Using the lessons learned from US and English law to create a regulatory framework for charities in evolving democracies

The evolving democracies of Eastern Europe and the former USSR republics are keenly interested in establishing charities. They have little law on this issue because their former governments did not encourage the development of charities. This article compares US and English regulation of charities and proposes a regulatory framework based on what the authors believe are the best attributes of both. Although the framework is based on the common law system, it can be adapted to the civil law systems of the Eastern European nations and the former USSR republics. The article includes such issues as developing a body of law, tax relief and creating a regulatory agency.Mr Hopkins is a lawyer with Powers, Pyles & Sutter, 1275 Pennsylvania Ave., N.W., Washington, D.C. 20007, and author ofThe Law of Tax-Exempt Organizations (1992a).Ms Moore is also a lawyer, 5908 N. 35th St., Arlington, Virginia 22207.The authors would like to thank Mssrs Kersi Shroff and Stephen F. Clarke, Senior Legal Specialists, American-British Law Division, Library of Congress, and Mr. William H. Morris, an attorney at Steptoe & Johnson, Washington, D.C., for their kind assistance during the researching of this article.     

Childhood innocence and experience: Memory,discourse and practice

This article examines how childhood innocence is taken up in (92) memories of undergraduate students across four sites in the US and Canada. Drawing from Foucault's theory of discourse, we examine how three themes—innocence as not knowing, innocence as being provided for, and loss of innocence as exposure to adversity—construct childhood as the absence of conflict, which perpetuates the myth of an innocence/experience binary and encourages a deficit perspective of childhood. These findings contribute to teacher education and childhood studies by highlighting the importance of interrogating adult memories in order to disrupt normative assumptions about children.     

History lessons: inequality,diversity and the national curriculum

This article explores the continued importance of teaching a diverse curriculum at a time when issues of racial and ethnic equality and diversity have been increasingly sidelined in the political discussion around ‘British’ values and identities, and how these should be taught in schools. The 2014 History National curriculum, in particular, provoked widespread controversy around what British history is, who gets included in this story and how best to engage young people in increasingly diverse classrooms with the subject. The new curriculum provides both opportunities for, and constraints on, addressing issues of racial and ethnic equality and diversity, but how these are put into practice in an increasingly fragmented school system remains less clear. Drawing on the findings of two research projects in schools across England and Wales, this article examines the challenges and opportunities facing teachers and young people in the classroom in the teaching and learning of diverse British histories. We argue that it is not only the content of what children and young people are taught in schools that is at issue, but how teachers are supported to teach diverse curricula effectively and confidently.     

A fortran implementation of univariate fourier series density estimation

A set of Fortran-77 subroutines is described which compute a nonparametric density estimator expressed as a Fourier series. In addition, a subroutine is given for the estimation of a cumulative distribution. Performance measures are given based on samples from a Weibull distribution. Due to small size and modest space demands, these subroutines are easily implemented on most small computers.     

Working with emotion: Issues for the researcher in fieldwork and teamwork

This paper addresses the role of emotion in the qualitative research process and in particular, the effects of emotional experiences on the researcher. Drawing briefly on the literature, we show the importance of emotion for understanding the research process. Whilst this literature acknowledges the emotional risk for research respondents, there is little evidence providing in-depth understanding of the emotions of the researcher. We consider theoretically and empirically, the significance of emotion throughout the duration of a research project. Using our own personal experiences in the field, we present a range of emotional encounters that qualitative researchers may face. We offer suggestions for research teams who wish to develop strategies for 'managing' emotion and effectively utilizing 'emotionally-sensed knowledge'. We conclude that unless emotion in research is acknowledged, not only will researchers be left vulnerable, but also our understandings of the social world will remain impoverished. The challenge therefore is how to construct meaning and develop understanding and knowledge in an academic environment that, on the whole, trains researchers to be rational and objective, and 'extract out' emotion.     

Constructing women's psychological health in anti-abortion rhetoric

This paper considers the ways in which anti-abortion activists construct women's psychological experience of abortion and explores the rhetorical significance of this discourse in advancing the anti-abortion project. In particular we examine how the psychological concept of 'denial' contained in the (proposed) diagnostic category of 'Post-Abortion Syndrome' allows anti-abortionists to 'psychologise' and therefore undermine alternative constructions of the experience of abortion. Further, we explore how this construction of women's experience allows particular constructions of the foetus (ie, 'unborn child') to be advanced (and naturalised) without reference to overtly political argumentation. The significance of this development of the abortion debate and its implications for the dynamics of political mobilisation are discussed.     

Policy analysis in a socioeconomic model of basic needs applied to four countries

This article summarizes the results of a socioeconomic model of basic needs that was applied to four countries—Brazil, Colombia, India, and Kenya. A modeling approach was thought necessary in order to make more precise the concept of basic needs. Although the work has not been entirely successful in doing that, from the policy experiment attempted, and given the limitations of the models used, we believe that an approach centered on the provision of basic needs will help the poorest satisfy their needs more quickly than is possible under alternative approaches.