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Modeling Geneva charitable deductions: regular giving and future trends. 模拟日内瓦慈善扣除：定期捐赠和未来趋势。
IF 1.3 4区 数学
Statistical Methods and Applications Pub Date : 2026-01-01 Epub Date: 2026-01-19 DOI: 10.1007/s10260-025-00828-7
Marta Pittavino, Giedre Lideikyte-Huber
{"title":"Modeling Geneva charitable deductions: regular giving and future trends.","authors":"Marta Pittavino, Giedre Lideikyte-Huber","doi":"10.1007/s10260-025-00828-7","DOIUrl":"10.1007/s10260-025-00828-7","url":null,"abstract":"<p><p>This study conducts the first large-scale analysis of tax incentives for charitable giving in Switzerland, focusing on regular donors and using innovative statistical forecasts. For the first time, these estimates are validated with cumulative data from Geneva authorities. Using unique panel data from Geneva taxpayers (2001-2011), this study examines income tax deductions, donation frequency, and donor characteristics, alongside forecasts for future charitable deductions and donor trends. This period also included a legal reform that raised the deduction ceilings. Findings reveal that 29% of donors deducted only once, while 71% deducted multiple times. Regular donors are not significantly influenced by tax incentive ceilings, but their donations increase over time. Wealth plays a crucial role in donation frequency, as shown by linear regression estimates. Time-series forecasting models predict total deductions steadily reaching CHF135 million by 2022, with results validated against actual data. The donor population was also forecasted to grow, reaching 72,349 by 2022, four times the 2001 figure. Based on these empirical findings, the study suggests policy measures to enhance charitable giving, aligning with legislative tax reforms. These projections offer valuable insights into optimizing tax incentives.</p><p><strong>Supplementary information: </strong>The online version contains supplementary material available at 10.1007/s10260-025-00828-7.</p>","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"35 1","pages":"129-160"},"PeriodicalIF":1.3,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC13171932/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147965444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Hypothesis Tests of Indirect Effects for Multiple Mediators. 多介质间接效应的假设检验。
IF 0.8 4区 数学
Statistical Methods and Applications Pub Date : 2025-03-01 Epub Date: 2025-01-16 DOI: 10.1007/s10260-024-00777-7
John Kidd, Annie Green Howard, Heather M Highland, Penny Gordon-Larsen, Michael Patrick Bancks, Mercedes Carnethon, Dan-Yu Lin
{"title":"Hypothesis Tests of Indirect Effects for Multiple Mediators.","authors":"John Kidd, Annie Green Howard, Heather M Highland, Penny Gordon-Larsen, Michael Patrick Bancks, Mercedes Carnethon, Dan-Yu Lin","doi":"10.1007/s10260-024-00777-7","DOIUrl":"10.1007/s10260-024-00777-7","url":null,"abstract":"<p><p>Mediation analysis seeks to determine whether an independent variable affects a response directly or whether it does so indirectly, by way of a mediator or mediators. Scenarios that assume a single mediation are often overly simplistic, and analyses that include multiple mediators are becoming more common, particularly with the incorporation of high-dimensional data. Surprisingly, however, little attention has been given to multiple mediator and interaction effects. In this article, we propose new methods for testing the null hypothesis of no indirect effect with multiple mediators and interaction effects. We allow the estimators of the path effects to be possibly correlated; we also consider the practice of using confidence intervals to determine whether a mediation effect is zero. We compare the performance of our proposed method with existing methods through extensive simulation studies. Finally, we provide an application to data from the Coronary Artery Risk Development in Young Adults (CARDIA) study.</p>","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"34 1","pages":"113-127"},"PeriodicalIF":0.8,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC12362339/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144978251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
O processo de tomada de decisão em cenários financeiros: uma revisão teórica 财务情景下的决策过程:理论综述
IF 1 4区 数学
Statistical Methods and Applications Pub Date : 2017-03-01 DOI: 10.5151/SMA2016-020
Simone Hilário da Silva Brasileiro, André Vasconcelos da Silva
{"title":"O processo de tomada de decisão em cenários financeiros: uma revisão teórica","authors":"Simone Hilário da Silva Brasileiro, André Vasconcelos da Silva","doi":"10.5151/SMA2016-020","DOIUrl":"https://doi.org/10.5151/SMA2016-020","url":null,"abstract":"","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"14 1","pages":"220-228"},"PeriodicalIF":1.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86857374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ABORDAGENS METODOLOGICAS NO CAMPO DA PESQUISA CIENTIFICA 科学研究领域的方法论方法
IF 1 4区 数学
Statistical Methods and Applications Pub Date : 2017-03-01 DOI: 10.5151/SMA2016-007
Keila Aparecida Marques, Ana Lúcia Schaefer Ferreira de Melo
{"title":"ABORDAGENS METODOLOGICAS NO CAMPO DA PESQUISA CIENTIFICA","authors":"Keila Aparecida Marques, Ana Lúcia Schaefer Ferreira de Melo","doi":"10.5151/SMA2016-007","DOIUrl":"https://doi.org/10.5151/SMA2016-007","url":null,"abstract":"The growing demand for new knowledge lead in numerous movements in the field of scientific research, regarding the choice of methodology to be used in the understanding of the phenomena studied. In order to present an understanding of the quantitative approach in scientific research, results found that strengthen the intertwining of the two methodological approaches that guide the universe of scientific research. Yet neither method can be considered better at the expense of another, because the advantages and disadvantages in the use of the methods and also the latent features that differ from the methods and their characteristics are considered. These considerations is the relevance highlighted in this study, quantitative and qualitative approaches have been perceived as complementary among researchers in the scientific research universe.","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"224 1","pages":"77-87"},"PeriodicalIF":1.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75647992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Subsistema normativo de Ciência, Tecnologia e Inovação 科学、技术和创新的规范子系统
IF 1 4区 数学
Statistical Methods and Applications Pub Date : 2017-03-01 DOI: 10.5151/SMA2016-005
Gustavo Alberto Silva Coutinho, André Vasconcelos da Silva
{"title":"Subsistema normativo de Ciência, Tecnologia e Inovação","authors":"Gustavo Alberto Silva Coutinho, André Vasconcelos da Silva","doi":"10.5151/SMA2016-005","DOIUrl":"https://doi.org/10.5151/SMA2016-005","url":null,"abstract":"","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"39 1","pages":"49-63"},"PeriodicalIF":1.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74342461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Análise do perfil das publicações sobre alianças estratégicas entre organizações de 2005 à 2015 2005 - 2015年组织间战略联盟出版物概况分析
IF 1 4区 数学
Statistical Methods and Applications Pub Date : 2017-03-01 DOI: 10.5151/SMA2016-019
S. Fernandes, V. Rosalem
{"title":"Análise do perfil das publicações sobre alianças estratégicas entre organizações de 2005 à 2015","authors":"S. Fernandes, V. Rosalem","doi":"10.5151/SMA2016-019","DOIUrl":"https://doi.org/10.5151/SMA2016-019","url":null,"abstract":"","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"34 1","pages":"205-219"},"PeriodicalIF":1.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86523538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
O PROJETO PEDAGÓGICO CURRICULAR DE UM CURSO DE LICENCIATURA EM QUÍMICA: EM BUSCA DA LEI 10.639/03 化学学位课程教学项目:寻找法律10.639/03
IF 1 4区 数学
Statistical Methods and Applications Pub Date : 2017-03-01 DOI: 10.5151/sma2016-res003
José Guilherme Martins Siqueira, Vanessa Pires, Liliam Quelem Tavares, Priscila Afonso Rodrigues Sousa
{"title":"O PROJETO PEDAGÓGICO CURRICULAR DE UM CURSO DE LICENCIATURA EM QUÍMICA: EM BUSCA DA LEI 10.639/03","authors":"José Guilherme Martins Siqueira, Vanessa Pires, Liliam Quelem Tavares, Priscila Afonso Rodrigues Sousa","doi":"10.5151/sma2016-res003","DOIUrl":"https://doi.org/10.5151/sma2016-res003","url":null,"abstract":"","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"62 1","pages":"231-232"},"PeriodicalIF":1.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77015264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Programa de apoio a erradicação do trabalho infantil do município de Alexânia - Goiás 在alexania - goias市根除童工支持方案
IF 1 4区 数学
Statistical Methods and Applications Pub Date : 2017-03-01 DOI: 10.5151/SMA2016-RES030
N. G. D. Oliveira, N. M. M. Borges, M. Pacheco, M. V. D. Paula
{"title":"Programa de apoio a erradicação do trabalho infantil do município de Alexânia - Goiás","authors":"N. G. D. Oliveira, N. M. M. Borges, M. Pacheco, M. V. D. Paula","doi":"10.5151/SMA2016-RES030","DOIUrl":"https://doi.org/10.5151/SMA2016-RES030","url":null,"abstract":"","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"41 1","pages":"269-270"},"PeriodicalIF":1.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85458465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Gestão, Formalismos e Desenvolvimento de Software - Uma Análise Acerca Das Produções Brasileiras 管理，形式主义和软件开发-对巴西产品的分析
IF 1 4区 数学
Statistical Methods and Applications Pub Date : 2017-03-01 DOI: 10.5151/SMA2016-008
Luiz Gustavo Dias, V. G. Costa
{"title":"Gestão, Formalismos e Desenvolvimento de Software - Uma Análise Acerca Das Produções Brasileiras","authors":"Luiz Gustavo Dias, V. G. Costa","doi":"10.5151/SMA2016-008","DOIUrl":"https://doi.org/10.5151/SMA2016-008","url":null,"abstract":"","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"17 1","pages":"88-95"},"PeriodicalIF":1.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78906226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Utilizando a ludicidade para ensino interdisciplinar em sala de aula 在课堂上运用趣味性进行跨学科教学
IF 1 4区 数学
Statistical Methods and Applications Pub Date : 2017-03-01 DOI: 10.5151/sma2016-res002
M. P. D. Sá, Jéssica Fernanda Jacinto de Oliveira, D. B. D. Lima, G. Sadoyama, A. Sadoyama, P. A. D. Castro, L. S. Andrade
{"title":"Utilizando a ludicidade para ensino interdisciplinar em sala de aula","authors":"M. P. D. Sá, Jéssica Fernanda Jacinto de Oliveira, D. B. D. Lima, G. Sadoyama, A. Sadoyama, P. A. D. Castro, L. S. Andrade","doi":"10.5151/sma2016-res002","DOIUrl":"https://doi.org/10.5151/sma2016-res002","url":null,"abstract":"","PeriodicalId":53154,"journal":{"name":"Statistical Methods and Applications","volume":"19 1","pages":"229-230"},"PeriodicalIF":1.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86062048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"数学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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