scholarly journals FDA launches public education effort to prevent youth e-cigarette use

Cancer ◽  
2018 ◽  
Vol 124 (7) ◽  
pp. 1313-1314
Author(s):  
Carrie Printz
Keyword(s):  
Public Education ◽  
Cigarette Use ◽  
Education Effort

Management of Financial Information in Charitable Organizations: The Case of Joint-Cost Allocations

2006 ◽  
Vol 81 (1) ◽  
pp. 159-178 ◽  
Author(s):  
Christopher L. Jones ◽  
Andrea Alston Roberts
Keyword(s):  
Public Education ◽  
Financial Information ◽  
Charitable Organizations ◽  
Cost Allocations ◽  
Education Effort

Charities that use direct mailings or other activities that combine a public education effort with fundraising appeals must allocate the joint costs related to these activities to programs, fundraising, and administration. This study investigates whether charities use joint-cost allocations to manage the program ratio—a widely used measure of spending efficiency. Using a hand-collected dataset of 708 organization-year observations from 1992 to 2000, we find evidence that charities use joint costs to mitigate changes in the program ratio.

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