific (i.e., bat grip, ready position, footwork/body positioning, service, stroke) elements of technical skills in young table tennis players. In addition, criteria for both flawed and excellent executions were identified for each of the five specific elements. Finally, these results were used to create an observation sheet usable for an assessment during competition. Conclusions This study revealed the crucial elements of technical skills that should be taken into account when assessing sport-specific technical skills of youth table tennis players (8–12 years). Moreover, it provided concise descriptions of what is considered to be flawed or excellent executions of technical skills. Based on these findings, a first observation sheet, the Oldenburg observation sheet for Table Tennis Technique (O3T), was created to be used for the assessment of the current technical skill level within a competitive context at the early stage of a table tennis player’s career. Future research should focus on its measurement properties and its value within a multidimensional assessment for talent purposes.

scholarly journals Assessing the Administrative Support Needs (Library and Technical) of Allied Health Students Enrolled in a Distance Education Program

2006 ◽  
Author(s):  
Amanda Carroll-Barefield
Keyword(s):  
Distance Education ◽  
Education Program ◽  
Support Services ◽  
Research University ◽  
Allied Health ◽  
Administrative Support ◽  
Student Support Services ◽  
Student Support ◽  
Distance Education Program ◽  
Allied Health Students

As more emphasis is placed on offering education to the distance student and monies are spent to provide these services, institutions must ensure they reap the rewards of the investment. One avenue to ensure success in distance education is the implementation of strong student support services. This is a task that will take the teamwork of educators, administrators, instructional technologists/designers, and support personnel. For institutions transitioning to a distance format, measures must be taken to ensure that the learner, no matter what the method of delivery, has access to equivalent student support services. One approach to measuring this aspect is the determination of student satisfaction with the support services offered to distance students. A study was conducted at a public health sciences research university in the Southeast to determine whether the administrative student support services (library and technical) offered at the institution met the educational needs of allied health students enrolled in a distance education program. Results from student questionnaires were analyzed to determine the satisfaction level of distance students with administrative (library and technical) student support services. Overall responses showed that allied health students enrolled in a distance education program were satisfied with the existing student support services (library and technical) offered by the institution. Narrative responses from the participants reinforced a common theme that although the students were satisfied with the services, more emphasis needed to be placed on library and technical support services that are available to distance education students during the program orientation.

scholarly journals Kenya

2020 ◽  
Vol 2020 (2) ◽  
Author(s):  
Keyword(s):  
Financial Management ◽  
Early Stage ◽  
Present Report ◽  
Fiscal Responsibility ◽  
Economic Changes ◽  
Fiscal Transparency ◽  
Radical Reform ◽  
Public Financial Management ◽  
Oil Sector ◽  
Auditor General

This report updates the Fiscal Transparency Evaluation (FTE) of Kenya that was prepared in 2014 and published in 2016. The report is the first full update to be carried out in any country, a recent update of the Russian FTE having a more selective focus. Kenya has experienced a lot of structural and economic changes since 2014. At that time, the 2010 Constitution and the associated Public Financial Management (PFM) Act of 2012 were relatively new, and a radical reform of local government was in the process of transition. The Constitution and the PFM Act placed a strong emphasis on economic and fiscal transparency and accountability, for example, through the establishment of the National Treasury (NT), fiscal responsibility principles, the Parliamentary Budget Office, and enhanced powers of the Auditor General. The present report, like the 2014 assessment, focuses on the first three pillars of the Code. The authorities did not request the Fund to make an evaluation of Pillar IV (Resource Revenue Management) since the development of the oil sector in Kenya is at an early stage, with the volume of reserves uncertain and first oil not expected before 2022 at the earliest.

scholarly journals Incorporating biomarkers in ecological risk assessment of chemical contaminants of soils

2007 ◽  
Vol 26 (2) ◽  
pp. 120-137
Author(s):  
A. J. Reinecke ◽  
S. A. Reinecke ◽  
M. S. Maboeta ◽  
J. P. Odendaal ◽  
R. Snyman
Keyword(s):  
Risk Assessment ◽  
South African ◽  
Field Experiments ◽  
Early Stage ◽  
Population Level ◽  
Diagnostic Tools ◽  
Future Research ◽  
Chemical Contaminants ◽  
Toxic Response ◽  
Future Research Directions

Soil is an important but complex natural resource which is increasingly used as sink for chemicals. The monitoring of soil quality and the assessment of risks posed by contaminants have become crucial. This study deals with the potential use of biomarkers in the monitoring of soils and the assessment of risk resulting from contamination. Apart from an overview of the existing literature on biomarkers, the results of various of our field experiments in South African soils are discussed. Biomarkers may have potential in the assessment of risk because they can indicate at an early stage that exposure has taken place and that a toxic response has been initiated. It is therefore expected that early biomarkers will play an increasing role as diagnostic tools for determining exposure to chemicals and the resulting effects. They may have predictive value that can assist in the prevention or minimising of risks. The aim of this study was to investigate the possibilities of using our results on biomarker responses of soil dwelling organisms to predict changes at higher organisational levels (which may have ecological implications). Our recent experimental results on the evaluation of various biomarkers in both the laboratory and the field are interpreted and placed in perspective within the broader framework of response biology. The aim was further to contribute to the development and application of biomarkers in regulatory risk assessment schemes of soils. This critical review of our own and recent literature on biomarkers in ecotoxicology leads to the conclusion that biomarkers can, under certain conditions, be useful tools in risk assessment. Clear relationships between contamination loads in soil organisms and certain biomarker responses were determined in woodlice, earthworms and terrestrial snails. Clear correlations were also established in field experiments between biomarker responses and changes at the population level. This indicated that, in spite of the fact that direct mechanistic links are still not clarified, biomarkers may have the potential to provide early indications of forthcoming changes at higher organisational levels. Ways are proposed in which biomarkers could be used in the future in risk assessment schemes of soils and future research directions are suggested. 

scholarly journals The Theoretical Framework of the Clinical Pilates Exercise Method in Managing Non-Specific Chronic Low Back Pain: A Narrative Review

Biology ◽  
2021 ◽  
Vol 10 (11) ◽  
pp. 1096
Author(s):  
Boon Chong Kwok ◽  
Justin Xuan Li Lim ◽  
Pui Wah Kong
Keyword(s):  
Low Back Pain ◽  
Back Pain ◽  
Clinical Outcomes ◽  
Chronic Low Back Pain ◽  
Early Stage ◽  
Current Evidence ◽  
Future Research ◽  
Low Back ◽  
Exercise Interventions ◽  
Directional Preference

Exercise plays an important role in rehabilitating people with chronic low back pain. Aerobic exercise and resistance training are general exercise strategies to manage chronic low back pain, but these strategies require longer intervention period to achieve clinical outcomes in pain reduction and functional improvements. Directional preference is recognised as an important exercise strategy in managing low back pain. The Clinical Pilates exercise method leverages on the directional preference of an individual to achieve clinical outcomes faster. Clinical Pilates is a hybrid of two of the best exercise interventions for low back pain, which are general Pilates and the McKenzie method. Due to the scarcity of Clinical Pilates literature, a review of its theory and studies was undertaken to provide a structured guide to the technique in managing people with chronic low back pain. Hypothetical algorithms are developed to support translation into clinical practice and future research studies. These algorithms are useful in the management of complex cases involving multiple directional trauma. Although limited, current evidence suggests that the Clinical Pilates exercise method is safe and provides faster functional recovery in the early stage of rehabilitation and similar longer term outcomes as general exercises.

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